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File extension online 5. File extension online   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. File extension online Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. File extension online Free help with your tax return. File extension online    Free help in preparing your return is available nationwide from IRS-certified volunteers. File extension online The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. File extension online The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File extension online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File extension online Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. File extension online To find the nearest VITA or TCE site, visit IRS. File extension online gov or call 1-800-906-9887. File extension online   As part of the TCE program, AARP offers the Tax-Aide counseling program. File extension online To find the nearest AARP Tax-Aide site, visit AARP's website at www. File extension online aarp. File extension online org/money/taxaide or call 1-888-227-7669. File extension online   For more information on these programs, go to IRS. File extension online gov and enter “VITA” in the search box. File extension online Internet. File extension online IRS. File extension online gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. File extension online Apply for an Employer Identification Number (EIN). File extension online Go to IRS. File extension online gov and enter Apply for an EIN in the search box. File extension online Request an Electronic Filing PIN by going to IRS. File extension online gov and entering Electronic Filing PIN in the search box. File extension online Check the status of your 2013 refund with Where's My Refund? Go to IRS. File extension online gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. File extension online If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File extension online Check the status of your amended return. File extension online Go to IRS. File extension online gov and enter Where's My Amended Return in the search box. File extension online Download forms, instructions, and publications, including some accessible versions. File extension online Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. File extension online gov or IRS2Go. File extension online Tax return and tax account transcripts are generally available for the current year and past three years. File extension online Figure your income tax withholding with the IRS Withholding Calculator on IRS. File extension online gov. File extension online Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File extension online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File extension online gov. File extension online Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. File extension online gov or IRS2Go. File extension online Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. File extension online An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. File extension online Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. File extension online If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. File extension online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File extension online Locate the nearest volunteer help site with the VITA Locator Tool on IRS. File extension online gov. File extension online Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File extension online The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File extension online Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. File extension online AARP offers the Tax-Aide counseling program as part of the TCE program. File extension online Visit AARP's website to find the nearest Tax-Aide location. File extension online Research your tax questions. File extension online Search publications and instructions by topic or keyword. File extension online Read the Internal Revenue Code, regulations, or other official guidance. File extension online Read Internal Revenue Bulletins. File extension online Sign up to receive local and national tax news by email. File extension online Phone. File extension online You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File extension online Download the free IRS2Go mobile app from the iTunes app store or from Google Play. File extension online Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File extension online Call to locate the nearest volunteer help site, 1-800-906-9887. File extension online Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File extension online The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File extension online Most VITA and TCE sites offer free electronic filing. File extension online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File extension online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File extension online Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. File extension online The automated Where's My Refund? information is available 24 hours a day, 7 days a week. File extension online If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File extension online Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File extension online Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File extension online Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. File extension online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File extension online Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). File extension online You should receive your order within 10 business days. File extension online Call to order transcripts of your tax returns or tax account, 1-800-908-9946. File extension online Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. File extension online Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. File extension online Call to ask tax questions, 1-800-829-1040. File extension online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File extension online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File extension online These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. File extension online gsa. File extension online gov/fedrelay. File extension online Walk-in. File extension online You can find a selection of forms, publications and services — in-person, face-to-face. File extension online Products. File extension online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File extension online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File extension online Services. File extension online You can walk in to your local TAC most business days for personal, face-to-face tax help. File extension online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File extension online If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. File extension online No appointment is necessary—just walk in. File extension online Before visiting, check www. File extension online irs. File extension online gov/localcontacts for hours of operation and services provided. File extension online Mail. File extension online You can send your order for forms, instructions, and publications to the address below. File extension online You should receive a response within 10 business days after your request is received. File extension online  Internal Revenue Service 1201 N. File extension online Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. File extension online    The Taxpayer Advocate Service (TAS) is your voice at the IRS. File extension online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File extension online What can TAS do for you?    We can offer you free help with IRS problems that you can't resolve on your own. File extension online We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File extension online You face (or your business is facing) an immediate threat of adverse action. File extension online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File extension online   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File extension online Here's why we can help: TAS is an independent organization within the IRS. File extension online Our advocates know how to work with the IRS. File extension online Our services are free and tailored to meet your needs. File extension online We have offices in every state, the District of Columbia, and Puerto Rico. File extension online How can you reach us?    If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. File extension online irs. File extension online gov/advocate, or call us toll-free at 1-877-777-4778. File extension online How else does TAS help taxpayers?    TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File extension online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File extension online irs. File extension online gov/sams. File extension online Low Income Taxpayer Clinics. File extension online    Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. File extension online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File extension online Visit www. File extension online TaxpayerAdvocate. File extension online irs. File extension online gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. File extension online Prev  Up  Next   Home   More Online Publications
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Understanding Your CP286 Notice

We send this notice when we approve Form 8716, Election To Have a Tax Year Other Than a Required Tax Year.


