EO Final — Internal Revenue Manual Part 4. Examining

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 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 determination regarding your foundation classification. This letter modifies our letter to you dated [date], in which we determined that you were an organization described in section[s] 509(a)(_) [and 170(b)(1)(A)(__)] of the Internal Revenue Code (Code).

[Based on your sources of support, we have determined that you are a private [operating] foundation described under section[s] 509(a) [and 4942(j)(3)] of the Code, effective [ date ]. [You will be treated as a private operating foundation as long as you continue to meet the requirements of section 4942(j)(3).] Your tax exempt status under section 501(c)(3) of the Internal Revenue Code is not affected.]

[Based on your sources of support, we have determined that you are not a private foundation within the meaning of section 509(a) of the Code because you are an organization of the type described in section[s] 509(a)() [and 170(b)(1)(A)() of the Code], effective [ date ]. Your tax exempt status under section 501(c)(3) of the Internal Revenue Code is not affected.]

Grantors and contributors may rely on this determination, unless the Internal Revenue Service publishes a notice to the contrary. Because this letter could help resolve any questions about your private foundation status, please keep it with your permanent records.

{For all organizations modified from publicly supported status to a private [operating] foundation} [Because you are a Private [Operating] Foundation, you are required to file Form 990-PF, Return of Private Foundation. If you have not already filed these returns and you have not received instructions for filing substitute Form[s] 990-PF, you should file these 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.]

{For small organizations still considered publicly supported; i.e. modification from 509(a)(1) to 509(a)(2)} [For tax periods beginning after December 31, 2006, small tax-exempt organizations with gross receipts normally less than $50,000 a year are required to file an annual electronic notice, Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. Organizations that do not file a return or a notice for three consecutive years will lose their tax-exempt status.]

Processing of 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