Internal Revenue Manual - 7.28.2 Disclosure of Information About Exempt Organizations to Appropriate State Officials as Described in IRC 6104(c)

Part 7. Rulings and Agreements
Chapter 28. EO Disclosure Procedures
Section 2. Disclosure of Information About Exempt Organizations to Appropriate State Officials as Described in IRC 6104(c)

7.28.2.1 (12-31-2003)
General Statement of Law

Publication to State Officials. IRC 6104(c) requires the Service to notify the appropriate state officials when it issues a final adverse determination on an organization’s qualification for exemption under IRC 501(c)(3), its tax liability under IRC 507, or its liability for tax imposed under Chapter 41 or 42 of the Code. The final determinations covered by this requirement are:
- Denial of an organization’s application for recognition of exemption under IRC 501(c)(3),
- Revocation of recognition of exemption under IRC 501(c)(3), or
- A statutory notice of deficiency of tax imposed by IRC 507(c); Chapter 41 (IRC 4911 or 4912); or Chapter 42 (IRC 4940, 4941, 4942, 4943, 4944, 4945, 4948, 4951, 4952, 4953, 4955, or 4958).
IRC 6104(c)(1)(C) also requires the Service, on request of an appropriate State officer, to provide the administrative material related to the final determination that may be related to a determination under State law for inspection or copying. These procedures are described below.

7.28.2.2 (12-31-2003)
Responsibilities of Exempt Organizations (EO) and Governmental Liaison and Disclosure (GLD) under IRC 6104(c)

Exempt Organizations (EO), Tax Exempt and Government Entities (TE/GE) Division is responsible for administrative actions needed to insure it provides all notices required by IRC 6104(c). Governmental Liaison and Disclosure (GLD) is responsible for interpreting the requirements of IRC 6104(c). Accordingly, EO must coordinate with GLD to resolve situations not clearly covered by these procedures that require interpretation of IRC 6104(c).
The Office of Disclosure under the Director, GLD, is primarily responsible for providing advice and assistance relating to the disclosure of tax returns and return information. IRM 11.3.33.4.
The Exempt Organizations Rulings and Agreements (EO R&A) IRC 6104(c) Notice Coordinator should consult the Disclosure Technical Advisor for TE/GE with regard to disclosure issues that are not clear under IRC 6104(c) or the related regulations, or to coordinate program requirements or events.
The IRC 6104(c) Notice Coordinators in EO Determinations and Examinations should contact their local GLD disclosure officers, as necessary, to request assistance for:
1. Screening the administrative files and making determinations regarding requests for those files, and
2. Training regarding IRC 6104(c) disclosure requirements, restrictions, and related disclosure matters.
To carry out its responsibilities, EO will:
1. Advise State officers of their right to notification and the related information, as authorized by IRC 6104(c) and Treas. Reg. 301.6104(c)-1;
2. Maintain a current notification list that identifies, by state, the official title and contact information of appropriate State officers;
3. Provide notifications required by IRC 6104(c);
4. Process requests for the administrative material relating to a final determination; and
5. Maintain records of notices and other material provided under IRC 6104(c).

7.28.2.2.1 (12-31-2003)
Exempt Organizations (EO) Responsibilities

Within EO, the Offices of the Directors of Examinations and R&A are responsible for issuing the required IRC 6104(c) notices with respect to final determinations issued by their respective component offices.

EO Determinations (under the Director, R&A) is responsible for notifying appropriate State officers when the Service makes a final determination that an organization is denied recognition as an organization described in IRC 501(c)(3), or that an organization’s exempt status has been terminated because it no longer operates and thus no longer meets the requirements of its exemption under IRC 501(c)(3).
EO Examinations is responsible for notifying appropriate State officers when the Service issues a final determination revoking recognition of exemption under IRC 501(c)(3), or issues a statutory notice of deficiency for tax imposed by any of the following Internal Revenue Code sections.

• IRC 507(c)	Termination of private foundation status
• IRC 4911	Tax on excess expenditures to influence legislation
• IRC 4912	Tax on disqualifying lobbying expenditures
• IRC 4940	Excise tax based on private foundation investment income
• IRC 4941	Taxes on self-dealing
• IRC 4942	Taxes on failure to distribute income
• IRC 4943	Taxes on excess business holdings
• IRC 4944	Taxes on investments that jeopardize charitable purpose
• IRC 4945	Taxes on taxable expenditures
• IRC 4951	Taxes on self-dealing with respect to black lung benefit Trusts
• IRC 4952	Taxes on taxable expenditures of black lung benefit Trusts
• IRC 4953	Tax on excess contributions to black lung benefit trusts
• IRC 4955	Taxes on political expenditures of IRC 501(c)(3) organizations
• IRC 4958	Taxes on excess benefit transactions

Each office will designate an IRC 6104(c) coordinator to:
1. Identify the cases in which notice must be provided;
2. Identify the appropriate State officials for each particular case;
3. Prepare and issue the required notice;
4. Maintain records on the notices issued;
5. Coordinate with the R&A specialist responsible for overall direction and monitoring; and
6. Provide information needed for preparing the periodic reports on IRC 6104(c) activities in EO.
R&A is responsible for overall strategic direction and monitoring compliance with the requirements of IRC 6104(c). R&A will designate a specialist to carry out these responsibilities, which include:
1. Providing written notice to the officers in each state advising them of the materials they are entitled to receive under IRC 6104(c), how they can request specific materials, and how other state officers may apply to be designated as an "appropriate State officer" within the meaning of IRC 6104(c)(2);
2. Processing requests from state officials to be included or excluded from the list of state officials to receive notification;
3. Maintaining a master list of state officials to receive notifications, including addresses and any specific modifications (e.g., only about particular kind of organization) the office has requested;
4. Identifying training needs and developing needed training materials in coordination with GLD;
5. Monitoring the IRC 6104(c) activities of the component offices that issue final determinations, providing assistance and support, evaluating the effectiveness of procedures, and recommending improvements; and
6. Providing periodic reports on IRC 6104(c) activities to the Director, EO, and the Disclosure Technical Advisor for TE/GE.
The Director, R&A, in consultation with the Director, EO will determine the specific content and frequency of the periodic reports. At a minimum, the reporting should allow EO to maintain consistent records for each fiscal year and should include:
1. The number of final determinations of each type requiring notice under IRC 6104(c), the number of notices provided, and the number of notices in which notice was provided to officers of more than one state;
2. A reconciliation of the number of final determinations for which notice was provided with Management Information Report statistics on the total number of final adverse determinations issued in the applicable period; and
3. The number of requests from state officers for inclusion or exclusion from the list of recipients, the disposition of each request, and when each change was implemented.

7.28.2.3 (12-31-2003)
Definitions

These definitions are used in both IRM 7.28.2 and IRM 11.3.33.4, and changes should be coordinated between EO and GLD.

7.28.2.3.1 (12-31-2003)
IRC 6104(c) Notification

Treas. Reg. Section 301.6104(c)-1(a)(3) provides that the Service makes the automatic notification required by IRC 6104(c) by sending all state officers entitled to notice a copy of the communication from the Service to the organization that informs the organization of the determination.
Any state officer who receives notification of a final determination under IRC 6104(c) may request to inspect background material concerning the final determination that may be relevant to a determination under state law. Treas. Reg. 301.6104(c)-1(b)(1) provides that the inspection may be made at a Service office determined after receipt of the request in consideration of the needs of the Service and the State officer.
The EO IRC 6104(c) Notice Coordinators will notify the appropriate State officer by sending them a notification letter and a copy of the communication the Internal Revenue Service sent to the organization, which informs the organization of the determination. Treas. Reg. 301.6104(c)-1(a)(3). A list of organizations does not satisfy the notice requirement.
An appropriate State officer may request to tailor the IRC 6104(c) notifications he or she receives. Treas. Reg. 301.6104(c)-1(a)(2) provides that he or she may ask for notification with respect to a particular organization or type of organization described in IRC 501(c)(3) that is or was exempt or has applied for recognition of tax-exempt status as an organization described in IRC 501(c)(3).
EO will notify appropriate State officers in the case of any organization recognized as exempt under IRC 501(c)(3) or that has applied for recognition of exemption as an organization described in that section, of final determinations, without regard to whether the organization has a filing requirement.

