SECTION 5. STANDARDS FOR ISSUING A DETERMINATION LETTER ON EXEMPT

STATUS UNDER § 501(c)(3) ...............................................................................................................................233 .01 In general ..............................................................................................................................................................................233 .02 Non-acceptance of Forms 1023–EZ.....................................................................................................................................233 .03 Additional information may be required .............................................................................................................................233 .04 Issuance of determination letter ...........................................................................................................................................234 .05 Proposed adverse determination letters and appeal procedure ...........................................................................................234 .06 Requests for technical advice...............................................................................................................................................234 .07 Withdrawal of a Form 1023–EZ..........................................................................................................................................234

SECTION 6. DECLARATORY JUDGMENT PROVISIONS OF § 7428 ............................................................................234

.01 General description...............................................................................................................................................................234 .02 Exhaustion of administrative remedies ................................................................................................................................234 .03 Service must have reasonable time to act on an appeal .....................................................................................................235 .04 Exhaustion of administrative remedies no earlier than 270 days after seeking determination and

taking all reasonable steps to secure a determination letter ...............................................................................................235 .05 Final determination to which § 7428 applies ......................................................................................................................235 .06 Treatment of withdrawals and non-accepted applications ..................................................................................................235

SECTION 7. DISCLOSURE OF APPLICATIONS AND DETERMINATION LETTERS ...............................................235

.01 Disclosure of favorable determinations ...............................................................................................................................235 .02 Disclosure of adverse determinations ..................................................................................................................................236 .03 Disclosure to state officials ..................................................................................................................................................236

SECTION 8. EFFECT OF DETERMINATION LETTER RECOGNIZING EXEMPTION ............................................236

.01 Effective date of exemption .................................................................................................................................................236 .02 Reliance on determination letter ..........................................................................................................................................236

Bulletin No. 2014–30 229 July 21, 2014

.03 Automatic revocation............................................................................................................................................................237 .04 Filing requirement.................................................................................................................................................................237