Internal Revenue Manual
IRM 7.21.10 — Processing EO Correspondence Requests
Part 7. Rulings and Agreements
Chapter 21. Exempt Organizations Determinations Processing Section 10. Processing EO Correspondence Requests 7.21.10 Processing EO Correspondence Requests Manual Transmittal February 20, 2026 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 IRM 7.21.10.1.4, Program Management and Review Added program management information IRM 7.21.10.1.6, Terms and Acronyms Updated and combined terms and acronyms tables IRM 7.21.10.1.7 , Related Resources Moved and updated the related resources (2) Updated internal controls and updated links. Effect on Other Documents This supersedes IRM 7.21.10, dated October 28, 2024. Audience Tax Exempt and Government Entities Exempt Organizations Rulings and Agreements Effective Date (02-20-2026) Stephen A. Martin Director, Exempt Organizations, Rulings and Agreements Tax Exempt and Government Entities
Program Scope and Objectives
7.21.10.1 (10-29-2024) Program Scope and Objectives 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. Audience: The procedures in this manual apply to GS-0592, Exempt Organizations Tax Examining Technicians and Tax Examining Clerks. Policy Owner: Director, Exempt Organizations, Rulings and Agreements. Program Owner: Exempt Organizations/Government Entities. Primary Stakeholders: Exempt Organizations, Rulings and Agreements, Determinations.
Background
7.21.10.1.1 (02-20-2026) Background 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 (Masterfile) The Processing & Support Unit also receives requests from internal customers through an email box EO Correspondence Unit. The lead monitors the email box and delegates work.
Authority
7.21.10.1.2 (10-29-2024) Authority Policy Statement 21-3 is outlined in IRM 1.2.1.13.3, Timeliness and Quality of Taxpayer Correspondence, and provides that the Service will issue quality responses to all taxpayer correspondence. Taxpayer correspondence is defined as all written communication from a taxpayer or their representative, excluding tax returns, whether solicited or unsolicited. This includes taxpayer requests for information, as well as that which may accompany a tax return: responses to IRS requests for information; and annotated notice responses. A quality response is: Timely Accurate Professional in tone Responsive to taxpayer needs Policy Statement 21-4, is outlined in IRM 1.2.1.13.4, Policy Statement 21-4 (Formerly P-6-13), One-stop service defined, and states that: Assistance and information to taxpayers contacting the Service will be sufficiently timely, complete, and accurate to minimize the need for further contact by the customer on the same issue(s). One-stop service is defined as the resolution of issues during the taxpayer's initial contact or as a direct result of that contact. One-stop service complements and promotes the Service's three key objectives: reduce taxpayer burden, improve voluntary compliance and improve customer satisfaction and quality-driven productivity. Service employees will take the necessary steps to provide one-stop service in all types of contacts initiated by the taxpayer whether the contact is by telephone, correspondence or face-to-face.
Roles and Responsibilities
7.21.10.1.3 (10-29-2024) Roles and Responsibilities EO R&A Determinations is primarily responsible for up-front, customer-initiated activities such as determination letter requests, taxpayer assistance, and assistance to other Exempt Organizations/Government Entities (EOGE) offices. EO R&A Determinations includes the Processing & Support Unit. Within the Processing & Support Unit, the Correspondence Unit is responsible for responding to taxpayer inquiries and taking any necessary actions.
Program Management and Review
7.21.10.1.4 (02-20-2026) Program Management and Review EO R&A manages the program, including through: A monthly functional review and report to the Director of EOGE; and Quarterly quality reports prepared by EO Determinations Quality Assurance (EODQA).
Program Controls
7.21.10.1.5 (10-29-2024) Program Controls The Correspondence Unit uses Enterprise Case Management (ECM) to process correspondence received and to track inventory. 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-B)
Terms and Acronyms
7.21.10.1.6 (02-20-2026) Terms and Acronyms Commonly used abbreviations include: Abbreviation Name BMF Business Master File CCR Case Chronology Record CI Criminal Investigation DLN Document Locator Number DOJ Department of Justice ECM Enterprise Case Management EDS EP/EO Determination System EIN Employer Identification Number EO Exempt Organization(s) EOCU Exempt Organizations Correspondence Unit EODQA Exempt Organizations Determinations Quality Assurance EO/GE Exempt Organizations/Government Entities EP Employee Plans FOIA Freedom of Information Act FSL/ET Federal, State, Local Governments/Employment Tax FR Filing Requirement FRC Filing Requirement Code FTE Failure to Establish GEN Group Exemption Number IAT Integrated Automation Technologies 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 MEDS Modified EO-EP Determination Systems, formerly known as TEDS NAICS North American Industry Classification System NECT Non Exempt Charitable Trust NTEE National Taxonomy of Exempt Entities PC Public Charity PF Private Foundation PLR Private Letter Ruling POA Power of Attorney POF Private Operating Foundation Rev. Proc. Revenue Procedure SERP Servicewide Electronic Research Project SUB Subordinate Organization TC Transaction Code TEB Tax Exempt Bonds TE/GE Tax Exempt/Government Entities TEOS Tax Exempt Organization Search TIGTA Treasury Inspector General for Tax Administration TIN Taxpayer Identification Number TP Taxpayer Key Terms include: Term Definition Assumed name A name that an organization uses other than its legal name. Automatic revocation An organization that fails to file a notice or return for three consecutive years will have their exemption automatically revoked. Child case In ECM, the Child case is the organization about which information is being requested. Doing Business As (DBA) A name that an organization uses to do business other than its legal name. Disposition code The code used in ECM to describe how the case was resolved. Disregarded entity A type of entity that the IRS disregards for federal income tax purposes. The most common type is a limited liability company (LLC). Fictitious name A name that an organization uses other than its legal name. Issue code The code in ECM which identifies the issue in the case that is being worked. Parent case In ECM, the Parent case refers to the requester of the information. Screening When correspondence is received, screening is a quick review to determine where it should go. Sort name A name that an organization uses other than its legal name. Sub-Module The sub-module refers to the information in IDRS related to an organization's ruling. If they have a ruling, the sub-module is the information below the name and address. If there's only a name and address, there's no sub-module.
Related Resources
7.21.10.1.7 (02-20-2026) Related Resources For more information about IDRS Codes and other related resources see: 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 Codes FRM14, FRM49, and TDIRQ IRM 3.13.12, Exempt Organization Account Numbers, for assistance with EO/BMF account entity changes, transaction codes, definer codes, etc. Document 6209, IRS Processing Codes and Information, for BMF codes and incompatible filing requirements, BMF unpostable codes, etc. Document 11308, Information Systems Codes FY 2026 Quick Reference for TE/GE Employees
Automated Systems Used to Process Correspondence
7.21.10.1.8 (02-20-2026) Automated Systems Used to Process Correspondence Commonly used systems for performing these procedures include: System Description Enterprise Case Management (ECM) 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 and issue codes Dates and actions taken (such as referred case, record requested, telephone call, or other follow-up activity, etc.) 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 11308, Information Systems Codes FY 2026 Quick Reference for TE/GE Employees. 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. 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 System (MEDS), formerly known as 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, Modified EO-EP Determination System (MEDS) User Manual, for specific system details. See also Document 11308, Information Systems Codes FY 2026 Quick Reference for TE/GE Employees, 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
7.21.10.2 (02-20-2026) Incoming Mail/Correspondence The Correspondence Unit receives mail/correspondence through U.S. Mail, overnight services, inter-office mail, and eFax. The Clerk will sort incoming mail/correspondence: Open, date stamp, and sort the mail/correspondence within five days of receipt. Give identified FOIA requests to your manager. The manager will forward to the designated FOIA Coordinator in TE/GE Shared Services. See TEGE Points of Contact, for current FOIA Coordinator contact information. Forward all media requests within two days of receipt to the Correspondence Unit manager for coordination. See IRM 7.21.10.6.1, Media and Congressional Requests, for information on processing media requests. Place expedites in a bundle to be worked. If there is a Letter 1312, research IDRS (INOLES) and MEDS. If the case is open, put in the assigned group's mailbox. If the case is closed, put in it correspondence to be worked. Forward any misrouted mail to the appropriate office. Place any Form 2848 in the group 7845 mailbox in the mailroom. Place Employee Plans (EP) mail in the EP mailbox in the mailroom. Send any checks to the Processing & Support Unit, Adjustments Unit, for processing. Notify the Correspondence Unit manager when a copy request fee is received. If a form comes with a cover letter, place the form on top, followed by the cover letter. Staple all items together. Note: See the Correspondence Toolkit for more information. All remaining mail is bundled and placed in a drawer in the Correspondence Unit labeled "To Be Screened." The bundles are marked with the received date and number of pieces included. See IRM 7.21.10.3.1, Correspondence Screening Process. Note: Form 4506-B will be on top and should remain that way in the bundle when they are sent to be scanned. Double check that none of these have the boxed checked for Media Request, as these go to your manager to be expedited. Mail Form 4506-A with requests for copies of returns (such as Forms 990, 990-EZ, 990-PF, 990-T, and 5227), reports, or notices to: Ogden Submission Processing Center 1973 Rulon White Blvd. Ogden, UT 84201 Note: Write "EO Determs" in the right hand margin of the form before mailing. For undeliverable mail (any letter sent to the organization or POA and returned with an indication that the address isn't valid), sort by letter type: Type of Mail Action Letter 1049 Send to the Adjustments Unit so the refund can be issued to the correct address. Letter 1312 or 1314 Scan to email. Forward the email to the specialist that mailed the letter or their manager if the specialist is not available. Approved determination letter Research EDS/MEDS/IDRS to check for typos in the address. If addressed incorrectly, issue supersedes letter with correct address. If addressed correctly and no new address on IDRS, discard mail in secure shred bin. If addressed correctly and new address is found on IDRS, handwrite new envelope, enclose undeliverable mail and send. Letter sent to 3rd party requester Research age of correspondence on ECM. If more than six months old, discard mail in secure shred bin and update ECM case for original correspondence with "Letter returned undeliverable" (date returned). If less than six months, pull correspondence and check for typos. If there is a typo, correct cover letter, resend, and update ECM for original correspondence with comment "Letter returned undeliverable, resent letter to correct address on (date)." If no typo, discard mail in secure trash and update ECM case for original correspondence with "Letter returned undeliverable." Other correspondence sent to organization Research ECM to see if the organization has more recent ECM case requesting the same information. If a new piece of correspondence addressing the concern has been sent, discard the mail in a secure trash bin. If ECM 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 ECM case for original correspondence with "Letter returned undeliverable, resent letter to correct address on (date)." If older than six months, discard mail in trash and update ECM case for original correspondence with "Letter returned undeliverable (date returned.)" After the correspondence has been reviewed and screened, on a weekly basis, the clerk will send the "Already Screened" mail to: Internal Revenue Service M/S 318A 7940 Kentucky Dr. Florence, KY 41042 The clerk will monitor the eFax mailbox daily. Incoming correspondence is systemically sorted by form type. From the eFax mailbox, the clerk will: Print misroutes and add them to the "To Be Worked" correspondence. Save expedites to a folder and email them to the Adjustments Unit. Print correspondence for open cases and send to Group 5's mailbox. Upload one copy of a duplicate to EPHESOFT and all the others go into the Litigation Hold folder within eFax. Upload all other forms to EPHESOFT which systemically sends to ECM for the Correspondence Unit to work. Email the daily report with the total number of efaxes received to the Correspondence Unit manager. Break down the number by type (for example, number of duplicates, expedites, etc.).
