Note:

The TE/GE RCCMS Naming Convention now includes section 7 for administrative record items. List items in order of the administrative record index.

Organize the administrative record file in chronological order, based on when the documents were exchanged and/or filed.

EO: The naming convention for the administrative record would start with the administrative index and proceed in order of the listed items.

Typically, the first document in the administrative record is the determination application, such as those below, with all of the original attachments (articles, bylaws, financial statements, and expanded explanations of proposed activities) indexed as of the date the IRS received the application through to the date IRS issued the determination letter.

i. Form 1023, Application for Recognition of Exemption under section 501(c)(3) of the Internal Revenue Code ii. Form 1024, Application for Recognition of Exemption under section 501(a) iii. Form 1024-A, Application for Recognition of Exemption under section 501(c)(4) of the Internal Revenue Code. Exception: When organizations have claimed exemption without submitting an application, the first document is typically the earliest Form 990, Return of Organization Exempt From Income Tax, under exam.

EP: Typically, the first document in the administrative record is Letter 6031, but if returns filed before the start of the exam are relevant to qualification or tax issues the administrative record should start with the returns in order filed.