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Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
The subordinate may also join another group, or if statutorily exempt or not required to file an application, continue as exempt without recognition. Refer to Pub 557, Application Procedures for Exempt Recognition - for application requirements, forms and procedures.
If terminating a subordinate in a group ruling, see the notification requirements in IRM 4.70.14.2.1.3.4.4, Notification Requirements.
For all subordinate termination cases, prepare Form 2363-A to update the status to 20. Leave the Form 2363-A in the case file (and/or upload the Form 2363-A to RCCMS). Examiners will send the Form 2363-A to the FAST unit when they close the case.
When a central organization terminates, prepare Form 2363-A to update the EIN's status to 29. Leave the Form 2363-A in the case file (and/or upload the Form 2363-A to RCCMS). Examiners will send the Form 2363-A to the FAST unit when they close the case. When processed, this updates the subordinates to EO BMF status 28.
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