Correspondence Screening Process
7.21.10.2.1 (10-29-2024) Correspondence Screening Process Retrieve your bundle of mail to screen from the drawer marked "TO BE SCREENED." Note: Mail received in the Correspondence Unit can have pieces that do not belong in the TEGE workload. W/hen you are finished Screening, the only mail that pertains to Tax-Exempt Organizations, Trusts, Corporations etc. will be sent to be scanned in. Bundles will be marked with date and number of pieces included. Note: Forms 4506-A and 4506-B will be on top and should remain that way in the bundle when they are sent to be scanned. Ensure none of these have the boxed checked for Media Request, as these go to your manager to be expedited. Correspondence received that isn't otherwise processed in the incoming mail/correspondence is screened by a clerk. Issue Resolution Copies of applications (for example, Form 1023, 1024, etc.) Request for withdrawal of an application User fee issues Expedited applications Correspondence regarding a case Research EDS (see Document 11308). If the case is open: Take a screenshot of the EDS research and staple to the front of the correspondence. If the case is assigned, place in that group's mailbox in the mailroom. If the case is not assigned, place it in the Adjustment Unit's "In Basket." If the case is closed, the correspondence will be worked in the Correspondence Unit. Employee Plans (EP) mail Place in the EP mailbox in the mailroom. Numbered government forms Search on Forms, Instructions & Publications for the correct mailing address and forward the form. Suspected fraud Mail to: Informant IRS Attn: TE/GE CPC Group 7943 MC 4910 DAL 110 Commerce St. Dallas, TX 75242 Whistleblower Initial Claims Evaluation Team 1973 N Rulon White Blvd. MS 4110 Ogden, UT 84404 Misroutes Place in an Inter-office envelope addressed to: Misroutes Mail Stop 31A Team 103 Name and address changes: If entity does not have a ruling on IDRS If the name change is a church, they do not have to have a ruling on IDRS. Exception: Forward Catholic Church GEN 928 requests to the email or eFax in the "Resolution" column. Research MEDS/EDS to ensure they don't have a pending application. If there's a pending application, either put the correspondence in the group's mailbox in the mail room or if the case is open but unassigned, place in the Adjustments Unit's In-Basket. If there's no case in MEDS/EDS, forward to Ogden by either: email: Odgen or eFax: 855-539-9495 These remain in the bundle to be worked by the Correspondence Unit. Subordinate organizations terminating Anything relating to subordinates or group exemptions Form 990 issues Penalty abatements Forward to Ogden by either: email: Ogden or eFax: 855-539-9495 Any letters pertaining to a "tax exempt" issue Remains in the bundle to be worked by the Correspondence Unit. Canadian Organizations (EIN typically starts with "98" ) Forward the correspondence to the manager. Make sure there's an EIN written on the first page of each piece of Correspondence that is left in your bundle to be scanned and worked. If there's not an EIN listed, conduct IDRS research (CC:NAMEE) to locate their EIN. If you don't find an EIN, still put in the bundle to be scanned. After pulling out all other correspondence, recount the pieces, mark out the old number of pieces and add new number. Place the new number of pieces of correspondence and rebundle. Place the bundle in the drawer labeled "Already Screened." Email your manager the number of pieces in the bundle and the date received. Note: If you screen multiple bundles, combine all bundle information into one email.
Establishing Correspondence Cases in ECM
7.21.10.3 (10-29-2024) Establishing Correspondence Cases in ECM The manager or lead will assign cases to be established in submission date order. Establish correspondence in ECM within five business days of receipt. See ECM Training Guide - Grade 5, for ECM instructions. If the correspondence is already scanned in, verify the existing information is correct and enter any missing information based on the correspondence. When establishing the case in ECM: The Request Date is the date on the correspondence. If the Date Assigned is seven days or more past the Received Date, document the circumstances for the delay in the ECM case history (for example, state where the correspondence originated and the date, such as Correspondence received from Ogden - July 22, 2024). ECM will assign a case number once established. Media requests and automatic revocations are expedited. ECM will elevate these types of cases to the top of the list to be assigned first. Note: See IRM 7.21.10.6.1, Media and Congressional Requests, for information about processing media requests.
Working Correspondence Requests in ECM
7.21.10.4 (10-29-2024) Working Correspondence Requests in ECM Cases are assigned electronically in ECM by the manager or lead in submission date (first in first out) order. To assign work, the manager or lead will go to the Assign Work tab in ECM, then select Unassigned Queue, Pending Creation Queue, and/or Initial Failure Queue. Exception: Expedite and media requests are assigned first. For instructions on how to work a correspondence case in ECM, see ECM Training Guide - Case Worker 7 or the ECM Instructions Guide. For details regarding ECM Codes see Exhibit 7.21.10-6, ECM Status Codes. Conduct updated IDRS (INOLES) and MEDS research if needed on all correspondence. See Exhibit 7.21.10-3, Commonly Used TC Codes, and Exhibit 7.21.10-4, Master File Form 990 Filing Requirement Codes. If there is an open case in MEDS (see Document 11308 for case status codes), send the correspondence to the assigned employee/group. Note: If the correspondence is an EP inquiry, send it to EP. If there are no open cases in MEDS, input required fields from the correspondence into ECM. Review 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)? Select the Request Type. For information on working: Copy requests, see IRM 7.21.10.6, Copy Requests. General requests, see IRM 7.21.10.7, General Requests. Examples of general requests include address and name changes, affirmation letters, EIN verification, etc. Other requests, see IRM 7.21.10.8, Other Requests. Media or congressional requests, see IRM 7.21.10.6.1, Media and Congressional Requests. Note: For a full list of the request types, see the ECM Training Guide - Case Worker 7. Once you select the Request Type, a list of Issue Codes appear. Select the appropriate Issue Code. You can add more than one Issue Code, if needed. Take all necessary actions including, but not limited to: Review the administrative case file. Conduct research IDRS (and update, as needed), MEDS/EDS, and/or DVD. Contact the requester to verify or clarify the issue, if needed. Refer to IRM 7.21.1.3.2, Taxpayer Authentication. Forward a copy of the correspondence to another IRS office. Correct 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. See IRM 7.21.10.7.13, No Rolls. Make sub-module corrections first. If name and address also need to be corrected (see IRM 7.21.10.7.4.1, Address Change, and IRM 7.21.10.7.4.2, Name Change), enter as a separate update. Enter with a posting delay if more than one update. 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 Send Letter 4174, EO Response to Information Submitted to Records. 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 in ECM. If the specialist is unavailable, send to the group manager. An EO sub-module contains partial exempt information but doesn't have a ruling date (Ruling Date is 000000) Update the sub-module 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. Update IDRS through ECM, if appropriate. Work the case in ECM: From the My Work screen in ECM, click the drop down arrow on the Actions button and select Validate and Perfect. Alternatively, go to the My Work screen and click on the Business Case ID for the case to be worked. Open the previously imported documents and review. Use the fields on the screen to validate and fix information associated with the case. For example, if there is a need for an additional request type, one may be added. Also, an existing request type can be edited. Determine if any additional research is needed and conduct the research. If any additional documents need to be attached to the case, click Select Document(s). Attach documents. To add a request type, click Add Request Type and select the Issue Code from the drop-down menu. If there are multiple issues, other Issue Codes can be added. Click Submit when finished adding Issue Codes. Note: More than one request type can be added. If you get a request for copies and an affirmation letter, send out two letters to fulfill both requests. If you need to search the DVD index, click on DVD Look-up and expand it. Click the Search DVD Index button. Enter the EIN and/or Organization Name in the appropriate text fields. Click Submit when finished. You must indicate whether you have a conflict of interest. Click the Go button next to Indicate Conflict of Index or from the Actions button, you can select Indicate Conflict of Interest from the drop-down menu. If there isn't a conflict of interest, select No and then Submit to continue workflow. If there is a conflict of interest, your manager will be notified and the workflow will stop. Validate the information on the work case screen is correct. Make any necessary corrections. Click on the link under Open Task to begin work on the task associated with the Request Type. Select Begin to initiate the task involved with the Request Type. If you need to request a file from records, check the Requested file from FRC. This will place the case in a status showing that we're awaiting information. If the type of request is Copy Request, click Select Document(s) to upload any disclosable documents required. Select the Select Files button to open the files on your computer. Click the Open button to attach the file(s). Verify the correct document uploaded and then click Attach. Once attached, check the box if the document(s) will be included in the copy fee. Under Version, click either Original or Redacted from the drop-down menu. Enter the number of pages. Select the Calculate Copy Fee button and then Submit. Note: Any document over 100 pages will have a copy fee. Click Continue to create a letter. It will ask if a Response Letter is required. Select Yes to continue. If no response letter is required, select the No Response Letter Radio button and select Submit. If you clicked Yes, the Response Letter Templates and Selectable Paragraph(s) options will appear. Select the letter you need. Note: See Exhibit 7.21.10-1, List of Common Correspondence Letters. Click on the drop-down menu for Selectable Paragraph(s) and click on the selectable paragraphs you need. Review the letter that has been created. Note: You can add more Selectable Paragraphs once the draft appears. Click on Update Letter to fix any errors and enter any needed information for the top of the letter or the paragraphs you selected (990 filing requirement, subsection, etc.). 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 date of the eFax. 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. When you're finished with updates click Submit. Then click Generate Response letter. The letter and any attachments you uploaded are on the Recent Content section of the right-hand panel. Click on the letter and attachments to save, open, and print them for mailing. After printing, close out of the PDF letter and click on Submit. You will be taken back to the Work Case Screen where you will see a link to the draft Response Letter. Select a Sent Letter Date and enter any comments regarding the case. The Case Status should now show Resolved-Completed. Note: If you need to reopen a closed task, from My Worklist, click on the Go button next to Re-Open. Provide the reason for the re-opening of the task and click Submit. ECM case status codes can be found in Exhibit 7.21.10-6, ECM Status Codes.
ECM Case Closing
7.21.10.4.1 (02-20-2026) ECM Case Closing Before closing a case in ECM you must complete the tasks for all Request Types. Uploaded copies of all documents, sub-module updates, or any other updates done to fulfill the request. When you submit the Response letter, ECM will automatically return to the Work Case Screen. See the Correspondence Toolkit for examples. All actions taken must be documented in the Case History (located at the bottom of the screen). Select the date you mailed the Response Letter (this will be the date you close the case). Choose a disposition from the drop down menu. Note: For more detailed ECM processing information, see the Correspondence Toolkit.