7.28.2.3.2 (12-31-2003)
Appropriate State Officer

Identifying the "appropriate State officers" with respect to any organization requires first identifying the designated officers in the state in which the organization’s principal office is located and, if different, the state in which the organization was organized. Officials from other states may also be "appropriate State officers" with respect to a particular organization or class of organizations.
The state in which the organization was organized is the state whose laws govern its organization. For a corporation, this is the state of incorporation. For a trust, it the state in which the trust was created. Similar rules apply to other forms of organization, such as a limited liability company, which like a corporation, is organized under the laws of a particular state.
Special Rule for Private Foundations. Treas. Reg. Section 301.6104(c)-1(a)(1)(ii) provides that for a private foundation, the "appropriate State officers" include those from all states the organization was required to list as an attachment to its last-filed return pursuant to Treas. Reg. Section 1.6033-2(a)(2)(iv). Generally, this list must include all states to which the private foundation reports in any fashion concerning its organization, assets, or activities, or with which the organization has registered that it is a charitable organization or holder of property devoted to a charitable purpose.
IRC 6104(c)(2) provides that the phrase "appropriate State officer" means the State attorney general, the State tax officer, or any State official charged with oversight of organizations of the type described in IRC 501(c)(3). Treas. Reg. Section 301.6104(c)-1(a)(1) provides that the Service will automatically notify the State attorney general and principal tax officer, without need for an application or request for notification.
Other State officers may apply through their State attorney general to be regarded as an appropriate State officer for purposes of IRC 6104(c) notification. State officers of the States listed in the paragraph above that are charged with oversight of IRC 501(c)(3) organizations or applicants and have an administrative need and use for information provided by IRC 6104(c), may ask the Service to certify that they are appropriate State officers.
Officers of States other than those listed in the paragraphs above, who are charged with oversight of IRC 501(c)(3) organizations or applicants and have an administrative need and use for information provided by IRC 6104(c), may also ask that they be notified, either generally or with respect to a particular organization or type of organization, for certification through their own State attorney general.
Only the State attorney general can apply on behalf of his or her own State officers for a determination that they will be regarded as appropriate State officers for purposes of IRC 6104(c) notifications. He or she may apply by furnishing a letter or by completing the Sample Application for Certification as an Appropriate State Officer for IRC 6104(c) Notification , with supporting facts and information, to EO R&A. See Exhibit 7.28.2-3. The letter or sample application should describe the functions and authority of the State officer under State law and contain sufficient facts and evidence so that the Service can make a determination that the officer is an appropriate State officer within the meaning of IRC 6104(c) (i.e., that he or she is charged with oversight of IRC 501(c)(3) organizations or applicants).

7.28.2.3.3 (12-31-2003)
Final Determination

IRC 6104(c) uses the term "determination" in the broad sense of "decision" . It is broader than the definition of "Determination Letter" ( "a written statement issued by the Service that applies previously announced principles and precedents to a specific set of facts" ) in the annual procedural update (section 3.04 of Rev. Proc. 2003-4, 2003-1 I.R.B. 123). Thus, it includes rulings and examination closing letters.
IRC 6104(c) applies only to final determinations by the Service. Treas. Reg. Section 301.6104(c)-1(c) clarifies this by providing that a determination by the Service is not final until all administrative review with respect to the determination has been completed. This definition of "final determination" includes 90-day letters issued by EO Determinations/EO Determinations Quality Assurance and EO Examinations after cases have been returned by Appeals with concurrence, and final adverse rulings issued by EO Technical/EO Technical Guidance & Quality Assurance after consideration of the organization’s protest and after concurrence by Chief Counsel.
The final determinations covered by IRC 6104(c) are:
1. Final denial of recognition of exemption under IRC 501(c)(3) in response to an application filed on Form 1023, issued following issuance of a proposed denial, protest of the proposed denial, and concurrence of Appeals or, in the case of an application processed by EO Technical, concurrence of EO Technical Guidance & Quality Assurance and Chief Counsel;
2. Revocation of exemption under IRC 501(c)(3) following an examination, issuance of proposed revocation, protest by the organization, and concurrence by Appeals;
3. A denial of an application under IRC 501(c)(3) or revocation of exemption under IRC 501(c)(3) in which the organization agrees with the Service determination.
4. A proposed denial of an application under IRC 501(c)(3) or a proposed revocation of exemption under IRC 501(c)(3) that becomes a final determination because of the organization’s failure to timely protest the Service’s determination;
5. In the case of an examination of a church conducted under IRC 7611, the Revenue Agent’s Final Report, which under IRC 7611(g) is treated as the final determination;
6. Notification that an organization’s status as an organization recognized exempt under IRC 501(c)(3) has been terminated because it no longer operates, and thus no longer operates as an organization described in IRC 501(c)(3); or
7. With respect to tax imposed by IRC 507 or Chapter 41 or 42, Treas. Reg. Section 301.6104(c)-1(c) provides that a waiver of restrictions on assessment and collection of deficiency in tax is treated as a final determination that a deficiency of tax exists when the waiver has been finally accepted by the Service, and cites as an example sending the organization a notice of deficiency with respect to the tax.
Not all case disposals meet the definition of a final determination under IRC 6104(c). It is important to identify these kinds of disposals because unless disclosure is authorized under IRC 6104(c), the matters constitute "tax return information" subject to the rules of IRC 6103. These include:
1. Failure to Establish
2. Refusal to Rule
3. Withdrawal before proposed determination letter is issued
EO Determinations and EO Technical designate a case " Failure to Establish" (FTE) when an applicant fails to timely respond to a request for additional information the Service needs to process the application. A case administratively closed FTE is not a determination on the merits, nor is it final, as the Service can reopen a case closed FTE if the applicant supplies the information. The fact that the Service may require an applicant to pay an additional user fee to reopen a FTE case after a period of time does not change this conclusion.
With respect to a refusal to rule, IRC 7428(b)(2) provides that an organization that has timely taken all reasonable steps to secure a determination under IRC 501(c)(3) shall be deemed to have exhausted its administrative remedies for purposes of seeking a declaratory judgment of its qualification if the Service fails to make a determination within 270 days of the date the organization filed its application for recognition of exemption. In this situation the Service has not issued a communication that is a final determination. Thus, no notification can be made.
If an applicant voluntarily withdraws an application for recognition of exemption under IRC 501(c)(3), the Service has not made a final determination. Thus, a letter confirming the withdrawal is not a final determination subject to IRC 6104(c). However, withdrawal after the Service has issued a proposed denial should be treated as a failure to timely protest after the prescribed time for submitting a protest has expired. The following examples illustrate situations in which a withdrawal may be in order. Care should be taken, however, to insure that the applicant knows the consequences of withdrawal and is taking the action voluntarily.
1. Application Under the Wrong Paragraph. This is not a final determination because the organization agrees to apply for exemption under a different subsection of the Code and withdraws its application before the Service issues a determination letter.
2. Application With the Wrong Form. This is not a final determination because the Service advises an organization that a different application form is required and the organization replies within the required time period.
3. Withdrawal Before Contact. This is not a final determination because the organization withdraws its application before the Service makes any contact with the organization.
4. Withdrawal After Contact, but before a proposed determination or ruling is issued. This is not a final determination because the Service has not issued a proposed denial, even if the organization is aware that the Service is considering denying the application.
Note:

The Service does not consider a withdrawal of an application after the Service issues a determination to be a failure to make a determination. Rev. Proc. 90-27, Section 7, 1990-18 I.R.B. 17.
Not all final adverse determinations issued to IRC 501(c)(3) organizations require notification under IRC 6104(c). For example, a final determination that an IRC 501(c)(3) organization is classified as a private foundation as defined in IRC 509(a), but which does not result in a notice of deficiency of tax under Chapter 42. does not require notification of state officers.

