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State Tax Forms And Instructions

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State Tax Forms And Instructions

State tax forms and instructions Publication 597 - Main Content Table of Contents Application of Treaty Personal Services Pensions, Annuities, Social Security, and AlimonyRoth IRAs. State tax forms and instructions Tax-deferred plans. State tax forms and instructions Investment Income From Canadian Sources Other Income Charitable ContributionsQualified charities. State tax forms and instructions Income Tax Credits Competent Authority Assistance How To Get Tax HelpText of Treaty U. State tax forms and instructions S. State tax forms and instructions Taxation Canadian Taxation Application of Treaty The benefits of the income tax treaty are generally provided on the basis of residence for income tax purposes. State tax forms and instructions That is, a person who is recognized as a resident of the United States who has income from Canada, will often pay less income tax to Canada on that income than if no treaty was in effect. State tax forms and instructions Article IV provides definitions of residents of Canada and the United States, and provides specific criteria for applying the treaty in cases where a taxpayer is considered by both countries to be a resident. State tax forms and instructions Saving clause. State tax forms and instructions   In most instances, a treaty does not affect the right of a country to tax its own residents (including those who are U. State tax forms and instructions S. State tax forms and instructions citizens) or of the United States to tax its residents or citizens (including U. State tax forms and instructions S. State tax forms and instructions citizens who are residents of the foreign country). State tax forms and instructions This provision is known as the “saving clause. State tax forms and instructions ”   For example, an individual who is a U. State tax forms and instructions S. State tax forms and instructions citizen and a resident of Canada may have dividend income from a U. State tax forms and instructions S. State tax forms and instructions corporation. State tax forms and instructions The treaty provides a maximum rate of 15% on dividends received by a resident of Canada from sources in the United States. State tax forms and instructions Even though a resident of Canada, the individual is a U. State tax forms and instructions S. State tax forms and instructions citizen and the saving clause overrides the treaty article that limits the U. State tax forms and instructions S. State tax forms and instructions tax to 15%. State tax forms and instructions    Exceptions to the saving clause can be found in Article XXIX, paragraph 3. State tax forms and instructions Treaty-based position. State tax forms and instructions   If you take the position that any U. State tax forms and instructions S. State tax forms and instructions tax is overruled or otherwise reduced by a U. State tax forms and instructions S. State tax forms and instructions treaty (a treaty-based position), you generally must disclose that position on Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), and attach it to your return. State tax forms and instructions Personal Services A U. State tax forms and instructions S. State tax forms and instructions citizen or resident who is temporarily present in Canada during the tax year is exempt from Canadian income taxes on pay for services performed, or remittances received from the United States, if the citizen or resident qualifies under one of the treaty exemption provisions set out below. State tax forms and instructions Income from employment (Article XV). State tax forms and instructions   Income U. State tax forms and instructions S. State tax forms and instructions residents receive for the performance of dependent personal services in Canada (except as public entertainers) is exempt from Canadian tax if it is not more than $10,000 in Canadian currency for the year. State tax forms and instructions If it is more than $10,000 for the year, it is exempt only if: The residents are present in Canada for no more than 183 days in any 12-month period beginning or ending in the year concerned, and The income is not paid by, or on behalf of, a Canadian resident and is not borne by a permanent establishment in Canada. State tax forms and instructions    Whether there is a permanent establishment in Canada is determined by the rules set forth in Article V. State tax forms and instructions Example. State tax forms and instructions You are a U. State tax forms and instructions S. State tax forms and instructions resident employed under an 8-month contract with a Canadian firm to install equipment in their Montreal plant. State tax forms and instructions During the calendar year you were physically present in Canada for 179 days and were paid $16,500 (Canadian) for your services. State tax forms and instructions Although you were in Canada for not more than 183 days during the year, your income is not exempt from Canadian income tax because it was paid by a Canadian resident and was more than $10,000 (Canadian) for the year. State tax forms and instructions Pay received by a U. State tax forms and instructions S. State tax forms and instructions resident for work regularly done in more than one country as an employee on a ship, aircraft, motor vehicle, or train operated by a U. State tax forms and instructions S. State tax forms and instructions resident is exempt from Canadian tax. State tax forms and instructions Income from self-employment (Article VII). State tax forms and instructions   Income from services performed (other than those performed as an employee) are taxed in Canada if they are attributable to a permanent establishment in Canada. State tax forms and instructions This income is treated as business profits, and deductions similar to those allowed under U. State tax forms and instructions S. State tax forms and instructions law are allowable. State tax forms and instructions   If you carry on (or have carried on) business in both Canada and the United States, the business profits are attributable to each country based on the profits that the permanent establishment might be expected to make if it were a distinct and separate person engaged in the same or similar activities. State tax forms and instructions The business profits attributable to the permanent establishment include only those profits derived from assets used, risks assumed, and activities performed by the permanent establishment. State tax forms and instructions   You may be considered to have a permanent establishment if you meet certain conditions. State