Copy Requests
7.21.10.5 (10-29-2024) Copy Requests A taxpayer (organization or individual) requests copies of approved applications for recognition of exemption, which is open for public inspection, by completing and submitting Form 4506-B, Request for a Copy of Exempt Organization IRS Application or Letter. Information open for public inspection also includes certain information returns requested on Form 4506-A, Request for a Copy of Exempt or Political Organization IRS Form, which are processed by EO Entity in Ogden. Taxpayers may also submit requests without Form 4506-B, 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 manager. The manager will forward FOIA requests to the current FOIA Coordinator as listed on the TE/GE Points of Contact SharePoint site. If the request doesn't include a valid EIN or you can't locate an EIN to fulfill the request, prepare and send Letter 4163, No Record of Exemption of Organization, to an authorized representative orLetter 4172, Response to 3rd Party Regarding Non-Exempt Organization Status, to a 3rd party. Determine the exempt/approved status of the organization/case for which the document is requested (research IDRS/EDS/MEDS). Note: If IDRS shows a Group Exemption Number (GEN) and an Affiliation Code 9 as a subordinate organization, see Exhibit 7.21.10-2, Correspondence Letter Guide. For a copy request on a pending application: From an officer or director of the organization - forward the request to the specialist or tax examiner working the case. From a 3rd party - send Letter 4172, Response to 3rd Party Regarding Non-Exempt Organization Status. For a copy request for determination letters or applications for tax-exempt status (including Form 1023, 1023-EZ, 1024-A, and 1024), 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 Send the most recent application and include a copy of the determination letter. If the case is in MEDS, the documents will be in the Disclosable folder. If the case in on a DVD, then it will be in the public file. 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. Find and print the requested disclosable information (if available). Use the table below to help find the information. If the organization's ruling date is Then After 2004 Search MEDS to find the information. Note: If the complete case file isn't available (not in Status 21) on MEDS, email EO 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 4168, Affirming 501(c) Exemption, instead of requesting the hard copy case file. 2004 or earlier Search the Masterfile 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), Disclosure. If not a form letter, send Letter 4165, Responding to Copy Request. Earlier than January 1, 1948, and in Status 01 on IDRS Prepare and send Letter 4165, Responding to Copy Request, with appropriate selectable paragraph. Reminder: See IRM 7.20.3.1.5, 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. If you identify a Social Security number or other non-disclosable item (such as a form or letter) in the printed disclosable material while completing the request, redact the Social Security number or other non-disclosable information 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. Count the pages after printing the requested copies. ECM will calculate the copy fee. If there is a copy fee, email a copy of Letter 4165, Responding to Copy Request, to the designated Copy Fee Coordinator. Prepare the appropriate letter in ECM: If And Then prepare Case was approved (per EDS or case documents) Disclosable requested documents found Letter 4165, Responding to Copy Request Case was approved (per EDS or case documents) Disclosable requested documents not found Letter 4165, Responding to Copy Request, with appropriate selectable paragraph Case wasn't approved (per EDS or case documents) and requester IS an authorized person for the organization N/A Letter 4165, Responding to Copy Request, with appropriate selectable paragraph Case wasn't approved (per EDS or case documents) and requester ISN'T an authorized person for the organization N/A Letter 4172, Response to 3rd Party Regarding Non-Exempt Organization Status The organization is a subordinate (Affiliation Code 9) IDRS Status = 01 Letter 4165, Responding to Copy Request, with appropriate selectable paragraph The organization is a subordinate (Affiliation Code 9) IDRS Status = 27 or 28 Letter 4163, No Record of Exemption of Organization, (to authorized person) orLetter 4172, Response to 3rd Party Regarding Non-Exempt Organization Status (to 3rd party) The organization is a subordinate (Affiliation Code 9) IDRS Status = 97 and organization is listed on TEOS Status 97 - Next Steps Letter (to authorized person) orLetter 4172, Response to 3rd Party Regarding Non-Exempt Organization Status (to 3rd party) using the appropriate paragraph Note: For purposes of processing Form 4506-B, a 3rd party is an individual other than an authorized person for an organization or its authorized representative. Note: If you get a request for both copies and an affirmation letter, send out two letters to fulfill both requests.
Media and Congressional Requests
7.21.10.5.1 (02-20-2026) Media and Congressional Requests Media Requests: Requests from the media may include requests from radio or television stations, wire services, newspapers, periodicals, etc. If you receive a media request (Item 3, Media box checked on Form 4506-B), forward to your manager. The manager will refer all inquiries from national and local media outlets by calling Media Relations at 202-317-4000 or emailing *Media Relations. Two employees are delegated to review media requests before mailing. If the copy fee for a media request exceeds $250, the manager will coordinate the fee request with Media Relations. To process a media request: Verify through IDRS that the organization has a valid EIN and valid ruling. If not, send Letter 4165, Responding to Copy Request. If there's a valid EIN and ruling, send an encrypted email to the Lead/Manager for the Media Team with Form 4506-B. The Media Team will respond to your email to verify that the requester is a member of the media. Save a copy of the email and upload into the ECM case file. For media approvals, at the Validate and Perfect Screen, make sure the source has 4506-B Media selected and Request Type is Media Copies. Work the case like a regular copy request. Affirmation letter requests will receive Letter 4170, Third Party Affirmation of Exemption. Note: The case will be flagged for manager approval after the conflict of interest screen is completed. Reminder: Update the ECM Case History with each action taken. Close ECM case and mail copies to the requestor. Congressional Requests: Forward the request to your manager. All EO/GE congressional correspondence received from the Executive Secretariat Correspondence Office (ESCO) or from Legislative Affairs will be controlled in e-Trak by the EO/GE Program Management Office (PMO) except for external complains which may allege possible non-compliance on the apart of a TE/GE entity, political organization, or individuals ("referrals" ). Referrals will be assigned in e-Trak to Compliance Planning & Classification (CP&C) for a response by Classification and Case Assignment. See IRM 4.70.6, Classification and Case Assignment (C&CA) Procedures. Correspondence from congressional officers, Communications & Liaison (C&L) (including Legislative Affairs), or any other congressional correspondence received on EO/GE matters directly by any TE/GE employee will be forwarded to the *TE/GE-EO-Congressionals mailbox, which is managed by PMO. Send all technical correspondence received relating to matters involving EO/GE to the *TE/GE-EO-Congressionals mailbox, which will be controlled by the PMO. Send all correspondence received regarding policy and legal matters relating to EO/GE issues to the *TE/GE-EO-Congressionals mailbox. PMO will either forward it to the Senior Technical Advisor or add and assign it in e-Trak for PMO to respond. Incoming telephone calls to the EO main line will be transcribed by the Director, EO/GE's secretary and sent to the *TE/GE-EO-Congressionals mailbox. PMO will review each transcription and forward it to the appropriate office to respond. PMO may determine that items received in e-Trak or in the mailbox are the responsibility of another office. In that event, PMO will make contact with the other office to ensure a smooth transition prior to relinquishing responsibility. If the request is from a congressperson requesting returns or material on behalf of a constituent, the manager will 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. Reminder: Update the ECM Case History as you take each action (for example, mailed Letter 4165 with paragraph A, emailed lead to verify media, etc.)
Processing a Form 4506-B Request
7.21.10.5.2 (10-29-2024) Processing a Form 4506-B Request Determine what document is being requested. Note: Sometimes requests must be sent to other functions to process. If you're not sure, see your lead. Determine who submitted the request (Item 3, Category of requester). If the request is for copies of returns (such as Forms 990, 990-EZ, 990-PF, 990-T, and 5227), see IRM 7.21.10.3, Screening Incoming Mail/Correspondence. If the request is for an affirmation letter, see IRM 7.21.10.7.1, Affirmation Letter. If the request is for copies of Form 1023, 1023-EZ, 1024, 1024-A, or 8940 or a determination letter, see IRM 7.21.10.6, Copy Requests. If an organization requests a copy of a group ruling request or certain 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) they are also publicly disclosable. Form 8976 isn't open to public inspection. See your manager or lead if you're uncertain as to whether an approved request is disclosable under IRC 6104 (see IRM 7.21.1.2.1, Public Inspection).
Copy Fees
7.21.10.5.2.1 (10-29-2024) Copy Fees Fees are outlined in Treas. Reg. 601.702. To determine the appropriate fee for copies: If the requester 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 requesters (including governmental agencies or an organization requesting its own return) The first 100 pages are free, 20 cents per page thereafter Note: If a requester (or group of requesters) is attempting to submit multiple, separate requests, aggregate the requests when determining any fees. Reminder: ECM will calculate the copy fee when you enter the number of pages. 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 requester 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-B and the requester 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 requester for clarification. Note: For more information on commercial users, see IRM 11.3.5.2.1, Duplication, and IRM 11.3.5.3.1, Categories of Users. For copy request fees received, prepare Form 3210, Document Transmittal, and send to: Internal Revenue Service Administrative Center PO Box E Beckley, WV 45801 For more information, see IRM 3.20.13.9.5, Fee Charges for Returns Open for Public Inspection.
General Requests
7.21.10.6 (10-29-2024) General Requests General requests are requests for information that require research and a response letter. The type of letter required depends on the type of request. For more information, see: Exhibit 7.21.10-1, List of Common Correspondence Letters Exhibit 7.21.10-2, Correspondence Letter Guide Caution: Do not issue a letter to an organization with a current status of 22 or 98. See IRM 7.21.10.7.8, Other/Miscellaneous.
