I want to know the answer to the following question:
Who has the final say on whether or not an NPO is granted tax exempt status?
All the background I'm provided with is that "The IRS, after reviewing the application to ensure the organization meets the conditions to be recognized as a tax exempt organization (such as the purpose, limitations on spending, and internal safeguards for a charity), may issue an authorization letter to the nonprofit granting it tax exempt status for income tax payment, filing, and deductibility purposes.". Is that enough to answer the question?