7.28.2.4 (12-31-2003)
Notification

The Service makes IRC 6104(c) notifications to appropriate State officials, using the following procedures.
EO R&A will maintain a notification list of appropriate State officers. The list will display, by State, the official title, address, current contact information, and any notification modifications for each State office that will receive IRC 6104(c) notifications.
R&A will annually contact each State attorney general in writing to provide information about the IRC 6104(c) notification process and request current contact information. The contact will consist of an explanatory cover letter with a list of the offices that received notifications in the prior year and a package of the following documents to each State attorney general each year. The State attorney general will be asked to provide his or her current contact information, identify his or her principal tax officer, and complete and submit applications for his or her other State officers who can show they are charged with oversight of IRC 501(c)(3) organizations and wish to participate in the program.
The package will include the following documents:
- Sample Access to Federal Charity Information — A Guide for State Charity Officials. This sample guide describes the IRC 6104(c) notice requirements and informs State officials how to receive automatic notification and request related administrative materials. It also provides contact information for all EO IRC 6104(c) Notice Coordinators who oversee or make IRC 6104(c) notifications. See Exhibit 7.28.2-1.
- Sample Request for Annual Appropriate State Officer Certification See Exhibit 7.28.2-2.
- Sample Application for Certification as an Appropriate State Officer for IRC 6104(c) Notification. See Exhibit 7.28.2-3. This form may be used by the State attorney general to provide the showing required by Treas. Reg. Section 301.6104(c)-1(a)(2) that another State officer is an "appropriate State officer " within the meaning of IRC 6104(c)(2). Whether the application is made on the form or letter, it must describe the functions and authority of the State officer under State law and provide sufficient facts and evidence for EO R&A to determine that the officer is an appropriate State officer for purposes of IRC 6104(c) notification and have an administrative need for this information and will use it to fulfill their administrative duties under State law.
  
  Note:
  
  Examples of other State officers that a State attorney general requests to be certified are: a State officer charged with oversight of IRC 501(c)(3) organizations, but who is not a State attorney general or the State tax officer of states where the organizations or trusts are located, incorporated, or created or of states that private foundations listed in attachments to their last-filed returns; or State officers charged with oversight of the activities in the State of IRC 501(c)(3) organizations organized outside the State. Treas. Reg. 301.6104(c)-1(a)(2).
EO R&A will review all certification requests from State attorneys general to determine whether the officers named in the request are appropriate State officers for purposes of IRC 6104(c).
1. If R&A determines that an applicant is an appropriate State officer, it will send the Sample Certificate of IRC 6104(c) Appropriate Officer Status ( See Exhibit 7.28.2-4), along with the Sample Access to Federal Charity Information — A Guide for State Charity Officials ( See Exhibit 7.28.2-1.), and the Sample Request for Annual Appropriate State Officer Certification ( See Exhibit 7.28.2-2.), to the State officer being certified. R&A will send a copy of the certificate to the State attorney general, and will update the notification list to include the officer.
2. If R&A determines that an applicant is not an appropriate State officer, it will send the Sample Refusal to Certify Appropriate State Officer Status Letter ( See Exhibit 7.28.2-5 ) to the officer with a copy to the State attorney general. This letter will give the State officer an opportunity to provide additional information to support the application. If the additional information does not support the conclusion that he or she is an appropriate State officer, R&A will notify the State attorney general of the final determination.
EO R&A will update the notification list when appropriate State officers change their status in the notification program. It also will notify the State attorney general when his or her appropriate State officers request a change of status.
1. Any appropriate State officer may ask the Service to terminate automatic notification by letter or by checking box number one on the Sample Request for Annual Appropriate State Officer Certification ( See Exhibit 7.28.2-2.) and returning it to EO R&A.
2. The State attorney general or the State tax officer may request resumption of notification by letter or by checking box number two on the Sample Request for Annual Appropriate State Officer Certification ( See Exhibit 7.28.2-2) and returning it to EO R&A.
3. Other State officers may request resumption of notification through their State attorney general, who may send a letter or completed Sample Application for Certification as an Appropriate State Officer for IRC 6104(c) Notification ( See Exhibit 7.28.2-3 ) to EO R&A.
EO R&A will update the notification list to reflect modifications requested by a State officer with respect to the kinds of final determinations of types of organizations for which he or she will receive notice. R&A will acknowledge the modification in a letter to the State officer and the State attorney general. Any appropriate State officer may tailor a request for notification to a particular organization or type of organization. R&A will ask State attorneys general to renew any requested modifications when it requests the Annual Appropriate State Officer Certification.

7.28.2.4.1 (12-31-2003)
Processing Cases Subject to IRC 6104(c) – General

EO Determination and Examination agents, and Tax Law Specialists in EO Technical are responsible for identifying that a case will be subject to IRC 6104(c) when they prepare a proposed adverse determination or ruling, proposed revocation, or proposed deficiency, and insuring that the proposed adverse letter advises the applicant that the Service will notify State officers under IRC 6104(c) if the adverse letter becomes final. If the applicant does not protest the proposed adverse letter, it becomes final when the 30-day protest period, plus any extensions, expires.
When forwarding cases for review:
1. EO Determination and Examination agents will attach Form 3198, Special Handling Notice, to the case file.
2. Tax Law Specialists in EO Technical should prepare a routing slip and attach it to the case file.
Reviewers in EO Determinations Quality Assurance, for proposed adverse cases processed in EO Determinations, EO Technical Guidance and Quality Assurance, for proposed adverse cases prepared in EO Technical, and EO Examination Mandatory Review, for examinations, are responsible for insuring that proposed adverse cases are properly identified as subject to IRC 6104(c) when they review proposed adverse cases before mailing.
In EO Determination cases, the reviewer will verify that the case is subject to IRC 6104(c) notification as part of the final review before closing. The reviewer will notify the IRC 6104(c) Notice Coordinator before forwarding the case for closing to allow the coordinator to identify the appropriate State officers and prepare the notices, which will be mailed as soon as practical after the case is closed.
If an organization under examination does not protest a proposed revocation or tax deficiency within 30 days, plus any extensions, Review Staff will notify the IRC 6104(c) Notice Coordinator before issuing the 90-day letter to allow the coordinator to identify the appropriate State officers and prepare the notices, which will be mailed as soon as practical after the 90-day letter is mailed.
If the applicant protests the proposed adverse determination, no final determination can be issued unless and until Appeals upholds the adverse decision after considering the protest.
1. When Appeals upholds an adverse determination and returns the case to EO Determinations Qualify Assurance, the reviewer will verify that the case is subject to IRC 6104(c) notification as part of the final review before closing.
2. The reviewer will notify the IRC 6104(c) Notice Coordinator before forwarding the case for closing to allow the coordinator to identify the appropriate State officers and prepare the notices, which will be mailed as soon as practical after the case is closed.
3. The IRC 6104(c) Notice Coordinator will insure that the required notices are mailed and that copies of each notice are made for the administrative file and the Coordinator’s records.
The IRC 6104(c) Notice Coordinator in each component office is responsible for maintaining records of all IRC 6104(c) notices and reconciling those records against closing records to verify that notices were provided in all cases in which they were required.