Affirmation Letter
7.21.10.6.1 (10-29-2024) Affirmation Letter An individual or an organization may request affirmation of an organization's exempt status (including its own status). Research IDRS to verify whether the organization is currently exempt (Status 01, 21, or 25 on IDRS). If organization is currently exempt and has a Ruling Date listed as 000000, see IRM 7.21.10.5, Working Correspondence Requests in ECM. If Status is 20, see IRM 7.21.10.7.7, Reinstatement (IDRS Status 20). 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: Research IDRS to determine whether the organization has filed required annual returns or notices or whether the organization should be automatically revoked. If the organization has failed to file required returns or notices for three consecutive years, update the organization to Status 97 (based on the information in EDS) with a posting delay (see IRM 7.21.10.7.6, Automatic Revocation - Status 97). If the requester is an authorized person requesting on behalf of the organization, don't prepare a letter; the organization will receive notification of its revoked status on CP 120A, which is automatically generated by the Status 97 update. If the requester is a third party, see paragraph (5) for the correct letter to prepare and hold letter until automatic revocation is posted in TEOS. If the organization has met any filing requirements so as not to be automatically revoked, updated IDRS based on the information in EDS. Prepare the appropriate affirmation letter (see also Exhibit 7.21.10-2, Correspondence Letter Guide). Also, update Masterfile Status to 01 for an organization in Status 21 requesting affirmation of its own exempt status. Before updating to 01, see IRM 7.21.10.7.7, Reinstatement (IDRS Status 20). If And Then prepare The organization is in Status 01 or 25 (or being updated to such status) Affiliation Code = 3 Letter 4168, Affirming 501(c) Exemption, (to authorized person) orLetter 4170, Third Party Affirmation of Exemption, (to 3rd party) The organization is in Status 01 (or being updated to such status) Is a parent organization (IDRS shows a GEN and Affiliation Code = 6 or 8) Letter 4167, Affirming Group Exemption, (to organization) orLetter 4170, Third Party Affirmation of Exemption, (to 3rd party) The organization is in Status 12 SS = 90, 91, or 92 Letter 4171, Affirm NECT Status, (to authorized person) orLetter 4172, Response to 3rd Party Regarding Non-Exempt Organization Status, (to 3rd party) The organization is in Status 02 Submitted amended Articles of Incorporation or amended Articles are viewable online on the state's corporation's website Letter 4168, Affirming 501(c) Exemption, (to authorized person) orLetter 4170, Third Party Affirmation of Exemption, (to 3rd party) after updating to status 01 The organization 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 Letter 4163, No Record of Exemption of Organization, (to authorized person) orLetter 4172, Response to 3rd Party Regarding Non-Exempt Organization Status, (to 3rd party) The organization appears to be a government entity (Employment Code F, G, I, or T) Isn't recognized as exempt under IRC 501(c)(3) Letter 4076, Federal Tax Status of Governmental Entity - EO, IRM 7.21.10.8.1, TEB, ITG, or FSL/ET Inquiries, for all other government inquiries The organization is in Status 97 Revocation is valid upon checking (see IRM 7.21.10.7.6, Automatic Revocation - Status 97). Letter 6088, Organization in Status 97 Auto Revocation, orLetter 4172, Response to 3rd Party Regarding Non-Exempt Organization Status, (to 3rd party) using the appropriate paragraph The organization is in Status 71 N/A Letter 4188, EO Failure to Establish (FTE) Closing Letter, (to organization) or Letter 4172, Response to 3rd Party Regarding Non-Exempt Organization Status, (to 3rd party) The organization is a subordinate IDRS Status = 01 Letter 4185, Sub Submits Information - EO, (to authorized person) orLetter 4170, Third Party Affirmation of Exemption, Letter to 3rd Party - Subordinate Organization The organization is a subordinate IDRS Status = 27 or 28 Letter 4163, No Record of Exemption of Organization, (to authorized person) orLetter 4172, Response to 3rd Party Regarding Non-Exempt Organization Status, (to 3rd party) The organization indicates it's a subordinate under GEN 0928 IDRS shows no GEN information Forward the correspondence to Ogden The organization is an IRC 527 political organization IDRS Status = 34 and SS = 82 Forward the correspondence to Ogden
Certified Affirmation Letter
7.21.10.6.2 (02-20-2026) Certified Affirmation Letter An organization can request a certified letter of exemption if needed (for example, if an organization is party to litigation and needs to substantiate its exempt status in court). If the organization is in Status 01 on IDRS, the Disclosure Office will certify the letter (place an official IRS stamp on the letter). To request a certified letter from the Disclosure Office: Prepare the appropriate letter per IRM 7.21.10.7.1, Affirmation Letter. Prepare a Form 1725, Routing Slip as follows: In the To section indicate it's going to Disclosure Office 5, 7940 Kentucky Dr., Step 68G, Florence, KY 41042. In the Remarks section, state Request for certified affirmation letter. Please certify. In the From section include your name, 550 Main St., Room 6-403, Cincinnati, OH 45202. Email the letter and Form 1725 to your manager or lead with the subject line: CERTIFIED AFF LTR. Reminder: Record all actions taken in the ECM Case History. The manager or lead will forward the email to the Disclosure Manager of Disclosure Office 5 (see the Disclosure and Privacy Knowledge Base for the directory). State in the body of the email: Request for certified affirmation letter. Please certify and return through interoffice mail. The Disclosure Office will send the request back through interoffice mail when complete. Note: Follow up with the Disclosure Office if they don't return the certified letter within five business days. Once received, scan the certified letter and place it in the ECM case. Mail the certified letter to the organization. Close the case in ECM.
Supersedes Determination Letter
7.21.10.6.3 (10-29-2024) Supersedes Determination Letter Supersedes letters are used to correct errors on a determination letter. Examples of common IRS errors include incorrect: Employer Identification Number (EIN) Organization name Address Public charity status Accounting period Filing requirement Effective date of exemption Contribution deductibility Subsection Automatic revocation Note: Supersedes letters are also prepared based on a specialist's corrective action CCR. 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; and IDRS and MEDS/EDS. If Then The corresponding EDS case is closed and the needed information isn't available on MEDS Note: Check to see if a DVD is available. Email *TEGE Determinations Processing and request the hard copy file. The corresponding case is open Send the correspondence to the assigned specialist or group manager. An error occurred Review MEDS 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. To correct a letter error: If Then Ruling date is before 2010 Note: Use information in MEDS, EDS, or DVD, depending on what is available. Make any necessary corrections and prepare Letter 4168, Affirming 501(c) Exemption. Ruling is 2010 or later Note: Use information in MEDS, if available. If the case was worked in EDS, prepare Letter 4168, Affirming 501(c) Exemption. If the case was worked in MEDS, retrieve a copy of the approval letter. Prepare a supersedes letter based on the MEDS information. Note: Review the MEDS CCR for any notes made by the specialist. Electronically date and sign the supersedes or affirmation letter using the current Director's signature. Import into the MEDS Disclosable folder. Update IDRS, if necessary (as well as MEDS/EDS/LINUS, if applicable). Note: To update MEDS and/or LINUS, email *TE/GE-EO-Adjustments.
Entity Change
7.21.10.6.4 (10-29-2024) Entity Change Entity name and address changes must be made by an authorized person (see IRM 7.21.1.3, Authorized Persons). Name changes must be submitted in writing. Address changes may be requested by telephone or in writing. Research IDRS and MEDS/EDS (as necessary) to determine the exempt status of the organization. If Then A case is open on MEDS/EDS Send the correspondence to the assigned specialist or group. The organization is in Status 01, 21, or 25 (with Affiliation Code 3 and Subsection not 501(c)(1)) or a church with no sub-module Go to paragraph (3). The organization is in Status 97 (with Affiliation Code 3) Go to IRM 7.21.10.7.6, Automatic Revocation - Status 97. The organization indicates it is a federal credit union (IRC 501(c)(1)) Go to IRM 7.21.10.7.4.6, Federal Credit Union. The organization 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. The requestor isn't an authorized person Send Letter 3948, Request to Complete Form 8822-B because of Change of Address, with 8822-B, Change of Address or Responsible Party - Business. Update an organization's name after verifying the changes are appropriate. Entity updates are completed in ECM, but may need to be updated in IDRS.
Address Change
7.21.10.6.4.1 (10-29-2024) Address Change Update an organizations address based on a request from an authorized person (see IRM 7.21.1.3, Authorized Persons). If the request is made by phone, the requester must cite the address of record. If unable to cite the address of record, tell the requester to submit the request in writing by mail or fax. If the request is made by mail, the request must be a clear and concise statement informing the IRS the organization wishes to change its address of record. The request must contain: Organization's name New address Signature of an authorized person Review the submitted information: If Then Any of the required information is missing Prepare and mail Letter 3948, Request to Complete Form 8822-B because of Address Change, with Form 8822-B. Put old address on letter. Mail to new address, but don't update the Masterfile. 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, Request to Complete Form 8822-B because of Address Change, with Form 8822-B. Put new address on letter. Mail to new address, but don't update the Masterfile. An organization 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 they are no longer affiliated with the organization but continues to receive correspondence, and the individual provides a new mailing address for the organization Prepare and mail Letter 3948, Request to Complete Form 8822-B because of Address Change, with Form 8822-B. Put old address on letter. Mail to new address. Update the organization's status to 21 if the organization 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 they are no longer affiliated with the organization but continues to receive correspondence, and the individual doesn't provide a new mailing address for the organization Update the organization's status to 21 if the organization is in status 01 or 25. When you determine that the request contains the necessary information: Research the Masterfile in IDRS to determine whether the requested change is pending or previously updated using Command Code (CC) INOLES and ENMOD. If ENMOD doesn't pull up, then use CC MFREQC to recall the account: Input MFREQC followed by the EIN. On the second line, enter zeroes in this format: 00 000000 0000. Once you transmit (Page Up), the last four zeroes will show the name control. After this, you should be able to access CC ENMOD. Overlay ENREQ over ENMOD and transmit. Update the entity data using TC 014. Note: Using a posting delay on ENREQ when updating the sub-module and entity section or if ENMOD shows pending transactions. When updating entity data, refer to the Correspondence Toolkit on the shared drive, which includes MF screen shots (pages 25-29). If change hasn't been entered, update the entity module. Prepare Letter 4168, Affirming 501(c) Exemption.
Name Change
7.21.10.6.4.2 (10-29-2024) Name Change Determine what information the organization must submit to substantiate the name change. An organization's legal structure determines its documentation requirements. Note: For an "In Care of" name change, follow address change procedures in IRM 7.21.10.7.4.1, Address Change. If the organization is Then the organization must submit A corporation (Entity Type 1 in IDRS) 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 Secretary of State Corporation & Business Entity Search) if sufficient documentation isn't submitted. A trust (Entity Type 2 in IDRS) 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 (Entity Type 5 I IDRS) 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. Review the submitted documentation considering the following: If Then The Entity Type 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 Elevate for technical review (see IRM 7.21.10.8.2, Technical Assistance). The organization 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 7.21.10.8.2, Technical Assistance). 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 organization 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. If requester provides sufficient documentation, update the Masterfile (including Entity Type if previously incorrect) and prepare Letter 4168, Affirming 501(c) Exemption. If they don't submit sufficient documentation, prepare: Research MF to determine whether the requested change is pending or previously updated using Command Code (CC) INOLES and ENMOD. If ENMOD doesn't pull up, then use CC MFREQC to recall the account. Input MFREQC followed by the EIN. On the second line, enter zeroes in this format: 00 000000 0000. Once you transmit (Page Up), the last four zeroes will show the name control. After this, you should be able to access CC ENMOD. Overlay ENREQ over ENMOD and transmit. Update the entity data using TC 013. Note: Using a posting delay on ENREQ when updating the sub-module and entity section or if ENMOD shows pending transactions. When updating entity data, refer to the Correspondence Toolkit, which includes MF screen shots. Letter 5459, Exempt Organizations Miscellaneous Request, for assumed name changes. Letter 4166, Name Change Documentation, for all other name changes.
Deductibility
7.21.10.6.4.3 (10-29-2024) Deductibility If an organization indicates that contributions to them are listed as not deductible on TEOS (also known as Pub. 78), research TEOS, MEDS, and IDRS to determine if contributions to the organization are deductible. Forward to lead if technical assistance is needed. Review the final approval letter in MEDS. If the final letter was incorrect, prepare and send supersedes letter. See IRM 7.21.10.7.4.10, Updates to Tax Exempt Organization Search (TEOS), if TEOS needs to be updated.
Effective Date
7.21.10.6.4.4 (10-29-2024) Effective Date If an organization is requesting an effective date change conduct all necessary research, for example, IDRS, MEDS, EDS, Secretary of State website, etc. Identify the correct effective date based on the research: If Then Asking to change an effective date and it's not on a 1023-EZ application In ECM, send for technical review by a specialist Asking to change an effective date on a 1023-EZ application Send Letter 6308, 1023-EZ Effective Date Request Requesting to fix IRS error If IRS error, see IRM 7.21.10.7.3, Supersedes Determination Letter
EIN Consolidation
7.21.10.6.4.5 (10-29-2024) EIN Consolidation If an organization 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. Check MEDS/EDS to see if there is an open case. If so, forward EIN consolidation request to the specialist or tax examiner assigned the case. If the organization does have more than one active EIN, prepare Form 14271, EO Determinations EIN Merger Memo, and eFax it to 855-214-7520 or mail to: IRS, EO Branch Entity Manager Attn: EO Entity M/S 6273 Ogden, UT 84201 If the organization's correspondence included other requests, complete any necessary actions before sending Form 14271, EO Determinations EIN Merger Memo, to EO Entity.
