SECTION 4. WHAT ARE — Internal Revenue Bulletin 2014-2

EXEMPT STATUS? .........................................................................................................................................................................285 .01 Exempt status must be established in application and supporting documents......................................................................285 .02 Determination letter or ruling based solely on administrative record...................................................................................285 .03 Exempt status may be recognized in advance of actual operations......................................................................................285 .04 No letter if exempt status issue in litigation or under consideration within the Service .....................................................286 .05 Incomplete application ...........................................................................................................................................................286 .06 Even if application is complete, additional information may be required............................................................................286 .07 Expedited handling..................................................................................................................................................................286 .08 May decline to issue group exemption...................................................................................................................................286

SECTION 5. WHAT OFFICES ISSUE AN EXEMPT STATUS DETERMINATION LETTER OR RULING? ......................................287

.01 EO Determinations issues a determination letter in most cases............................................................................................287 .02 Certain applications referred to EO Technical.......................................................................................................................287 .03 Technical advice may be requested in certain cases..............................................................................................................287 .04 Technical advice must be requested in certain cases.............................................................................................................287

SECTION 6. WITHDRAWAL OF AN APPLICATION ....................................................................................................................................287

.01 Application may be withdrawn prior to issuance of a determination letter or ruling..........................................................287 .02 § 7428 implications of withdrawal of application under § 501(c)(3) ...................................................................................287

SECTION 7. WHAT ARE THE PROCEDURES WHEN EXEMPT STATUS IS DENIED? .......................................................................287

.01 Proposed adverse determination letter or ruling ...................................................................................................................287

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.02 Appeal of a proposed adverse determination letter issued by EO Determinations ..............................................................288 .03 Protest of a proposed adverse ruling issued by EO Technical..............................................................................................288 .04 Final adverse determination letter or ruling where no appeal or protest is submitted.........................................................288 .05 How EO Determinations handles an appeal of a proposed adverse determination letter ...................................................288 .06 Consideration by the Appeals Office......................................................................................................................................288 .07 If a protest of a proposed adverse ruling is submitted to EO Technical..............................................................................288 .08 An appeal or protest may be withdrawn ...............................................................................................................................288 .09 Appeal or protest and conference rights not applicable in certain situations .......................................................................288

SECTION 8. DISCLOSURE OF APPLICATIONS AND DETERMINATION LETTERS AND RULINGS .............................................289

.01 Disclosure of applications, supporting documents, and favorable determination letters and rulings ..................................289 .02 Disclosure of adverse determination letters or rulings ..........................................................................................................289 .03 Disclosure to State officials when the Service refuses to recognize exemption under § 501(c)(3).....................................289 .04 Disclosure to State officials of information about § 501(c)(3) applicants............................................................................289

SECTION 9. REVIEW OF DETERMINATION LETTERS BY EO TECHNICAL ......................................................................................289

.01 Determination letters may be reviewed by EO Technical to assure uniformity...................................................................289 .02 Procedures for cases where EO Technical takes exception to a determination letter..........................................................290

SECTION 10. DECLARATORY JUDGMENT PROVISIONS OF § 7428 ......................................................................................................290

.01 Actual controversy involving certain issues...........................................................................................................................290 .02 Exhaustion of administrative remedies...................................................................................................................................290 .03 Not earlier than 270 days after seeking determination..........................................................................................................290 .04 Service must have reasonable time to act on an appeal or protest .......................................................................................290 .05 Final determination to which § 7428 applies.........................................................................................................................290

SECTION 11. EFFECT OF DETERMINATION LETTER OR RULING RECOGNIZING EXEMPTION .............................................291

.01 Effective date of exemption....................................................................................................................................................291 .02 Reliance on determination letter or ruling..............................................................................................................................291