7.21.10 Processing EO Correspondence Requests

Manual Transmittal

August 07, 2020

Purpose

(1) This transmits IRM 7.21.10, Exempt Organizations Determinations Processing, Processing EO Correspondence Requests.

Material Changes

(1) Updated procedures, modifying the guidance as listed below:

Section Modification
7.21.10.2 Added undeliverable mail procedures
7.21.10.5 Added instructions for subordinates under GEN 0928
7.21.10.5.1 Updated address for Disclosure Office
7.21.10.7.1.1 Updated websites and instructions when no submodule
7.21.10.14 Updated EO referral address
7.21.01.14 Added instructions for requests relating to GEN 0928 and Form 8976
7.21.10.14.2 Added instructions for a church without formal exemption that has dissolved
7.21.10.14.14 Clarified timeframes
7.21.10.14.15 Added instructions for ORG stating it needs to be corrected to PC
7.21.10.14.15 Added instructions for ORG with expired advance ruling
7.21.10-1 Updated with new letter numbers

(2) Incorporated editorial changes throughout the IRM.

(3) Edited the document for plain language, as required per the Plain Writing Act of 2010.

Effect on Other Documents

None

Audience

Tax Exempt and Government Entities
Exempt Organizations/Government Entities
Exempt Organizations Rulings and Agreements

Effective Date

(08-07-2020)

Margaret Von Lienen
Director, Exempt Organizations/Government Entities
Tax Exempt and Government Entities

Program, Scope, and Objectives

  1. Purpose: This IRM provides instructions for processing and responding to taxpayer inquiries on exempt organization matters. It also provides research tools and other miscellaneous procedures.

  2. Audience: The procedures in this manual apply to GS-0592, Exempt Organizations Tax Examining Technicians and Tax Examining Clerks.

  3. Policy Owner: Director, Exempt Organizations/Government Entities.

  4. Program Owner: Exempt Organizations/Government Entities.

Background

  1. The Exempt Organizations (EO) Rulings and Agreements Processing & Support Unit is responsible for providing responses to taxpayer inquiries (correspondence) on exempt organization matters including, but not limited to:

    • Name and address changes

    • Confirmation of tax-exempt status

    • Public information requests

    • Erroneous revocations

    • Reinstatement of tax-exempt status

    • Corrections to determination letters and to the EO Master File (MF)

Authority

  1. Policy Statement 21-3 states, "The Service will issue quality responses to all taxpayer correspondence. Taxpayer correspondence is defined as all written communication from a taxpayer or his/her representative, excluding tax returns, whether solicited or unsolicited." A quality response is:

    • Timely

    • Accurate

    • Professional in tone

    • Responsive to taxpayer needs

Responsibilities

  1. Within the Processing & Support Unit, the Correspondence Unit is responsible for responding to these inquiries and taking any necessary actions.

Program Controls

  1. The Correspondence Unit maintains a record of all actions on the TE/GE Ruling & Agreements Control System (TRAC).

  2. See IRM 7.21.1, Exempt Organizations Determinations Processing Overview, for information on:

    • Disclosure (including public inspection)

    • Authorized persons (including authorized representatives)

    • Media inquiries (other than copy requests submitted on Form 4506-A)

Common Abbreviations

  1. Commonly used abbreviations include:

    Abbreviation Name
    ACCT Account
    AFF Affirmation
    AOR Address of Record
    APP Application
    ARED Advance Ruling Expiration Date
    ASSOC or ASSN Association
    BMF Business Master File
    CC Command Code
    CCR Case Chronology Record
    CI Criminal Investigation
    CORR Correspondence
    CRX Correspondex
    DETERM Determination
    DL Determination Letter
    DLN Document Locator Number
    DOC Document
    DOJ Department of Justice
    EDS EP/EO Determination System
    EIN Employer Identification Number
    EO Exempt Organization
    EOBMF Exempt Organizations Business Master File
    EP Employee Plans
    EPBMF Employee Plans Business Master File
    FDN Foundation
    FSL/ET Federal, State, Local Governments/Employment Tax
    FR Filing Requirement
    FRC Filing Requirement Code
    FTE Failed to Establish
    GEN Group Exemption Number
    IDRS Integrated Data Retrieval System
    IRC Internal Revenue Code
    IRS Internal Revenue Service
    ITG Indian Tribal Governments
    LINUS Letter Information and Network User fee System
    LTR Letter
    MEDS Modified EO-EP Determination Systems
    MF Master File
    NR No Record
    ORG Organization
    PC Public Charity
    PF Private Foundation
    PLR Private Letter Ruling
    POA Power of Attorney
    POF Private Operating Foundation
    RECD Received
    REQ Request
    RP Revenue Procedure
    RR Revenue Ruling
    SERP Servicewide Electronic Research Project
    SGRI Supplemental Group Ruling Index
    SS Subsection
    SUB Subordinate Organization
    TAO Taxpayer Advocate Office
    TC Transaction Code
    TEB Tax Exempt Bonds
    TEDS Tax Exempt Determination System
    TE/GE Tax Exempt/Government Entities
    TEOS Tax Exempt Organization Search
    TIGTA Treasury Inspector General for Tax Administration
    TIN Taxpayer Identification Number
    TP Taxpayer
    TRAC TEGE Rulings & Agreements Control System

Automated Systems Used in Processing Correspondence

  1. Commonly used systems for performing these procedures include:

    System Description
    EP/EO Determination System (EDS) The determination application inventory control database for both EO and Employee Plans (EP). See IRM 7.22.8, EP/EO Determination System (EDS) User Manual, for specific system details.
    See also Document 6379, Exempt Organizations Management Information Systems, and Document 6476, Employee Plans Systems Codes, for system code definitions.
    Integrated Data Retrieval System (IDRS) The primary system used by the IRS to house all accounts. Use IDRS to research:
    • EINs

    • Exemptions

    • Tax account information including pending actions

    See Document 6209, ADP and IDRS Information, and the Command Code Job Aid, found on SERP, for additional information.
    TE/GE Ruling & Agreements Control System (TRAC) The system used to control correspondence requests received in the EO R&A Processing and Support Unit and to document information related to the request including:
    • The type of request (work codes)

    • Dates and actions taken (such as referred case, record requested, phone call, other follow-up activity, etc.)

    Letter Information Network and User-fee System (LINUS) The user fee system of record for EO and EP application receipts. System information includes:
    • User fee records

    • Generated acknowledgment notices

    • Generated determination case Document Locator Numbers (DLNs)

    Modified EO-EP Determination Systems (MEDS) (or Tax Exempt Determination System (TEDS)) The web-based information system that stores scanned images for EP and EO:
    • Application packages

    • Application correspondence

    • Closing letters

    • Associated data

    See IRM 7.22.4, Tax Exempt Determination System (TEDS) User Manual, for specific system details.
    See also Document 6379, Exempt Organizations Management Information Systems, and Document 6476, Employee Plans Systems Codes, for system code definitions.

    Note:

    If any system you need to complete a required action is unavailable for an extended period of time, notify your lead or manager.

Incoming Mail/Correspondence

  1. The Correspondence Unit receives mail/correspondence through US Mail, overnight services, inter-office mail, and by eFax.

  2. Sort incoming mail/correspondence:

    1. Open, date stamp, and sort the mail/correspondence.

    2. Give identified FOIA requests to your lead.

    3. Forward any misrouted mail to the appropriate office.

    4. Send any checks to the Processing & Support Unit, Adjustments Unit, for processing.

  3. For undeliverable mail (any letter sent to the organization or POA and returned with an indication that the address isn’t valid):

    Type of Mail Action
    Letter 1049, 5330, 5333, and 5338 Route to Adjustments so refund can be issued to correct address
    Letter 1312 or 1314 Forward to specialist responsible for case
    EP mail Forward to EP
    Approved determination letter Research EDS/MEDS/IDRS to check for typos.
    • If addressed incorrectly, issue supersede letter with correct address.

    • If addressed correctly and no new address on IDRS, discard mail in secure trash bin.

    • If addressed correctly and new address on IDRS, handwrite new envelope, enclose undeliverable mail and send.

    Letter sent to 3rd party requestor Research age of correspondence on TRAC.
    • If more than six months old, discard mail in secure trash and update TRAC case for original correspondence with “LTR returned undeliverable (date returned).”

    • If less than six months, pull correspondence from drawer and check for typo. If typo, correct cover letter, resend, and update TRAC for original correspondence with comment “LTR returned undeliverable, resent LTR to correct address on (date).” If no typo, discard mail in secure trash and update TRAC case for original correspondence with “LTR returned undeliverable.”

    Other correspondence sent to ORG Research TRAC to see if ORG has more recent TRAC case requesting the same information.
    • If a new piece of correspondence addressing the concern has been sent, discard the mail.

    • If TRAC case is old or for an unrelated issue, then, if less than six months, pull original correspondence from drawer and verify no typo was made. If typo found, correct the letter, resend, and update TRAC case for original correspondence with “LTR returned undeliverable, resent letter to correct address on (date).” If older than six months, discard mail in trash and update TRAC case for original correspondence with “LTR returned undeliverable (date returned).”

  4. Research IDRS (INOLES) and EDS on all mail/correspondence. If you find:

    1. An open case on EDS (see Document 6379 for case statuses), send the correspondence to the assigned employee/group.

      Note:

      If the correspondence is an EP inquiry, send it to EP.

    2. No open case on EDS, input the correspondence on TRAC.

  5. Review correspondence you enter into TRAC and sort by correspondence type:

    • General inventory

    • Copies (MEDS or DVD)

    • Misrouted (such as open MEDS/EDS cases, cases forward to Ogden)

    • Media

Establishing a Correspondence Request on TRAC

  1. Enter correspondence into TRAC within five business days of receipt. Assign a control number by entering the EIN preceded by a lower case c. If correspondence for that EIN has already been entered into the system, put a lower case letter (a, b, c, etc.) at the end of the EIN.

  2. Complete TRAC fields:

    Field Input
    Cntrl No cEIN (for example, c99-9999999)
    Group f
    T/P Name ORG name
    Work Code 40 (at initial input)

    Note:

    Update Work Code at closing.