Federal Credit Union
7.21.10.6.4.6 (10-29-2024) Federal Credit Union If a federal credit union has requested a name change, verify the name change on the National Credit Union Administration (NCUA) website. Verify organization's status on the National Credit Union Administration (NCUA) website, and then click on research a credit union. If unable to verify the organization as a federal credit union, contact the organization for more information/clarification. If the organization is listed on NCUA website: Print the web page and attach it to the correspondence. Update the organization's name on the Masterfile. Prepare and mail Federal Credit Union Account Update Letter 5459, Exempt Organizations Miscellaneous Request. Note: Make sure that IDRS reflects that the organization has an EO sub-module with Status 01, Subsection 01, 990FR 07 and Ruling Date YYYYMM. If there is no sub-module on IDRS or corrections need to be made to the sub-module, update to Status 01, Section 01, 990FR 07 and Ruling Date current YYYYMM. If organization is in Status 97, see IRM 7.21.10.7.6.3, Erroneous Automatic Revocation.
Filing Requirements
7.21.10.6.4.7 (10-29-2024) Filing Requirements For questions regarding filing requirements: If Then Asking to change filing requirements Send Letter 6108, Information Request for Missing Documentation Requesting to fix IRS error See IRM 7.21.10.7.3, Supersedes Determination Letter Note: For more information about IDRS filing requirement codes, see Exhibit 7.21.10-4, Master File Form 990 Filing Requirement Codes, and Exhibit 7.21.10-5, Incompatible Filing Requirements.
Foundation Code
7.21.10.6.4.8 (10-29-2024) Foundation Code For questions regarding foundation code: If Then Asking to change foundation code Send Letter 6108, Information Request for Missing Documentation Requesting to fix IRS error See IRM 7.21.10.7.3, Supersedes Determination Letter
NTEE Code Changes
7.21.10.6.4.9 (10-29-2024) NTEE Code Changes If an organization submits correspondence indicating it wants to change its NTEE code and it provides the new NTEE code, update the Masterfile accordingly and send Letter 5459, Exempt Organizations Miscellaneous Request. If they submit more than one NTEE code, call to clarify which one they would like to use, because they can only have one code. If the organization does not provide a new NTEE Code, issue Letter 4174, using the appropriate selectable paragraph.
Updates to Tax Exempt Organization Search (TEOS)
7.21.10.6.4.10 (10-29-2024) Updates to Tax Exempt Organization Search (TEOS) A request to update TEOS can come from referrals received on Form 4442, correspondence, or tax examiners and specialists working cases. The requests may including adding reinstatement dates, erroneous revocation dates, or corrections to revocation dates. If an organization submits correspondence indicating it believes it should be listed on TEOS, but isn't, research IDRS and MEDS/EDS to determine whether the organization should be listed as eligible to receive tax deductible contributions. To systemically update TEOS, 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 If all of the criteria above are met, and the organization should be listed on TEOS but information needed to systemically update TEOS isn't correct based on MEDS/EDS, make the necessary corrections in IDRS, and prepare Letter 4177, Add to Tax Exempt Organization Search. If all of the above criteria are met and the organization should be listed in TEOS, IDRS needs to be updated. Send the information used to verify that the organization meets the criteria, including IDRS prints, to the lead. The lead will add the information to a spreadsheet that they will email to BSP Submission Processing. If the organization doesn't meet the requirements for listing in TEOS, forward to lead. If you can't determine if the organization meets the requirements for deductibility, forward the correspondence to your lead. Note: This section is not applicable to subordinate organizations.
Automatic Revocation Correction
7.21.10.6.5 (10-29-2024) Automatic Revocation Correction An organization 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 organization's exempt status was automatically revoked within a year of its ruling date and questions why it was revoked so soon after exemption. Research IDRS and MEDS/EDS to determine whether the organization 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 automatic revocation case but should have been Submit the correspondence to your lead for technical assistance (see IRM 7.21.10.8.2, Technical Assistance). Organization shouldn't be revoked because necessary TC 590s were indicated for the case but not correctly entered See IRM 7.21.10.7.6, Automatic Revocation - Status 97. Organization was correctly revoked Send Letter 6088, Organization in Status 97 Auto Revocation When a case is received back after technical review (see IRM 7.21.10.8.2, Technical Assistance), take any actions needed based on the specialist's instructions on the prepared CCR (see IRM 7.20.4.2.10, Correspondence Correction Cases).
Automatic Revocation - Status 97
7.21.10.6.6 (10-29-2024) Automatic Revocation - Status 97 Effective for tax years beginning after 2006, an exempt organization 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. An organization that is automatically revoked is: Updated to Status 97 on Masterfile. Listed on Tax Exempt Organization Search (TEOS) as automatically revoked. Removed from TEOS (if it had been eligible to receive tax-deductible contributions). An organization 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 organization 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 organizations 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 organization that claims and meets a filing exception as a government affiliate under Rev. Proc. 95-48 (see IRM 7.21.10.7.6.3, Erroneous Automatic Revocation) Research IDRS to determine whether an organization is in Status 97. Check TEOS to see if the organization's revocation is posted. For correspondence from an organization already in Status 97, see IRM 7.21.10.7.6.1, Organization in Status 97. For correspondence received from an organization where the organizations's status needs to be updated to Status 97, see IRM 7.21.10.7.6.2, Update Organization to Status 97. Use the appropriate research tools to determine if a revocation is appropriate: TEOS - Lists the revocation date and revocation posting date IDRS - INOLES lists the EIN establishment date and FYM EDS/MEDS - final letter, ruling date, effective date, and FYM. The automatic revocation language in letter will help determine if the organization was granted retroactive or postmark date of exemption. Date of formation - Review the original organizing document, Secretary of State website, or 1023-EZ application.
Organization in Status 97
7.21.10.6.6.1 (10-29-2024) Organization in Status 97 If organization shouldn't be revoked, see IRM 7.21.10.7.6.3, Erroneous Automatic Revocation, and the Correspondence Toolkit. Otherwise: If Then The correspondence is for a copies request See IRM 7.21.10.6, Copy Request. The request is for a name or address change and contains the necessary documentation/information (see IRM 7.21.10.7.4, Entity Change) Complete the name/address update (see IRM 7.21.10.7.4, Entity Change) and send Letter 6088, Organization in Status 97 Auto Revocation. The request is for a name or address change and does not contain the necessary documentation/information Send Letter 6088, Organization in Status 97 Auto Revocation. The organization indicates it has terminated or dissolved Remove the 1120 filing requirement on IDRS and prepare Letter 4174, EO Response to Information Submitted to Records. The organization is a federal credit union requesting reinstatement Verify whether the organization is a federal credit union (see IRM 7.21.10.7.4.6, Federal Credit Union). If verified, print the website page and treat the revocation as an erroneous revocation (see IRM 7.21.10.7.6.3, Erroneous Automatic Revocation). Note: Federal credit unions aren't required to file a Form 990-series return. The organization is a state credit union The organization 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 organization was erroneously revoked considering it didn't have a Form 990-series return requirement while a federal credit union. The organization is an LLC claiming treatment as a disregarded entity (did not have its own prior exemption) Send the correspondence to EO Entity, Ogden. The organization is an LLC with its own prior exemption Prepare and mail Letter 6088, Organization in Status 97 Auto Revocation. The organization 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 7.21.10.7.5, Automatic Revocation Correction. If the revocation is correct based on the available information, prepare and mail Letter 6088, Organization in Status 97 Auto Revocation. The organization 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 7.21.10.7.6, Automatic Revocation - Status 97). If research verifies the organization wasn't required to file an annual return or notice, see IRM 7.21.10.7.5, Automatic Revocation Correction. If the revocation is correct based on the available information, prepare and mail Letter 6088, Organization in Status 97 Auto Revocation. Note: If the organization 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.
Update Organization to Status 97
7.21.10.6.6.2 (10-29-2024) Update Organization to Status 97 A specialist may submit a request for an organization to be pushed to Status 97 in IDRS. Update the status of an organization to Status 97 in IDRS. The organization will automatically receive a Notice CP120, to notify them of their revoked status.
Erroneous Automatic Revocation
7.21.10.6.6.3 (10-29-2024) Erroneous Automatic Revocation An erroneous revocation occurs when an organization's tax-exempt status was automatically revoked when it shouldn't have been. An organization may be erroneously revoked for numerous reasons including (but not limited to): The organization's EIN establishment date on IDRS is before the tax year of the organization's date of formation; It isn't required to file a Form 990-series return, but its filing requirement on Masterfile doesn't reflect the filing exception; It timely filed a required return(s) or notice, but the information isn't correctly reflected on IDRS; or Other IRS errors. Research erroneous revocation claims to determine whether the revocation was accurate or erroneous (see IRM 7.21.10.7.6, Automatic Revocation - Status 97). If the automatic revocation was erroneous: Update Masterfile based on prior information (ruling date, etc.) as appropriate. Submit information to your lead (who notifies EO Entity, Ogden, to have the organization removed from TEOS automatic revocation listing). Follow the steps in the table below. If Then input TC 590? Update Masterfile And prepare Organization hasn't been legally formed for three tax years and had formal exemption Yes, generally for the tax year prior to when the organization 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 4168, Affirming 501(c) Exemption, with the appropriate paragraphs Organization 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 organization 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, Erroneous Revocation Organization 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 organization's determination letter Letter 4168, Affirming 501(c) Exemption, with the appropriate paragraphs IDRS shows Employment Code F or T (e.g., government affiliate) and organization had received formal exemption No Status 01 with 990FR - 14 Letter 4168, Affirming 501(c) Exemption, with the appropriate paragraphs IDRS shows Employment Code F, G, or T and organization had not received formal exemption No Delete sub-module and filing requirements Letter 5457, Erroneous Revocation IDRS shows Employment Code G, organization had received formal exemption, and specialist determined organization meets requirements of Rev. Proc. 95-48 No Status 01 with 990FR - 14 Letter 4168, Affirming 501(c) Exemption, with the appropriate paragraphs Organization 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, Erroneous Revocation Organization 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, Erroneous Revocation Organization'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 7.21.10.7.3, Supersedes Determination Letter Organization 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 4168, Affirming 501(c) Exemption, with the appropriate paragraphs Organization submitted proof it timely filed a return (such as a certified mail receipt) Yes, for the tax year for which the organization submitted proof of filing Status 01 with appropriate filing requirements per EDS Letter 4168, Affirming 501(c) Exemption, with the appropriate paragraphs
Automatic Revocation - Subsequent Revocation
7.21.10.6.6.4 (10-29-2024) Automatic Revocation - Subsequent Revocation An automatically revoked organization, 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 organization whose tax-exempt status was automatically revoked (1st revocation) and reinstated may have its tax-exempt status automatically revoked additional times in the future for failure to file required returns or notices for three consecutive years (subsequent revocation)). For an organization whose subsequent revocation may be erroneous, research IDRS and MEDS/EDS to determine whether the organization was correctly revoked again. If the subsequent revocation is Then Erroneous Input TC 590s as necessary (see IRM 7.21.10.5, Working Correspondence Requests in ECM. Update the Masterfile per EDS (with a posting delay if updated Monday, Thursday, or Friday). Prepare Letter 4168, Affirming 501(c) Exemption with the appropriate selective paragraph. Note: Second revocations are not posted to TEOS until confirmed accurate. Correct Notify the lead who notifies EO Entity, Ogden, to post the automatic revocation to TEOS. If the organization submitted correspondence about the 2nd revocation, prepare and mail Letter 6088, Organization in Status 97 Auto Revocation.