What you need to do


You may want to


Answers to Common Questions

What should I do if I want to change my tax year for Form 1065 or Form 1120S to a calendar year filing?
File a final Form 8752, which will terminate your section 444 election. If you have a credit on your account, you must file a final Form 8752 for us to refund the payments to you. You must also file a short period business income tax return with your final Form 8752 (Form 1065 or Form 1120S) ending December 31.

Do I need to file Form 8752 when I don’t owe a payment?
Yes. You must file Form 8752 each year the section 444 election is in effect, even if no payment is due.

What if I am no longer required to file a Form 1065 or Form 1120S? Do I need to ask the IRS to terminate my election?
Yes. You must send a final Form 1065 or Form 1120S, along with a final Form 8752.

Are there any consequences if I don’t file Form 8752 or send in my payment when I file?
Failure to file or failure to pay will result in the termination of your fiscal year election.


Understanding your notice

Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP286, Page 1

 

Page Last Reviewed or Updated: 14-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The File Extension Online

File extension online 1. File extension online   Application, Approval, and Appeal Procedures Table of Contents Introduction Topics - This chapter discusses: Application ProceduresForms Required Required Inclusions Miscellaneous Procedures Rulings and Determination LettersEffective Date of Exemption Revocation or Modification of Exemption Appeal ProceduresAppeals Office Consideration EO Technical Consideration Administrative Remedies Appeal to Courts Group Exemption LetterCentral Organization Application Procedure Keeping the Group Exemption Letter in Force Events Causing Loss of Group Exemption Introduction If your organization is one of the organizations described in this publication and is seeking recognition of tax-exempt status from the IRS, you should follow the procedures described in this chapter and the instructions that accompany the appropriate application forms. File extension online For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. File extension online If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. File extension online Topics - This chapter discusses: Application procedures that generally apply to all organizations discussed in this publication, including the application forms; Rulings and determination letters (approvals/disapprovals); Appeal procedures available if an adverse determination letter is proposed; and Group exemption letters. File extension online Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. File extension online Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. File extension online Forms Required If your organization is seeking recognition of exemption from federal income tax, it must use a specific application prescribed by the IRS in Revenue Procedure 2013–9, sec. File extension online 3. File extension online If your organization is a central organization with exempt status, see Group Exemption Letter , later. File extension online All applications must be signed by an authorized individual. File extension online Form 1023, Application for Recognition of Exemption. File extension online   File Form 1023 if you are seeking recognition of exemption under section: 501(c)(3) Corporations, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports, or prevention of cruelty for children or animals, 501(e) Cooperative hospital service organization, 501(f) Cooperative service organization of operating educational organizations, 501(k) Certain organizations providing child care, 501(n) Charitable risk pools, and 501(q) Credit counseling organizations. File extension online Form 1024, Application for Recognition of Exemption Under Section 501(a). File extension online    File Form 1024 if you are seeking recognition of exemption under section: 501(c)(2) Title holding corporations, 501(c)(4) Civic leagues, social welfare organizations, 501(c)(5) Labor, agricultural, or horticultural organizations, 501(c)(6) Business leagues, chambers of commerce, etc. File extension online , 501(c)(7) Social clubs, 501(c)(8) Fraternal beneficiary societies, orders, or associations, 501(c)(9) Voluntary employees’ beneficiary associations, 501(c)(10) Domestic fraternal societies, orders, etc. File extension online , 501(c)(12) Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone companies, 501(c)(13) Cemetery companies, 501(c)(15) Mutual insurance companies or associations, 501(c)(17) Trusts providing for the payment of supplemental unemployment compensation benefits, 501(c)(19) A post, organization, auxiliary unit, etc. File extension online of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. File extension online  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. File extension online Letter application. File extension online   If your organization is seeking recognition of exemption under section 501(c)(11), (14), (16), (18), (21), (22), (23), (26), (27), (28), or (29), submit a letter application with Form 8718. File extension online See Required Inclusions for the information to include with the letter application. File extension online Form 1028. File extension online   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. File extension online You must also submit Form 8718. File extension online Form 8871. File extension online    Use Form 8871 if you are a political party or campaign committee for a candidate for federal, state or local office seeking to be treated as tax-exempt under section 527. File extension online See Political Organization Income Tax Return , later. File extension online    Some organizations do not have to use specific application forms. File extension online The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. File extension online It is also shown in the Organization Reference Chart, later. File extension online Power of attorney. File extension online   If your organization expects to be represented by an individual such as an attorney, CPA, officer or other person authorized to practice before the IRS, whether in person or by correspondence, you must file a Form 2848 with your exemption application. File extension online The power of attorney must specifically authorize an individual to represent your organization. File extension online You cannot name an organization, firm, etc. File extension online as your representative. File extension online Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. File extension online The categories of individuals who can represent you before the IRS are listed on the form. File extension online Non-exemption for terrorist organizations. File extension online   An organization that is identified or designated as a terrorist organization within the meaning of section 501(p)(2) is not eligible to apply for recognition of exemption. File extension online User fee. File extension online   The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. File extension online If you are filing Form 1023, user fee information is included in Part XI. File extension online If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. File extension online