7.28.2.4.2 (12-31-2003)
EO Determinations — Notification of Final Determinations Relating to IRC 501(c)(3) Organizations

The IRC 6104(c) Notice Coordinator will serve as the primary contact for EO Determinations on IRC 6104(c) issues and will coordinate with the overall coordinator in EO R&A as well as his or her counterparts in EO Technical and EO Examinations.
The EO Determinations IRC 6104(c) Notice Coordinator is responsible for:
1. providing all required IRC 6104(c) notices on EO Determination cases,
2. monitoring case closings to insure all IRC 6104(c) determination cases are identified,
3. processing requests by State officers to inspect or copy background materials, and
4. timely providing the EO R&A coordinator the information on determination cases needed prepare periodic reports.
Each month, the EO Determinations Coordinator will:
1. Produce an EDS (Exempt Organizations Determination System) (or TEDS) report of cases closed "denied" or "terminated " during the previous month. The list will show, by state, the organizations' names, addresses, and the type of final determination.
2. Confirm that each organization on the list received a final determination and qualifies for notification.
The Coordinator cannot confirm that the organization is an IRC 501(c)(3) organization or applicant that received a final determination until he or she makes certain that the organization's record displays the following fields:
1. Subsection Code 03
2. Closed Status Code: The following closing codes should be displayed as current on the organization's record for notification purposes: 01 (Termination) 02 (Final Adverse Determination)
3. Final Determination Letter Generation Indicator: The EDS record should show that the Service sent a final determination letter (90-day letter or equivalent) to the organization. If EDS does not show a closing letter, the case file must include a composed letter.
  
  Note:
  
  If the Service did not send a final determination letter to the organization, then the IRC 6104(c) Notice Coordinator should not notify the appropriate State officers that the Service made a final. determination with regard to that organization.
4. Obtain, for each organization on the EDS (or TEDS) list, that has a record that contains the codes listed above, information from the application for exemption reported on the IRS Business Master File (BMF) or other available resources to establish which appropriate State officers to notify.
The IRC 6104(c) Notice Coordinator will notify the appropriate State officers of:
1. the State in which the principal office of the organization is located (as shown on the last-filed return, or on the application for exemption if no return was filed);
2. the State in which the organization was incorporated, or, if a trust, in which it was created; and
3. in the case of a private foundation, each State which the organization was required to list as an attachment to its last-filed Form 990-PF. If the private foundation did not file Form 990-PF, then the IRC 6104(c) Notice Coordinator should notify the States where it was incorporated and located its principal office.
4. The Coordinator will also notify the appropriate State officers of other States who have been determined to be charged with oversight of IRC 501(c)(3) organizations and who have an administrative need for and will use the IRC 6104(c) information to fulfill their duties under State law.
The IRC 6104(c) Notice Coordinator will compare the list of appropriate State officers that the records indicate should be notified to the notification list maintained by EO R&A to make sure that he or she notifies only appropriate State officers and that he or she notifies all appropriate State officers that are entitled to receive each notification.
The IRC 6104(c) Notice Coordinator will send the Sample Notice of Final Determination Regarding an IRC 501(c)(3) Applicant or Exempt Organization (See Exhibit 7.28.2-6) to each appropriate State officer along with a copy of the final determination letter and all attachments that the Internal Revenue Service sent to the organization informing the organization of the final determination, and the Sample Request for Inspection or Copy of Material Related to an IRC 6104(c) Notification ( See Exhibit 7.28.2-7).
The IRC 6104(c) Notice Coordinator will maintain records of the monthly notifications for the period required by IRM 1.15.24, Records Control Schedule for Tax Exempt and Government Entities, Item 41(a), generally the later of two years or when no longer needed in current operations.

7.28.2.4.3 (12-31-2003)
EO Examinations — Notification of Final Determinations, Revocations, and Tax Deficiencies Relating to IRC 501(c)(3) Organizations

EO Examinations will designate an IRC 6104(c) Notice Coordinator responsible for providing:
1. all required IRC 6104(c) notices on EO Examination cases,
2. monitoring case closings to insure all revocations and deficiency cases subject to IRC 6104(c) cases are identified,
3. and timely providing the EO R&A coordinator the information on examination cases needed to prepare periodic reports (revocation, termination, and assessment of a tax deficiency).
Each month the EO Examination IRC 6104(c) Notice Coordinator will produce a RICS (Return Inventory Classification System), or AIMS (Audit Information Management System), list of organizations where there is an indication that the Service revoked or terminated an IRC 501(c)(3) organization's exempt status or assessed a tax deficiency against an IRC 501(c)(3) organization during the previous month. The list will show, by State, the organizations' names and addresses and the type of determination or the fact of a notice of deficiency.

The EO Examination IRC 6104(c) Notice Coordinator will check the organizations' records to confirm that each organization on the list received a final determination as defined by IRC 6104(c) and qualifies for notification. The IRC 6104(c) Notice Coordinator cannot conclude that he or she has made a confirmation that the organization is an IRC 501(c)(3) organization or applicant that received a final determination until he or she makes certain that the organization's record displays the following fields:

a.	Subsection Code 03	The Service makes IRC 6104(c) notifications only when it makes a final determination that changes the exempt status of or assesses a tax deficiency against IRC 501(c)(3) organizations. Therefore, the RICS (or AIMS) record should display a current or prior 03 subsection code.
b.	Disposal Code.	This code is used to describe the disposition of an examination case.
		03 — — — — — —	Agreed Tax Change
		09	Agreed Revocation
		10	Unagreed, without Protest
		14	Termination - Agreed
		15	Church Examination - Unagreed
c.	Current Status Code (for terminations and revocations).	This code is used to reflect the current exempt status of an organization on the Business Master File.
		20	Termination - Inactive
		22	Revocation - Inactive
d.	Business Master File transaction code indicating the issuance of a notice of deficiency (for deficiency assessments). Note: If the Service did not sent a final determination letter or statutory notice of deficiency (or secure agreement or waiver), then the Service will not notify any State officers that the Service made a final determination with regard to that organization.

The IRC 6104(c) Notice Coordinator will obtain, for each organization on the RICS (or AIMS) list that has a record that contains the codes listed above, information from the application for exemption reported on the IRS Business Master File or other available resources to establish which appropriate State officers to notify. The IRC 6104(c) Notice Coordinator will notify the appropriate State officers of:
1. the State in which the principal office of the organization is located (as shown on the last-filed return, or on the application for exemption if no return was filed); and
2. the State in which the organization was incorporated, or, if a trust, in which it was created; and
3. in the case of a private foundation, each State which the organization was required to list as an attachment to its last-filed Form 990-PF. The designated person will also notify the appropriate State officers of other States who he or she has determined are appropriate State officers charged with oversight of IRC 501(c)(3) organizations and who have an administrative need for and will use the IRC 6104(c) information to fulfill their duties under State law.
The Notice Coordinator will compare the list of appropriate State officers that the records indicate should be notified to the notification list maintained in EO R&A to make sure that he or she notifies only appropriate State officers and that he or she notifies all appropriate State officers that are entitled to receive each notification.
The IRC 6104(c) Notice Coordinator will send the Sample Notice of Final Determination Regarding an IRC 501(c)(3) Applicant or Organization (See Exhibit 7.28.2-6) to each appropriate State officer along with a copy of the final determination letter, notice of deficiency or statutory notice of deficiency and all attachments that the Internal Revenue Service sent to the organization informing the organization of the final determination, and the Sample Request for Inspection or Copy of Material Related to an IRC 6104(c) Notification ( See Exhibit 7.28.2-7).
The IRC 6104(c) Notice Coordinator will maintain records of the monthly notifications for the period required by IRM 1.15.24, Records Control Schedule for Tax Exempt and Government Entities, Item 41(a), which is generally the later of two years or when the records are no longer needed in current operations.

