Note:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
Redacted FADL’s of revoked organizations other than 501(c)(3) organizations are also posted to the IRS Electronic Reading Room.
Reviewer: For purposes of public notice, prepare:
Form
For
Form 4194, Revocation of IRC 170(c) Status. See Exhibit 4.70.14-44, EO Statutory Notice of Deficiency: IRC 4941(a)(1): Continuing Act, for directions.
The revocation of a IRC 501(c)(4), (c)(8), (c)(10), (c)(13) or (c)(19) organization, if contributions to the organization are no longer deductible under IRC 170(c).
The preparation of Form 4194 publishes the non-501(c)(3) organizations that are no longer deductible under IRC 170(c) in the IRB notices.
Reviewer: Secure-email the following items to the Manager, Mandatory Review:
The electronically signed Form 4194
The 30-day letter
The revenue agent report (RAR), including Form 886-A, Explanation of Items
The final adverse determination letter, with date of mailing
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