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Filing Amended Return

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Filing Amended Return

Filing amended return 1. Filing amended return   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. Filing amended return For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. Filing amended return If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. Filing amended return 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. Filing amended return Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. Filing amended return Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. Filing amended return 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. Filing amended return 3. Filing amended return If your organization is a central organization with exempt status, see Group Exemption Letter , later. Filing amended return All applications must be signed by an authorized individual. Filing amended return Form 1023, Application for Recognition of Exemption. Filing amended return   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. Filing amended return Form 1024, Application for Recognition of Exemption Under Section 501(a). Filing amended return    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. Filing amended return , 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. Filing amended return , 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. Filing amended return of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. Filing amended return  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. Filing amended return Letter application. Filing amended return   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. Filing amended return See Required Inclusions for the information to include with the letter application. Filing amended return Form 1028. Filing amended return   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. Filing amended return You must also submit Form 8718. Filing amended return Form 8871. Filing amended return    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. Filing amended return See Political Organization Income Tax Return , later. Filing amended return    Some organizations do not have to use specific application forms. Filing amended return The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. Filing amended return It is also shown in the Organization Reference Chart, later. Filing amended return Power of attorney. Filing amended return   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. Filing amended return The power of attorney must specifically authorize an individual to represent your organization. Filing amended return You cannot name an organization, firm, etc. Filing amended return as your representative. Filing amended return Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. Filing amended return The categories of individuals who can represent you before the IRS are listed on the form. Filing amended return Non-exemption for terrorist organizations. Filing amended return   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. Filing amended return User fee. Filing amended return   The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. Filing amended return If you are filing Form 1023, user fee information is included in Part XI. Filing amended return If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. Filing amended return and you must pay a user fee, you should use Form 8718 to figure the amount of your user fee and to pay it. Filing amended return Your payment must accompany your request. Filing amended return The IRS will not process a request unless the fee has been paid. Filing amended return    For the current user fee amount and processing time for applications go to IRS. Filing amended return gov and select “Charities and Non-Profits” from the buttons near the top. Filing amended return 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. Filing amended return You can also call 1-877-829-5500. Filing amended return Required Inclusions Employer identification number (EIN). Filing amended return   Every exempt organization must have an EIN, whether or not it has any employees. Filing amended return An EIN is required before an exemption application is submitted. Filing amended return 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. Filing amended return The EIN is issued immediately once the application information is validated. Filing amended return By telephone at 1-800-829-4933, from 7:00 a. Filing amended return m. Filing amended return to 7:00 p. Filing amended return m. Filing amended return local time, Monday through Friday. Filing amended return The EIN is provided over the phone to an authorized individual. Filing amended return By mailing or faxing Form SS-4, Application for Employer Identification Number. Filing amended return 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. Filing amended return    Use only one method for each entity so you do not receive more than one EIN for an entity. Filing amended return   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. Filing amended return Organizing documents. Filing amended return   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. Filing amended return   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. Filing amended return (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. Filing amended return ) 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. Filing amended return Bylaws. Filing amended return   Bylaws alone are not organizing documents. Filing amended return However, if your organization has adopted bylaws, include a current copy. Filing amended return The bylaws need not be signed if submitted as an attachment. Filing amended return   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. Filing amended return    Bylaws may be considered an organizing document only if they are properly structured (includes name, purpose, signatures, and intent to form an organization). Filing amended return Conformed copy. Filing amended return   A conformed copy is a copy that agrees with the original and all amendments to it. Filing amended return 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. Filing amended return With either option, the officer must certify that the document is a complete and accurate copy of the original. Filing amended return A certificate of incorporation should be approved and dated by an appropriate state official. Filing amended return Attachments. Filing amended return    When submitting attachments, every attachment should show your organization's name and EIN. Filing amended return 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. Filing amended return Original documents. Filing amended return   Do not submit original documents because they become part of the IRS file and cannot be returned. Filing amended return Description of activities. Filing amended return   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. Filing amended return 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. Filing amended return   To determine the information you need to provide, you should study the part of this publication that applies to your organization. Filing amended return 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. Filing amended return   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. Filing amended return   Your application should describe completely and in detail your past, present, and planned activities. Filing amended return Financial data. Filing amended return   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). Filing amended return For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. Filing amended return   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. Filing amended return Exempt status established in application. Filing amended return   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. Filing amended return Miscellaneous Procedures To help in processing your application, be sure to attach all schedules, statements, and other documents required by the application form. Filing amended return If you do not attach them, you may have to resubmit your application or you may otherwise encounter a delay in processing your application. Filing amended return Incomplete application. Filing amended return   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. Filing amended return