Exception:

modifications, terminations and revocations.

If you can’t contact the subordinate organization, contact the central organization for help contacting the subordinate’s officers. The central organization is responsible for ensuring that the subordinate organization continues to meet the requirements for exemption under the group ruling.

See the following chart for the appropriate letter to issue and the group that issues the letter:

Taxpayer's situation

Letter to Issue

Subordinate Organization Revocation ("removal from group exemption coverage" )

Issue 30-day Letter (Letter 3618), then to respond to the 30-day letter:

If valid protest received - Issue Rebuttal letter Letter 5918

If invalid protest or no reply- Issue 90-Day Final Adverse Determination Letter, ( Exhibit 4.70.14-30, EO 90-Day Final Adverse Determination Letter - Revocation of 501(c) Subordinate).

If agreement is secured - Issue 90-Day Final Adverse Determination Letter, (Exhibit 4.70.14-30, EO 90-Day Final Adverse Determination Letter - Revocation of 501(c) Subordinate).

Notification letter to Central Organization if revocation becomes final- Issue Letter 6263.

Subordinate Organization Termination

Termination Letter - 501(c) (Letter 5426)

Notification letter to Central Organization Issue Letter 6263

Central Organization Revocation

Issue 30-day Letter 3618, then to respond to the 30-day letter:

If valid protest received - Issue Rebuttal letter (Letter 5918)

If invalid protest or no reply - Issue 90-Day Final Adverse Determination Letter ( Exhibit 4.70.14-31, EO Central Organization 90-Day Final Adverse Determination Letter (501(c))

If agreement is secured - Issue 90-Day Final Adverse Determination Letter (Exhibit 4.70.14-31, EO Central Organization 90-Day Final Adverse Determination Letter (501(c) )

Central Organization Termination

Termination letter(Letter 5426)