7.28.2.5 (12-31-2003)
Requests for the Related Administrative Material

An appropriate State officer that receives notice of a final determination under IRC 6104(c) may request to inspect administrative material related to the final determination if the materials are relevant to a determination under State law relating to organizations of the type described in IRC 501(c)(3). The Service will make these documents available for inspection or copying available for inspection or copying, to the extent permitted under the Code, to the appropriate State officer for use in fulfilling his or her functions State law.
Treas. Reg. Section 301.6104(c)-1(b)(4) specifically requires that before any State officer will be permitted to inspect administrative material related to a final determination, he or she must submit a statement to the Service that he intends to use the material solely to fulfill functions under State law relating to organizations of the type described in IRC 501(c)(3). The requesting State officer should also acknowledge the penalties that may be imposed for misuse of the information. This may be done on the Sample Request for Inspection or Copy of Material Related to an IRC 6104(c) Notification. See Exhibit 7.28.2-7.
When an IRC 6104(c) Notice Coordinator receives a request from an appropriate State officer, he or she will:
1. Review the request to make sure it is properly completed and that the State officer has signed a proper declaration concerning the use of the materials and acknowledging the penalties for misuse;
2. Notify the EO R&A IRC 6104(c) Notice Coordinator to determine how the request will be handled and the extent of review needed;
3. Obtain the subject file;
4. Conduct an initial screening of the file to sort releasable information and identify documents that require further consideration before determining if they can be provided;
5. Coordinate with the local GLD officer for assistance in determining the materials that can be released;
6. Initiate the response, using the Sample Acknowledgement and Response to Request for Inspection or Copy of Material Related to an IRC 6104(c) Notification ( See Exhibit 7.28.2-8 ), to advise the appropriate State officer that either: (i) the case file is available for inspection and/or copying and he or she should call to make arrangements, or (ii) the requested material is enclosed, or (iii) the requested material is unavailable; and
7. Coordinate arrangements for inspection by the appropriate State officer, if requested and available.
Before the IRC 6104(c) Notice Coordinator discloses the related administrative material to the appropriate State officer, he or she must ensure that:
1. The organization did in fact receive a final determination, as defined in Treas. Reg. 301.6104(c)-1(c), from the Service;
2. The requesting State officer is an appropriate State officer;
3. The information the appropriate State officer requested relates to the Service's final determination and is relevant to a determination under State law regarding the organization;
4. The appropriate State officer signed the declaration contained in the Sample Request for Inspection or Copy of Material Related to an IRC 6104(c) Notification (Exhibit 7.28.2-7), or made and signed a declaration in a letter, that states he or she intends to use such material solely in fulfilling his or her functions under State law relating to organizations of the type described in IRC 501(c)(3) and that he or she acknowledges the penalties for misuse of information made available under IRC 6104(c) and the related regulations, Treas. Reg. 301.6104(c)-1(b)(4), 18 USC 1001; and
5. The file has been properly purged of any non-disclosable information in accordance with Treas. Reg. 301.6104(c)-1(b)(3)(ii), as discussed below.
IRC 6104(c) Notice Coordinators will retain records of all requests for related administrative materials for the period required by IRM 1.15.24, Records Control Schedule for Tax Exempt and Government Entities, Item 41(a), generally the later of two years or until no longer needed in current operations.

7.28.2.6 (12-31-2003)
Screening the Related Administrative Material

To the extent authorized by IRC 6104(c), the Service should disclose as much information relevant to both the Service's final determination and the State law determination as possible. However, Treas. Reg. 301.6104(c)-1(b)(3)(ii) provides that the following categories of information will not be disclosed:
1. Interpretations by the Service or other federal agencies of federal laws that would not otherwise be disclosed under IRC 6103(d) to an official of a state tax agency, body, or commission, or its legal representative (such as a State attorney general);
2. Reports or any other material that would disclose the identity, or threaten the safety or anonymity, of an informant;
3. The organization's or other third party's return or return information, which the Service did not utilize to arrive at the final determination and which would not otherwise be available to the State officer under IRC 6103(d);
4. Information, which pertains to the national defense, or other information, which, if disclosed, would prejudice the proper administration of tax law;
5. Information prohibited to be disclosed by law or tax treaty provisions; and
6. Information which would impair a civil or criminal tax investigation or related litigation.
The IRC 6104(c) Notice Coordinators in component offices will advise the overall EO R&A Notice Coordinator of any request for administrative material to determine how the request will be filled. The Coordinator will also request technical assistance in preparing materials for inspection from the local GLD disclosure officer. IRM 11.3.33.4.2.
When the administrative material to be made available under IRC 6104(c)(1)(C) is ready for inspection or copying, the releasing office will send the Sample Acknowledgement and Response to Request for Inspection or Copy of Material Related to an IRC 6104(c) Notification ( See Exhibit 7.28.2-8) to the appropriate State officer that made the request. If the incoming request asked for copies rather than inspection, the releasing office may send copies of the administrative materials without first requiring inspection of the materials.

7.28.2.7 (12-31-2003)
Use of Information in a Judicial or Administrative Proceeding

Before an appropriate State officer may disclose information obtained under IRC 6104(c) in a judicial or administrative regulatory proceeding, he or she must first notify the Service to allow it to determine if disclosure should be denied under Treas. Reg. 301.6104(c)-1(b)(3)(ii)(d) because it would prejudice the proper administration of the internal revenue laws. If the appropriate State officer's agency, body or Commission, or his or her legal representative intends to use information obtained under IRC 6104(c) in a judicial or administrative proceeding in furtherance of statutory duties, he or she must notify the Service at least 30 days before the intended disclosure.
An IRC 6104(c) Notice Coordinator who receives a notification of intent to disclose from a State officer must contact the EO R&A Coordinator and GLD as soon as possible to allow timely review of the materials at appropriate levels to assure that the Service can determine whether the disclosure would be appropriate.

7.28.2.8 (12-31-2003)
Confidentiality and Recordkeeping

EO IRC 6104(c) Notice Coordinators will protect the information that they disclose to appropriate State officers under IRC 6104(c), which is otherwise unavailable to the general public, against unauthorized disclosure.
EO IRC 6104(c) Notice Coordinators may not disclose IRC 6104(c) information too early. The regulations do not permit the Service to make IRC 6104(c) notifications or make the related materials contained in an administrative file available to appropriate State officers before it has made a final determination against an organization. If a IRC 6104(c) Notice Coordinator does make such a disclosure, it would be an unauthorized disclosure. If an IRC 6104(c) Notice Coordinator receives such a request from an appropriate State officer, he or she may offer relevant information which would be disclosable to the general public under IRC 6104, or offer direction and assistance so he or she can locate other relevant and available information such as the IRS Business Master File on the IRS website.
Although the accounting and recordkeeping requirements of IRC 6103(p) do not apply to IRC 6104(c) disclosures, EO IRC 6104(c) Notice Coordinators should retain copies of the following records (or letters used to substitute) for the period required by IRM 1.14.24, Records Control Schedule for Tax Exempt and Government Entities, Item 41(a), generally the later of two years or when no longer needed in current operations:
- Sample Notice of Final Determination Regarding an IRC 501(c)(3) Applicant or Exempt Organization (Exhibit 7.28.2-6) sent to appropriate State officers;
- Sample Request for Inspection or Copy of Material Related to an IRC 6104(c) Notification (Exhibit 7.28.2-7) received from appropriate State officers;
- Sample Acknowledgement and Response to Request for Inspection or Copy of Material Related to an IRC 6104(c) Notification (Exhibit 7.28.2-8) sent to the appropriate State officers; and
- Requests for permission to use IRC 6104(c) information in an administrative or judicial proceeding received from an appropriate State officer or his or her representative.
EO IRC 6104(c) Notice Coordinators should retain copies of the following records (or letters used to substitute) for the period required by IRM 1.14.24, Records Control Schedule for Tax Exempt and Government Entities, Item 41(a), generally the later of two years or when no longer needed in current operations:
- Sample Request for Annual Appropriate State Officer Certification received from State attorneys general (See Exhibit 7.28.2-2);
- Sample Application for Certification as an Appropriate State Officer for IRC 6104(c) Notification received from other appropriate State officers (See Exhibit 7.28.2-3); and
- The notification list for each year.
The Service restricts the disclosure of information to State officers under IRC 6104(c) to their justified need for and use of such information to fulfill their functions under State law. Appropriate State officers must properly dispose of IRC 6104(c) information when it is determined it will no longer be of use in fulfilling their functions under State law.