Reinstatement (IDRS Status 20)
7.21.10.6.7 (10-29-2024) Reinstatement (IDRS Status 20) An organization in IDRS Status 20 (Termination) may request to have its exempt status reinstated. Review the request and any submitted documents. If any information indicates a new organization was formed later than the ruling date on IDRS (such as new name, dates on organizing documents, etc.), see IRM 7.21.10.7.14, Changes in Organizational Structure or Form. Otherwise, research IDRS to determine whether the organization has met its filing requirements (if it had them) or whether the organization 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 organization 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. If the organization has failed to file required returns or notices for three consecutive years, update the organization to Status 97 (see IRM 7.21.10.7.6, Automatic Revocation - Status 97). Don't prepare a letter; the organization will receive notification of its revoked status on CP 120-A, which is automatically generated by the Status 97 update. Close case in ECM and document Case History that the organization was updated to Status 97 and will receive CP 120-A. If the organization's status shouldn't be automatically revoked, update the organization to Status 01 and prepare Letter 4168, Affirming 501(c) Exemption.
Other/Miscellaneous
7.21.10.6.8 (10-29-2024) Other/Miscellaneous Review the correspondence to determine whether to forward it without taking action or to process it: If correspondence is Then From an organization that is in Status 22 (revoked by exam) If a copy request, see IRM 7.21.10.6, Copy Request. If anything else, send Letter 4163, No Record of Exempt of Organization From an informant Prepare Letter 4176, Informant Letter, to the submitter, and scan and email the correspondence to *Manager EO Classification. Requesting technical advice (such as questions about UBI, charitable deductions, etc.) Prepare Letter 6128, Information: EO Correspondence Unit cannot provide assistance. From an organization is claiming to be defined by IRC 168(h)(6)(F)(ii) Forward to Ogden: IRS Attn: EO Entity, MS 6273 Ogden, UT 84201 From an organization requesting acknowledgement that it's exempt per Directory for GEN 0928 listing but the EO sub-module/BMFOLO is blank Forward to Ogden: IRS Attn: EO Entity, MS 6273 Ogden, UT 84201
Amendments
7.21.10.6.9 (10-29-2024) Amendments If an organization submits information on organizational or operational changes (such as changes in officers, bylaws, Articles of Incorporation, activities, etc.), prepare Letter 4174, EO Response to Information Submitted to Records, notifying the organization to report changes on its Form 990-series return.
Terminations/Dissolutions
7.21.10.6.10 (10-29-2024) Terminations/Dissolutions If an organization submits information stating it has dissolved or intends to dissolve, verify the organization's exempt status on IDRS. Research BMFOLR and if the Alpha Code field has an F that means they have filed a final return. If Organization And Then Is in Status 97 N/A Remove 1120FR and prepare Letter 4174, EO Response to Information Submitted to Records). Has formal exemption with filing requirements Is in Status 20 and didn't file a final return Prepare Letter 4174, EO Response to Information Submitted to Records. Has formal exemption with filing requirements Is in Status 20 and did file a final return Prepare Letter 4174, EO Response to Information Submitted to Records. Has formal exemption with filing requirements Is in other than Status 20 and didn't file a final return Prepare Letter 4174, EO Response to Information Submitted to Records. Has formal exemption with filing requirements Is in other than Status 20 and filed a final return Prepare Letter 4174, EO Response to Information Submitted to Records, and update Masterfile to Status 20 with a current Status Code date. Has formal exemption with no filing requirements Is in Status 20 Prepare Letter 4174, EO Response to Information Submitted to Records. 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 4174, EO Response to Information Submitted to Records, and update Masterfile 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 4197, EO Termination Inquiry. Doesn't have formal exemption Is a church Prepare Letter 4174, EO Response to Information Submitted to Records. Doesn't have formal exemption N/A Forward the correspondence to EO Entity by eFax at 855-214-7520 or mail: IRS Attn: EO Entity, MS 6273 Ogden, UT 84201 To update an organization without filing requirements to Status 20, it must submit: 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 organization). Trust - A resolution to dissolve the trust, signed and dated by at least one trustee. Unincorporated association - Minutes of the meeting dissolving the organization, signed and dated by at least two officers.
Mergers
7.21.10.6.11 (10-29-2024) Mergers 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 organization and that any IDRS updates are correct. If a new legal entity was created see IRM 7.21.10.7.14, Changes in Organizational Structure or Form. If the surviving (or non-surviving) organization is a subordinate organization or it appears none of the organizations involved are exempt, prepare Form 14271, EO Determinations EO Merger Memo, and mail it with the correspondence to EO Entity at: IRS Attn: EO Entity, MS 6273 Ogden, UT 84201 If the correspondence is from the surviving entity: If And Then The organization has formal exemption Submitted documentation includes a name change Update the organization name and prepare Letter 4168, Affirming 501(c) Exemption. The organization has formal exemption Indicates a name change but doesn't submit documentation Don't update the organization name and prepare a modified Letter 4166, Name Change Documentation. Note: When modifying the letter, refer to Articles of Merger/Termination. The organization has formal exemption Doesn't indicate a name change Prepare Letter 4168, Affirming 501(c) Exemption. The organization doesn't have formal exemption N/A Prepare Letter 4163, No Record of Exemption. If the correspondence is from the organization merged out of existence (non-survivor): If And Then The organization has formal exemption with filing requirements Filed a final return Prepare Letter 4174, EO Response to Information Submitted to Records. The organization has formal exemption with filing requirements Hasn't filed a final return Prepare Letter 4174, EO Response to Information Submitted to Records. The organization has formal exemption with no filing requirements Submitted documentation of the merger Update the organization to Status 26 and prepare Letter 4174, EO Response to Information Submitted to Records. The organization has formal exemption with no filing requirements Did not submit documentation of the merger Prepare and mail a modified Letter 4197, EO Termination Inquiry. Note: When modifying the letter, refer to Articles of Merger/Termination. The organization doesn't have formal exemption N/A Take no actions.
EIN Confirmations
7.21.10.6.12 (10-29-2024) EIN Confirmations If an organization 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: Assigned to the organization, prepare Letter 4158, Employer Identification Number (EIN) Response. Not assigned to the organization or not active, eFax to EO Entity at 855-214-7520 or mail: IRS Attn: EO Entity, MS 6273 Ogden, UT 84201
No Rolls
7.21.10.6.13 (10-29-2024) No Rolls An organization may submit correspondence indicating its exempt status isn't correctly reflected in Masterfile (in other words, not listed on TEOS, not able to file Form 990-N, etc.). The organization should provide a copy of its determination letter. If the letter appears fraudulent, see IRM 7.21.10.8.4, Fraudulent EO Determination Letters. If the letter is legitimate, review the letter and IDRS to determine whether the organization 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 Masterfile based on the determination letter and any other available information (such as the DVD). If you're unable to determine the Status Code date, enter the Ruling Date as the Status Code date. Note: Update the sub-module 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. If unable to confirm exemption, prepare Letter 4163, No Record of Exemption of Organization. Organization should not be automatically revoked (in other words, it didn't have filing requirements or filed the required returns or notices) then prepare Letter 4168, Affirming 501(c) Exemption.
Changes in Organizational Structure or Form
7.21.10.6.14 (10-29-2024) Changes in Organizational Structure or Form If an exempt organization submits correspondence indicating it has changed its organizational form (for example, trust to corporation), prepare and mail Letter 5458, New Corporation, to notify the organization 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
7.21.10.6.15 (10-29-2024) Changes in Subsection If an exempt organization 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 determinations case (or was open at the time that the correspondence was received) Send the correspondence to the assigned specialist or group. A recently closed determinations case Determine whether the closed case is an approval of the new subsection. If so, don't take further action. If not, prepare Letter 4181, Change Subsection, to notify the organization to submit a new application and user fee.
Miscellaneous Determination Requests
7.21.10.6.16 (10-29-2024) Miscellaneous Determination Requests If an organization submits correspondence requesting an action that requires Form 8940, Request for Miscellaneous Determination, and/or a user fee, send Letter 6108, Information Request for Missing Information using the correct Selectable Paragraph. Requests that generally require a form and/or a user fee include: Advance approval of certain set-asides described in Section 4942(g)(2) Advance approval of voter registration activities described in Section 4945(f) Advance approval of scholarship procedures described in Section 4945(g) Exception from Form 990 filing requirements Advance approval that a potential grant or contribution constitutes an unusual grant Change in Type (or initial determination of Type) of a Section 509(a)(3) organization Reclassification of foundation status, including a voluntary request from a public charity for private foundation status Termination of private foundation status under Section 507(b)(1)(B) advance ruling request Notice Only - Termination of private foundation status under section 507(b)(1)(B) Termination of private foundation status under Section 507(b)(1)(B) 60-month period ended Voluntary termination of Section 501(c)(3) recognition by a Government Entity Canadian registered charities: listing on Pub. 78 Data and/or public charity classification If an organization submits the following, forward the correspondence to the Adjustments Unit. Determination letter for recognition of exemption as a farmers' cooperative (Form 1028) Incomplete application 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. 2024-5, 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.
Non-Exempt Charitable Trust (NECT) Reclassifications from IRC 509(a)(3) to Private Foundation
7.21.10.6.17 (10-29-2024) Non-Exempt Charitable Trust (NECT) Reclassifications from IRC 509(a)(3) to Private Foundation An NECT can request reclassification from IRC 509(a)(3) to private foundation. If an NECT submits correspondence requesting an update to Masterfile 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 Masterfile to Subsection 92 (see Notice 2008-6). Prepare Letter 4171, Affirm NECT Status. 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 7.21.10.7.16, Miscellaneous Determination Requests. Note: Send an NECT request to Ogden for processing to have its account removed from BMF because it is a grantor trust which will begin filing Form 1041.
Correspondence on Failure to Establish (FTE) Letters
7.21.10.6.18 (10-29-2024) Correspondence on Failure to Establish (FTE) Letters For correspondence received on FTE cases: If correspondence is a response from an organization whose case was closed FTE (status 11 or 12) and Then The response isn't timely Send Letter 4188, EO Failure to Establish (FTE) Closing Letter. There is proof that the response was sent timely, organization 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 ECM. The organization is disputing why the case was closed and it was closed 12 months ago or more Send Letter 4188, EO Failure to Establish (FTE) Closing Letter. The organization wants a copy of Letter 1312, Letter 1314, Letter 4587, or Letter 1049 Note: Letter 1312 is also issued for predetermination Form 1023-EZ cases. Cases are closed status 03 and organization is issued Letter 1049 if no response is received. Check MEDS or the case file and send a copy of the letter to the organization along with Letter 4188, EO Failure to Establish (FTE) Closing Letter.