The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. Filing amended return   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. Filing amended return   Generally, the user fee will not be refunded if an incomplete application is filed. Filing amended return   Additional information may be requested if necessary to clarify the nature of your organization. Filing amended return Application made under wrong paragraph of section 501(c). Filing amended return   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. Filing amended return 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. Filing amended return It must also supply any additional information required for the application under the new paragraph. Filing amended return Different application form needed. Filing amended return   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. Filing amended return Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. Filing amended return If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied. Filing amended return   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. Filing amended return 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. Filing amended return IRS responses. Filing amended return   Organizations that submit a complete application will receive an acknowledgment from the IRS. Filing amended return Others will receive a letter requesting more information or returning an incomplete application. Filing amended return Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. Filing amended return These letters will be sent out as soon as possible after receipt of the organization's application. Filing amended return Withdrawal of application. Filing amended return   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. Filing amended return 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. Filing amended return 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. Filing amended return Requests for withholding of information from the public. Filing amended return   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. Filing amended return 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 . Filing amended return )   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. Filing amended return Your request must: Identify the material to be withheld (the document, page, paragraph, and line) by clearly marking it “Not Subject To Public Inspection. Filing amended return ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. Filing amended return Be filed with the office where your organization files the documents in which the material to be withheld is contained. Filing amended return Where to file. Filing amended return   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). Filing amended return    Form 8940, Request for Miscellaneous Determination. Filing amended return You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. Filing amended return Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. Filing amended return See Form 8940 and instructions for more information. Filing amended return Requests other than applications. Filing amended return 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. Filing amended return ) 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. Filing amended return The schedule for user fees, including those for requests other than applications, can be found in Revenue Procedure 2013-8, 2013-1 I. Filing amended return R. Filing amended return B. Filing amended return 237. Filing amended return Referral to EO Technical. Filing amended return   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. Filing amended return 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. Filing amended return 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. Filing amended return 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. Filing amended return Reminder. Filing amended return   The law requires payment of a user fee for determination letter requests. Filing amended return Go to IRS. Filing amended return gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. Filing amended return Payment must accompany each request. Filing amended return Rulings and Determination Letters Elimination of the advance public charity status. Filing amended return   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. Filing amended return 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. Filing amended return 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. Filing amended return See Elimination of the Advance Ruling Process . Filing amended return An organization must describe fully the activities in which it expects to engage. Filing amended return 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. Filing amended return 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. Filing amended return Adverse determination. Filing amended return   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. Filing amended return An organization can appeal a proposed adverse ruling or determination letter. Filing amended return See Appeal Procedures , later. Filing amended return 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. Filing amended return (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). Filing amended return ) 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. Filing amended return 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. Filing amended return 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. Filing amended return 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. Filing amended return Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. Filing amended return 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. Filing amended return When revocation takes effect. Filing amended return   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. Filing amended return Material change in organization. Filing amended return   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. Filing amended return Relief from retroactivity. Filing amended return   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. Filing amended return For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. Filing amended return R. Filing amended return B. Filing amended return 126, sec. Filing amended return 13 (or later update). Filing amended return Foundations. Filing amended return   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. Filing amended return Written notice. Filing amended return   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. Filing amended return   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. Filing amended return The appeal procedures are discussed next. Filing amended return 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. Filing amended return This process does not apply to determinations issued by EO Technical. Filing amended return Your organization must submit a statement of its views fully explaining its reasoning. Filing amended return 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. Filing amended return Representation. Filing amended return   A principal officer or trustee can represent an organization at any level of appeal within the IRS. Filing amended return Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. Filing amended return   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. Filing amended return 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. Filing amended return These forms can be obtained from the IRS. Filing amended return For more information, see Publication 947, Practice Before the IRS and Power of Attorney. Filing amended return 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. Filing amended return 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. Filing amended return For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. Filing amended return The appeal should include the following information. Filing amended return The organization's name, address, daytime telephone number, and employer identification number. Filing amended return A statement that the organization wants to protest the determination. Filing amended return A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. Filing amended return A statement of facts supporting the organization's position in any contested factual issue. Filing amended return A statement outlining the law or other authority the organization is relying on. Filing