7.28.2.9 (12-31-2003)
Reporting

At the end of each fiscal year, IRC 6104(c) Notice Coordinators in component offices will provide an IRC 6104(c) disclosure report to the EO R&A Overall Coordinator. The report shall contain, for each State and type of appropriate State officer:
1. The number of notifications made, and
2. The number of requests for inspection/copying of the related administrative file received.
At the end of each fiscal year, the EO R&A Overall Coordinator will provide a summary report on the disclosure program to the Disclosure Technical Advisor for TE/GE, and to the Director, EO R&A.
The Director, EO R&A will determine the frequency and content of other reports needed to insure the Service complies with all IRC 6104(c) notification requirements.

7.28.2.10 (12-31-2003)
Training

The Office of Disclosure will assist in providing disclosure training to designated persons in EO R&A, Determinations, and Examinations. The training will reduce the risk of inadvertent disclosures during the notification process and will consist of IRC 6104(c) disclosure training and guidance on screening the related administrative material.
EO R&A will provide general instructions to EO Determinations and Examinations regarding IRC 6104(c) notifications and the procedures related to the notifications.

Exhibit 7.28.2-1 (12-31-2003)
Sample Access To Federal Charity Information – A Guide For State Charity Officials

Access To Federal Charity Information – A Guide For State Charity Officials

To the extent permitted by law, the Internal Revenue Service Exempt Organizations (EO) discloses information about tax-exempt organizations to State charity regulators. This guide contains descriptions and instructions to help you get access to available charity information, documents, data and notices.__

We hope you find this guide and the IRC § 6104(c) Notification Program described within useful to you as you fulfill your duties. If you have any suggestions or questions, please call Susan L. Paul, Exempt Organizations Liaison to State Charity Officials, at 202-283-8959 or email at Susan.L.Paul@irs.gov.

Index

I. Find Out Whether An Organization is Tax-Exempt
II. Inspect or Get a Copy of an Exempt or Political Organization Application, Return, Notice or Report
III. Get a CD Containing Annual Returns filed by Exempt Organizations
IV. Get a Copy or CD of the Group Exemption Roster
V. Get Data About Exempt Organizations
VI. The IRC § 6104(c) Notification Program

I.	Find Out Whether An Organization is Tax-Exempt
Internal Revenue Service’s Publication 78, Cumulative List of Organizations lists organizations that are exempt from federal taxation. The paper version of Publication 78 is available for sale from the Government Printing Office and for review at many public libraries. You can view the online version at www.irs.gov.
Call or write the TEGE (Tax Exempt and Government Entities) Customer Account Services (CAS) to get answers to technical and procedural questions about charities and other non-profit organizations. For example, CAS can:
	a.	state whether an organization is currently recognized as a tax-exempt organization, and
	b.	describe the subsection and paragraph under which an organization qualifies for exemption from taxation.
Call CAS at 1-877-829-5500 (for TTY/TDD help, call 1-800-829-4059). The call center is open from 8:00 A.M. to 6:30 P.M., Eastern Standard Time. Write to CAS at:
		Internal Revenue Service TE/GE Division, Customer Service P.O. Box 2508 Cincinnati, OH 45201
If you chose to write, please allow up to 30 days for a response.

II.		Inspect or Get a Copy of an Exempt or Political Organization Application, Return, Notice or Report

The following tax-exempt organization forms are available for public inspection:
	•	Form 1023, Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code
	•	Form 1024, Application for Recognition of Exemption under Section 501(a)
	•	Form 990, Return of Organization Exempt from Income Tax under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)
	•	Form 990-EZ, Short Form Return of Organization Exempt from Income Tax under section 501(c)(3), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)
	•	Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation
	•	Form 8871, Political Organization Notice of Section 527 Status
	•	Form 8872, Political Organization Report of Contributions and Expenditures
You can inspect or get copies of publicly available forms filed by exempt organizations from either the exempt organization or the IRS. To obtain or inspect a copy of any of the above forms from the IRS, file Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form. You can get a certified copy if you make a specific request on Form 4506-A. Form 4506-A and instructions are on the IRS website at www.irs.gov under "Forms and Publications " . Use the Forms and Publications Search box in the upper left-hand corner.
Tax-exempt political organization forms (8871, 8872, and 990) are available for inspection and printing from the IRS website at www.irs.gov/polorgs.
Exempt organization (including political organizations) must make their returns, reports, notices, and applications available for public inspection. You can visit the organization to inspect the material instead of requesting it from the IRS or the organization may be able to mail copies to you.
If you need an expedited copy of an exempt organization’s exemption application or annual return, contact Susan Paul, Exempt Organizations Liaison to State Charity Officials, at 202-283-8959 or make a request by email at Susan.L.Paul@irs.gov.

III.	Get A CD Containing Annual Returns Filed by Exempt Organizations
The Service provides copies of annual returns filed by exempt organizations on a compact disk (CD-ROM). You can order a complete set (all Forms 990 and 990-EZ or all Forms 990PF filed for a year) or a partial set by State or month. The Service will not charge a State agency for the CDs.
You can find complete information and ordering instructions online at http://www.irs.gov/charities/article/0,,id=112612,00.html you can order them using Form 4506-A. If you have any questions, call toll-free at 1-877-829-5500 or write to the IRS at: Customer Account Services – Internal Revenue Service TEGE Division, Customer Service P.O. Box 2508 Cincinnati, OH 45201.
If you need an expedited copy of an exempt organization’s annual return, contact Susan Paul, Exempt Organizations Liaison to State Charity Officials, at 202-283-8959 or make a request by email at Susan.L.Paul@irs.gov.

IV.	Get a Copy or CD of the Group Exemption Roster
Under IRC § 501(c)(3), a central (or parent) organization may apply for and obtain recognition of group exemption on behalf of its subordinate organizations. The IRS maintains a listing of such central organizations in an internal document called the Group Exemption Roster. The roster is useful for requesting information from the central organization about it or its subordinates. It is available in its current format by email or on a CD.
The roster only lists central organizations. It contains the following information:
	•	name
	•	group exemption number
	•	employer identification number
	•	IRC subsection code Note: The central organization’s subsection code is not necessarily the same as that of the subordinates.
	•	type of foundation code
	•	classification code
	•	ruling date
	•	status code
	•	file folder number
	•	primary activity codes
	•	deductibility code and year
	•	city and State
	•	number of local affiliates under a particular Group Exemption.
If you wish to obtain a copy of the roster, contact Susan Paul, Exempt Organizations Liaison to State Charity Officials, at 202-283-8959 or email at Susan.L.Paul@irs.gov.

V.	Get Data About Exempt Organizations
You can get publicly available data and statistics about exempt organizations. The information is located in the Service’s database, the Business Master File (BMF). Go to the EO section of the IRS website, at www.irs.gov, and click on "EO Statistics" on the "More Topics" page to see the many different downloads available. The website also contains instructions for downloading and using the data.

V.

Get Data About Exempt Organizations

You can get publicly available data and statistics about exempt organizations. The information is located in the Service’s database, the Business Master File (BMF). Go to the EO section of the IRS website, at www.irs.gov, and click on "EO Statistics" on the "More Topics" page to see the many different downloads available. The website also contains instructions for downloading and using the data.