    Received Date First IRS received date
    Date Assigned to Group Correspondence Unit received date
    Date Assigned to Adj Group Correspondence Unit received date
    Comment Requestor’s name from Form 4506-A (if applicable)

    Note:

    If Date Assigned to Group is seven days or more past the Received Date, document the delay circumstances on the third comment line in TRAC (for example, state where the correspondence originated and the date, such as Correspondence received from Ogden - July 21, 2019).

Processing Correspondence Requests - Overview

  1. When working an assigned correspondence, do all necessary steps to resolve and complete the request and assemble the case correctly when closing.

  2. Check TRAC to make sure the correspondence isn’t a duplicate. If it is, close the TRAC record as duplicate.

  3. Review and analyze the correspondence to determine:

    • When was the correspondence received?

    • What’s the taxpayer’s issue?

    • What research is needed (such as requesting case file/DVD)?

    • Who’s expecting a response (and is disclosure appropriate)?

    • Where should the response go (faxed, mailed, or both)?

    Note:

    Send any FOIA requests, correspondence from a Congressional office, and any federal agency (such as DOJ) or IRS requests (such as CI or TIGTA) to your lead.

  4. When taking action on the correspondence, address all issues about the correspondence including, but not limited to, MF issues (such as misspelled name, address, etc.), old advance ruling dates, inconsistencies in EO submodule information, etc. You may need to research by:

    1. Reviewing the administrative case file.

    2. Contacting the requestor to verify or clarify the issue, if needed. Refer to IRM 7.21.1.3.2, Taxpayer Authentication.

    3. Researching further information on IDRS, MEDS/EDS, and/or DVD.

    4. Forwarding a copy of the correspondence to another IRS office.

  5. Examples of issues in reviewing correspondence and actions to take:

    If during research you discover Then
    The request doesn’t include a valid EIN or you can’t locate an EIN to fulfill the request Prepare and send Letter 4163C to an authorized representative or Letter 4172C to a 3rd party.
    The correspondence is about an open EO or EP case Forward the correspondence to the assigned EO specialist/group or to EP and close the correspondence on TRAC.
    An EO submodule contains partial exempt information but doesn’t have a ruling date (Ruling Date is 000000) Update the submodule as appropriate if documents or further research indicate there was a valid ruling. If you have exhausted all resources to secure a valid ruling, forward to lead for further review.
  6. Correct mismatch cases or EDS No Roll cases in IDRS (for example, cases in which the application shows approved in EDS not reflected as such in IDRS) or make other IDRS updates as necessary. Make submodule corrections first. If name and address also need to be corrected (see IRM 7.21.10.7), enter as a separate update. Enter with a posting delay if more than one update.

    Note:

    MF unpostables occur for various reasons. Management runs an unpostable report every Thursday for unpostables from the prior week. The employee who made the original entry is responsible for correcting the unpostable within five business days from receipt of the report (see IRM 3.12.278, Exempt Organization Unpostable Resolution).

  7. Update IDRS, if appropriate. See IDRS guidelines/procedures:

    • IRM 2.4, IDRS Terminal Input, for IDRS general assistance

    • IRM 2.4.10, Command Codes EOREQ and EOCHG, for procedures on executing EO changes in IDRS

    • IRM 2.4.26, Command Code FRM49

    • IRM 3.13.12, Exempt Organization Account Numbers, for assistance with EO/BMF account entity changes, transaction codes, definer codes, etc.

    • Document 6209 for BMF codes and incompatible filing requirements, BMF unpostable codes, etc.

    • Exhibit 7.21.10-3, Commonly Used TC Codes

    • Exhibit 7.21.10-4, Master File Form 990 Filing Requirements

    • Exhibit 7.21.10-5, Incompatible Filing Requirements

  8. Generate or prepare the appropriate closing letter.

    1. Use IDRS Correspondex (CRX) letters whenever possible (see IRM 2.11.1, IDRS Correspondence, and IRM 2.4.6, Command Codes LETER, LPAGE, LPAGD, LETUP, LETED, LLIST, and LREVW, for help with CRX). Reference the date of the taxpayer’s correspondence in the reply. Prepare a published letter in Word if a CRX letter isn’t available and for erroneous revocations.

      Note:

      See Exhibit 7.21.10-1, List of Common Correspondence Letters, and Exhibit 7.21.10-2, Correspondence Letter Guide, for the appropriate letter to use.

      Note:

      CRX letters are printed and mailed from a centralized printing site. The employee who prepares the letters doesn’t print them.

    2. If an appropriate published letter isn’t available, compose a letter (with managerial approval) to address the issue. Adapt an existing letter, if possible, and reference the date of the taxpayer’s correspondence in the reply.

    3. Use the following table to determine the date to use on the letter.

      If Then use in your response
      The taxpayer dates the correspondence when it was signed or prepared The date provided by the taxpayer.
      The taxpayer doesn’t date the correspondence when it was signed or prepared The postmark date on the envelope or the transmission date of the fax.
      There is no postmark date/transmission date and the taxpayer didn’t date the correspondence when it was signed or prepared The date that is three days before the received date stamped on the correspondence.
      None of the above options are available The current date.
  9. Update TRAC with all needed information to show the type of correspondence.

    TRAC Work Code Correspondence Type See IRM Section
    12 Technical assistance - forward to QA N/A
    40 Public information/copies request (Form 4506-A or letter request) IRM 7.21.10.4
    41 Affirmation letter IRM 7.21.10.5
    42 Supersedes determination letter IRM 7.21.10.6
    43 Entity change IRM 7.21.10.7
    44 Automatic revocation correction IRM 7.21.10.8
    45 Erroneous revocation - 2nd revocation IRM 7.21.10.9
    47 Misrouted mail IRM 7.21.10.10
    48 Publication request IRM 7.21.10.11
    49 Reinstatement (IDRS Status 20) IRM 7.21.10.12
    50 Technical assistance IRM 7.21.10.13
    51 Other/miscellaneous IRM 7.21.10.14
    52 Subordinate submits information IRM 7.21.10.15
    53 Automatic revocation - Status 97 IRM 7.21.10.16
    54 Erroneous automatic revocation IRM 7.21.10.17
  10. Close the case on TRAC using one of the following status codes:

    Status Description
    01 Unassigned - Beginning status until assigned
    02 Assigned - Case assigned to be worked
    03 Ready for Closure - Case completed and ready for closure on TRAC
    04i Awaiting Information - Waiting on information or sent to lead/RA for technical assistance
    co Closed - Completed and ready to be filed

TRAC Work Code 40: Public Information/Copies Request

  1. A taxpayer (ORG or individual) requests copies of information open for public inspection by completing and submitting Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form. Information open for public inspection includes:

    • Approved applications for recognition of exemption

    • Certain information returns

    • Other documents

  2. Taxpayers may also submit requests without Form 4506-A, but must do so in writing and describe the requested material in sufficient detail for the request to be filled.

    Reminder:

    Forward any FOIA requests, correspondence from a Congressional office, and any federal agency (such as DOJ) or IRS requests (such as CI or TIGTA) to your lead.

  3. If the request doesn’t include a valid EIN or you can’t locate an EIN to fulfill the request, prepare and send Letter 4163C to an authorized representative or Letter 4172C to a 3rd party.

  4. For a copies request on a pending application:

    1. From an officer or director of the ORG - forward the request to the agent working the case.

    2. From a 3rd party - send Letter 4172C.

Processing a Form 4506-A Request

  1. Determine what document copy is requested.

    Note:

    If unsure of what is being requested, see your lead.

    Note:

    You sometimes need to send requests to other functions to process.

  2. Review who submitted the request (Item 3, Category of requestor).

  3. Forward all requests from Congressional offices and the media (Item 3, Media boxed checked) to your manager or lead, who will take any necessary actions. Requests from the media may include requests from radio or television stations, wire services, newspapers, periodicals, etc.

    Note:

    Two levels of employees review media requests before mailing. If the copy fee for a media request exceeds $250, your manager will coordinate the fee request with Media Relations.

  4. Check Items 4 and 9 on Form 4506-A to determine items to send.

  5. Fax a request for copies of returns (such as Forms 990, 990-EZ, 990-PF, 990-T, and 5227), reports, or notices to the Ogden Submission Processing Center (801-620-6982). Write “EO Determs” in the right hand margin of the form before faxing.

  6. For a request for an affirmation letter, see IRM 7.21.10.5, TRAC Work Code 41: Affirmation Letter.

  7. For a request for Form 1023, 1023-EZ, 1024, 1024-A, or 8940 or a determination letter, see IRM 7.21.10.4.1.1.

    Note:

    Approved group ruling requests and some Form 8940 requests (such as exceptions from Form 990 filing requirements, reclassification of foundation status - including type of supporting organization, and termination of private foundation status) are also publicly disclosable. Form 8976 isn’t open to public inspection because it isn’t an application within the meaning of IRC Section 6104. See your lead if you’re uncertain as to whether an approved request is disclosable under IRC 6104 (see IRM 7.21.1.2.1).

Fulfilling Copies Request for Determination Letters or Applications for Tax-Exempt Status (including Form 1023, 1023-EZ, 1024-A, and 1024)
  1. Determine the specific document copy requested (complete application form, part of application, determination letter, etc.). If request is for more than one item (such as an application and an affirmation letter), complete the entire request and mail together.

    If Then
    The request is for a determination letter and we issued a supersedes determination letter Only send the supersedes determination letter.
    The request is for a copy of the application and there is more than one application Send the most recent application unless they specifically request the older application.
    The request is for a copy of the application and there is an individual ruling and group ruling Only send the individual ruling unless both are requested.
  2. Determine the exempt/approved status of the ORG/case for which the document is requested (research IDRS/EDS).

    Note:

    If IDRS shows a Group Exemption Number (GEN) and an Affiliation Code 9, see paragraph (6).

  3. Find and print the requested disclosable information (if available). Use the table below to help find the information.

    If the ORG’s ruling date is Then
    2004 or later Search MEDS to find the information.

    Note:

    If the complete case file isn’t available (not in Status 21) on MEDS, email *TEGE Determinations Processing and request the hard copy case file.

    Note:

    If the request is only for an unavailable determination letter and the case was closed more than six months earlier, prepare and send Letter 4168C instead of requesting the hard copy case file.

