Note:

An IRC 501(c)(3) organization with a filing code of FRC-06, FRC-13, or FRC-14 is not required to file a Form 990, Form 990-EZ, Form 990-N.

Issue the standard exempt organization paragraph, EOR.990.EXEMPT to an organization with an EO Subsection Code other than 01-27 - IRC 501(c), but with a valid EO status code.

Except as provided above, exempt organizations, including government entities, that are not required to file a return, that do not have valid EO status codes or Employment Code T, and have not received a determination letter or private letter ruling from the IRS regarding their tax-exempt or governmental entity status, generally will not be certified as an exempt organization or governmental entity. However, such an organization that has other ways of proving that it is a resident for tax purposes, may request that its application be forwarded to Headquarters via P&A.

Proof of residency and entitlement to treaty benefits must include a copy of the organization's corporate charters, trust agreements, bylaws, etc.

The applicant identified above must complete Form 8802 and attach or include a statement identifying the regulation or Code section that confirms it is not required to file.

Issue a certification to exempt organizations, including government entities that do not have valid EO status codes and have not received a determination letter or private letter ruling from the IRS (or provided a letter signed under penalties of perjury with required acknowledgements) and have not met their Form 990 series filing requirements but have provided documentary evidence that they are U.S. residents and have had their applications approved by Headquarters. Use the following language:

I certify that, to the best of our knowledge, the above-named applicant is a resident of the United States of America.

When an organization exempt from taxation requests certification declaring that it is a church but has not received a determination or ruling letter (generally in status code 01 with foundation code 10), you must notify the applicant that it must contact the EO/EP office at 877-829-5500.

When an organization exempt from taxation requests certification declaring that it is a church, exempt from taxation and reporting information or filing a return, the following is required:

Verify (via IDRS, a letter ruling or a determination letter) that the organization is exempt from taxation.

Verify (via IDRS, a letter ruling or a determination letter) that the organization is exempt from filing or reporting.

If the information cannot be verified, issue letter 3430.

If the organization indicates that it is a subordinate in a group exemption, see paragraphs (32) - (34).