| Status | Meaning |
|---|---|
| CC | Certified Charitable for the stated facts and defined review level. |
| CC-C | Conditionally charitable if stated conditions are met. |
| PENDING | Additional evidence or clarification is required. |
| AUTHORITY | An external authority or licensed professional must make the controlling determination. |
| NOT CC | The stated facts do not support the requested charitable characterization. |
| SUPERSEDED | Material facts changed; the prior CC addressed an earlier fact set. |
