EO Final Adverse Determination Letter: 501(c)(3) Exemption Revocation (90 Day Letter)

Internal Revenue Service

Department of the Treasury

TE/GE Exempt Organizations Examinations [Enter EO Mandatory Review Manager’s Address]

Date: [Insert date]

Taxpayer Identification Number: [Insert TIN] Person to Contact: [Insert name] Employee Identification Number: [Insert ID Number]

[Insert name of entity] [Insert attention line] [Insert street address] [Insert city, state, and zip code]

Employee Telephone Number: [Insert phone number] (Phone) [Insert fax number] (Fax)

CERTIFIED MAIL

Dear [Sir or Madam],

This is a final adverse determination regarding your exempt status under section 501(c)(3) of the Internal Revenue Code (the Code). Our favorable determination letter to you dated [date] is hereby revoked and you are no longer exempt under section 501(a) of the Code effective [date].

The revocation of your exempt status was made for the following reason[s]:

[Insert applicable and appropriate summary of the reasons for the revocation.]

Contributions to your organization are no longer deductible. {Note: If, the organization has deductibility code “2”, this paragraph is not applicable}

You are required to file income tax returns on Form [1120 or 1041]. If you have not already filed these returns and the agent has not provided you instructions for converting your previously filed Form(s) 990 [or 990-EZ or 990-BL or 990-PF] to Form(s) 1120 [or Form(s) 1041], you should file these income tax returns with the appropriate Service Center for the tax year[s] ending [date], and for all tax years thereafter in accordance with the instructions of the return.

[As you were a private foundation as of the effective date of revocation, you are considered to be taxable private foundation until you terminate your private foundation status under section 507 of the Code. In addition to your income tax return, you must also continue to file Form 990-PF by the 15th Day of the fifth month after the end of your annual accounting period.]

Processing of income tax returns and assessments of any taxes due will not be delayed should a petition for declaratory judgment be filed under section 7428 of the Internal Revenue Code.

If you decide to contest this determination, you may file an action for declaratory judgment under the provisions of section 7428 of the Code in one of the following three venues: United States Tax Court, the United States Court of Federal Claims, or the United States District Court for the District of Columbia. A petition or complaint in one of these three courts must be filed before the 91st day after the date this determination was mailed to you if you wish to seek review of our determination. Please contact the clerk of the respective court for rules and the appropriate forms regarding filing petitions for declaratory judgment by referring to the enclosed Publication 892. Please note that the United States Tax Court is the only one of these courts where a declaratory judgment action can be pursued without the services of a lawyer. You may write to the courts at the following addresses:

United States Tax Court 400 Second Street, NW Washington, DC 20217

US Court of Federal Claims 717 Madison Place, NW Washington, DC 20005

U. S. District Court for the District of Columbia 333 Constitution Ave., N.W. Washington, DC 20001

You also have the right to contact the Office of the Taxpayer Advocate. Taxpayer Advocate assistance is not a substitute for established IRS procedures, such as the formal Appeals process. The Taxpayer Advocate cannot reverse a legally correct tax determination, or extend the time fixed by law that you have to file a petition in a United States court. The Taxpayer Advocate can, however, see that a tax matter that may not have been resolved through normal channels gets prompt and proper handling. You may call toll-free, 1-877-777-4778, and ask for Taxpayer Advocate Assistance. If you prefer, you may contact your local Taxpayer Advocate at:

Taxpayer Advocate Service [1st Line Address] [2nd Line Address] [City, State Zip] [Phone Number]

If you have any questions, please contact the person whose name and telephone number are shown in the heading of this letter.

Sincerely,

[Name of Designated Official] Designated Official

Enclosure: Publication 892