    2004 or earlier Search the MF DVD Index to locate information available on DVD.
    Earlier than November 1, 1976 Only “form” determination letters (“L” letters) are open to public inspection. See IRM 7.21.1.2(4). If not a “form” letter, send Letter 4165C.
    Earlier than January 1, 1948, and in Status 01 on IDRS Prepare and send Letter 4165C.

    Reminder:

    See IRM 7.20.3.1.1, References, for a table on the disclosability of different requests and IRM 7.21.1.2.1, Public Inspection, for a list of documents generally open to public inspection.

  4. If you identify a Social Security number in the printed disclosable material while completing the request, redact the Social Security number by using a marker to completely cover the number, and make a photocopy of the page to send with the request. Securely dispose of the original copy.

  5. Count the pages after printing the requested copies.

    If Then
    = < 100 pages (non-commercial user) Copy request is free.
    > 100 pages or any commercial user request Prepare and mail Letter 5448 requesting the appropriate fee along with Form 2860 (see IRM 7.21.10.4.1.2, Copy Fees).
    Fee is > $250 Call the requestor and notify him/her of the fee to see if they want to continue to pursue the request. Also, prepare Letter 5448 requesting the appropriate fee along with Form 2860 (see IRM 7.21.10.4.1.2.) Hold the copies for 30 days. If no payment is received, destroy the copies and close the case off TRAC.
  6. Prepare the appropriate letter:

    If And Then prepare
    Case was approved (per EDS or case documents) Disclosable requested documents found Letter 5448
    Case was approved (per EDS or case documents) Disclosable requested documents not found Letter 4165C
    Case wasn’t approved (per EDS or case documents) and requestor IS an authorized person for the ORG N/A Letter 5448
    Case wasn’t approved (per EDS or case documents) and requestor ISN’T an authorized person for the ORG N/A Letter 4172C
    ORG is a subordinate IDRS Status = 01 Letter 4165C
    ORG is a subordinate IDRS Status = 27 or 28 Letter 4163C (to authorized person) or Letter 4172C (to 3rd party)
    ORG is a subordinate IDRS Status = 97 and ORG is listed on TEOS Status 97 - Next Steps Letter (to authorized person) or Letter 4172C (to 3rd party) using the appropriate paragraph

    Note:

    For purposes of processing Form 4506-A, a 3rd party is an individual other than an authorized person for an ORG or its authorized representative.

    Note:

    If you get a request for both copies and an affirmation letter make sure you send out two letters to fulfill both requests.

Copy Fees
  1. Fees are outlined in the Code of Federal Regulations (26 CFR 601-702).

  2. To determine the appropriate fee for copies:

    If requestor is Then the charge for paper copies is
    A commercial user 20 cents per page
    An educational institution, media, non-commercial scientific institution, or all other requestors (including governmental agencies or an ORG requesting its own return, if requesting a redacted copy) First 100 pages free,
    20 cents per page thereafter

    Note:

    If a requestor (or group of requestors) is attempting to submit multiple, separate requests, aggregate the requests when determining any fees.

  3. Commercial use is the resale of the information or any other purpose that is related to commerce, trade, or profit. Commercial use requests are those that further the commercial trade or profit interests of the requestor or person on whose behalf the request is made.

    • Requests from attorneys, accountants or other representatives on behalf of a non-commercial client aren’t considered commercial use requests.

    • Educational and non-commercial scientific institutions’ purposes are to carry on scholarly or scientific research and aren’t considered to be commercial users.

    • If a letter request was submitted in place of Form 4506-A and the requestor indicated an intent to make a profit from use of the information, consider the request from a commercial user.

    • If unable to determine whether the request is from a commercial user, contact the requestor for clarification.

TRAC Work Code 41: Affirmation Letter

  1. An individual or ORG may request affirmation of an ORG’s exempt status (including its own status).

  2. Research IDRS to verify whether the ORG is currently exempt (e.g., Status 01, 21, or 25 on IDRS).

  3. If ORG is currently exempt and has a Ruling Date listed as 000000, see IRM 7.21.10.3 (5).

  4. If Status is 20, see IRM 7.21.10.12. If Status is not 01, 21, or 25, research MEDS/EDS or DVD. If EDS shows an "I" case closed Status 01, 06, or 09:

    1. Research IDRS to determine whether ORG has filed required annual returns or notices or whether the ORG should be automatically revoked.

    2. If ORG has failed to file required returns or notices for three consecutive years, update the ORG to Status 97 (based on the information in EDS) with a posting delay (see IRM 7.21.10.16). If the requestor is an authorized person requesting on behalf of the ORG, don’t prepare a letter; the ORG will receive notification of its revoked status on CP 120A, which is automatically generated by the Status 97 update. If the requestor is a third party, see paragraph (5) for the correct letter to prepare and hold letter until automatic revocation is posted in TEOS.

    3. If the ORG has met any filing requirements so as not to be automatically revoked, updated IDRS based on the information in EDS.

  5. See IRM 7.21.10.5.2 for Indian Tribal Government inquiries.

  6. Prepare the appropriate affirmation letter (see also Exhibit 7.21.10-2). Also, update MF Status to 01 for an ORG in Status 21 requesting affirmation of its own exempt status. Before updating to 01, see IRM 7.21.10.12.

    If And Then prepare
    ORG is in Status 01 or 25 (or being updated to such status) Affiliation Code = 3 Letter 4168C (to authorized person) or Letter 4170C (to 3rd party)
    ORG is in Status 01 (or being updated to such status) Is a parent ORG (i.e., IDRS shows a GEN and Affiliation Code = 6 or 8) Letter 4167C (to ORG) or Letter 4170C (to 3rd party)
    ORG is in Status 12 SS = 90, 91, or 92 Letter 4171C (to authorized person) or Letter 4172C ( to 3rd party)
    ORG is in Status 02 Submitted amended Articles of Incorporation or amended Articles are viewable online on the state’s corporation’s website Letter 4168C (to authorized person) or Letter 4170C (to 3rd party) after updating to status 01
    ORG is in Status 02 Didn’t submit amended Articles of Incorporation or amended Articles aren’t viewable online on the state’s corporation’s website Letter 4162C (to authorized person) or Letter 4170C (to 3rd party)
    ORG is not in Status 01 or 25 (or being updated to such status), is not in Status 97, and is not a government entity Isn’t a subordinate ORG Letter 4163C (to authorized person) or Letter 4172C (to 3rd party)
    ORG appears to be a government entity (Employment Code F, G, or T) Isn’t recognized as exempt under IRC 501(c)(3) Letter 4076C (see IRM 7.21.10.5.2 for all other government entity inquiries)
    ORG is in Status 97 Revocation is valid upon checking (see IRM 7.21.10.16) Letter 6088or Letter 4172C (to 3rd party) using the appropriate paragraph
    ORG is in Status 71 N/A Letter 4188C (to ORG) or Letter 4172C (to 3rd party)
    ORG is a subordinate IDRS Status = 01 Letter 4185C (to authorized person) or Letter to 3rd Party - Subordinate Organization.
    ORG is a subordinate IDRS Status = 27 or 28 Letter 4163C (to authorized person) or Letter 4172C (to 3rd party)
    ORG indicates it’s a subordinate under GEN 0928 IDRS shows no GEN information Forward the correspondence to Ogden

Certified Affirmation Letter

  1. An ORG can request a certified letter of exemption. If the ORG is in Status 01 on IDRS, the Disclosure Office certifies the letter (e.g.., places an official IRS stamp on the letter). To process a certified letter request:

    1. Prepare the appropriate letter per IRM 7.21.10.5.

    2. Prepare Form 1725, Buck Slip:
      To: Disclosure Office 5, 7940 Kentucky Dr., Stop 68G, Florence, KY 41042
      Remarks: Request for CERTIFIED AFFIRMATION LETTER. Please certify.

    3. Paperclip the affirmation letter to the form.

    4. Send Form 1725 to the Disclosure Office.

    5. The Disclosure Office sends the request back through interoffice mail when the request is complete.

    6. Mail the letter you receive from the Disclosure Office.

      Note:

      Follow up with the Disclosure Office if they don’t return the certified letter within five business days.

TEB, ITG, or FSL/ET Inquiries

  1. Send all Tax Exempt Bonds (TEB), Indian Tribal Governments (ITG) and Federal, State, Local Governments/Employement Tax (FSL/ET) inquiries (other than those sent Letter 4076C) to the appropriate office. Ask your lead for the current office contact.

TRAC Work Code 42: Supersedes Determination Letter

  1. Issue a supersedes determination letter to correct IRS errors on an issued determination letter. Examples of common IRS errors:

    • Employer Identification Number (EIN)

    • ORG name

    • Address

    • Public charity status

    • Accounting period

    • Filing requirement

    • Effective date of exemption

    • Contribution deductibility

    • Subsection

    • Automatic revocation

  2. Before issuing a supersedes letter, research the letter in question to determine whether the IRS made an error on the letter. Review:

    • The correspondence request

    • The determination letter being questioned

    • IDRS and MEDS/EDS

    If Then
    The corresponding EDS case is closed and the needed information isn’t available on MEDS Email *TEGE Determinations Processing and request the hard copy file.
    The corresponding EDS case is open Send the correspondence to the assigned specialist or group.
    An error occurred Review EDS to determine whether another determination letter was issued with a date later than the case approval date (indicates corrected letter already issued).
    Unable to determine whether an error occurred Send the request to your lead for technical assistance.
  3. To correct a letter error:

    If Then
    Letter was not an EDS generated letter Send the request to your lead.
    Ruling date is before 2010 Make any necessary corrections while preparing Letter 4168C.
    Ruling is 2010 or later Make the updates to the existing letter in EDS:
    1. Correct information as necessary

    2. Add the appropriate supersedes paragraph(s) (see EDS Closing Worksheet and IRM 7.22.8, EP/EO Determination System (EDS) User Manual)

    Note:

    If adding a composed addendum, change Addendum Applies in header to Yes and add an ADDENDUM heading (see EDS Closing Worksheet).

    Note:

    For original letters issued August 2015, or earlier, review and update EDS paragraphs, as necessary, as letter text may have changed since the letter was issued.