amended return A statement as to whether a conference at the Appeals Office is desired. Filing amended return The statement of facts in item 4 must be declared true under penalties of perjury. Filing amended return 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. Filing amended return ”           Signature. Filing amended return   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. Filing amended return Be sure the appeal contains all of the information requested. Filing amended return Incomplete appeals will be returned for completion. Filing amended return 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. Filing amended return 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. Filing amended return An adverse decision can be appealed to the courts (discussed later). Filing amended return 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. Filing amended return If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. Filing amended return 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. Filing amended return 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. Filing amended return 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. Filing amended return 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). Filing amended return In the case of a late-filed application, requesting relief under Regulations section 301. Filing amended return 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). Filing amended return The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. Filing amended return 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. Filing amended return 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. Filing amended return 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. Filing amended return 270-day period. Filing amended return   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. Filing amended return See Application Procedures , earlier, for information needed to complete Form 1023. Filing amended return   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. Filing amended return 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. Filing amended return 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. Filing amended return 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. Filing amended return S. Filing amended return District Court or the U. Filing amended return S. Filing amended return Court of Federal Claims. Filing amended return 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. Filing amended return For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Filing amended return In certain situations, your organization can file suit for a declaratory judgment in the U. Filing amended return S. Filing amended return District Court for the District of Columbia, the U. Filing amended return S. Filing amended return Court of Federal Claims, or the U. Filing amended return S. Filing amended return Tax Court. Filing amended return 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. Filing amended return 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. Filing amended return Adverse notice of final determination. Filing amended return   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. Filing amended return Favorable court rulings - IRS procedure. Filing amended return   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. Filing amended return 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. Filing amended return A central organization is an organization that has one or more subordinates under its general supervision or control. Filing amended return A subordinate organization is a chapter, local, post, or unit of a central organization. Filing amended return 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. Filing amended return A subordinate organization may or may not be incorporated, but it must have an organizing document. Filing amended return A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. Filing amended return 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). Filing amended return 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. Filing amended return 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. Filing amended return 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. Filing amended return 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. Filing amended return You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. Filing amended return This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. Filing amended return A central organization obtains its own recognition of exemption by sending its application to the IRS address shown on Form 8718 or Form 1023. Filing amended return 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. Filing amended return It need not forward documents already submitted. Filing amended return 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. Filing amended return Employer identification number. Filing amended return   The central organization must have an EIN before it submits a completed exemption or group exemption application. Filing amended return Each subordinate must have its own EIN, even if it has no employees. Filing amended return When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. Filing amended return Information required for subordinate organizations. Filing amended return   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. Filing amended return 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. Filing amended return 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). Filing amended return A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. Filing amended return 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. Filing amended return 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. Filing amended return 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). Filing amended return 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. Filing amended return 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). Filing amended return 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. Filing amended return B. Filing amended return 230 and Revenue Procedure 75-50, 1975-2 C. Filing amended return B. Filing amended return 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). Filing amended return For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. Filing amended return B. Filing amended return 158, have been met. Filing amended return A list of the names, mailing addresses, actual addresses if different, and EINs of subordinates to be included in the group exemption letter. Filing amended return 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. Filing amended return New 501(c)(3) organizations that want to be included. Filing amended return   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). Filing amended return The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . Filing amended return Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. Filing amended return The continued existence of the central organization. Filing amended return The continued qualification of the central organization for exemption under section 501(c). Filing amended return The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). Filing amended return The annual filing of an information return (Form 990, for example) by the central organization if required. Filing amended return 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. Filing amended return 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. Filing amended return Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. Filing amended return 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. Filing amended return Subordinates that have changed their names or addresses during the year. Filing amended return 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. Filing amended return 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. Filing amended return An annotated directory of subordinates will not be accepted for this purpose. Filing amended return If there were none of the above changes, the central organization must submit a statement to that effect. Filing amended return The same information about new subordinates that was required in the initial application for group exemption. Filing amended return (This information is listed in items 1 through 10, under Information required for subordinate organizations. Filing amended return , earlier. Filing amended return ) 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. Filing amended return 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. Filing amended return 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. Filing amended return 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. Filing amended return 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. Filing amended return The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. Filing amended return Prev  Up  Next   Home   More Online Publications
