Note:

The above organizations may receive certification as a U.S. resident. See paragraph 28 below.

Issue one of the 501(c) paragraphs, EOR.990.501C, to an organization with an EO Subsection Code 01,02, 04-29 IRC 501(c), and which has a determination letter or a Status Code of 01 or 02. An exempt organization (other than an organization claiming exempt status under IRC 501(c)(3), (9), (17), or (29)) requesting U.S. Residency certification that has not obtained a determination letter and does not have a Status Code of 01 or 02, but which has met its Form 990 series filing requirements for its claimed exempt status can submit in writing a letter stating under penalties of perjury from an authorized official that the organization is exempt from federal income tax and specifying the exemption provision under 501(c) of the Internal Revenue Code. The signature of the authorized official generally will be that of any organization officer, such as, president, vice-president, treasurer, chief accounting officer, etc., duly authorized by the organization to bind the organization following applicable state law.