Private Foundation Terminations
7.21.10.6.19 (10-29-2024) Private Foundation Terminations If a private foundation wants to terminate its private foundation classification and become a public charity, send Letter 6108, Information Request for Missing Documentation, which requires them to submit Form 8940 through Pay.gov.
1023-EZ Expedite Requests
7.21.10.6.20 (10-29-2024) 1023-EZ Expedite Requests If an organization submits correspondence requesting expedite treatment of Form 1023-EZ: If Then The MEDS case is open Send Letter 6121, 1023-EZ Expedite Denial. The MEDS case is closed No action is taken. Close ECM Case and document actions taken.
Requests from Subordinate Organizations
7.21.10.6.21 (10-29-2024) Requests from Subordinate Organizations Organizations can be included in a group ruling. This process allows a single organization called the parent, to request a group ruling. They have subordinate organizations that are considered to be exempt under the parent's group ruling exemption. If a subordinate organization submits correspondence about its exemption or requests an update or change (see IRM 7.21.10.7.4, Entity Change, for name and address changes), research IDRS and MEDS/EDS to determine whether there is an open case for the organization. If so, forward the correspondence to the assigned specialist. If the organization is in Status 27 or 28, prepare Letter 4163, No Record of Exemption of Organization. If the organization is in Status 97, see IRM 7.21.10.7.6, Automatic Revocation - Status 97. For all other requests, prepare Letter 4185, Sub Submits Information - EO.
Information Requests
7.21.10.6.22 (10-29-2024) Information Requests Follow the following table for information requests: If the request is for Then A change of fiscal year month Send Letter 4190, FYE Change An expired advance ruling Send Letter 4164, Form 8734 Needed - Advance Ruling Expired Government entity status Send Letter 4076, Federal Tax Status of Governmental Entity - EO Information on applying for a group exemption Send Letter 4187, Apply for Group Exemption Expedite request on a 1023-EZ application Send Letter 6121, 1023-EZ Expedite Denial Expedite request on a regular determination application Forward the request to the appropriate specialist or group
Other Requests
7.21.10.7 (10-29-2024) Other Requests Use the following table for requests: If the request is for Send A publication or form Letter 4160, Request for Forms Topics for which we don't provide assistance Letter 6128, Information: EO Correspondence Unit cannot provide assistance A complaint that an organization is not complying with IRC provisions Letter 4176, Informant Letter
TEB, ITG, or FSL/ET Inquiries
7.21.10.7.1 (10-29-2024) TEB, ITG, or FSL/ET Inquiries Send all Tax Exempt Bonds (TEB), Indian Tribal Governments (ITG) and Federal, State, Local Government/Employment Tax (FSL/ET) inquiries (other than those sent Letter 4076, Federal Tax Status of Governmental Entity - EO) to the appropriate office. Ask your lead for the current office contact.
Technical Assistance
7.21.10.7.2 (10-29-2024) Technical Assistance 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 organization 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 7.21.10.7.5, Automatic Revocation Correction) IRS errors on an issued determination letter (such as foundation classification, effective date, etc.) An EO Determinations specialist reviews the correspondence and recommends how to process the request.
Technical Correspondence - Specialists
7.21.10.7.3 (10-29-2024) Technical Correspondence - Specialists Specialists are assigned technical correspondence in ECM. The specialist will review the correspondence, conduct any necessary research, and determine the appropriate action. The specialist may call the taxpayer or, if applicable, forward the correspondence to the EO Congressionals mailbox. If there is Then IRS error Prepare Form 14263, Request for TEDS Case Establishment Establish case in MEDS in Status 75 and assign to unassigned inventory in specialist's group where service error occurred. Use the date the new case is requested as the control date on the establishment sheet. Note: New case establishment is subject to manager approval. Document managerial concurrence in the Corrective Action CCR with corrective actions and disposition category. Send the case back to the manager in MEDs to review. No error - taxpayer contact not needed Prepare Corrective Action CCR with recommended actions or reason for no action and disposition category. Import into the MEDS Non-Disclosable folder. Send the case back to the manager in MEDS to review. No error - taxpayer contact needed Contact taxpayer to discuss minor issues. Prepare Corrective Action CCR with recommended actions. Input recommended actions or reason for no action. Designate disposition category. Import into MEDS Non-Disclosable folder. Potential adverse issue Prepare Form 14263, Request for TEDS Case Establishment. Establish case in MEDS in Status 75 and assign to unassigned inventory in specialist's group where case originated. Use the date the case is requested as the control date. Note: New case establishment is subject to managerial approval. Document manager concurrence in the Corrective Action CCR. Import into the MEDS Non-Disclosable folder: Form 14263 and Corrective Action CCR with corrective actions and disposition category. Development needed Prepare Form 14263, Request for TEDS Case Establishment. Establish case in MEDS in Status 75 and assign to unassigned inventory in specialist's group where case originated. Use the date the case is requested as the control date. Note: New case establishment is subject to managerial approval. Document managerial concurrence in the Corrective Action CCR. Prepare and import into the MEDS Non-Disclosable folder: Form 14263 and Corrective Action CCR with corrective actions and disposition category.
Fraudulent EO Determination Letters
7.21.10.7.4 (10-29-2024) Fraudulent EO Determination Letters If a submitted determination letter appears fraudulent, research IDRS, MEDS/EDS, and DVDs (as necessary) to determine the exempt status of the organization. Fraudulent letter indicators may include: EIN is on IDRS but no EO sub-module 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 organization's case Letter format/elements do not match current or past letter formats/elements If research indicates the letter isn't valid, forward the correspondence to your manager. Your manager will forward the information to TIGTA, who is responsible for investigating the issue, determining any actions to take, and notifying the organization, if necessary.
Working the Correspondence Unit Mailbox
7.21.10.8 (10-29-2024) Working the Correspondence Unit Mailbox The correspondence unit mailbox receives requests for input of TC 590, revocation date corrections, erroneous revocations, and triple zero to be input. Research IDRS using the EIN provided in the email by the tax examiner or specialist. Check the Status Code and Fiscal Year Month (FYM). Processing 590 Requests: If they're requesting a non-AR TC 590, verify the organization is not in Status 97. If they're requesting an AR TC 590, verify the organization is in Status 97. If there's a FYM, ensure there's not a Form 1041 or Form 1065 filing requirement. Input the TC 590 on the tax year prior to the ruling. Based on the time of the year, sometimes two tax years are required (see manager for current chart which indicate when two years are required). If there's not a FYM or if they have a Form 1041 or Form 1065 filing requirement, place on Excel monitoring sheet (see manager for more information), which tracks the Name of Organization, EIN, Effective Date, and Reply Date. If able to input the TC 590, email the tax examiner or specialist and ask them to hold the case until the following Thursday. If unable to input the TC 590, email the tax examiner or specialist and tell them to close the case immediately. Processing revocation date corrections: The request must include the organization's name, EIN, effective date of exemption, and fiscal year month (FYM). If any of these item are missing, reply to the email and ask for the missing information. If all of the information is provided, conduct research to determine if the revocation date should be corrected. Note: The research will always include TEOS and BMFOLI. If the research shows the revocation date should be corrected, add the organization to the spreadsheet. Send a copy to the Correspondence Unit lead each Friday. Send an email to the requester that states, "I've added this organization to my spreadsheet to correct the revocation date to mm/dd/yyyy, TEOS should be updated next week." If the corrected revocation date provided by the requester is later than the publication date on TEOS, conduct research to determine if the organization was erroneously revoked. If it was revoked too early, the revocation is erroneous. For a erroneous revocation correction request, see IRM 7.21.10.7.6.3, Erroneous Automatic Revocation. Processing triple zero requests: The request must include the organization's name, address, and EIN. If any of these item are missing, reply to the email and ask for the missing information. Check ENMOD to ensure that someone has not already taken actions to triple zero the account. Take the necessary actions in IDRS to complete the triple zero request. See the Correspondence Toolkit for details. Respond back to the requester and tell them the triple zero has been input.
Processing Form 4442, Inquiry Referral
7.21.10.9 (10-29-2024) Processing Form 4442, Inquiry Referral Taxpayer Service Assistors (customer service representatives) use Form 4442, Inquiry Referral, to record a taxpayer's request that they are unable to answer. EO Rulings & Agreements (R&A) receives Form 4442s relating to work processed by the EO Correspondence Unit (EOCU), EO Determinations, and EO Adjustments. The EOCU will receive Forms 4442 in the *TE/GE-EO-R&A Form 4442s mailbox. EOCU employees will manage the mailbox and when they receive a Form 4442, they will: Manually upload the file of the emailed Form 4442 into scanning software, which will then systemically flow to ECM. Add a source code in ECM of Form 4442 to all Forms 4442 received during the case creation process. Once created, the cases are assigned to an EOCU employee to process. Depending on the issue, the Form 4442 will be processed either by the EOCU, a EO Determinations specialist, or a tax examiner in the Adjustments Unit. Note: All Forms 4442 with EO Entity or EO Account issues are forwarded to Ogden. All Forms 4442 relating to an Employee Plans (EP) issue, are forwarded to EP for processing. For EOCU Issues (for example, name or address change, erroneous revocations, determination letter corrections, etc.), the EOCU employee will: Take the appropriate actions to resolve the taxpayer issue within 2 business days of assignment. Upload appropriate documentation in ECM supporting the actions, if applicable. Document all case actions taken it the ECM Case History. For open Determination case issues (Form 1023, 1023-EZ, 1024, etc.), the EOCU employee will: Perform necessary research, such as MEDS, EDS, etc. to check the status of the case. Forward Form 4442 to the designated group manager through encrypted email for review by a specialist, if the case is not yet assigned. Forward Form 4442 to the specialist and their group manager through encrypted email if the case is currently assigned to a specialist. Document all case actions taken in the ECM case history and close the ECM case, adding Disposition Code "Forwarded - Determinations." For open Determination case issues, the specialist will: Review Form 4442. Contact the organization and take appropriate actions within 5 business days. Document all case actions (including telephone calls) in the MEDS CCR. For Adjustments issues (for example, user fees, user fee refunds, unpostables, etc.), tax examiners in the EOCU will: Assign the case to a tax examiner in Adjustments in ECM. The Adjustments Unit tax examiner will: Take the appropriate actions to resolved the taxpayer issue within 2 business days of assignment. Upload appropriate documentation in ECM supporting the actions, if applicable. Document all case actions taken in the ECM Case History. For EO Entity or EO Accounts issues (for example, Form 990 issues, certain account updates, etc.), the EOCU employee will: Forward Form 4442 to EO Entity or EO Accounts, as appropriate. Document all case actions taken in the ECM case history. Close the ECM case, adding Disposition Code "Forwarded - Ogden." A sample review of processed Forms 4442 will be performed by EODQA for correctness and timeliness. The results will be tabulated on a quarterly basis and measured with a quality score.