VI.	The IRC § 6104(c) Notification Program
The IRC § 6104(c) Notification Program supports State regulatory efforts by making timely notice to appropriate State officers when the Service makes a final determination regarding an organization that is exempt under Internal Revenue Code (IRC) § 501(c)(3) or has applied for recognition of exemption under the same section. (Note: Internal Revenue Code § 6104(c) and the accompanying regulations are at the end of this section.) The most common types of IRC § 501(c)(3) organizations are charitable, educational and religious.
This section of the guide explains:
	•	who can participate in the IRC § 6104(c) Notification Program;
	•	what information is available through the program;
	•	how to start the program;
	•	how the information is processed;
	•	protecting IRC § 6104(c) information; and
	•	who in EO to contact for information about the IRC § 6104(c) Notification Program.
Who Can Participate. The IRC § 6104(c) Notification Program provides appropriate State officers with confidential information about IRC § 501(c)(3) organizations. An appropriate State officer, for purposes of IRC § 6104(c) notification, is the State attorney general, State tax officer or a State officer charged with overseeing IRC § 501(c)(3) organizations. The State attorney general and State tax officer are automatically considered appropriate State officers and the Service can provide them with the information described below without either submitting an application (however they must notify the Service that they want notification). In the case of other State officers who wish to receive the information, the State attorney general must submit the application on behalf of their State officers before the Service can begin notification. An appropriate State officer cannot delegate the right to receive notification.
What Information is Available. The Service will notify appropriate State officers when it makes the following final determinations relating to IRC § 501(c)(3) organizations or applicants:
	•	denial of exemption IRC § 501(c)(3),
	•	termination or revocation of exempt status, or
	•	assessment of a deficiency of tax.
A final determination is not considered final until the Service sends the communication to the organization that tells it about the final determination. We may not notify appropriate State officers of the final determination before we complete all administrative review with regard to the determination and send the communication to the organization.
If the appropriate State officer requests, the Service may provide copies of the administrative material related to the notification.
How to Start the Program. Each year, IRS Exempt Organizations sends each of the State attorneys general an informational letter with sample requests and application attached that they can use to start the program.
	•	Sample Request for Annual Appropriate State Officer Certification. The State attorney general may write a letter or send the sample certification request to the Service to provide current contact information and to identify the State’s principal tax officer. The sample request also transmits the Sample Application for Certification as an Appropriate State Officer for IRC § 6104(c) Notification for other State officers who want to be certified as an appropriate State officer to receive IRC § 6104(c) notifications. Appropriate State officers may also use this form to resume or terminate their participation in the notification program. Whenever a State officer changes their status in the program, the Service will notify their State attorney general.
	•	Sample Application for Certification as an Appropriate State Officer for IRC § 6104(c) Notification. The State attorney general personally (the law does not permit the delegation of this authority) may write a letter or complete this sample application for his or her other State officers. He or she will send this information to the Service to seek certification that the State officer is an appropriate State officer and may participate in the IRC § 6104(c) Notification Program. The Service will evaluate the application and supporting materials and make a determination as to whether they may be regarded as appropriate State officers (i.e. charged with oversight of IRC § 501(c)(3) organizations) for purposes of IRC § 6104(c) notification. The regulations describe other State officers as State officers who are not the State attorney general or State tax officer, but are located in a State where the organization or trust was incorporated or created or has its principal office or, in the case of a private foundation, a State listed on its last-filed return, and State officers who are not located in a State where the organization or trust was incorporated or created or has its principal office or, in the case of a private foundation, a State listed on its last-filed return.
When appropriate State officers receive an IRC § 6104(c) notification, the Service will send them the following sample request:
	•	Sample Request for Inspection or Copy of Material Related To An IRC § 6104(c) Notification. The appropriate State officer who receives an IRC § 6104(c) notification may write a letter or complete and send this sample request to ask to inspect or receive copies of the administrative material relating to the IRC § 6104 (c) notification they received from the Service. A State officer may request copies without first inspecting the material.
The Process - How It Works. When the Service receives the letters, sample requests, and sample applications that identify and establish who the appropriate State officers are each year, we will begin making IRC § 6104(c) notifications to those officers.
The Service will send notifications of the following types of final determinations:
	1.	Denial – IRS determination that an organization does not meet the criteria for tax-exempt status and will not be recognized as an organization described in IRC § 501(c)(3).
	2.	Revocation – IRS determination that an organization has been operated in such a manner that it does not meet the requirements of its exemption under IRC § 501(c)(3).
	3.	Termination – IRS determination that an organization no longer qualifies for exemption as an organization described in IRC § 501(c)(3).
	4.	Assessment of Tax Deficiency– IRS determination that a deficiency of tax under IRC § 507 or Chapter 41 or 42 of the Code exists for an organization that is exempt under IRC § 501(c)(3).
An appropriate State officer may tailor the notifications he or she receives. He or she may ask the Service for notification in the case of all or just some types of final determinations. He or she also may request notification in the case of all or some types of final determinations for a particular organization or for particular types of organizations such as churches, schools, hospitals or public safety organizations. The appropriate State officer can make these requests by letter, or may use the sample request or the sample application to achieve that end. The appropriate State officer should renew notifications when he or she sends in the letter or sample request or sample application each year. The Service will notify the State attorney general when their State officers change or modify the notifications.
The Service makes IRC § 6104(c) notifications to appropriate State officers when it makes a final determination regarding an IRC § 501(c)(3) organization. It makes notice to the appropriate State officers of:
	•	the State in which the principal office of the organization is located (as shown on the last-filed return, or on the application for exemption if no return was filed);
	•	the State in which the organization was incorporated, or, if a trust, in which it was created;
	•	in the case of a private foundation, each State which the organization was required to list as an attachment to its last-filed return. If the organization/trust did not file a return, then it will notify the States where the organization’s principal office is located and the State where the organization was incorporated; and
	•	other States where State officers submitted applications that demonstrated to the Service that they are charged with oversight of IRC § 501(c)(3) organizations and are appropriate State officers within the meaning of IRC § 6104(c)(2).
The Service will send each of these appropriate State officers the notification letter and a copy of the final communication the Service sent to the organization.
Along with the notification materials, the Service will send the State officers the form, Sample Request for Inspection or Copy of Material Related To An IRC § 6104(c) Notification .
The Process - Request Administrative Files. The notification letter will advise the appropriate State officers that they may make a request to inspect or get copies of any returns, filed statements, records, reports, and other information related to the final determination and that is in the possession of the Service. The Service will send copies without first requiring that the State officers inspect the material.
An appropriate State officer who wants to inspect or obtain copies of the administrative file related to the notification may send a letter or the Sample Request for Inspection or Copy of Material Related To An IRC § 6104(c) Notification. The appropriate State officer should be sure to include the declaration that is on the sample request in the letter. The officer should sign the declaration, stating that he or she will only use the information to fulfill his or her duties under State law, and that he or she acknowledges the penalties for misuse of that information.
The appropriate State officer should send the letter or sample request with a copy of the notification attached, to the person who sent the notification. The letter will contain contact information.
When the Service receives the letter or sample request, we will evaluate it, obtain the file, screen it for nondisclosable information and respond to the appropriate State officer. We may not disclose some information as directed by the regulations, other applicable Federal laws, tax treaty provisions, and other information the Commissioner or his or her delegate has determined should not be disclosed.
The Process - Using Materials in a Judicial or Administrative Proceeding. An appropriate State officer may, to the extent necessary to carry out statutory responsibilities under State law, disclose information obtained under IRC § 6104(c) in a judicial or administrative regulatory proceeding regarding the organization. Before disclosing the information, the State officer must first notify the Service at least thirty days before the intended date of disclosure. Timely notification will give the Service an opportunity to review the material to be disclosed to make sure that disclosure in court would not adversely impact Federal tax administration. Treasury Regulation § 301.6104(c)-1(b)(3)(ii)(d). The appropriate State officer must notify the person who sent them the notification.
Protect the Information. Appropriate State officers should make sure they protect IRC § 6104(c) information. They should not allow disclosure to or access by unauthorized individuals. The Service makes confidential Federal tax information available to appropriate State officers so that they may fulfill their duties under State law. A State officer may be held liable for penalties for misuse of information made available under IRC § 6104(c) and the related regulations. Treasury Regulation § 301.6103(c)-1(b)(4), 18 U.S.C. 1001.
Note: The Service restricts the disclosure of information to State officers under IRC § 6104(c) to their justified need for and use of such information to fulfill their functions under State law. Appropriate State officers must destroy IRC § 6104(c) information when it is determined it will no longer be of use in fulfilling their functions under State law.
Contact Information: EO Designated Persons
IRS Exempt Organizations (EO) designates three key persons to operate the IRC § 6104(c) program. The first person, in EO Rulings & Agreements (R&A), administers the program and its related functions, maintains a current notification list of appropriate State officers and certifies appropriate State officers. The second and third designated persons are located in EO Determinations and Examinations. These two persons will make IRC § 6104(c) notifications and respond to requests for the related administrative materials.