tax forms and instructions For more information, see Article V (Permanent Establishment) and Article VII (Business Profits). State tax forms and instructions Public entertainers (Article XVI). State tax forms and instructions   The provisions under income from employment or income from self-employment do not apply to public entertainers (such as theater, motion picture, radio, or television artistes, musicians, or athletes) from the United States who receive more than $15,000 in gross receipts in Canadian currency, including reimbursed expenses, from their entertainment activities in Canada during the calendar year. State tax forms and instructions However, this provision for public entertainers does not apply (and the other provisions will apply) to athletes participating in team sports in leagues with regularly scheduled games in both the United States and Canada. State tax forms and instructions Compensation paid by the U. State tax forms and instructions S. State tax forms and instructions Government (Article XIX). State tax forms and instructions   Wages, salaries, and similar income (other than pensions) paid to a U. State tax forms and instructions S. State tax forms and instructions citizen by the United States or any of its agencies, instrumentalities, or political subdivisions for discharging governmental functions are exempt from Canadian income tax. State tax forms and instructions   The exemption does not apply to pay for services performed in connection with any trade or business carried on for profit by the United States, or any of its agencies, instrumentalities, or political subdivisions. State tax forms and instructions Students and apprentices (Article XX). State tax forms and instructions   A full-time student, apprentice, or business trainee who is in Canada to study or acquire business experience is exempt from Canadian income tax on remittances received from any source outside Canada for maintenance, education, or training. State tax forms and instructions The recipient must be or must have been a U. State tax forms and instructions S. State tax forms and instructions resident immediately before visiting Canada. State tax forms and instructions   An apprentice or business trainee can claim this exemption only for a period of one year from the date the individual first arrived in Canada for the purpose of training. State tax forms and instructions Pensions, Annuities, Social Security, and Alimony Under Article XVIII, pensions and annuities from Canadian sources paid to U. State tax forms and instructions S. State tax forms and instructions residents are subject to tax by Canada, but the tax is limited to 15% of the gross amount (if a periodic pension payment) or of the taxable amount (if an annuity). State tax forms and instructions Canadian pensions and annuities paid to U. State tax forms and instructions S. State tax forms and instructions residents may be taxed by the United States, but the amount of any pension included in income for U. State tax forms and instructions S. State tax forms and instructions tax purposes may not be more than the amount that would be included in income in Canada if the recipient were a Canadian resident. State tax forms and instructions Pensions. State tax forms and instructions   A pension includes any payment under a pension or other retirement arrangement, Armed Forces retirement pay, war veterans pensions and allowances, and payments under a sickness, accident, or disability plan. State tax forms and instructions It includes pensions paid by private employers and the government for services rendered. State tax forms and instructions   Pensions also include payments from individual retirement arrangements (IRAs) in the United States, registered retirement savings plans (RRSPs) and registered retirement income funds (RRIFs) in Canada. State tax forms and instructions   Pensions do not include social security benefits. State tax forms and instructions Roth IRAs. State tax forms and instructions   A distribution from a Roth IRA is exempt from Canadian tax to the extent it would be exempt from U. State tax forms and instructions S. State tax forms and instructions tax if paid to a U. State tax forms and instructions S. State tax forms and instructions resident. State tax forms and instructions In addition, you may elect to defer any tax in Canada on income accrued within the Roth IRA but not distributed by the Roth IRA. State tax forms and instructions However, you cannot defer tax on any accruals due to contributions made after you become a Canadian resident. State tax forms and instructions Tax-deferred plans. State tax forms and instructions   Generally, income that accrues in a Canadian RRSP or RRIF is subject to U. State tax forms and instructions S. State tax forms and instructions tax, even if it is not distributed. State tax forms and instructions However, a U. State tax forms and instructions S. State tax forms and instructions citizen or resident can elect to defer U. State tax forms and instructions S. State tax forms and instructions tax on income from the plan until the income is distributed. State tax forms and instructions Form 8891 is used to make the election. State tax forms and instructions Annuities. State tax forms and instructions    An annuity is a stated sum payable periodically at stated times, during life, or during a specified number of years, under an obligation to make the payments in return for adequate and full consideration (other than services rendered). State tax forms and instructions Annuities do not include: Non-periodic payments, or An annuity the cost of which was deductible for tax purposes. State tax forms and instructions Special rules. State tax forms and instructions    Special rules apply to pensions and annuities with respect to: Short-term assignments, Cross-border commuters, and Individuals who participate in a Canadian qualifying plan. State tax forms and instructions Generally, distributions in such cases are deemed to be earned in the country in which the plan is established, without regard to where the services were rendered. State tax forms and instructions Social security benefits. State tax forms and instructions   U. State tax forms and instructions S. State tax forms and instructions social security benefits paid to a resident of Canada are taxed in Canada as if they were benefits under the Canada Pension Plan, except that 15% of the amount of the benefit is exempt from Canadian tax. State tax forms and instructions Alimony. State tax forms and instructions   Alimony and similar amounts (including child support payments) from Canadian sources paid to U. State tax forms and instructions S. State tax forms and instructions residents are