Example:

A subordinate church group can provide a determination letter of the central organization along with a copy of the page of the parent's official church directory identifying the subordinate group by circling its name.

A central organization may add a subordinate to its group exemption at any time by sending the required information to the EO Entity in Ogden. Those wishing to add a subordinate to their group exemption may call 877-829-5500 for details of the process.

An organization whose entity does not have one of the valid exemption status codes, or is not confirmed as an exempt organization by a letter ruling, or a determination letter, is not considered an exempt organization according to IRS records and, therefore, cannot have its application certified as an exempt organization, even when there is a posted return.

Notify the applicant that the Service is unable to certify the application because you cannot verify (via IDRS, a letter ruling or a determination letter) that the organization is exempt from taxation.

Issue letter 3430.

An organization whose entity has one of the valid exemption status codes, or is confirmed as an exempt organization by a letter ruling or a determination letter, is considered an exempt organization. However, the Service cannot certify that the applicant as an exempt organization if IRS records show the applicant must file a return but did not.

Notify the applicant that you cannot certify its application because the Service can not verify that the organization filed its required return.

Issue letter 3444.

An exempt organization that is denied certification and would like a reconsideration of its application for certification must contact the Tax Exempt/Government Entity Division on 877-829-5500 to apply for exemption status, if denial was due to invalid EO status or if the account needs to be updated due to invalid filing requirements.