SECTION 7. DISCLOSURE

OF APPLICATIONS AND DETERMINATION LETTERS

Administration Regulations regarding the extension of time for making an election or application for relief from tax; (3) the timely submission of all additional information requested by the Service in accordance with

section 5.03; and (4) the exhaustion of all administrative appeals available within the Service pursuant to section 7 of

Rev. Proc. 2014–9.

.03 Service must have reasonable time to act on an appeal. The steps described in section 6.02 will not be considered completed until the Service has had a reasonable time to act upon an appeal.

.04 Exhaustion of administrative remedies no earlier than 270 days after seeking determination and taking all reasonable steps to secure a determination letter. An eligible organization that has submitted Form 1023–EZ will in no event be deemed to have exhausted its administrative remedies prior to the earlier of:

(1) the completion of the steps in section 6.02 and the sending by the Service by certified or registered

mail of a final determination letter; or (2) the expiration of the 270-day period described in § 7428(b)(2) in a case in which the Service has

not issued a final determination letter, and the eligible organization has taken, in a timely manner, all reasonable steps to secure a determination letter.

.05 Final determination to which § 7428 applies. Section 7428 only applies to final determinations. The final determinations to which § 7428 applies are described in section 10.05 of Rev. Proc. 2014–9. The non-acceptance of a Form 1023–EZ under section 5.02 is not a final determination to which § 7428 applies. In addition, an organization will not be considered to have exhausted its administrative remedies by completing the steps in section 6.02 if the organization was not eligible to submit Form 1023–EZ, as described in section 2.01.

.06 Treatment of withdrawals and non-accepted applications. The Service does not consider the withdrawal of an application pursuant to section 5.07 or the non-acceptance of an application pursuant to section 5.02 as a failure to make a determination within the meaning of § 7428(a)(2), or an exhaustion of administrative remedies within the meaning of § 7428(b)(2). The 270-day period referred to in § 7428(b)(2) will not be considered to have started prior to the date a completed Form 1023–EZ is submitted to the Service. If the Service requests additional information from an organization pursuant to section 5.03, the period of time beginning on the date the Service requests additional information until the date the information is submitted to the Service will not be counted for purposes of the 270-day period referred to in § 7428(b)(2).

Sections 6104 and 6110 provide rules for the disclosure of applications, including any additional information received by the Service from the organization pursuant to section 5.03, and determination letters.

.01 Disclosure of favorable determinations. The favorable determination letters issued by the Service and the associated Forms 1023–EZ (including any additional information received by the Service from the organization) are available for public inspection under § 6104(a)(1). However, there are certain limited disclosure exceptions for a trade secret, patent, process, style of work, or apparatus, if the Service determines that the disclosure of the information would adversely affect the organization.

(1) The Service is required to make favorable determination letters and the associated applications

available upon request. The public can request this information by submitting Form 4506–A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form . Organizations applying for exemption should ensure that their applications do not include unnecessary personal identifying information (such as bank account numbers or social security numbers) that could result in identity theft or other adverse consequences if publicly disclosed. (2) The exempt organization is required to make its exemption application and determination letter

available for public inspection without charge. For more information about the exempt organization’s disclosure obligations, see Publication 557, Tax-Exempt Status for Your Organization .

Bulletin No. 2014–30 235 July 21, 2014