and you must pay a user fee, you should use Form 8718 to figure the amount of your user fee and to pay it. File extension online Your payment must accompany your request. File extension online The IRS will not process a request unless the fee has been paid. File extension online    For the current user fee amount and processing time for applications go to IRS. File extension online gov and select “Charities and Non-Profits” from the buttons near the top. File extension online Then select the underlined link “How to Apply To Be Tax-Exempt” for the latest user fees or I want to check the status of my application for more information. File extension online You can also call 1-877-829-5500. File extension online Required Inclusions Employer identification number (EIN). File extension online   Every exempt organization must have an EIN, whether or not it has any employees. File extension online An EIN is required before an exemption application is submitted. File extension online Information on how to apply for an EIN by using one of the following methods can be found at Employer ID Numbers (EIN): Online— This is the preferred method for requesting an EIN. File extension online The EIN is issued immediately once the application information is validated. File extension online By telephone at 1-800-829-4933, from 7:00 a. File extension online m. File extension online to 7:00 p. File extension online m. File extension online local time, Monday through Friday. File extension online The EIN is provided over the phone to an authorized individual. File extension online By mailing or faxing Form SS-4, Application for Employer Identification Number. File extension online If the faxed Form SS-4 includes the taxpayer's fax number, a fax will be sent back with the EIN within four (4) business days. File extension online    Use only one method for each entity so you do not receive more than one EIN for an entity. File extension online   If you previously applied for an EIN and have not yet received it, or you are unsure whether you have an EIN, please call our toll-free customer account services number, 1-877-829-5500, for assistance. File extension online Organizing documents. File extension online   Your application should include a copy of the organizing or enabling document that is signed by a principal officer or is accompanied by a written declaration signed by an authorized individual certifying that the document is a complete and accurate copy of the original or meets the requirements of a conformed copy. File extension online   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. File extension online (For example, a stamped “Filed” copy dated by the Secretary of State is prima facie evidence that it was filed and approved by a state official. File extension online ) A copy of the articles of incorporation can also be submitted with a written declaration signed by an authorized individual indicating the copy is complete and was filed and approved by the state, including the date filed. File extension online Bylaws. File extension online   Bylaws alone are not organizing documents. File extension online However, if your organization has adopted bylaws, include a current copy. File extension online The bylaws need not be signed if submitted as an attachment. File extension online   If your organization's name has been officially changed by an amendment to your organizing instruments, you should also attach a conformed copy of that amendment to your application. File extension online    Bylaws may be considered an organizing document only if they are properly structured (includes name, purpose, signatures, and intent to form an organization). File extension online Conformed copy. File extension online   A conformed copy is a copy that agrees with the original and all amendments to it. File extension online If the original document required a signature, the copy should either be signed by a principal officer or, if not signed, be accompanied by a written declaration signed by an authorized officer of the organization. File extension online With either option, the officer must certify that the document is a complete and accurate copy of the original. File extension online A certificate of incorporation should be approved and dated by an appropriate state official. File extension online Attachments. File extension online    When submitting attachments, every attachment should show your organization's name and EIN. File extension online It should also state that it is an attachment to your application form and identify the part and line item number to which it applies. File extension online Original documents. File extension online   Do not submit original documents because they become part of the IRS file and cannot be returned. File extension online Description of activities. File extension online   Your application must include a full description of the proposed activities of your organization, including each of the fundraising activities of a section 501(c)(3) organization and a narrative description of anticipated receipts and contemplated expenditures. File extension online When describing the activities in which your organization expects to engage, you must include the standards, criteria, procedures, or other means that your organization adopted or planned for carrying out those activities. File extension online   To determine the information you need to provide, you should study the part of this publication that applies to your organization. File extension online The appropriate chapter will describe the purposes and activities that your organization must pursue, engage in, and include in your application in order to achieve exempt status. File extension online   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. File extension online   Your application should describe completely and in detail your past, present, and planned activities. File extension online Financial data. File extension online   You must include in your application financial statements showing your receipts and expenditures and a balance sheet for the current year and the 3 preceding years (or for the number of years your organization was in existence, if less than 4 years). File extension online For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. File extension online   If you have not yet begun operations, or have operated for less than 1 year, a proposed budget for 2 full accounting periods and a current statement of assets and liabilities will be acceptable. File extension online Exempt status established in application. File extension online   If your application and its supporting documents show that your organization meets the requirements for tax-exempt status under the Code section you applied, the IRS will issue a favorable determination letter or ruling. File extension online Miscellaneous Procedures To help in processing your application, be sure to attach all schedules, statements, and other documents required by the application form. File extension online If you do not attach them, you may have to resubmit your application or you may otherwise encounter a delay in processing your application. File extension online Incomplete application. File extension online   If an application is not complete