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The Filing Amended Return

Filing amended return 10. Filing amended return   Employees of Foreign Governments and International Organizations Table of Contents Exemption Under Tax Treaty Exemption Under U. Filing amended return S. Filing amended return Tax LawCertification. Filing amended return Employees of foreign governments (including foreign municipalities) have two ways to get exemption of their governmental wages from U. Filing amended return S. Filing amended return income tax: By a provision in a tax treaty or consular convention between the United States and their country, or By meeting the requirements of U. Filing amended return S. Filing amended return tax law. Filing amended return Employees of international organizations can exempt their wages either by a provision, if one exists, in the international agreement creating the international organization, or by meeting the requirements of U. Filing amended return S. Filing amended return tax law. Filing amended return The exemption discussed in this chapter applies only to pay received for services performed for a foreign government or international organization. Filing amended return Other U. Filing amended return S. Filing amended return income received by persons who qualify for this exemption may be fully taxable or given favorable treatment under an applicable tax treaty provision. Filing amended return The proper treatment of this kind of income (interest, dividends, etc. Filing amended return ) is discussed earlier in this publication. Filing amended return Exemption Under Tax Treaty If you are from a country that has a tax treaty with the United States, you should first look at the treaty to see if there is a provision that exempts your income. Filing amended return The income of U. Filing amended return S. Filing amended return citizens and resident aliens working for foreign governments usually is not exempt. Filing amended return However, in a few instances, the income of a U. Filing amended return S. Filing amended return citizen with dual citizenship may qualify. Filing amended return Often the exemption is limited to the income of persons who also are nationals of the foreign country involved. Filing amended return Exemption Under U. Filing amended return S. Filing amended return Tax Law Employees of foreign governments who do not qualify under a tax treaty provision and employees of international organizations may qualify for exemption by meeting the following requirements of U. Filing amended return S. Filing amended return tax law. Filing amended return The exemption under U. Filing amended return S. Filing amended return tax law applies only to current employees and not to former employees. Filing amended return Pensions received by former employees living in the United States do not qualify for the exemption discussed here. Filing amended return Employees of foreign governments. Filing amended return   If you are not a U. Filing amended return S. Filing amended return citizen, or if you are a U. Filing amended return S. Filing amended return citizen but also a citizen of the Philippines, and you work for a foreign government in the United States, your foreign government salary is exempt from U. Filing amended return S. Filing amended return tax if you perform services similar to those performed by U. Filing amended return S. Filing amended return government employees in that foreign country and that foreign government grants an equivalent exemption to U. Filing amended return S. Filing amended return government employees. Filing amended return Certification. Filing amended return   To qualify for the exemption under U. Filing amended return S. Filing amended return tax law, either the Department of State must certify that you perform services similar to those performed by employees of the government of the United States in foreign countries and that your foreign government employer grants an equivalent exemption to U. Filing amended return S. Filing amended return government employees performing similar services in its country or you must establish those facts. Filing amended return However, see Aliens who keep immigrant status , later, for a special rule that may affect your qualifying for this exemption. Filing amended return Employees of international organizations. Filing amended return   If you work for an international organization in the United States and you are not a U. Filing amended return S. Filing amended return citizen (or you are a U. Filing amended return S. Filing amended return citizen but are also a citizen of the Philippines), your salary from that organization is exempt from U. Filing amended return S. Filing amended return tax. Filing amended return However, see Aliens who keep immigrant status , later, for a special rule that may affect your qualifying for this exemption. Filing amended return   An international organization is an organization designated by the President of the United States through Executive Order to qualify for the privileges, exemptions, and immunities provided in the International Organizations Immunities Act. Filing amended return   You should find out if you have been made known to, and have been accepted by, the Secretary of State as an officer or an employee of that organization, or if you have been designated by the Secretary of State, before formal notification and acceptance, as a prospective officer or employee. Filing amended return   If you are claiming exemption, you should know the number of the Executive Order covering the international organization and should have some written evidence of your acceptance or designation by the Secretary of State. Filing amended return   The exemption is denied when, because the Secretary of State determines your presence in the United States is no longer desirable, you leave the United States (or after a reasonable time allowed for leaving the United States). Filing amended return The exemption is also denied when a foreign country does not allow similar exemptions to U. Filing amended return S. Filing amended return citizens. Filing amended return Then the Secretary of State can withdraw the privileges, exemptions, and immunities from the nationals of that foreign country. Filing amended return Aliens who keep immigrant status. Filing amended return   If you file the waiver provided by section 247(b) of the Immigration and Nationality Act (USCIS Form I-508) to keep your immigrant status (green card), you no longer qualify for the exemption from U. Filing amended return S. Filing amended return tax under U. Filing amended return S. Filing amended return tax law from the date of filing the waiver with the Attorney General. Filing amended return   However, you do not lose the exemption if you file the waiver, and meet either of the following conditions. Filing amended return You are exempt from U. Filing amended return S. Filing amended return tax under an income tax treaty, consular agreement, or international agreement between the United States and your foreign government employer. Filing amended return You work for an international organization and the international organization agreement creating the international organization provides that alien employees are exempt from U. Filing amended return S. Filing amended return income tax. Filing amended return Two international organizations that have such a provision are the International Monetary Fund (IMF) and the International Bank for Reconstruction and Development (World Bank). Filing amended return . Filing amended return   For more information about a specific foreign country or international organization, send an email to embassy@irs. Filing amended return gov. Filing amended return Prev  Up  Next   Home   More Online Publications