### Question
Can you define what exempt status application materials means?


### Answer
**Exempt status application materials** is defined as the following in *26 U.S.C. § 6104*:

> the application for recognition of exemption under section 501 and any papers submitted in support of such application and any letter or other document issued by the Internal Revenue Service with respect to such application

#### Citation:
  - *26 U.S.C. § 6104*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter B-Miscellaneous Provisions**

