Note:

In addition to having a Valid Entity Status Code, applicants that have a FRC 1 must have filed the proper return or extension. See paragraphs 27 and 28 below for more information.

The following status codes indicate the organization is not an active or valid exempt organization, and thus should not receive an exempt organization certification.

Status 20 — indicates a voluntary termination.

Status 22 — indicates a revocation.

Status 26 — indicates a termination merger.

Status 28 — indicates the organization is no longer a member of a group ruling.

Status 29 — indicates the group ruling has been dissolved.

Status 40 — indicates an IRC 501(c)(3), (4), (9), (17), or (29) organization that has not been ruled to be exempt or, if claiming exemption under IRC 501(c)(4), that has not notified the IRS of that per IRC 506 at the time the Form 990 series return is filed

Status 41 —indicates the organization failed to respond to Solicitation for Application after EO entity asks the organization for a copy of its determination letter and advises the organization that it must apply for formal recognition of its exemption if it does not already have a determination letter.

Status 70 — indicates the application was denied.

Status 71 — indicates the exemption was not established.

Status 97 — indicates the exemption was revoked because the organization did not file a required return for three consecutive years.

Status 98 — indicates terrorist organizations.

Status 99 — indicates 990 Filer without exemption.

The Subsection Code (Subsec-CD) is a code designating the type of exemption granted an organization. Use the following EO Subsection Codes, along with the EO status codes, in determining the proper certification paragraphs to issue.

Subsec CD 01,02, 04-29 - IRC 501(c)

Subsec CD 03 - IRC 501(c)(3)