  4. Print three copies of a supersedes EDS letter.

  5. Stamp and date the supersedes EDS letter (use the date created for the letter date). Mail one copy to the ORG, keep a copy in the correspondence file, and follow current procedures to place a copy in the administrative case file/associate with the case file.

  6. Update IDRS, if necessary (as well as MEDS/EDS/LINUS, if applicable).

    Note:

    To update MEDS and/or LINUS, email *TE/GE-EO-Adjustments.

TRAC Work Code 43: Entity Change

  1. Entity name and address changes must be made by an authorized person. Name changes must be submitted in writing. Address changes may be requested by telephone or in writing.

  2. Research IDRS and MEDS/EDS (as necessary) to determine the exempt status of the ORG.

    If Then
    A case is open on MEDS/EDS Send the correspondence to the assigned specialist or group.
    The ORG is in Status 01, 21, or 25 (with Affiliation Code 3 and Subsection not 501(c)(1)) or a church with no submodule Go to paragraph (3).
    The ORG is in Status 97 (with Affiliation Code 3) Go to IRM 7.21.10.16.
    The ORG indicates it is a federal credit union (IRC 501(c)(1)) Go to IRM 7.21.10.7.1.1.
    The ORG isn’t described above Mail the correspondence to:
    IRS
    Attn: EO Entity, MS 6273
    Ogden, UT 84201

    Note:

    Ogden will acknowledge the change/correction within 30 days of receipt.

  3. Update an ORG’s name (IRM 7.21.10.7.1) and/or address (IRM 7.21.10.7.2) after verifying the changes are appropriate.

Name Change

  1. Determine what information the ORG must submit to substantiate the name change. An ORG’s legal structure determines its documentation requirements.

    Note:

    For an “In Care of” name change, follow address change procedures in IRM 7.21.10.7.2.

    If the ORG is Then the ORG must submit
    A corporation (Org Code 1) An amendment to its Articles of Incorporation (or other state required organizing document) and proof of filing with the state of incorporation.

    Note:

    Name changes may also be confirmed by reviewing the appropriate Secretary of State’s website (see http://www.secstates.com/) if sufficient documentation isn’t submitted.

    A trust (Org Code 2) An amendment to the trust agreement or resolution to amend the trust document with an effective date and the signature of at least one trustee.
    An unincorporated association (Org Code 5) An amendment to Articles of Association, Constitution, Bylaws, or other organizing document with the signature of at least two authorized persons.

    Note:

    Dated meeting minutes showing the name change are also acceptable. The minutes must be signed by at least two authorized persons.

  2. Review the submitted documentation considering the following:

    If Then
    The Org Code on IDRS isn’t consistent with the type of documentation provided Research MEDS/EDS and DVD as necessary to determine the correct entity type.
    The submitted documentation shows a formation date more recent than the ruling date on IDRS See IRM 7.21.10.14.
    The ORG is converting from a corporation to a limited liability company (LLC) (submitted Certificate of Conversion) Forward the correspondence to your lead for technical review (see IRM 7.21.10.13).
    The correspondence requests to add or delete an assumed or trade name (such as doing business as (DBA), also known as (AKA), fictitious, etc.) The ORG must submit documentation similar to that required for a name change.

    Exception:

    States may require registration of such names using forms or documents other than amendments to Articles of Incorporation. Unincorporated association documents only require one signature.

  3. If requestor provides sufficient documentation, update MF (including Org Code if previously incorrect) and prepare Letter 4168C. If they don’t submit sufficient documentation, prepare:

    1. Letter 5459 for assumed name changes

    2. Letter 4166C for all other name changes

Federal Credit Union
  1. Verify ORG’s status on the National Credit Union Administration (NCUA) website, http://www.ncua.gov, and then click on research a credit union. If unable to verify the ORG as a federal credit union, contact the ORG for more information/clarification.

  2. If ORG is listed on NCUA website:

    1. Print the web page and attach it to the correspondence.

    2. Update the ORG’s name on MF.

    3. Prepare and mail Federal Credit Union Account Update Letter 5459.

      Note:

      Make sure that IDRS reflects that the organization has an EO submodule with Status 01, Subsection 01, 990FR 07 and Ruling Date YYYYMM. If there is no submodule on IDRS or corrections need to be made to the submodule, update to Status 01, Section 01, 990FR 07 and Ruling Date current YYYYMM.

  3. If ORG is in Status 97, see IRM 7.21.10.17.

Address Change

  1. Update an ORG's address based on a request from an authorized person.

  2. If the request is made by phone, the requestor must cite the address of record. If unable to cite the address of record, tell the requestor to submit the request in writing by mail or fax.

  3. If the request is made by mail, the request must be a clear and concise statement informing the IRS the ORG wishes to change its address of record. The request must contain:

    • ORG name

    • New address

    • Signature of an authorized person

  4. Review the submitted information:

    If Then
    Any of the required information is missing Prepare and mail Letter 3948 with Form 8822-B. Put old address on letter. Mail to new address, but don’t update MF.
    An address change is only indicated in a letterhead or as a return address on an envelope Don’t update the address or take other actions to change the address. This isn’t considered a change of address request. Prepare and mail Letter 3948 with Form 8822-B. Put new address on letter. Mail to new address, but don’t update MF.
    An ORG submits a completed Form 8822-B and any accompanying correspondence provides a clear and concise notification of the change request An authorized signature isn’t required.
    A former officer/director or other third party informs the IRS he/she is no longer affiliated with the ORG but continues to receive correspondence, and the individual provides a new mailing address for the ORG Prepare and mail Letter 3948 with Form 8822-B. Put old address on letter. Mail to new address. Update the ORG’s status to 21 if the ORG is in status 01 or 25. Input TC 593 with closing code 032.
    A former officer/director or other third party informs the IRS that he/she is no longer affiliated with the ORG but continues to receive correspondence, and the individual doesn’t provide a new mailing address for the ORG Update the ORG’s status to 21 if the ORG is in status 01 or 25.
  5. When you determine that the request contains the necessary information:

    1. Research MF to determine whether the requested change is pending or previously updated.

    2. If change hasn’t been entered, input the change using TC 014.

    3. Prepare Letter 4168C.

TRAC Work Code 44: Automatic Revocation Correction

  1. An ORG may submit correspondence indicating its application for exemption was not, but should have been, processed as an automatic revocation case or information related to its automatic revocation is incorrect (such as incorrect revocation date on TEOS).

    Example:

    An ORG’s exempt status was automatically revoked within a year of its ruling date and questions why it was revoked so soon after exemption.

  2. Research IDRS and MEDS/EDS to determine whether the ORG was correctly revoked or whether the determination case was not correctly worked as an automatic revocation case.

    If Then
    Case wasn’t worked as an auto rev case but should have been Submit the correspondence to your lead for technical assistance (see IRM 7.21.10.13).
    ORG shouldn’t be revoked because necessary TC 590s were indicated for the case but not correctly entered See IRM 7.21.10.17.
    ORG was correctly revoked See IRM 7.21.10.16.
  3. After an EO Determinations specialist reviews the case, take any actions needed based on the specialist’s instructions on the prepared case chronology record (see IRM 7.20.4.2.10, Correspondence Correction Cases).

TRAC Work Code 45: Erroneous Revocation - 2nd Revocation

  1. An automatically revoked ORG, whose tax-exempt status is reinstated continues to be subject to automatic revocation if it’s required to file an annual return or notice (that is, an ORG whose tax-exempt status was automatically revoked (1st revocation) and reinstated may have its tax-exempt status automatically revoked a second time for failure to file required returns or notices for three consecutive years (2nd revocation)).

  2. For an ORG whose 2nd revocation may be erroneous, research IDRS and MEDS/EDS to determine whether the ORG was correctly revoked the 2nd time.

    If the 2nd revocation is Then
    Erroneous
    1. Input TC 590s as necessary (see IRM 7.21.10.3).

    2. Update MF per EDS (with a posting delay if updated Monday, Thursday, or Friday).

    3. Prepare Letter 4168C with the appropriate selective paragraph.

    Note:

    Second revocations are not posted to TEOS until confirmed accurate.

    Correct
    1. Notify the lead who notifies EO Entity, Ogden, to post the automatic revocation to TEOS.

    2. If the ORG submitted correspondence about the 2nd revocation, prepare and mail Letter 6088.

TRAC Work Code 47: Misrouted Mail

  1. Forward misrouted mail to the appropriate office. Notate TRAC as to where you sent the correspondence.

TRAC Work Code 48: Publication Request

  1. If an ORG or individual submits a request for copies of IRS forms or publications, prepare Letter 4160C, referring the ORG or individual to irs.gov or the toll-free number for forms.

TRAC Work Code 49: Reinstatement (IDRS Status 20)

  1. An ORG in IDRS Status 20 (Termination) may request to have its exempt status reinstated.

  2. Review the request and any submitted documents. If any information indicates a new ORG was formed later than the ruling date on IDRS (such as new name, dates on organizing documents, etc.), see IRM 7.21.10.14.8.

  3. Otherwise, research IDRS to determine whether the ORG has met its filing requirements (if it had them) or whether the ORG is subject to automatic revocation. If you’re unable to determine filing requirements (such as a filing exception), research MEDS/EDS or administrative file. If ORG has been filing Form 1120 (other than subsection 12), then it hasn’t filed the required returns and is subject to automatic revocation. Go to step (3)(a) below.

    1. If ORG has failed to file required returns or notices for three consecutive years, update the ORG to Status 97 (see IRM 7.21.10.16). Don’t prepare a letter; the ORG will receive notification of its revoked status on CP 120A, which is automatically generated by the Status 97 update.

    2. If the ORG’s status shouldn’t be automatically revoked, update the ORG to Status 01 and prepare Letter 4168C.

TRAC Work Code 50: Technical Assistance

  1. Forward these types of correspondence (not all inclusive) requiring technical assistance to your lead:

    • Filing requirement issues

    • Deductibility issues

    • NECT issues

    • Modifications to an existing correspondence letter or a composed correspondence closing letter

    • Where it’s unclear whether an ORG changed its organizational structure, dissolved, or formed a new legal entity

    • Automatic revocation issues where the original determination case should have been but wasn’t worked as an automatic revocation case (see IRM 7.21.10.8)

    • IRS errors on an issued determination letter (such as foundation classification, effective date, etc.)

