Chapter 14 - CHAPTER 14 ADVERSE DETERMINATIONS REGARDING CODE SECTION 501(C)(3) STATUS — ADMINISTRATIVE APPEALS AND JUDICIAL REMEDIES

• Jurisdiction: Colorado

Chapter 14 ADVERSE DETERMINATIONS REGARDING CODE SECTION 501(C)(3) STATUS — ADMINISTRATIVE APPEALS AND JUDICIAL REMEDIES

Daniel Lacomis, Esq.

SYNOPSIS

§ 14.1 INTRODUCTION

§ 14.2 ADVERSE DETERMINATIONS IN THE EXEMPTION APPLICATION PROCESS

§ 14.2.1—Application for Determination of Exempt Status
§ 14.2.2—Factors Affecting the Timing of Issuance of Determination Letters
§ 14.2.3—Incomplete Applications
§ 14.2.4—Withdrawal of Application
§ 14.2.5—Technical Advice
§ 14.2.6—Proposed Adverse Determination — "30-Day Letter"
§ 14.2.7—Appeal of Proposed Adverse Determination
§ 14.2.8—Final Determination — "90-Day Letter"

§ 14.3 IRS EXAMINATIONS AND REVOCATION OR RECLASSIFICATION OF § 501(c)(3) STATUS

§ 14.3.1—Revocation of I.R.C. § 501(c)(3) Status
§ 14.3.2—Examination
§ 14.3.3—Conclusion of Examination
§ 14.3.4—Fast-Track Settlement Program
§ 14.3.5—Revocation
§ 14.3.6—Contesting Revocation or Reclassification
§ 14.3.7—Retroactive Determinations

§ 14.4 CONTESTING ADVERSE IRS DETERMINATIONS THROUGH DECLARATORY JUDGMENT ACTIONS

§ 14.4.1—Declaratory Judgment Actions — Background
§ 14.4.2—Effect of Declaratory Judgment
§ 14.4.3—Jurisdictional Requirements for

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