and does not contain all the required attachments found under Required Inclusions, the IRS may return it to you for completion. File extension online The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. File extension online   If the IRS returns the application or requests additional information from you, that application will be considered filed on the date the substantially completed application is postmarked, or if no postmark, received at the IRS. File extension online   Generally, the user fee will not be refunded if an incomplete application is filed. File extension online   Additional information may be requested if necessary to clarify the nature of your organization. File extension online Application made under wrong paragraph of section 501(c). File extension online   Occasionally, an organization appears to qualify for exemption under a paragraph of section 501(c) that is different from the one for which the organization applied. File extension online If the application was made on Form 1024, which applies to more than one paragraph of section 501(c), the organization can be recognized as exempt under any paragraph to which the form applies if the organization has agreed to have its application considered under that paragraph. File extension online It must also supply any additional information required for the application under the new paragraph. File extension online Different application form needed. File extension online   If a different application form is required for your organization, the IRS will so advise your organization and will provide the appropriate application form for your convenience in reapplying under that paragraph, if you wish to do so. File extension online Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. File extension online If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied. File extension online   When a specific application form is needed for the paragraph under which your organization qualifies, that form is required before a letter recognizing exemption can be issued. File extension online This includes cases in which a determination letter is modified to recognize an organization's exempt status under a paragraph other than the paragraph under which it originally established exemption. File extension online IRS responses. File extension online   Organizations that submit a complete application will receive an acknowledgment from the IRS. File extension online Others will receive a letter requesting more information or returning an incomplete application. File extension online Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. File extension online These letters will be sent out as soon as possible after receipt of the organization's application. File extension online Withdrawal of application. File extension online   An application may be withdrawn at any time before the issuance of a ruling or determination letter upon the written request of a principal officer or authorized representative of your organization. File extension online However, the withdrawal will not prevent the information contained in the application from being used by the IRS in any subsequent examination of your organization's returns. File extension online The information forwarded with an application will not be returned to your organization and, generally, when an application is withdrawn, the user fee paid will not be refunded. File extension online Requests for withholding of information from the public. File extension online   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. File extension online The law also requires the IRS to make available for public inspection, in accordance with section 6104 and the related regulations, your approved application for recognition of exemption (including any papers submitted in support of the application) and the ruling or determination letter (discussed later, under Rulings and Determination Letters . File extension online )   Any information submitted in the application or in support of it that relates to any trade secret, patent, process, style of work, or apparatus, upon request, can be withheld from public inspection if the IRS determines that the disclosure of such information would adversely affect the organization. File extension online Your request must: Identify the material to be withheld (the document, page, paragraph, and line) by clearly marking it “Not Subject To Public Inspection. File extension online ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. File extension online Be filed with the office where your organization files the documents in which the material to be withheld is contained. File extension online Where to file. File extension online   Send your application for exempt status and Form 8718, (if required) to: Internal Revenue Service PO Box 12192 Covington, KY 41012-0192   Your application will be considered by EO Determinations, who will either issue a favorable determination letter to your organization, issue an adverse determination letter denying the exempt status claimed in the application, or refer the case to the Exempt Organizations Technical Office (EO Technical). File extension online    Form 8940, Request for Miscellaneous Determination. File extension online You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. File extension online Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. File extension online See Form 8940 and instructions for more information. File extension online Requests other than applications. File extension online Requests other than applications for recognition of exemption or Form 8940 (for example, requests for rulings involving feeder organizations, application of excise taxes to activities of private foundations, taxation of unrelated business income, etc. File extension online ) should be sent to: Internal Revenue Service  Attention: EO Letter Rulings PO Box 27720 McPherson Station Washington, DC 20038 These requests, similar to applications for recognition of exemption previously discussed, must be accompanied by the appropriate user fee. File extension online The schedule for user fees, including those for requests other than applications, can be found in Revenue Procedure 2013-8, 2013-1 I. File extension online R. File extension online B. File extension online 237. File extension online Referral to EO Technical. File extension online   EO Determinations will refer to EO Technical any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. File extension online EO Determinations can request technical advice on any technical or procedural question that cannot be resolved on the basis of law, regulations, or a clearly applicable revenue ruling or other published precedent. File extension online An organization can request that an issue be referred to EO Technical for technical advice if it feels that a lack of uniformity exists as to the disposition of the issue or if an issue is so unusual or complex as to warrant consideration by EO Technical. File extension online If a determination letter is issued based on technical advice from EO Technical regarding qualification for exemption or foundation status, no further administrative appeal is available on the issue that was the subject of technical advice. File extension online