SECTION 5. WHAT
Internal Revenue Bulletin 2014-2 · 2026-10-03 edition · updated 2026-10-04 · United States
OFFICES ISSUE AN EXEMPT STATUS DETERMINATION LETTER OR RULING?
EO Determinations issues a determination letter in most cases
Certain applications referred to EO Technical
Technical advice may be requested in certain cases
Technical advice must be requested in certain cases
SECTION 6. WITHDRAWAL OF AN APPLICATION
Application may be withdrawn prior to issuance of a determination letter or ruling
§ 7428 implications of withdrawal of application under § 501(c)(3)
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