SECTION 3. RELATED

REVENUE PROCEDURES AND EFFECT ON OTHER REVENUE PROCEDURES

(4) Organizations formed under the laws of a foreign country (United States territories and posses sions are not considered foreign countries). (5) Organizations that do not have a mailing address in the United States (territories and possessions

are considered the United States for this purpose). (6) Organizations that are successors to, or controlled by, an entity suspended under § 501(p)

(suspension of tax-exempt status of terrorist organizations). (7) Organizations that are not corporations, unincorporated associations, or trusts. (8) Organizations that are successors to a for-profit entity. (9) Organizations that were previously revoked or that are successors to a previously revoked

organization (other than an organization the tax-exempt status of which was automatically revoked for failure to file a Form 990 series return or notice for three consecutive years). (10) Churches or conventions or associations of churches described in § 170(b)(1)(A)(i). (11) Schools, colleges, or universities described in § 170(b)(1)(A)(ii). (12) Hospitals or medical research organizations described in § 170(b)(1)(A)(iii) or § 501(r)(2)(A)(i).

Cooperative hospital service organizations described in § 501(e). (13) Cooperative service organizations of operating educational organizations described in § 501(f). (14) Qualified charitable risk pools described in § 501(n). (15) Supporting organizations described in § 509(a)(3). (16) Organizations that have as a substantial purpose providing assistance to individuals through credit

counseling activities such as budgeting, personal finance, financial literacy, mortgage foreclosure assistance, or other consumer credit areas. (17) Organizations that invest, or intend to invest, 5 percent or more of their total assets in securities

or funds that are not publicly traded. (18) Organizations that participate, or intend to participate, in partnerships (including entities or

arrangements treated as partnerships for Federal tax purposes) in which they share profits and losses with partners other than § 501(c)(3) organizations. (19) Organizations that sell, or intend to sell, carbon credits or carbon offsets. (20) Health Maintenance Organizations (HMOs). (21) Accountable Care Organizations (ACOs), or organizations that engage in, or intend to engage in,

ACO activities (such as participation in the Medicare Shared Savings Program (MSSP) or in activities unrelated to the MSSP described in Notice 2011–20, 2011–16 I.R.B. 652). (22) Organizations that maintain, or intend to maintain, one or more donor advised funds. (23) Organizations that are organized and operated exclusively for testing for public safety and that are

requesting a foundation classification under § 509(a)(4). (24) Private operating foundations. (25) Organizations that are applying for retroactive reinstatement of exemption under sections 5 or 6

of Rev. Proc. 2014–11, 2014–3 I.R.B. 411, after being automatically revoked.

Further information regarding these eligibility requirements may be provided in the Instructions for Form 1023–EZ .

.02 Terrorist organizations. An organization that is identified or designated as a terrorist organization within the meaning of § 501(p)(2) is not eligible to apply for recognition of exemption.

.01 Rev. Proc. 2014–9, 2014–2 I.R.B. 281, sets forth procedures for issuing determination letters and rulings on the exempt status of organizations under §§ 501 and 521. Those procedures do not apply to determination letters issued under this revenue procedure except to the extent specifically noted herein. This revenue procedure amplifies Rev. Proc. 2014–9 by providing alternative application and processing procedures for Form 1023–EZ, which may be used by eligible organizations seeking recognition of exemption under § 501(c)(3).

.02 Rev. Proc. 2014–10, 2014–2 I.R.B. 293, sets forth procedures for issuing rulings and determination letters on private foundation status under § 509(a). This revenue procedure amplifies Rev. Proc. 2014–10 by providing that the private foundation status of an organization may be determined when an eligible organization submits a Form 1023–EZ.

Bulletin No. 2014–30 231 July 21, 2014

SECTION 4. PROCEDURES FOR REQUESTING RECOGNITION OF EXEMPT STATUS UNDER § 501(c)(3)

.03 Rev. Proc. 2014–8, 2014–1 I.R.B. 242, sets forth user fees for requests for a determination letter. This revenue procedure supplements Rev. Proc. 2014–8 by establishing the user fee for submitting a Form 1023–EZ pursuant to this revenue procedure.

.04 Rev. Proc. 2014–4, 2014–1 I.R.B. 125, sets forth procedures regarding the Service’s provision of guidance to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. This revenue procedure amplifies Rev. Proc. 2014–4 by providing that EO Determinations may also issue determination letters on initial qualification for exempt status of organizations described in § 501(c)(3) that applied using Form 1023–EZ, in accordance with this revenue procedure.

.05 Rev. Proc. 2014–5, 2014–1 I.R.B. 169, sets forth procedures regarding the issuance of technical advice in exempt organizations matters. This revenue procedure amplifies Rev. Proc. 2014–5 by providing that technical advice may also be sought and issued in the circumstances described in this revenue procedure.

.06 Rev. Proc. 2014–11, 2014–3 I.R.B. 411, sets forth procedures for reinstating the tax-exempt status of organizations that have had their tax-exempt status automatically revoked under § 6033(j)(1). This revenue procedure amplifies Rev. Proc. 2014–11 by providing that eligible organizations may apply for reinstatement under Rev. Proc. 2014–11 by submitting a Form 1023–EZ instead of a Form 1023. Form 1023–EZ is considered to be an “Application” within the meaning of section 2.01(1) of Rev. Proc. 2014–11.

.07 Any reference herein to an annual revenue procedure listed in sections 3.01 through 3.05 also refers to any successor to that revenue procedure.

.01 In general. Unless subject to a specific exception, all organizations seeking tax-exempt status under § 501(c)(3) must, as a condition of exemption, apply for recognition of exempt status with the Service. An eligible organization may, but is not required to, seek recognition of tax-exempt status under § 501(c)(3) by submitting a Form 1023–EZ in accordance with this revenue procedure. Alternatively, an eligible organization may follow the procedures in Rev. Proc. 2014–9, to seek recognition of exemption under § 501(c)(3) by submitting a Form 1023.

.02 Application. An eligible organization seeking recognition of exempt status under § 501(c)(3) using this revenue procedure must submit a completed Form 1023–EZ. See section 4.05 for a definition of completed Form 1023–EZ. An incomplete Form 1023–EZ will not be accepted for processing by the Service even if it has been successfully submitted through www.pay.gov . See section 5.02(1).

.03 User fee. An application submitted under this revenue procedure must include the correct user fee, which is $400. In future years, the user fee shall be set forth in a successor revenue procedure to Rev. Proc. 2014–8.

.04 Method of submission. An eligible organization seeking recognition of tax exempt status under § 501(c)(3) using this revenue procedure must submit the Form 1023–EZ and user fee online at www.pay.gov . Paper submissions will not be accepted and will be treated as incomplete Forms 1023–EZ as described in section 5.02(1).

.05 Requirements for a completed Form 1023–EZ. For purposes of this revenue procedure, a Form 1023–EZ submitted by an eligible organization is completed if it:

(1) includes responses for each required line item of the form, including an accurate date of

organization and an attestation that the organization has completed the Form 1023–EZ eligibility worksheet, as in effect on the date of submission, is eligible to apply for exemption using Form 1023–EZ, and has read the Instructions for Form 1023–EZ and understands the requirements to be exempt under § 501(c)(3) as expressed therein; (2) includes the organization’s correct Employer Identification Number (EIN); (3) is electronically signed, under penalties of perjury, by an individual authorized to sign for the

organization (as specified in the Instructions for Form 1023–EZ) ; and (4) is accompanied by the correct user fee specified in Section 4.03.

July 21, 2014 232 Bulletin No. 2014–30