SECTION 13. DISCLOSURE OF APPLICATIONS AND DETERMINATION LETTERS INCLUDING THAT

OF FOUNDATION STATUS ..................................................................................................................................................................................262

Determination letter will be disclosed under § 6104 or § 6110 depending on the type of request and the type of determination letter issued.............................................................................................................................................................262 Disclosure of applications, supporting documents, and favorable determination letters under § 6104.....................................262 Disclosure of determination letters under § 6110 ........................................................................................................................263 Taxpayer may protest disclosure under § 6110 of certain information in a determination letter..............................................263 Taxpayer may request delay of public inspection under § 6110.................................................................................................263 Disclosure to State officials when the Service refuses to recognize exemption under § 501(c)(3)...........................................264 Disclosure to State officials of information about § 501(c)(3) applicants ..................................................................................264

SECTION 14. WHAT ARE THE USER FEE REQUIREMENTS FOR DETERMINATION LETTERS? ................................................264

Legislation authorizing user fees...................................................................................................................................................264 Requests to which user fees apply................................................................................................................................................264 Requests and other actions to which user fees do not apply.......................................................................................................264 Exemption from the user fee requirements...................................................................................................................................265 Requests involving multiple fee categories, issues, or entities....................................................................................................265 Method of payment........................................................................................................................................................................265 Transmittal forms...........................................................................................................................................................................266 Effect of nonpayment or payment of incorrect amount...............................................................................................................266 Refunds of user fees ......................................................................................................................................................................266 Request for reconsideration of user fee ........................................................................................................................................267

SECTION 15. MAILING ADDRESS FOR REQUESTING DETERMINATION LETTERS .......................................................................267

SECTION 16. EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS ........................................................................268

SECTION 17. EFFECTIVE DATE .........................................................................................................................................................................268

SECTION 18. PAPERWORK REDUCTION ACT ..............................................................................................................................................268

DRAFTING INFORMATION .................................................................................................................................................................................269

Appendix A .................................................................................................................................................................................................................269

Appendix B .................................................................................................................................................................................................................270