  2. An EO Determinations specialist reviews the correspondence and recommends how to process the request.

TRAC Work Code 51: Other/Miscellaneous

  1. TRAC Work Code 51 (Other/Miscellaneous) includes (but isn’t limited to) the following types of requests:

    • Amendments including submitted bylaws or officer changes (see IRM 7.21.10.14.1)

    • Terminations/dissolutions (see IRM 7.21.10.14.2)

    • Mergers (see IRM 7.21.10.14.3)

    • EIN confirmations (see IRM 7.21.10.14.4)

    • EIN consolidations (see IRM 7.21.10.14.5)

    • Fraudulent EO determination letters (see IRM 7.21.10.14.6)

    • Pre-EDS no rolls (no record of exemption on IDRS) (see IRM 7.21.10.14.7)

    • Changes in organizational structure or form (see IRM 7.21.10.14.8)

    • Changes in subsection (see IRM 7.21.10.14.9)

    • Miscellaneous determination requests such as Form 8940 (see IRM 7.21.10.14.10)

    • NECT reclassifications from IRC 509(a)(3) to private foundation (see IRM 7.21.10.14.11)

    • Private letter ruling requests (see IRM 7.21.10.14.12)

    • Updates to Pub 78 Data on TEOS (see IRM 7.21.10.14.13)

    • Correspondence on Failure to Establish (FTE) cases (see IRM 7.21.10.14.14 )

    • Private Foundation terminations (see IRM 7.21.10.14.15)

    • NTEE code updates (see IRM 7.21.10.14.16)

    • 1023-EZ effective date requests (see IRM 7.21.10.14.17)

  2. Review the correspondence to determine whether to forward it without taking action or to process it:

    If correspondence is Then
    From a Congressional office for tax exempt documents Forward the request to your lead who forwards the request to either Legislative Affairs or the appropriate Taxpayer Advocate's office. Legislative Affairs' intranet home page, under Staff Directory, lists contact names, telephone numbers, and email addresses.

    Note:

    If the request is from a Congressional Committee or a member of Congress requesting the information for official purposes, refer the request to the Director of Legislative Affairs. If the request is from a congressperson requesting returns or material on behalf of a constituent, refer the request to the Local Taxpayer Advocate’s office of the congressperson’s home state. For more information, see IRM 13.1.8, Taxpayer Advocate Case Procedures - Taxpayer Advocate Case Procedures, Congressional Affairs Program.

    From an ORG in Status 22 If copies request, see IRM 7.21.10.4. If anything else, mail or fax the correspondence to EO Examinations:
    IRS
    Attn: EO Exam Mandatory Review Secretary
    MC 4920DAL
    1100 Commerce St.
    Dallas, TX 75242
    Fax: (855) 804-8627
    From an informant Prepare Letter 4176C to the submitter, and scan and email the correspondence to eoclass@irs.gov or mail the hard copy to the TE/GE:CP&C EO Referrals Group
    MC 4910DAL
    1100 Commerce St.
    Dallas, TX 75242
    Requesting technical advice (such as questions about UBI, charitable deductions, etc.) Prepare Letter 6128.
    From an ORG claiming to be defined by IRC 168(h)(6)(F)(ii) Forward to Ogden.
    From and ORG requesting acknowledgement that it’s exempt per Directory for GEN 0928 listing but the EO submodule/BMFOLO is blank Forward to Ogden.
    From ORG asking about Form 8976 submission Forward to lead.
    Not otherwise described in this table Continue processing the inquiry.

Amendments

  1. If an ORG submits information on organizational or operational changes (such as changes in officers, bylaws, Articles of Incorporation, etc., changes in activities, etc.), prepare Letter 4174C, notifying the ORG to report changes on its Form 990-series return.

Terminations/Dissolutions

  1. If an ORG submits information stating it has dissolved or intends to dissolve, verify the ORG's exempt status on IDRS.

    If ORG And Then
    Is in Status 97 N/A Remove 1120FR and prepare Letter 4174C using paragraph C.
    Has formal exemption with filing requirements Is in Status 20 and didn’t file a final return Prepare Letter 4174C using paragraph B.
    Has formal exemption with filing requirements Is in Status 20 and did file a final return Prepare Letter 4174C using paragraph C.
    Has formal exemption with filing requirements Is in other than Status 20 and didn’t file a final return Prepare Letter 4174C using paragraph B.
    Has formal exemption with filing requirements Is in other than Status 20 and filed a final return Prepare Letter 4174C using paragraph C and update MF to Status 20 with a current Status Code date.
    Has formal exemption with no filing requirements Is in Status 20 Prepare Letter 4174C using paragraph C.
    Has formal exemption with no filing requirements Is in other than Status 20 and submits appropriate documentation of the termination (see paragraph (2)) Prepare Letter 4174C using paragraph C and update MF to Status 20 with a current Status Code date.
    Has formal exemption with no filing requirements Is in other than Status 20 and doesn’t submit appropriate documentation of the termination (see paragraph (2)) Prepare Letter 4197C.
    Doesn’t have formal exemption Is a church Prepare Letter 4174C using paragraph C.
    Doesn’t have formal exemption N/A Forward the correspondence to EO Entity in Ogden at:
    IRS
    Attn: EO Entity, MS 6273
    Ogden, UT 84201
  2. To update an ORG without filing requirements to Status 20, the ORG must submit:

    1. Corporation - Articles of Dissolution showing they’ve been approved by the appropriate state authority, or, if Articles of Dissolution haven’t been filed, a resolution signed by two officers stating the date of dissolution (along with a copy of the minutes of the meeting dissolving the ORG).

    2. Trust - A resolution to dissolve the trust, signed and dated by at least one trustee.

    3. Unincorporated association - Minutes of the meeting dissolving the ORG, signed and dated by at least two officers.

Mergers

  1. If correspondence indicates a merger occurred, research the status of the entities involved. In a merger, there is generally a single surviving entity; however, in some transactions, a new legal entity is created. Read the submitted documents carefully to ensure you correctly identify the surviving ORG and that any IDRS updates are correct. If a new legal entity was created see IRM 7.21.10.14.8.

  2. If the surviving (or non-surviving) ORG is a subordinate ORG or it appears none of the organizations involved are exempt, mail the correspondence to EO Entity in Ogden at:

    IRS
    Attn: EO Entity, MS 6273
    Ogden, UT 84201

  3. If the correspondence is from the surviving entity:

    If And Then
    ORG has formal exemption Submitted documentation includes a name change Update the ORG name and prepare Letter 4168C.
    ORG has formal exemption Indicates a name change but doesn’t submit documentation Don’t update the ORG name and prepare a modified L4166C.

    Note:

    When modifying the letter, refer to Articles of Merger/Termination.

    ORG has formal exemption Doesn’t indicate a name change Prepare Letter 4168C.
    ORG doesn’t have formal exemption N/A Prepare Letter 4163C.
  4. If the correspondence is from the ORG merged out of existence (non-survivor):

    If And Then
    ORG has formal exemption with filing requirements Filed a final return Prepare Letter 4174C using paragraph C.
    ORG has formal exemption with filing requirements Hasn’t filed a final return Prepare Letter 4174C using paragraph B.
    ORG has formal exemption with no filing requirements Submitted documentation of the merger Update the ORG to Status 26 and prepare Letter 4174C using paragraph C.
    ORG has formal exemption with no filing requirements Did not submit documentation of the merger Prepare and mail a modified Letter 4197C.

    Note:

    When modifying the letter, refer to Articles of Merger/Termination.

    ORG doesn’t have formal exemption N/A Take no actions.

EIN Confirmations

  1. If an ORG submits correspondence requesting information about an EIN assignment or Letter 147C, EIN Previously Assigned, research IDRS to determine whether an EIN is assigned. If an EIN is:

    1. Assigned to the ORG and active, prepare Letter 4158C.

    2. Not assigned to the ORG or not active, mail the correspondence to EO Entity at:
      IRS
      Attn: EO Entity, MS 6273
      Ogden, UT 84201

    Note:

    If ORG should be automatically revoked, update Status to 97 (see IRM 7.21.10.16).

EIN Consolidations

  1. If an ORG submits correspondence indicating it has been assigned two EINs and would like them consolidated, research IDRS to determine if the EINs have already been consolidated.

  2. If the ORG does have more than one active EIN, prepare Form 14271, EO Determinations EIN Merger Memo, and mail it to EO Entity at:

    IRS
    Attn: EO Entity, MS 6273
    Ogden, UT 84201

  3. If the ORG’s correspondence included other requests, complete any necessary actions before sending Form 14271 to EO Entity.

Fraudulent EO Determination Letters

  1. If a submitted determination letter appears fraudulent, research IDRS, MEDS/EDS, and DVDs (as necessary) to determine the exempt status of the ORG. Fraudulent letter indicators may include:

    • EIN is on IDRS but no EO submodule

    • Name, address, and/or EIN appear to be modified

    • No record of case on EDS

    • Document locator number may be invalid or belong to another ORG’s case

    • Letter format/elements do not match current or past letter formats/elements

  2. If research indicates the letter isn’t valid, forward the correspondence to your manager.

    Note:

    Your manager forwards the information to TIGTA who is responsible for investigating the issue, determining any actions to take, and notifying the ORG, if necessary.

No Rolls (Pre-EDS)

  1. An ORG may submit correspondence indicating its exempt status isn’t correctly reflected in MF (in other words, not listed on TEOS, not able to file Form 990-N, etc.). The ORG should provide a copy of its determination letter.

    Note:

    Occasionally, older systems or other inputs (pre-EDS) did/don’t properly update exemption information to MF (No Roll).

  2. If the letter is legitimate, review the letter and IDRS to determine whether the ORG should be automatically revoked (for example, if it has filing requirements, has it failed to file required returns or notices for three consecutive years). Update MF based on the determination letter and any other available information (such as the DVD).

    If Then
    Unable to determine the Status Code date Enter the Ruling Date as the Status Code date.
    ORG should be automatically revoked Enter update for Status 97 using a posting delay (see IRM 7.21.10.16).
    ORG should not be automatically revoked (in other words, it didn’t have filing requirements or filed the required returns or notices) Prepare Letter 4168C.

    Note:

    If legitimacy of letter is in question, research DVD for information.

