Applies to Examples:

Footnote:

1

5

There is reliable 3rd party information that supports a proposed revocation on the basis that the organization has engaged in non-exempt activities and Area Counsel agrees that this information supports a proposed revocation. Such cases should be rare.

2

2

The organization has been administratively terminated by the State for failure to file annual reports or pay required filing fees. The state allows a corporation to be reactivated or the state allows reactivation during a proscribed period of time and the period during which reactivation is permitted has not expired. If the State allows reactivation during a prescribed period of time only, the examiner will prepare a Form 5666 recommending the year in which the corporation can no longer be reactivated for termination.

3

3

The organization has been administratively terminated by the State for failure to file annual reports or pay required filing fees. The state does not allow a corporation to be reactivated or the State allows reactivation during a proscribed period of time but the period in during which reactivation is permitted has expired.

4

1, 3, 4, and 5

examiners prepare Form 2363-A to update the EO/BMF to the correct status code. Mandatory Review will sign as reviewer and process Form 2363-A with the FAST once it concurs by issuing the final letter. A marked copy of Form 2363-A will be retained in the case file indicating the date Mandatory Review submitted the form for processing.

5

2 and 6

The examiner should update the organization’s status to "unable to locate" by preparing Form 4844, Request for Terminal Action. The transaction code should be 593 and the closing code(CC) should be 82. (TC 593-CC 82).