SECTION 5. WHAT OFFICE

ISSUES AN EXEMPT STATUS DETERMINATION LETTER ?

EO Determinations issues a determination letter

.01 Under the general procedures outlined in Rev. Proc. 2016–4, this Bulletin, EO Determinations is authorized to issue determination letters on applications for exempt status under §§ 501 and 521.

Transition Rule for applications transferred to the former EO Technical office

.02 In limited circumstances, applications for exempt status were transferred to the former EO Technical office for processing.

(1) All the procedures herein apply to pending applications for exempt status that were transferred to the former EO Technical office, including the opportunity for the applicant to request consideration by Appeals of a proposed adverse determination as set forth in Section 7.

(2) An applicant receiving a proposed adverse determination with regard to an application that had been transferred to the former EO Technical office may also request a conference with EO Rulings and Agreements in addition to requesting appeals office consideration as described in Section 7.

Technical advice may be requested in certain cases

.03 At any time during the course of consideration of an exemption application by EO Determinations, if either EO Determinations or the organization believes

that its case involves an issue on which there is no published precedent, or there has been non-uniformity in the Service’s handling of similar cases, EO Determinations may decide to, or the organization may request that EO Determinations seek technical advice from the Office of Associate Chief Counsel (Tax Exempt and Government Entities). See Rev. Proc. 2016–2, this Bulletin.