    Note:

    Update the submodule as appropriate if documents or further research indicate there was a valid ruling. If you have exhausted all resources to secure a valid ruling, forward to lead for further review.

  3. If unable to confirm exemption, prepare Letter 4163C.

Changes in Organizational Structure or Form

  1. If an exempt ORG submits correspondence indicating it has changed its organizational form (for example, trust to corporation), prepare and mail Letter 5458 to notify the ORG whether it must file a new application for exemption for the new legal entity.

    Note:

    See your lead for situations other than trust to corporation.

Changes in Subsection

  1. If an exempt ORG submits correspondence indicating it wishes to change the subsection under which it’s exempt, research MEDS/EDS to determine whether there is an open case.

    If there is Then
    An open case Send the correspondence to the assigned specialist or group.
    A recently closed case Determine whether the closed case is an approval of the new subsection. If so, don’t take further action. If not, prepare Letter 4181C to notify the ORG to submit a new application and user fee.

Miscellaneous Determination Requests

  1. If an ORG submits correspondence requesting an action that requires an application form or letter request, Form 8940, and/or a user fee, send Letter 6108. Requests that generally require a form or letter request and/or a user fee include:

    • Reclassification of foundation classification (including a voluntary request for private foundation classification, correction of erroneous classification as a private foundation, and classification as an exempt operating foundation under IRC 4940(d)(2))

    • Determination of or change in type (supporting organization)

    • Foundation classification of an NECT

    • Advance approval that a potential grant or contribution is an unusual grant

    • Advance approval of grant making procedures described under IRC 4945(g)

    • Advance approval of certain set-asides described under IRC 4942(g)(2)

    • Advance approval of voter registration activities described under IRC 4945(f)

    • Exception from IRC Section 6033 filing requirements

  2. If an ORG submits the following, forward the correspondence to the Adjustments Unit.

    • Determination letter for recognition of exemption including one that requires a letter request rather than a standard form (such as IRC 501(d))

    • Group ruling request

    • Incomplete application

    • Paper application (including paper copies of Form 1023 or 1023-EZ or Form 8976)

    Note:

    Other miscellaneous determination requests (such as government entity giving up exemption under IRC 501(c)(3)) may also require a user fee (see Rev. Proc. 2020-5, updated annually) and a case establishment although not listed on a specific form. If uncertain whether a user fee and case establishment is required, forward the correspondence to your lead.

NECT Reclassifications from IRC 509(a)(3) to Private Foundation

  1. If an NECT submits correspondence requesting an update to MF to reflect its description as a private foundation because it no longer meets the requirements of IRC 509(a)(3) (such as based on the Pension Protection Act of 2006) and has filed Form 990-PF for taxable years starting on or after January 1, 2008, update MF to Subsection 92 (see Notice 2008-6). Prepare Letter 4171C.

  2. If the NECT hasn’t filed Form 990-PF for taxable years starting on or after January 1, 2008, or submits a different request about foundation classification, follow the procedures in IRM 7.21.10.14.10.

    Note:

    Send an NECT request to have its account removed from BMF because it is a grantor trust which will begin filing Form 1041G to Ogden for processing.

Private Letter Ruling Requests

  1. If an ORG submits correspondence indicating it’s requesting a private letter ruling, prepare Letter 4159C.

Updates to Tax Exempt Organization Search Pub 78 Data

  1. If a non-subordinate ORG submits correspondence indicating it believes it should be listed on TEOS Pub 78 Data, but isn’t, research IDRS and MEDS/EDS to determine whether the ORG should be listed as eligible to receive tax deductible contributions. To systemically update Pub 78 Data, all of the following must be met:

    • Form 990 filing requirement is not 03

    • Deductibility Code is 1 or 4

    • Affiliation Code is 1, 2, 3, 6, or 8

    • Current Status Code is 01, 02, or 25

    • Current Subsection is 01, 03, 04, 08, 10, 13, 19, 50, 60, or 70

  2. If the ORG should be listed in Pub 78 Data but information needed to systemically update Pub 78 Data isn’t correct based on MEDS/EDS, make the necessary corrections in IDRS, and prepare Letter 4177C.

    Note:

    If the ruling date in IDRS all zeros (000000), see IRM 7.21.10.3.

  3. If the ORG doesn’t meet the requirements for listing in Pub 78 Data, forward to lead.

  4. If you can’t determine if the ORG meets the requirements for deductibility, forward the correspondence to your lead.

Correspondence on Failure to Establish (FTE) Cases

  1. For correspondence received on FTE cases:

    If correspondence is a response from an ORG whose case was closed FTE (status 11 or 12) and Then
    The response isn’t timely (closed 12 or more months ago) Send Letter 4188C.
    There is proof that the response was sent timely, ORG is disputing why the case was closed FTE and it was closed in the past 12 months, or they never received Letter 1312. Send the correspondence and case file (if necessary) back to the specialist who originally worked the case and update/close TRAC.
    ORG is disputing why the case was closed and it was closed 12 months ago or more Send Letter 4188C.
    The ORG wants a copy of Letter 1312, Letter 1314, Letter 4587, or Letter 1049

    Note:

    Letter 1312 is also issued for pre-determination Form 1023-EZ cases. Cases are closed status 03 and ORG is issued Letter 1049 if no response is received.

    Check MEDS or the case file and send a copy of the letter to the ORG along with Letter 4188C.

Private Foundation Terminations

  1. A private foundation (PF) that wants to terminate its PF status by operating as a public charity (PC) for a continuous 60 months must notify the IRS of its intent to terminate under IRC 507(b)(1)(B). The PF must submit all of the following information in its notification:

    • The name and address of the PF

    • A statement of its intention to terminate its PF status

    • The IRC section under which it seeks classification (IRC 509(a)(1), (2), or (3))

    • If IRC 509(a)(1) applies, the specific type of IRC 170(b)(1)(A) organization for which it seeks classification

    • The date its regular tax year begins

    • The date the 60-month period begins (must be the beginning of a tax period)

  2. Use the following table when reviewing PF termination requests.

    If And Then
    The PF clearly states it wishes to terminate its PF status and operate as a PC There’s no mention of an advance ruling request and all the required information is present Update Master File to status 25. Update the status code date to the beginning of the 60-month period and the advance ruling period to the end of the 60 months. If the date for the beginning of the period is in the future use the current month and year for the status code date. Prepare and mail Letter 6122. If the ORG submitted Form 872-B, stamp and send copy with Letter 6122. Give original to lead.
    The PF clearly states it wishes to terminate and operate as a PC Not all of the required information is present Prepare and mail Letter 6108.
    It is unclear if the PF is requesting an advance ruling or simply notifying the IRS of its intent to terminate and operate as a PC N/A Prepare and mail Letter 6108.
    The PF indicates it is requesting an advance ruling N/A Prepare and mail Letter 6108.
    The PF states our systems need to be corrected to update the PF to a PC If 990PF returns have been filed for multiple tax periods after the ruling Prepare and mail Letter 6108.

    Note:

    If the ORG indicates it filed 990PF in error and only filed 990PF for one tax period after its determination/ruling, you may update it back to PC per its determination/ruling letter and prepare and send L4168C.

    The ORG has an expired advanced ruling Is in status 25 Prepare and mail Letter 4168C with status 25 paragraph.

    Note:

    If you receive correspondence from an ORG providing additional information for a prior incomplete termination request, attempt to locate the original correspondence so you can proceed with the request. If you can’t locate the request, send Letter 6108.

NTEE Code Changes

  1. If an ORG submits correspondence indicating it wants to change its NTEE code and the ORG provides the new NTEE code, update MF accordingly and send NTEE Code Change Letter. If the ORG does not provide a new NTEE Code, forward the correspondence to your lead.

1023-EZ Effective Date Requests

  1. Use the following table when reviewing correspondence from an ORG that filed Form 1023-EZ and is requesting an earlier effective date of exemption:

    If Then
    The control date of the request is before January 1, 2020 Forward the correspondence to your lead.
    The control date of the request is January 1, 2020, or after Send Letter 6308.

1023-EZ Expedite Request

  1. If an ORG submits correspondence requesting expedite treatment of Form 1023-EZ, send Letter 6121.

TRAC Work Code 52: Subordinate Submits Information

  1. If a subordinate ORG submits correspondence about its exemption or requests an update or change (see IRM 7.21.10.7 for name and address changes), research IDRS and MEDS/EDS to determine whether there is an open case for the ORG. If so, forward the correspondence to the assigned specialist.

  2. If the ORG is in Status 27 or 28, prepare Letter 4163C.

  3. If the ORG is in Status 97, see IRM 7.21.10.16.

  4. For all other requests, prepare Letter 4185C.

TRAC Work Code 53: Automatic Revocation - Status 97

  1. Effective tax years beginning after 2006, an exempt ORG that is required to file a Form 990-series return or notice (Form 990, 990-EZ, 990-N, or 990-PF) is subject to automatic revocation of its exempt status if it fails to file a required Form 990-series return or notice for three consecutive years (IRC 6033(j)). Automatic revocation is effective as of the due date of the third annual return or notice. See IRM 7.20.4.2, Automatic Revocation, for more general information on automatic revocation.

  2. An ORG that is automatically revoked is:

    1. Updated to Status 97 on MF.

    2. Listed on TEOS (on irs.gov) as automatically revoked.

    3. Removed from TEOS Pub 78 data (if it had been eligible to receive tax-deductible contributions).

  3. An ORG that isn’t required to file an annual return or notice (such as a church, integrated auxiliary of a church, affiliate of a governmental unit, etc.) isn’t subject to automatic revocation . An ORG that claims to meet a Form 990-series filing exception must have a determination or ruling from the IRS recognizing it as having met that exception.

    Exception:

    The following ORGs don’t require an IRS determination or ruling on Form 990 filing exception:
    A church that claims statutory exemption (doesn’t request formal recognition of exemption)
    An ORG that claims and meets a filing exception as a government affiliate under Rev. Proc. 95-48 (see IRM 7.21.10.17)

  4. Research IDRS to determine whether an ORG is in Status 97. Also check TEOS’s automatic revocation listing at https://www.irs.gov/charities-non-profits/tax-exempt-organization-search/ to determine whether the ORG’s revocation is posted.