Reminder. File extension online   The law requires payment of a user fee for determination letter requests. File extension online Go to IRS. File extension online gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. File extension online Payment must accompany each request. File extension online Rulings and Determination Letters Elimination of the advance public charity status. File extension online   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. File extension online Under the new regulations, a new section 501(c)(3) organization will be classified as a publicly supported organization and not a private foundation if it can show when it applies for tax-exempt status that it reasonably can be expected to be publicly supported. File extension online The new rules no longer require the organization to file Form 8734, Support Schedule for Advance Ruling Period, after completing its first 5 tax years. File extension online See Elimination of the Advance Ruling Process . File extension online An organization must describe fully the activities in which it expects to engage. File extension online This includes standards, procedures, or other means adopted or planned by the organization for carrying out its activities, expected sources of funds, and the nature of its contemplated expenses. File extension online When an organization does not supply the information previously mentioned under Application Procedures , or fails to furnish a sufficiently detailed description of its proposed activities to permit a conclusion that it will clearly be exempt, a proposed adverse determination letter or ruling may be issued. File extension online Adverse determination. File extension online   A proposed adverse ruling or determination letter will be issued to an organization that has not provided sufficiently detailed information to establish that it qualifies for exemption or if the information provided establishes that it does not qualify for exemption. File extension online An organization can appeal a proposed adverse ruling or determination letter. File extension online See Appeal Procedures , later. File extension online Effective Date of Exemption A ruling or determination letter recognizing exemption is usually effective as of the date of formation of an organization if, during the period before the date of the ruling or determination letter, its purposes and activities were those required by the law. File extension online (See Application for Recognition of Exemption in chapter 3 for the special rule for organizations applying for recognition of exemption under section 501(c)(3). File extension online ) Upon obtaining recognition of exemption, the organization can file a claim for a refund of income taxes paid for the period for which its exempt status is recognized. File extension online If an organization is required to alter its activities or substantially amend its charter to qualify, the ruling or determination letter recognizing exemption will be effective as of the date specified in the letter. File extension online If a nonsubstantive amendment is made, such as correction of a clerical error in the enabling instrument or the addition of a dissolution clause, exemption will ordinarily be recognized as of the date of formation if the activities of the organization before the ruling or determination are consistent with the exemption requirements. File extension online A ruling or determination letter recognizing exemption cannot be relied on if there is a material change, inconsistent with exemption, in the character, the purpose, or the method of operation of the organization. File extension online Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. File extension online Revocation or Modification of Exemption A ruling or determination letter recognizing exemption may be revoked or modified by: A notice to the organization to which the ruling or determination letter originally was issued, Enactment of legislation or ratification of a tax treaty, A decision of the United States Supreme Court, Issuance of temporary or final regulations, or Issuance of a revenue ruling, a revenue procedure, or other statement published in the Internal Revenue Bulletin or Cumulative Bulletin. File extension online When revocation takes effect. File extension online   If the organization omitted or misstated a material fact, operated in a manner materially different from that originally represented, or, with regard to organizations to which section 503 applies, engaged in a prohibited transaction (such as diverting corpus or income from its exempt purpose), the revocation or modification may be retroactive. File extension online Material change in organization. File extension online   If there is a material change, inconsistent with exemption, in the character, purpose, or method of operation of the organization, revocation or modification will ordinarily take effect as of the date of that material change. File extension online Relief from retroactivity. File extension online   If a ruling or determination letter was issued in error or the IRS changed its position after issuing a letter or ruling, and if section 7805(b) relief is granted, retroactivity of the revocation or modification ordinarily will be limited to a date not earlier than that on which the original ruling or determination letter was modified or revoked. File extension online For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. File extension online R. File extension online B. File extension online 126, sec. File extension online 13 (or later update). File extension online Foundations. File extension online   The determination of the effective date is the same for the revocation or modification of foundation status or operating foundation status unless the effective date is expressly covered by statute or regulations. File extension online Written notice. File extension online   If an EO area manager concludes, as a result of examining an information return or considering information from any other source, that a ruling or determination letter should be revoked or modified, the organization will be advised in writing of the proposed action and the reasons for it. File extension online   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. File extension online The appeal procedures are discussed next. File extension online Appeal Procedures If your organization applies for tax-exempt status and EO Determination decides your organization does not qualify, your organization will be advised of its rights to protest the determination by requesting Appeals Office consideration. File extension online This process does not apply to determinations issued by EO Technical. File extension online Your organization must submit a statement of its views fully explaining its reasoning. File extension online The statement must be submitted within 30 days from the date of the adverse determination letter and must state whether it wishes Appeals Office consideration. File extension online Representation. File extension online   A principal officer or trustee can represent an organization at any level of appeal within the IRS. File extension online Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. File extension online   If the organization's