The term church tax inquiry does not include routine requests for information or inquiries on matters that do not primarily concern the organization¡¯s tax status or liability. For example, routine requests do include requests for information about:
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Filing, or failing to file, any tax return or information return,
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Compliance with income or FICA (social security) tax withholding responsibilities,
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Supplemental information needed to process an incomplete or incorrect return,
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Information needed to process an application for exempt status or ruling request,
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Information needed to process and update registration for tax-free transactions (excise tax) elections for exemption from windfall profits tax, or employment tax exemption requests,
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Information identifying a church to update Tax Exempt Organization Search (formerly Select Check), or
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Confirmation that a specific business is, or is not, owned and operated by a church.