  5. For correspondence from an ORG already in Status 97, see IRM 7.21.10.16.1. For correspondence received from an ORG where the ORG’s status needs to be updated to Status 97, see IRM 7.21.10.16.2.

Organization in Status 97

  1. For a correspondence request from or about an ORG in Status 97, determine whether the ORG is appropriately revoked. If ORG shouldn’t be revoked, see IRM 7.21.10.17. Otherwise:

    If Then
    A subordinate in a group ruling appears to be a school under the college level and affiliated with a church See IRM 7.21.10.17.
    The correspondence is for a copies request See IRM 7.21.10.4.
    The request is for a name or address change and contains the necessary documentation/information (see IRM 7.21.10.7) Complete the name/address update (see IRM 7.21.10.7) except prepare and mail Letter 6088.
    The request is for a name or address change and does not contain the necessary documentation/information Follow the procedures in IRM 7.21.10.7 to request the missing information.
    The ORG indicates it has terminated or dissolved Remove the 1120 filing requirement on IDRS and prepare Letter 4174C using paragraph C.
    The ORG is a federal credit union requesting reinstatement Verify whether the ORG is a federal credit union (see IRM 7.21.10.7.1.1). If verified, print the website page and treat the revocation as an erroneous revocation (see IRM 7.21.10.17).

    Note:

    Federal credit unions aren’t required to file a Form 990-series return.

    The ORG is a state credit union ORG must request reinstatement of exempt status by submitting a letter application and the appropriate user fee. Prepare and mail Letter 6088.

    Note:

    If a state credit union was previously a federal credit union, determine whether the ORG was erroneously revoked considering it didn’t have a Form 990-series return requirement while a federal credit union.

    The ORG is an LLC claiming treatment as a disregarded entity (did not have its own prior exemption) Send the correspondence to EO Entity, Ogden.
    The ORG is an LLC with its own prior exemption Prepare and mail Letter 6088.
    The ORG claims it timely filed required returns or notices Research IDRS (including BMFOLT and BMFOLI) to determine whether any returns were filed and review any submitted documentation. If returns were filed such that the revocation is incorrect, see IRM 7.21.10.17. If the revocation is correct based on the available information, prepare and mail Letter 6088.
    The ORG claims it wasn’t required to file an annual return or notice or was otherwise erroneously revoked Research IDRS, MEDS/EDS, and/or DVD and review any submitted documentation (see also IRM 7.21.10.13). If research verifies the ORG wasn’t required to file an annual return or notice, see IRM 7.21.10.17. If the revocation is correct based on the available information, prepare and mail Letter 6088.

    Note:

    If the ORG claims filing exemption based on Rev. Proc. 95-48 and you’re unable to verify the filing exemption in IDRS, MEDS, or EDS, forward the correspondence to your lead for technical assistance.

Organization to be Updated to Status 97

  1. As necessary, update the status of an ORG who should have its exempt status automatically revoked for failure to file a required return or notice for three consecutive years to Status 97 in IDRS. The ORG will receive notification of its revoked status on CP 120A, which is automatically generated by the Status 97 update. See IRM 7.21.10.3 for IDRS update references.

TRAC Work Code 54: Erroneous Automatic Revocation

  1. An erroneous revocation occurs when an ORG's tax-exempt status was automatically revoked when it shouldn’t have been. An ORG may be erroneously revoked for numerous reasons including (but not limited to):

    • Its EIN was established/assigned before it was legally formed

    • It isn’t required to file a Form 990-series return, but its filing requirement on MF doesn’t reflect the filing exception

    • It timely filed a required return(s) or notice, but the information isn’t correctly reflected on IDRS

    • Other IRS errors

  2. Research erroneous revocation claims to determine whether the revocation was accurate or erroneous (see IRM 7.21.10.16). If the automatic revocation was erroneous:

    1. Update MF based on prior information (ruling date, etc.) as appropriate.

    2. Submit information to your lead (who notifies EO Entity, Ogden, to have the ORG removed from TEOS automatic revocation listing).

    3. Follow the steps in the table below.

    If Then input TC 590? Update MF And prepare
    ORG hasn’t been legally formed for three tax years and had formal exemption Yes, generally for the tax year prior to when the ORG formed (or as necessary to satisfy filing requirements for the period between the EIN establishment date and the date of formation based on extract date) Status 01 with appropriate filing requirements per EDS (with a posting delay, if appropriate, depending on TC 590 and day of input) Letter 4168C with the appropriate paragraphs.
    ORG has not been legally formed for three tax years and didn’t have formal exemption Yes, generally for the tax year prior to when the ORG formed (or as necessary to satisfy filing requirements for the period between the EIN establishment date and the date of formation based on extract date) With prior status information (such as Status 31, 36, etc.) Letter 5457.
    ORG isn’t required to file a Form 990-series return or notice (990FR is 06, 13, or 14) No Status 01 with the appropriate filing requirements per EDS or the ORG’s determination letter Letter 4168C with the appropriate paragraphs.
    IDRS shows Employment Code F or T (e.g., government affiliate) and ORG had received formal exemption No Status 01 with 990FR - 14 Letter 4168C with the appropriate paragraphs.
    IDRS shows Employment Code F, G, or T and ORG had not received formal exemption No Delete submodule and filing requirements Letter 5457.
    IDRS shows Employment Code G, ORG had received formal exemption, and specialist determined ORG meets requirements of Rev. Proc. 95-48 No Status 01 with 990FR - 14 Letter 4168C with the appropriate paragraphs.
    ORG is a school below college level and covered under a group exemption of a church (Affiliation Code 9) No Status 01, Classification Code 7, with 990FR - 13 Letter 5457.
    ORG is a federal credit union Yes, for the prior tax year Status 01, Subsection 01, Ruling date of current YYYYMM, and 990FR - 07 (with a posting delay if update input on Monday, Thursday, or Friday) Letter 5457.
    ORG’s determination letter was issued with an incorrect filing requirement (but will have filing requirements beginning with the current tax period) Yes, generally for the tax year prior to the current tax period (or as necessary to prevent revocation for periods prior to the filing requirement correction) Status 01 with appropriate filing requirements per EDS (with a posting delay if update input on Monday, Thursday, or Friday) A supersedes determination letter showing the correct information (see IRM 7.21.10.6.
    ORG timely filed a return, but the return did not post until after revocation Maybe, enter as necessary to satisfy filing requirements for the tax year of the timely filed return or oldest tax period considered by the system based on the extract date Status 01 with appropriate filing requirements per EDS Letter 4168C with the appropriate paragraphs.
    ORG submitted proof it timely filed a return (such as a certified mail receipt) Yes, for the tax year for which the ORG submitted proof of filing Status 01 with appropriate filing requirements per EDS Letter 4168C with the appropriate paragraphs.

List of Common Correspondence Letters

Letter Number Title
Letter 4076C Information Letter - Federal Tax Status of Governmental Entity
Letter 4158C EIN Letter
Letter 4159C Proposed Activity PLR
Letter 4160C Request for Forms
Letter 4162C Letter Regarding Conditional Exemption
Letter 4163C No Record of Exemption of Organization
Letter 4164C Form 8940 Needed/Advance Ruling Expired or Undetermined Foundation Status
Letter 4165C Unable to Locate Copies
Letter 4166C Name Change Documentation Letter
Letter 4167C Letter Affirming Group Exemption
Letter 4168C Letter Affirming 501(c) Exemption
Letter 4169C Letter to Third Party Re: Lost or Destroyed Fiche
Letter 4170C 3rd Party Affirmation of Exemption Letter
Letter 4171C Letter Affirming NECT Status
Letter 4172C Letter to 3rd Party Indicating No Record of Exemption
Letter 4173C Letter to 3rd Party Re: Failure to Disclose
Letter 4174C 976 Letter
Letter 4175C Letter Responding to Request for Copy of a Return
Letter 4176C Informant Letter
Letter 4177C Add to Pub 78 Letter
Letter 4178C Responding to 8734 Extension Request
Letter 4181C Change Subsection Letter
Letter 4182C EIN Consolidation Letter
Letter 4185C Sub Submits Information Letter
Letter 4187C Apply for Group Exemption Letter
Letter 4188C FTE Letter
Letter 4190C FYE Change Letter
Letter 4191C Backup Withholding Letter
Letter 4197C Termination Letter
Letter 3948 Change of Address
Letter 5448 Enclosing Requested Copies or Payment Due
Letter 5457 Erroneous Revocation, Other
Letter 5458 New Corporation
Letter 5459 Exempt Organizations Account Update
Letter 6088 Organization in Status 97 Auto Revocation
Letter 6108 Private Foundation Termination Clarification
Letter 6121 1023-EZ Expedite Denial
Letter 6122 507(b)(1)(B) Termination Notification
Letter 6128 Information: EO Correspondence Unit Cannot Provide Assistance
Letter 6131 3rd Party Subordinate Information
Letter 6308 1023-EZ Effective Date Request

Correspondence Letter Guide

  1. EO Letter Chart Quick Reference

    Affiliation Code EO Status Code Refer to
    3 01 or 12 Chart 1
    3 25 Chart 2
    3 20 or 21 Chart 3
    3 31, 36, 40, 41, 42, 70, 72, or 99 Chart 4
    3 71 Chart 5
    3 02 Chart 8A
    6 or 8

    Note:

    Refer to charts for Affiliation Code 3 if the central ORG wants affirmation of its individual ruling.

    01 Chart 6
    7 or 9 01 or 28 Chart 8A
    N/A No EO submodule Chart 7
    3 22 Never issue a letter to an ORG in current Status 22.
    3 98 Never issue a letter to an ORG in current Status 98.
    N/A N/A Charts 8A-H as applicable
    Use miscellaneous informational/procedural letters in response to information furnished by the taxpayer

    Note:

    For purposes of these charts, a 3rd party is an individual other than an authorized person for an ORG or its authorized representative.

  2. Chart 1: EO Status = 01 or 12/ Affiliation Code = 3

    Applicability Letter to ORG Letter to 3rd party
    SS = 03
    Expired ARED (200805 and earlier ONLY) and presumptive PF

    Note:

    If ORG didn’t receive 1046 or 1048 letter give 990PF-1 filing requirement and update foundation code to 04.

