A notice of final determination to which the declaratory judgment procedures apply is a ruling or determination letter sent by certified or registered mail that holds the organization is: Not exempt as an organization described in section 501(c)(3) of the Internal Revenue Code; Not eligible to receive deductible charitable contributions under section 170(c)(2), A private foundation as defined in section 509(a), Not a private operating foundation as defined in section 4942(j)(3), With respect to the initial or continuing classification of a cooperative as an organization described in section 521(b) which is exempt from tax under section 521(a), or Is a public charity described in a part of section 509 or section 170(b)(1)(A) other than the part under which the organization requested classification.
