Autogenerated text from PDF

From:
Hall Eric
Sent:
Wednesday, February 22, 2012 7:51
To:
Williams Floyd Flax Nikole
Cc:
Norton William
Subject:
RE: Talking points for meeting with Rep. Jordan today
Below the statement TEGE provided. have confirmed that the statement was received Congressman Jordans staff
last night 5:05 pm.
Eric
Upon receipt, exemption applications accompanied the required user fee are initially separated into four categories:
(1) those that can approved immediately based the information submitted, (2) those that need minor additional
information resolved, (3) those that are submitted obsolete forms not include the items specified the
Procedural Checklist (at http://www.irs.gov/pub/irs -tege/f1023_procedural_checklist_0606.pdf), and (4) those that
require development. application lls within one the first three categories, the applicant will receive either its determination letter
request for additional information, via phone, fax, letter, within approximately days the date the application
was submitted.
Applications falling within the fourth category must assigned agent for further development. Due staffing
levels, applications falling into this category cannot always immediately assigned These applications can experience
some wait time befo assignment agent. The number applications awaiting assignment agents has
increased due, part, the influx applications from large organizations seeking have their exempt status
retroactively reinstated after being automatica lly revoked pursuant the Pension Protection Act 2006 for failure
file annual information returns/notices for three consecutive years.
Once case assigned agent, the agent must consider the type organization and the rules applicabl that
type organization. Because exemption from federal income tax valuable subsidy, the Internal Revenue Code and
accompanying Treasury Regulations impose detailed requirements for qualification for exemption various types
entities. agents often have ask the applicant organizations questions and ask for related documents determine
whether they satisfy these requirements.
For example, under the Code, organizations exempt under section 501(c)(3) (what commonly refer charities)
are absolutely forbidden from intervening political campaigns. contrast, organizations exempt under sections
501(c)(4), 501(c)(5) and 501(c)(6) can intervene political campaigns within limits. thus important that agents
look the materials used and activities conducted organizations seeking exemption under sections 501(c)(4),
501(c)(5) and 501(c)(6) make sure campaign intervention will within the legal limits. This review often involves
back and forth question answer process between the IRS and the applicant.
-----Original Message ----From: Williams Floyd
Sent: Wednesday, February 22, 2012 8:33
To: Flax Nikole Hall Eric
Cc: Norton William
Subject: Re: Talking points for meeting with Rep. Jor dan today
JW1559-019348
Eric, please follow up.
Floyd Williams-------------------------Sent from BlackBerry Wireless Handheld
------Original Message -----From: Nikole Flax
To: Floyd Williams
Subject: Fw: Talking points for meeting with Rep. Jordan today
Sent: Feb 21, 2012 10:30
Floyd can you find out the sent anything? Thanks ------Original Message-----From: Lerner Lois
To: Flax Nikole
Subject: RE: Talking points for meeting with Rep. Jordan today
Sent: Feb 21, 2012 7:24 sent you after went media and leg affairs --Im guessing got
Lois Lerner
Director Exempt Organizations
_____
From: Flax Nikole
Sent: Tuesday, February 21, 2012 5:43
To: Lerner Lois
Subject: RE: Talking points for meetin with Rep. Jordan today
lets just wait until friday
_____
From: Lerner Lois
Sent: Tuesday, February 21, 2012 5:32
To: Flax Nikole
Subject: RE: Talking points for meeting with Rep. Jordan today meeting with different similarly situated org than the one has
the release on(the one well talking him about Friday) tonight and
wanted our general process tell them about
Lois Lerner
Director Exempt Organizations
_____
From: Flax Nikole
JW1559-019349
Sent: Tuesday, February 21, 2012 5:28
To: Lerner Lois
Subject: RE: Talking points for meeting with Rep. Jordan today confused. What meeting today? Why dont just convey the info
Friday?
_____
From: Lerner Lois
Sent: Tuesday, February 21, 2012 5:11
To: Flax Nikole
Subject: FW: Talking points for meeting with Rep. Jordan today
Importance: High
Thought youd want see this --apparently his staff asked for something
general use talking point --the Rep speaking the org tonight
Lois Lerner
Director Exempt Organizations
_____
From: Zarin Roberta
Sent: Tuesday, February 21, 2012 5:01
To: Hall Eric; Nielson Jacqueline
Cc: Lerner Lois Paz Holly Eldridge Michelle Williams Floyd
------Original Message Truncated ------
JW1559-019350