EO R&A – Primary Contact Susan L. Paul Ph: 202-283-8959 Email: Susan.L.Paul@irs.gov Contact this person to ask questions about the overall program, the notification list, resumption or termination of participation, modifications to the notification request, or appropriate State officer certification for IRC § 6104(c) notification.

EO Determinations – Primary Contact Karen Allen Ph: 513-263-3457 Email: Karen.J.Allen@irs.gov Secondary Contact - Jon Waddell Ph: 513-263-3684 Email: Jon.M.Waddell@irs.gov Contact this person to ask questions about a particular notification, about administrative material you received or requested related to an IRC § 6104(c) notification, or if you want to use the material in a judicial or administrative proceeding.

EO Examinations – Contact Exam Processing Unit Dallas, Texas - 214-413-5474 Brooklyn, NY - 718-488-2355 Contact this person to ask questions about a particular notification, about administrative material you received or requested related to an IRC § 6104(c) notification, or if you want to use the material in a judicial or administrative proceeding.

Internal Revenue Code § 6104(c) Publication to State officials.
(3)		General Rule. In the case of any organization which is described in section 501(c)(3) and exempt from taxation under section 501(a), or has applied under section 508(a) for recognition as an organization described in section 501(c)(3), the Secretary at such times and in such manner as he may by regulations prescribe shall –
	(A).		notify the appropriate State officer of a refusal to recognize such organization as an organization described in section 501(c)(3), or of the operation of such organization in a manner which does not meet, or no longer meets, the requirements of its exemption,
	(B).		notify the appropriate State officer of the mailing of a notice of deficiency of tax imposed under section 507 or chapter 41 or 42, and
	(C).		at the request of such appropriate State officer, make available for inspection and copying such returns, filed statements, records, reports, and other information, relating to a determination under subparagraph (A) or (B) as are relevant to any determination under State law.
(4)		Appropriate State officer. For purposes of this subsection, the term "appropriate State officer" means the State attorney general, State tax officer, or any State official charged with overseeing organizations of the type described in section 501(c)(3).

Treasury Regulation § 301.6104(c)-1 Disclosure of certain information to State officers.
(a)		Notification of determinations. (1)Automatic notification. Upon making a determination described in paragraph (c) of this section, the Internal Revenue Service will notify the Attorney General and the principal tax officer of each of the following States of such determination without application or request by such State officer –
		(i)		In the case of any organization described in section 501(c)(3), the State in which the principal office of the organization is located (as shown on the last-filed return required by section 6033, or on the application for exemption if no return is filed), and the State in which the organization was incorporated, or if a trust, in which it was created, and
		(ii)		In the case of a private foundation, each State which the organization was required to list as an attachment to its last-filed return pursuant to § 1.6033-2(a)(2)(iv).
(2)		Applications for notification by other State officers. Other officers of States described in subparagraph (1) of this paragraph, and officers of States not described in such subparagraph may request that they be notified (either generally or with respect to a particular organization or type of organization) of determinations described in paragraph (c) of this section. In such cases, these State officers must show that they are appropriate State officers within the meaning of section 6104(c)(2). The required showing may be made by presenting a letter from the Attorney General of the State setting forth (i) the functions and authority of the State officer under State law, and (ii) sufficient facts for the Internal Revenue Service to determine that such officer is an appropriate State officer within the meaning of section 6104(c)(2).
(3)		Manner of Notification. A State officer who is entitled to be notified of a determination under this paragraph will be notified by sending him a copy of the communication from the Internal Revenue Service to the organization that informs such organization of the determination.
(b)	Inspection by State Officers. (1)In general. After a determination described in paragraph (c) of this section has been made, appropriate State officers within the meaning of section 6104(c)(2) may inspect the material described in subparagraph (3) of this paragraph. Such material may be inspected at an office of the Internal Revenue Service which will be designated upon receipt of a request for inspection; the location of such office will be determined with due consideration of the needs of the Internal Revenue Service and the needs of the State officer entitled to inspect.
(2)		State officers who may inspect material. Any State officer entitled to be notified of a determination without application (under paragraph (a)(1) of this section) may inspect the material described in subparagraph (3) of this paragraph upon demonstrating that he is so entitled. Any State officer who has in fact been notified by the Internal Revenue Service of a determination may inspect such material without further demonstration, unless it shall be determined by the Internal Revenue Service that such officer was not entitled to be so notified. Other State officers must demonstrate to the satisfaction of the Internal Revenue Service that they are entitled to be notified under paragraph (a)(2) of this section before they may inspect such material.
(3)		Material that may be inspected. (i) Except as provided in subdivision (ii) of this subparagraph, a State officer who is so entitled under subparagraphs (1) and (2) of this paragraph will be permitted to inspect and copy all returns, filed statements, records, reports, and other information relating to a determination described in paragraph (c) of this section which is relevant to a determination under State law, and which is in the hands of the Internal Revenue Service.
	(ii)		The following material will not be made available for inspection by State officers under section 6104(c) and this section –
		(a).		Interpretations by the Internal Revenue Service or other federal agency of federal laws (including the Internal Revenue Code of 1954 and its predecessors) which would not otherwise be made available to State officers under section 6103(d);
		(b).		Reports of informers, or any other material which would disclose the identity, or threaten the safety or anonymity, of an informer;
		(c).		Returns of persons (other than those exempt from taxation) which would not be available under section 6103(d) to the State officer requesting inspection; or
		(d).		Other material the disclosure of which the Commissioner has determined would prejudice the proper administration of the internal revenue laws.
(5)		Statement by State officer. Before any State officer will be permitted to inspect material described in this paragraph, he must submit a statement to the Internal Revenue Service that he intends to use such material solely in fulfilling his functions under State law relating to organizations of the type described in section 501(c)(3); material is made available to State officers under this section in reliance on such statements. For provisions relating to penalties for misuse of information that is made available under section 6104(c) and this section, see 18 U.S.C. 1001.
(c)	Determinations defined. For purposes of this section, a determination means a final determination by the Internal Revenue Service that –
(1)		An organization is refused recognition as an organization described in section 501(c)(3), or has been operated in such a manner that it will not, or will no longer, be recognized as meeting the requirements for exemption under that section, or
(2)		A deficiency of tax exists under section 507 or chapter 41 or 42.
For purposes of this paragraph, a determination by the Internal Revenue Service is not final until all administrative review with respect to such determination has been completed. For purposes of this section, a waiver of restrictions on assessment and collection of deficiency in tax is treated as a final determination that a deficiency of tax exists when such waiver has been finally accepted by the Internal Revenue Service. For example, a final determination that a deficiency of tax exists under section 507 or chapter 41 or 42 is made when the organization is sent a notice of deficiency with respect to such tax.
(d)	Effective date. The provisions of this section apply with respect to all determinations made after December 31, 1969.