representative attends a conference without a principal officer or trustee, the representative must file a proper power of attorney or a tax information authorization before receiving or inspecting confidential information. File extension online Form 2848 or Form 8821, Tax Information Authorization, as appropriate (or any other properly written power of attorney or authorization), can be used for this purpose. File extension online These forms can be obtained from the IRS. File extension online For more information, see Publication 947, Practice Before the IRS and Power of Attorney. File extension online Appeals Office Consideration EO Determinations will consider the statement protesting and appealing (hereinafter appealing) the adverse determination and decide if the information affects its determination. File extension online If the appeal does not provide a basis to reconsider its adverse determination, it will forward the appeal and case file to the Appeals Office. File extension online For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. File extension online The appeal should include the following information. File extension online The organization's name, address, daytime telephone number, and employer identification number. File extension online A statement that the organization wants to protest the determination. File extension online A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. File extension online A statement of facts supporting the organization's position in any contested factual issue. File extension online A statement outlining the law or other authority the organization is relying on. File extension online A statement as to whether a conference at the Appeals Office is desired. File extension online The statement of facts in item 4 must be declared true under penalties of perjury. File extension online This may be done by adding to the protest the following signed declaration:   “Under penalties of perjury, I declare that I have examined the statement of facts presented in this protest and in any accompanying schedules and statements and, to the best of my knowledge and belief, it is true, correct, and complete. File extension online ”           Signature. File extension online   If the organization's representative submits the appeal, a substitute declaration must be included, stating: That the representative prepared the appeal and accompanying documents, and Whether the representative knows personally that the statements of fact contained in the appeal and accompanying documents are true and correct. File extension online Be sure the appeal contains all of the information requested. File extension online Incomplete appeals will be returned for completion. File extension online If a conference is requested, it will be held at the Appeals Office, unless the organization requests that the meeting be held at a field office convenient to both parties. File extension online The Appeals Office, after considering the organization's appeal as well as information presented in any conference held, will notify the organization of its decision and issue an appropriate determination letter. File extension online An adverse decision can be appealed to the courts (discussed later). File extension online The Appeals Office must request technical advice from EO Technical on any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. File extension online If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. File extension online Any determination letter issued on the basis of technical advice from EO Technical cannot be appealed to the Appeals Office for those issues that were the subject of the technical advice from EO Technical. File extension online EO Technical Consideration If an application is referred to EO Technical for issuance of a ruling and an adverse ruling is issued, the organization will be informed of the basis for the conclusion, its right to file a protest within 30 days, and its right to have a conference with EO Technical. File extension online Administrative Remedies In the case of an application under section 501(c)(3), all of the following actions, called administrative remedies, must be completed by your organization before an unfavorable ruling or determination letter from the IRS can be appealed to the courts. File extension online The filing of a substantially completed application Form 1023 or group exemption request under section 501(c)(3) (described earlier in this chapter) or the filing of a request for a determination of foundation status (see Private Foundations and Public Charities in chapter 3). File extension online In the case of a late-filed application, requesting relief under Regulations section 301. File extension online 9100 regarding applications for extensions of time for making an election or application for relief from tax (see Application for Recognition of Exemption in chapter 3). File extension online The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. File extension online Exhaustion of all administrative appeals available within the IRS, including protest of an adverse ruling issued by EO Technical in the case of an exemption application. File extension online The actions just described will not be considered completed until the IRS has had a reasonable time to act upon the appeal or protest, as the case may be. File extension online An organization will not be considered to have exhausted its administrative remedies before the earlier of: The completion of the steps just listed and the sending by certified or registered mail of a notice of final determination, or The expiration of the 270-day period in which the IRS has not issued a notice of final determination and the organization has taken, in a timely manner, all reasonable steps to secure a ruling or determination. File extension online 270-day period. File extension online   The 270-day period will be considered by the IRS to begin on the date a substantially completed Form 1023 or group exemption request is sent to the IRS. File extension online See Application Procedures , earlier, for information needed to complete Form 1023. File extension online   If the application does not contain all of the required items, it will not be further processed and may be returned to the applicant for completion. File extension online The 270-day period, in this event, will not be considered as starting until the date the application is remailed to the IRS with the requested information, or, if a postmark is not evident, on the date the IRS receives a substantially completed application. File extension online Appeal to Courts If the IRS issues an unfavorable determination letter or ruling to your organization and you have exhausted all the administrative remedies just discussed, your organization can seek judicial remedies. File extension online For example, if your organization has paid the tax resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a refund in a U. File extension online S. File extension online District Court or the U. File extension online S. File extension online Court of Federal Claims. File extension online Or, if your organization elected not to pay the tax deficiency resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a redetermination of