The Director may revoke the determination of an organization's exempt status because of a change in the law or regulations or for other good cause. An organization that has been determined by the Director to be exempt under N.J.S.A. 54:32B-9(b) may rely upon such determination, so long as there are no substantial changes in the organization's character, purposes, or methods of operation.
N.J. Admin. Code § 18:24-8.3