Updating IDRS Sub-Modules
7.21.10.10 (10-29-2024) Updating IDRS Sub-Modules An organization's sub-module may need to be added or updated for various reasons. For example, the sub-module may need updated for no rolls, changes to foundation or NTEE code, erroneous or auto revocations etc. Use either IDRS or the Integrated Automation Technologies (IAT) Tool to make manual updates to the sub-module as indicated below. Command Codes (Input in Order) Action INOLES Verify this is the correct organization. ENMOD If "No Entity Found" appears then you need to input MFREQC using zeroes to recall the account that has fallen from ENMOD. This will show any prior or pending transactions. EOREQ Make changes. Reminder: Refer to the Correspondence Toolkit for examples and screenshots of sub-module updates. All sub-module updates use the Transaction Code 16. Definer Codes vary depending on the type of change made: Definer Code "A" Definer Code "B" Definer Code "C" Subsection Status Code and Date Affiliation Code Foundation Code (Subsection 3 only) GEN GEN Classification Code N/A Ruling Date Fiscal Year Month N/A N/A Filing Requirements N/A N/A
List of Common Correspondence Letters
Exhibit 7.21.10-1 List of Common Correspondence Letters Letter Number Title Letter 3948 Request to Complete Form 8822-B because of Change of Address Letter 4076 Federal Tax Status of Governmental Entity - EO Letter 4158 Employer Identification Number (EIN) Response Letter 4160 Request for Forms Letter 4162 Conditional Exemption Letter 4163 No Record of Exemption of Organization Letter 4164 Form 8734 Needed - Advance Ruling Expired Letter 4165 Responding to Copy Request Letter 4166 Name Change Documentation Letter 4167 Affirming Group Exemption Letter 4168 Affirming 501(c) Exemption Letter 4170 Third Party Affirmation of Exemption Letter Letter 4171 Affirm NECT Status Letter 4172 Response to 3rd Party Regarding Non-Exempt Organization Status Letter 4174 EO Response to Information Submitted to Records Letter 4176 Informant Letter Letter 4177 Add to Tax Exempt Organization Search Letter 4181 Change Subsection Letter 4182 EIN Consolidation Letter 4185 Sub Submits Information - EO Letter 4187 Apply for Group Exemption Letter 4188 Failure to Establish (FTE) Closing Letter Letter 4190 FYE Change Letter 4197 Termination Inquiry Letter 5458 New Corporation Letter 5459 Exempt Organizations Miscellaneous Request Letter 6088 Organization in Status 97 Auto Revocation Letter 6108 Information Request for Missing Documentation 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 Letter 6573 Rejection of Form 8940, Request for Miscellaneous Determination
Correspondence Letter Guide
Exhibit 7.21.10-2 Correspondence Letter Guide 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 organization wants affirmation of its individual ruling. 01 Chart 6 7 or 9 01 or 28 Chart 8A N/A No EO sub-module Chart 7 3 22 Never issue a letter to an organization in current Status 22. 3 98 Never issue a letter to an organization 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 organization or its authorized representative. Chart 1: EO Status = 01 or 12/ Affiliation Code = 3 Applicability Letter to organization Letter to 3rd party SS = 03 Expired advance ruling date(200805 and earlier ONLY) and presumptive PF Note: If the organization didn't receive 1046 or 1048 letter give 990PF-1 filing requirement and update foundation code to 04. Letter 4164, Form 8734 Needed - Advance Ruling Expired Letter 4170, Third Party Affirmation of Exemption SS = 03 Expired advance ruling date (200805 and earlier ONLY) and received Letter 1048 Note: Update to presumptive PF on Masterfile Letter 4164, Form 8734 Needed - Advance Ruling Expired Letter 4170, Third Party Affirmation of Exemption SS = 03 Foundation code 09 Letter 4164, Form 8734 Needed - Advance Ruling Expired Letter 4170, Third Party Affirmation of Exemption All other SS = 03 and other SS not listed below (includes expired advance ruling date of 200806 and later) Letter 4168, Affirming 501(c) Exemption Letter 4170, Third Party Affirmation of Exemption SS = 80 Letter 5459, Selectable Paragraph 4 No Letter available SS = 90, 91, or 92 Letter 4171, Affirm NECT Status Letter 4172, Response to 3rd Party Regarding Non-Exempt Organization Status SS = 93 Taxable Farmer's Cooperative Letter 4163, No Record of Exemption of Organization Letter 4172, Response to 3rd Party Regarding Non-Exempt Organization Status Chart 2: EO Status = 25 / Affiliation Code = 3 Applicability Letter to organization Letter to 3rd party SS = 03 with Foundation code 02, 03 or 04 (Unexpired advanced ruling date) Letter 4168, Affirming 501(c) Exemption Letter 4170, Third Party Affirmation of Exemption SS = 03 with Foundation code 02, 03 or 04 (Expired advance ruling date> 90 days) Letter 4168, Affirming 501(c) Exemption without reference to termination of private foundation status period Letter 4170, Third Party Affirmation of Exemption, with the appropriate private foundation paragraph selected Chart 3: EO Status = 20 or 21 / Affiliation Code = 3 Applicability Letter to organization Letter to 3rd party Status 20 Letter 3948, Request to Complete Form 8822-B because of Change of Address (if no filing requirements) Letter 4172, Response to 3rd Party Regarding Non-Exempt Organization Status Status 21 Letter 4168, Affirming 501(c) Exemption, or Letter 4163, No Record of Exemption of Organization, based on prior status in IDRS Letter 4172, Response to 3rd Party Regarding Non-Exempt Organization Status or Letter 4170, Third Party Affirmation of Exemption, based on prior status in IDRS Chart 4: EO Status = 31, 36, 40, 41, 42, 70, 72, and 99 / Affiliation Code = 3 Applicability Letter to organization Letter to 3rd party All Letter 4163, No Record of Exemption of Organization Letter 4172, Response to 3rd Party Regarding Non-Exempt Organization Status Chart 5 - EO Status = 71 / Affiliation Code = 3 Applicability Letter to organization Letter to 3rd party All Letter 4188, EO Failure to Establish (FTE) Closing Letter Letter 4172, Response to 3rd Party Regarding Non-Exempt Organization Status Chart 6: EO Status = 01 / Affiliation Code = 6 or 8 (GEN Parent) Applicability Letter to organization Letter to 3rd party All SS Note: Refer to charts for Affiliation Code 3 if the parent organization wants affirmation of its individual ruling. Letter 4167, Affirming Group Exemption 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 parent organization. Letter 4170, Third Party Affirmation of Exemption Chart 7: No EO Submodule Applicability Letter to organization Letter to 3rd party All, except as noted below Letter 4163, No Record of Exemption of Organization Letter 4172, Response to 3rd Party Regarding Non-Exempt Organization Status 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 4170, Third Party Affirmation of Exemption Federal credit union Letter 5459, Exempt Organizations Miscellaneous Request Letter 4170, Third Party Affirmation of Exemption Clearly a city or county Letter 4076, Federal Tax Status of Governmental Entity - EO Letter 4172, Response to 3rd Party Regarding Non-Exempt Organization Status 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 sub-module, any employment code) Letter 4076, Federal Tax Status of Governmental Entity - EO Letter 4172, Response to 3rd Party Regarding Non-Exempt Organization Status 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 4076, Federal Tax Status of Governmental Entity - EO Letter 4172, Response to 3rd Party Regarding Non-Exempt Organization Status Reminder: Use an asterisk (*) in the TIN window of the IAT Letter Tool to prevent the EIN from displaying on the generated letter. Chart 8: Miscellaneous Informational/Procedural Letters (for Authorized Parties) Applicability/Issue Letter/Document to Authorized Party Subordinate organization with EO Status 01 Letter 4185, Sub Submits Information - EO Subordinate organization with EO status 28 Letter 4163, No Record of Exemption of Organization 501(c)(3) organizations with EO Status 02 Letter 4162, Conditional Exemption Organization requests written confirmation of its EIN Letter 4158, Employer Identification Number (EIN) Response 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 4163, No Record of Exemption of Organization Inquiry about exempt status of an IRC 527 political organization Letter 4163, No Record of Exemption of Organization Inquiry about exempt status of an IRC 527 political organization in IDRS Status 34 SS = 82 Forward to Ogden Chart 9: Miscellaneous Informational/Procedural Letters - Form 8734 Issues Applicability/Issue Letter/Document Receipt of filed Form 8734 Letter 6108, Information Request for Missing Information Chart 10: Miscellaneous Informational/Procedural Letters - Determination Application Issues Applicability/Issue Letter/Document Condominium association requests information on exemption qualification Letter 4163, No Record of Exemption of Organization How to obtain a group exemption ruling Letter 4187, Apply for Group Exemption Caution: Notice 2020-36 provides that the Service will not accept any requests for group exemption letters until publication of the final revenue procedure or other guidance contemplated by the notice in the Internal Revenue Bulletin. Chart 11: Miscellaneous Informational/Procedural Letters - Mergers/Terminations Applicability/Issue Letter/Document Organization has merged with another Modified Letter 4197, EO Termination Inquiry Terminating/dissolving an organization Letter 4197, EO Termination Inquiry Exempt organization has changed its legal structure (such as association that incorporates, corporation that re-incorporates, etc.) Letter 5458, New Corporation Chart 12: Miscellaneous Informational/Procedural Letters - Name Change Guidance Applicability/Issue Letter/Document Organization has changed/wants to change its name Letter 4166, Name Change Documentation Chart 13: 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, Information Request for Missing Documentation Organization wants to change its foundation classification to a church Letter 6108, Information Request for Missing Documentation Organization wants to change its subsection Letter 4181, Change Subsection Chart 14: Miscellaneous Informational/Procedural Letters - Return Issues Applicability/Issue Letter/Document Organization wants to be exempt from filing a Form 990 - Governmental affiliation Letter 6108, Information Request for Missing Documentation Organization wants to be exempt from filing a Form 990 - Church affiliation Letter 6108, Information Request for Missing Documentation Change in fiscal year Letter 4190, FYE Change Chart 15: Miscellaneous Informational/Procedural Letters - Miscellaneous Applicability/Issue Letter/Document Organization indicates it is not on TEOS Letter 4177, Add to Tax Exempt Organization Search
Commonly Used TC Codes
Exhibit 7.21.10-3 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 sub-module Sort name Care of name Location street address 022 Removes EO sub-module
Master File Form 990 Filing Requirement Codes
Exhibit 7.21.10-4 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
Exhibit 7.21.10-5 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)
ECM Status Codes
Exhibit 7.21.10-6 ECM Status Codes Status Description New Create case tasks are performed Correspondence is saved Case ID generated Pending - Assignment Case can go into assigned status at different times. Examples include: After create case tasks are completed and case is designated as Case Created and is ready for case worked to Validate/Perfect After Validate/Perfect tasks are completed and it's ready to be assigned to Work Case. If employee assigned to work the case identifies a conflict of interest and the case is returned to the manager. Pending - QA Assignment Technical issues elevated/referred to an Exempt Organizations Determinations Specialist Open - Perfecting Case is assigned to employee to validate and perfect In this status while validate and perfect tasks are performed Open - In Progress Case is being worked by EO case worker Open - QA Review Case is being worked by case worker in EODQA Pending - Referral Approved Technical issue identified by EO case worker and referral sent to EO manager Pending - Manager QA Review Manager reviews response from EODQA case worker Pending - Manager Review Case worker Work/Actions awaiting manager approval Pending - Fulfillment Waiting for file from Federal Records Center, Records, or user fee payment Pending - Close Next step is to close without going through Work Case process. Examples: Case is open in MEDS and correspondence sent to MEDS Can close during Validate/Perfect Resolved - Completed Letter is created Resolved - Closed Case is closed
Source: official text