the tax deficiencies in the United States Tax Court. File extension online For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. File extension online In certain situations, your organization can file suit for a declaratory judgment in the U. File extension online S. File extension online District Court for the District of Columbia, the U. File extension online S. File extension online Court of Federal Claims, or the U. File extension online S. File extension online Tax Court. File extension online This remedy is available if your organization received an adverse notice of final determination, or if the IRS failed to make a timely determination on your initial or continuing qualification or classification as an exempt organization. File extension online However, your exempt status claim must be as: An organization qualifying under section 501(c)(3), An organization to which a deduction for a contribution is allowed under section 170(c)(2), An organization that is a private foundation under section 509(a), A private operating foundation under section 4942(j)(3), or A cooperative organization that is exempt from tax under section 521. File extension online Adverse notice of final determination. File extension online   The adverse notice of final determination referred to above is a ruling or determination letter sent by certified or registered mail holding that your organization: Is not described in section 501(c)(3) or section 170(c)(2), Is a private foundation as defined in section 4942(j)(3), or Is a public charity described in a part of section 509(a) or section 170(b)(1)(A) other than the part under which your organization requested classification. File extension online Favorable court rulings - IRS procedure. File extension online   If a suit results in a final determination that your organization is exempt from tax, the IRS will issue a favorable ruling or determination letter, provided your organization has filed an application for exemption and submitted a statement that the underlying facts and applicable law are the same as in the period considered by the court. File extension online Group Exemption Letter A group exemption letter is a ruling or determination letter issued to a central organization recognizing on a group basis the exemption under section 501(c) of subordinate organizations on whose behalf the central organization has applied for recognition of exemption. File extension online A central organization is an organization that has one or more subordinates under its general supervision or control. File extension online A subordinate organization is a chapter, local, post, or unit of a central organization. File extension online A central organization may be a subordinate itself, such as a state organization that has subordinate units and is itself affiliated with a national (central) organization. File extension online A subordinate organization may or may not be incorporated, but it must have an organizing document. File extension online A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. File extension online A subordinate described in section 501(c)(3) cannot be included in a group exemption letter if it is a private foundation described in section 509(a). File extension online If your organization is a subordinate controlled by a central organization (for example, a church, a veterans' organization, or a fraternal organization), you should check with the central organization to see if it has been issued a group exemption letter that covers your organization. File extension online If it has, you do not have to file a separate application unless your organization no longer wants to be included in the group exemption letter. File extension online If the group exemption letter does not cover your organization, ask your central organization about being included in the next annual group ruling update that it submits to the IRS. File extension online Central Organization Application Procedure If your organization is a central organization with affiliated subordinates under its control, it can apply for a group exemption letter for its subordinates, provided it has obtained recognition of its own exemption before or concurrently with the group exemption. File extension online You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. File extension online This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. File extension online A central organization obtains its own recognition of exemption by sending its application to the IRS address shown on Form 8718 or Form 1023. File extension online If the central organization has previously obtained recognition of its own exemption, it must indicate its employer identification number and the date of the letter recognizing its exemption. File extension online It need not forward documents already submitted. File extension online However, if it has not already done so, the central organization must submit a copy of any amendment to its governing instruments or internal regulations as well as any information about changes in its character, purposes, or method of operation. File extension online Employer identification number. File extension online   The central organization must have an EIN before it submits a completed exemption or group exemption application. File extension online Each subordinate must have its own EIN, even if it has no employees. File extension online When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. File extension online Information required for subordinate organizations. File extension online   In addition to the information required to obtain recognition of its own exemption, the central organization must submit information for those subordinates to be included in the group exemption letter. File extension online The information should be forwarded in a letter signed by a principal officer of the central organization setting forth or including as attachments the following. File extension online Information verifying that the subordinates: Are affiliated with the central organization at the close of its annual accounting period; Are subject to its general supervision or control; Are all eligible to qualify for exemption under the same paragraph of section 501(c), though not necessarily the paragraph under which the central organization itself is exempt; Are not private foundations if the application for a group exemption letter involves section 501(c)(3); Are all on the same accounting period as the central organization if they are to be included in group returns; and Are organizations that have been formed within the 15-month period preceding the date of submission of the group exemption application if they are claiming section 501(c)(3) status and are subject to the requirements of section 508(a) and wish to be recognized as exempt from their dates of creation (a group exemption letter may be issued covering subordinates, one or more of which have not been organized within the 15-month period preceding the date of submission, if all subordinates are willing to be recognized as exempt only from the date of application). File extension online A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. File extension online A sample copy of a uniform governing instrument (such as a charter