    Letter 4164C Letter 4170C
    SS = 03
    Expired ARED (200805 and earlier ONLY) and received Letter 1048

    Note:

    Update to presumptive PF on MF

    Letter 4164C Letter 4170C
    SS = 03
    Foundation code 09
    Letter 4164C Letter 4170C
    All other SS = 03 and other SS not listed below (includes AREDs of 200806 and later) Letter 4168C Letter 4170C
    SS = 80 Affirming IRC 521 Exempt Farmers’ Cooperative Letter No C Letter available
    SS = 90, 91, or 92 Letter 4171C Letter 4172C
    SS = 93
    Taxable Farmer's Cooperative
    Letter 4163C Letter 4172C
  3. Chart 2: EO Status = 25 / Affiliation Code = 3

    Applicability Letter to ORG Letter to 3rd party
    SS = 03 with Foundation code 02, 03 or 04 (Unexpired ARED) Letter 4168C Letter 4170C
    SS = 03 with Foundation code 02, 03 or 04 (Expired ARED > 90 days) Letter 4168C without reference to termination of private foundation status period Letter 4170C with the appropriate private foundation paragraph selected
  4. Chart 3: EO Status = 20 or 21 / Affiliation Code = 3

    Applicability Letter to ORG Letter to 3rd party
    Status 20 Letter 3948 (if no filing requirements) Letter 4172C
    Status 21 Letter 4168C or Letter 4163C based on prior status in IDRS Letter 4172Cor Letter 4170C based on prior status in IDRS
  5. Chart 4: EO Status = 31, 36, 40, 41, 42, 70, 72, and 99 / Affiliation Code = 3

    Applicability Letter to ORG Letter to 3rd party
    All Letter 4163C Letter 4172C
  6. Chart 5 - EO Status = 71 / Affiliation Code = 3

    Applicability Letter to ORG Letter to 3rd party
    All Letter 4188C Letter 4172C
  7. Chart 6: EO Status = 01 / Affiliation Code = 6 or 8 (GEN Parent)

    Applicability Letter To ORG Letter to 3rd party
    All SS

    Note:

    Refer to charts for Affiliation Code 3 if the central ORG wants affirmation of its individual ruling.

    Letter 4167C

    Note:

    You must research at least one subordinate entity in EO status 01 using EOGENS to ascertain the subsection under which the subordinate organizations are exempt in case it differs from that of the central ORG.

    Letter 4170C
  8. Chart 7: No EO Submodule

    Applicability Letter To ORG Letter to 3rd party
    All, except as noted below Letter 4163C Letter 4172C

    Reminder:

    Use an asterisk (*) in the TIN window of the IAT Letter Tool to prevent the EIN from displaying on the generated letter.

    American National Red Cross component   Letter 4170C
    Federal credit union Letter 5459 Letter 4170C
    Clearly a city or county Letter 4076C Letter 4172C

    Reminder:

    Use an asterisk (*) in the TIN window of the IAT Letter Tool to prevent the EIN from displaying on the generated letter.

    Not a city or county, but is created by a government entity (no EO submodule, any employment code) Letter 4076C Letter 4172C

    Reminder:

    Use an asterisk (*) in the TIN window of the IAT Letter Tool to prevent the EIN from displaying on the generated letter.

    Federal entity Letter 4076C Letter 4172C

    Reminder:

    Use an asterisk (*) in the TIN window of the IAT Letter Tool to prevent the EIN from displaying on the generated letter.

  9. Chart 8A: Miscellaneous Informational/Procedural Letters (for Authorized Parties)

    Applicability/Issue Letter/Document to Authorized Party
    Subordinate ORG with EO Status 01 Letter 4185C
    Subordinate ORG with EO status 28 Letter 4163C
    501(c)(3) organizations with EO Status 02 Letter 4162C
    ORG requests written confirmation of its EIN Letter 4158C
    Inquiry about exempt status of an exempt farmer’s co-op Affirming IRC 521 Exempt Farmers’ Cooperative Letter
    Inquiry about exempt status of a taxable farmer’s co-op Letter 4163C
    Inquiry about exempt status of an IRC 527 political ORG Letter 4163C
    Inquiry about exempt status of an IRC 527 political ORG in IDRS Status 34 SS = 82 Forward to Ogden
  10. Chart 8B: Miscellaneous Informational/Procedural Letters - Form 8734 Issues

    Applicability/Issue Letter/Document
    Receipt of filed Form 8734 Letter 6108
  11. Chart 8C: Miscellaneous Informational/Procedural Letters - Determination Application Issues

    Applicability/Issue Letter/Document
    Condominium association requests information on exemption qualification Letter 4163C
    How to obtain a group exemption ruling Letter 4187C
  12. Chart 8D: Miscellaneous Informational/Procedural Letters - Mergers/Terminations

    Applicability/Issue Letter/Document
    ORG has merged with another Modified Letter 4197C
    Terminating/dissolving an ORG Letter 4197C
    Exempt ORG has changed its legal structure (such as association that incorporates, corporation that re-incorporates, etc.) Letter 5458
  13. Chart 8E: Miscellaneous Informational/Procedural Letters - Name Change Guidance

    Applicability/Issue Letter/Document
    ORG has changed/wants to change its name Letter 4166C
  14. Chart 8F: Miscellaneous Informational/Procedural Letters - Organizational Changes

    Applicability/Issue Letter/Document
    Guidance on how to terminate private foundation classification and become a public charity Letter 6108
    ORG wants to change its foundation classification to a church Letter 6108
    ORG proposes new activities or requests a PLR Letter 4159C
    ORG wants to change its subsection Letter 4181C
  15. Chart 8G: Miscellaneous Informational/Procedural Letters - Return Issues

    Applicability/Issue Letter/Document
    ORG wants to be exempt from filing a Form 990 - Governmental affiliation Letter 6108
    ORG wants to be exempt from filing a Form 990 - Church affiliation Letter 6108
    Back up withholding refund Letter 4191C
    Change in fiscal year Letter 4190C
  16. Chart 8H: Miscellaneous Informational/Procedural Letters - Miscellaneous

    Applicability/Issue Letter/Document
    ORG indicates it is not in the Pub 78 data Letter 4177C

Commonly Used TC Codes

Transaction Code Transaction on Master File
000 Establishes an account
011 Identifies an account that has had two or more EINs consolidated
012 Reopens an inactive account
013 Changes the name
014 Changes the address
016 Establishes and/or changes miscellaneous information including (but not limited to):
  • Filing requirements

  • Fiscal year month

  • Employment code

  • EO submodule

  • Sort name

  • Care of name

  • Location street address

022 Removes EO submodule

Master File Form 990 Filing Requirement Codes

990FR Code Definition
00 Not required to file
01 Required to file Form 990 Gross receipts over $50,000
02 Not required to file Form 990 Gross receipts of $50,000 or less
03 Dummy Entity - group return filed
04 Not required to file - filing Form 990BL
06 Not required to file - Church
07 Not required to file - exempt under 501 (c)(1)
13 Not required to file - religious organization
14 Instrumentalities of States or Political Subdivisions not required to file
88 Account currently inactive, return not required to be mailed or filed

Incompatible Filing Requirements

MFT Filing Requirement is not compatible with
01 (941) 941 (Filing Requirement Code (FRC) = 09 or 10 (with Doc. Code not equal to 51 or 52) or 944
02 (1120) 1041, 1065, 708GS (T), 1041-A, 5227, 1068
1120-C (FRC = 1 unless F1120 FRC = 07)
990-T (FRC = 1 unless F1120 FRC = 03, 04, or 09)
990-T (FRC = 2) 990-PF (FRC = 1 unless EO Entity Status = 19 or 22)
990 (FRC = 03 or 07)
990 (FRC = 04, 08, or 13 unless F1120 FRC = 09)
990 (FRC = 01 or 02 unless F1120 FRC = 01 and EO subsection = 12 or F1120 FRC = 03, 04, or 09)
8752 (unless F1120 FRC = 02)
05 (1041) 1120, 1065, 1120-C, 990-T, 1066, 8752,
990 (FRC = 03-07)
990 (FRC = 01 or 02 unless EO Subsection = 91)
990-PF (Unless EO Subsection = 92)
06 (1065) 1120, 1041, 1066, 1120-C, 990-T, 1041-A, 5227, 4720, 990-PF, 990, 706GS(T)
07 (1066) 1120, 1065, 1041, 8752, 112-C, 990-T, 1041-A, 5227, 4720, 990-PF, 990, 708GS(T)
14 (944) 941
15 (8752) 1041, 1068, 1120-C, 990-T, 1041-A, 5227, 990-PF, 4720, 990, 706GS(T), and 1120 (FRC not equal to 02)
34 (990-T) 1041, 1065, 1068, 8752, 1120-C, 1041-A, 5227, 706GS(T), 990 (FRC = 03), 1120 (FRC = 01, 02, 06, 07, 10, 11, or 14-19)
36 (1041-A) 1066, 8752, 1120, 1065, 1120-C, 990-T, 990-PF, 990
37 (5227) 1120, 1065, 1066, 8752, 1120-C, 990-T, 990-PF, 990, 1041/706GS(T), (unless EO Subsection = 90)
44 (990-PF) 1065, 1066, 8752, 1120-C, 1041-A, 5227, 990,
1120 (FRC = 01 unless EO Entity Status = 19 or 22),
1120 (FRC = 02, 06, 10, 11, 14-19),
1041/706GS(T) (unless EO Subsection = 92),
990-T (FRC = 02)
50 (4720) 1065, 1066, 8752, 1120-C,
1120 (FRC = 02, 06, 07, 10, or 11)
990 (FRC = 2)
67 (990) 1065, 1066, 8752, 1120-C, 1041-A, 5227, 990-PF,
1120 (FRC = 02, 06, 07, 10, 11, 14-19),
1041/706GS(T) (unless EO Subsection = 91),
1120 (FRC = 01 unless 990 FRC = 01 or 02 and EO Subsection = 12),
990-T (FRC = 2)
77 (708GS(T)) 952, 1120-C, 1066, 1120, 1065
990 (FRC = 03, 04, 06, 07, or 13)
990 (FRC = 01 or 02 unless EO Subsection = 91)
990-PF (unless EO Subsection = 92)