SECTION 6. WITHDRAWAL OF AN

APPLICATION

Application may be withdrawn prior to issuance of a determination letter

.01 An application may only be withdrawn upon the written request of an authorized individual prior to the issuance of a determination letter. The issuance of a determination letter includes the issuance of a proposed adverse determination letter.

(1) When an application is withdrawn, the Service will retain the application and all supporting documents. The Service may consider the information submitted in connection with the withdrawn request in a subsequent examination of the organization.

(2) Generally, the user fee will not be refunded if an application is withdrawn. See Rev. Proc. 2016–8, section 10, this Bulletin.

Withdrawal of a pending Form 1023 in order to file a Form 1023–EZ

.02 Form 1023–EZ from an organization with a pending Form 1023.

(1) The Service will accept for processing a completed Form 1023–EZ from an eligible organization that has a Form 1023 pending with the Service, provided that the Form 1023 has not yet been assigned for review. The Form 1023–EZ will be treated as a written request for withdrawal of the pending Form 1023, and the Form 1023 will be treated as withdrawn as described in section 6.01. The user fee paid for the Form 1023 will generally not be refunded. See section 6.01. In addition, the filing date of the Form 1023–EZ (not the withdrawn Form 1023) will be treated as the date that the organization provided the notice required under § 508 to the Service. If the filing date of the Form 1023–EZ is within 27 months from the end of the month in which it was organized, the organization may be recognized

Sec. 6.02 January 4, 2016 194 Bulletin No. 2016–1

as exempt from the date it was organized. If it is not, then the organization’s exemption, if recognized, will generally be effective from the date the Form 1023–EZ was filed. See section 11.01 below.

(2) The Service will not accept for processing a completed Form 1023–EZ from an eligible organization that has a Form 1023 pending with the Service if the Form 1023 has already been assigned for review. If this section 6.02(2) applies, an organization will be notified of the nonacceptance of the Form 1023–EZ and any user fee that was paid with the Form 1023–EZ will be refunded, as described in section 4.06.

§ 7428 implications of withdrawal of application under § 501(c)(3)

.03 The withdrawal of an application under § 501(c)(3) is not 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).