or articles of association) adopted by the subordinates, or, in its absence, copies of representative instruments. File extension online An affirmation to the effect that, to the best of the officer's knowledge, the purposes and activities of the subordinates are as stated in (2) and (3), above. File extension online A statement that each of the subordinates has provided a written authorization to the central organization, signed by an authorized officer of the subordinate, agreeing to be included in the group exemption (see also New 501(c)(3) organizations that want to be included , later in this section). File extension online A list of subordinates to be included in the group exemption letter to which the IRS has issued an outstanding ruling or determination letter relating to exemption. File extension online If the application for a group exemption letter involves section 501(c)(3) and is subject to the provisions of the Code requiring that it give timely notice that it is not a private foundation (see Private Foundations in chapter 3), an affirmation to the effect that, to the best of the officer's knowledge and belief, no subordinate to be included in the group exemption letter is a private foundation as defined in section 509(a). File extension online For each subordinate that is a school claiming exemption under section 501(c)(3), the information required by Revenue Ruling 71-447, 1971-2 C. File extension online B. File extension online 230 and Revenue Procedure 75-50, 1975-2 C. File extension online B. File extension online 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). File extension online For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. File extension online B. File extension online 158, have been met. File extension online A list of the names, mailing addresses, actual addresses if different, and EINs of subordinates to be included in the group exemption letter. File extension online A current directory of subordinates may be furnished instead of the list if it includes the required information and if the subordinates not to be included in the group exemption letter are identified. File extension online New 501(c)(3) organizations that want to be included. File extension online   A new organization, described in section 501(c)(3), that wants to be included in a group exemption letter must submit its authorization (as explained in item number 5, earlier, under Information required for subordinate organizations ) to the central organization before the end of the 15th month after it was formed in order to satisfy the requirement of section 508(a). File extension online The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . File extension online Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. File extension online The continued existence of the central organization. File extension online The continued qualification of the central organization for exemption under section 501(c). File extension online The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). File extension online The annual filing of an information return (Form 990, for example) by the central organization if required. File extension online The continued effectiveness of a group exemption letter as to a particular subordinate is based on these four conditions, as well as on the continued conformity by the subordinate to the requirements for inclusion in a group exemption letter, the authorization for inclusion, and the annual filing of any required information return for the subordinate. File extension online Information Required Annually To maintain a group exemption letter, the central organization must submit annually, at least 90 days before the close of its annual accounting period, all of the following information. File extension online Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. File extension online A separate list (that includes the names, mailing addresses, actual addresses if different, and EINs of the affected subordinates) for each of the three following categories. File extension online Subordinates that have changed their names or addresses during the year. File extension online Subordinates no longer to be included in the group exemption letter because they no longer exist or have disaffiliated from or withdrawn their authorization to the central organization. File extension online Subordinates to be added to the group exemption letter because they are newly organized or affiliated or because they have recently authorized the central organization to include them. File extension online An annotated directory of subordinates will not be accepted for this purpose. File extension online If there were none of the above changes, the central organization must submit a statement to that effect. File extension online The same information about new subordinates that was required in the initial application for group exemption. File extension online (This information is listed in items 1 through 10, under Information required for subordinate organizations. File extension online , earlier. File extension online ) If a new subordinate does not differ in any material respects from the subordinates included in the application for group exemption, however, a statement to this effect may be submitted in lieu of detailed information. File extension online The organization should send this information to:   Ogden Service Center  Mail Stop 6271 Ogden, UT 84404-4749 Submitting the required information annually does not relieve the central organization or any of its subordinates of the duty to submit any other information that may be required by an EO area manager to determine whether the conditions for continued exemption are being met. File extension online Events Causing Loss of Group Exemption A group exemption letter no longer has effect, for either a particular subordinate or the group as a whole, when: The central organization notifies the IRS that it is going out of existence, The central organization notifies the IRS, by its annual submission or otherwise, that any of its subordinates will no longer fulfill the conditions for continued effectiveness, explained earlier, or The IRS notifies the central organization or the affected subordinate that the group exemption letter will no longer have effect for some or all of the group because the conditions for continued effectiveness of a group exemption letter have not been fulfilled. File extension online When notice is given under any of these three conditions, the IRS will no longer recognize the exempt status of the affected subordinates until they file separate applications on their own behalf or the central organization files complete supporting information for their reinclusion in the group exemption at the time of its annual submission. File extension online However, when the notice is given by the IRS and the withdrawal of recognition is based on the failure of the organization to comply with the requirements for recognition of tax-exempt status under the particular subsection of section 501(c), the revocation will ordinarily take effect as of the date of that failure. File extension online The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. File extension online Prev  Up  Next   Home   More Online Publications