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protest, respondent informed petitioner by letter on November 10,
2004, that its application had been closed because the August 31,
2004, letter exceeded the specified deadline.
Discussion
Jurisdiction, vested in this Court to provide declaratory
relief with respect to the qualification of an organization as an
exempt organization described in either section 501(c)(3) or
section 170(c)(2), is circumscribed to those instances in which
we have determined that the organization has exhausted its
administrative remedies. Sec. 7428(b)(2); see Am. New Covenant
Church v. Commissioner, 74 T.C. 293, 300 (1980); B.H.W.
Anesthesia Found. v. Commissioner, 72 T.C. 681, 682 n.2 (1979).
The exhaustion of administrative remedies obligation set
forth in section 7428(b)(2) is predicated on the filing of a
“substantially completed” application within the meaning of
section 601.201(n)(7)(i), Statement of Procedural Rules, and “the
timely submission of all additional information requested to
perfect” such application. Sec. 601.201(n)(7)(iv)(a) and (b),
Statement of Procedural Rules. (This requirement is also borne
out in the legislative history of section 7428. See H. Rept. 94-
658, at 267-268 (1975), 1976-3 C.B. (Vol. 2) 695, 979-980; S.
Rept. 94-938, at 590 (1976), 1976-3 C.B. (Vol. 3) 49, 628.) As
delineated, a substantially completed application entails, among
other things, the submission of a proposed budget, current
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