exempt from Canadian tax. State tax forms and instructions For purposes of U. State tax forms and instructions S. State tax forms and instructions tax, these amounts are excluded from income to the same extent they would be excluded from income in Canada if the recipient was a Canadian resident. State tax forms and instructions Investment Income From Canadian Sources The treaty provides beneficial treatment for certain items of Canadian source income that result from an investment of capital. State tax forms and instructions Dividends (Article X). State tax forms and instructions   For Canadian source dividends received by U. State tax forms and instructions S. State tax forms and instructions residents, the Canadian income tax generally may not be more than 15%. State tax forms and instructions   A 5% rate applies to intercorporate dividends paid from a subsidiary to a parent corporation owning at least 10% of the subsidiary's voting stock. State tax forms and instructions However, a 10% rate applies if the payer of the dividend is a nonresident-owned Canadian investment corporation. State tax forms and instructions   These rates do not apply if the owner of the dividends carries on, or has carried on, a business in Canada through a permanent establishment and the holding on which the income is paid is effectively connected with that permanent establishment. State tax forms and instructions Interest (Article XI). State tax forms and instructions   Generally, Canadian source interest received by U. State tax forms and instructions S. State tax forms and instructions residents is exempt from Canadian income tax. State tax forms and instructions   The exemption does not apply if the owner of the interest carries on, or has carried on, a business in Canada through a permanent establishment and the debt on which the income is paid is effectively connected with that permanent establishment. State tax forms and instructions Gains from the sale of property (Article XIII). State tax forms and instructions   Generally, gains from the sale of personal property by a U. State tax forms and instructions S. State tax forms and instructions resident having no permanent establishment in Canada are exempt from Canadian income tax. State tax forms and instructions However, the exemption from Canadian tax does not apply to gains realized by U. State tax forms and instructions S. State tax forms and instructions residents on Canadian real property, and on personal property belonging to a permanent establishment in Canada. State tax forms and instructions   If the property subject to Canadian tax is a capital asset and was owned by the U. State tax forms and instructions S. State tax forms and instructions resident on September 26, 1980, not as part of the business property of a permanent establishment in Canada, generally the taxable gain is limited to the appreciation after 1984. State tax forms and instructions Royalties (Article XII). State tax forms and instructions   The following are exempt from Canadian tax: Copyright royalties and other like payments for the production or reproduction of any literary, dramatic, musical, or artistic work (other than payments for motion pictures and works on film, videotape, or other means of reproduction for use in connection with television, which may be taxed at 10%), Payments for the use of, or the right to use, computer software, Payments for the use of, or the right to use, any patent or any information concerning industrial, commercial, or scientific experience (but not within a rental or franchise agreement), and Payments for broadcasting as agreed to in an exchange of notes between the countries. State tax forms and instructions   This rate or exemption does not apply if the owner of the royalties carries on, or has carried on, a business in Canada through a permanent establishment and the right or property on which the income is paid is effectively connected with that permanent establishment. State tax forms and instructions   This exemption (or lower rate) does not apply to royalties to explore for or to exploit mineral deposits, timber, and other natural resources. State tax forms and instructions Other Income Generally, Canadian source income that is not specifically mentioned in the treaty, may be taxed by Canada. State tax forms and instructions Gambling losses. State tax forms and instructions   Canadian residents may deduct gambling losses in the U. State tax forms and instructions S. State tax forms and instructions against gambling winnings in the U. State tax forms and instructions S. State tax forms and instructions in the same manner as a U. State tax forms and instructions S. State tax forms and instructions resident. State tax forms and instructions Charitable Contributions United States income tax return. State tax forms and instructions   Under Article XXI, you may deduct contributions to certain qualified Canadian charitable organizations on your United States income tax return. State tax forms and instructions Besides being subject to the overall limits applicable to all your charitable contributions under U. State tax forms and instructions S. State tax forms and instructions tax law, your charitable contributions to Canadian organizations (other than contributions to a college or university at which you or a member of your family is or was enrolled) are subject to the U. State tax forms and instructions S. State tax forms and instructions percentage limits on charitable contributions, applied to your Canadian source income. State tax forms and instructions If your return does not include gross income from Canadian sources, charitable contributions to Canadian organizations are generally not deductible. State tax forms and instructions Example. State tax forms and instructions You are a U. State tax forms and instructions S. State tax forms and instructions citizen living in Canada. State tax forms and instructions You have both U. State tax forms and instructions S. State tax forms and instructions and Canadian source income. State tax forms and instructions During your tax year, you contribute to Canadian organizations that would qualify as charitable organizations under U. State tax forms and instructions S. State tax forms and instructions tax law if they were U. State tax forms and instructions S. State tax forms and instructions organizations. State tax forms and instructions To figure the maximum amount of the contribution to Canadian organizations that you can deduct on your U. State tax forms and instructions S. State tax forms and instructions income tax return, multiply your adjusted gross income from Canadian sources by the percentage limit that applies to contributions under U. State tax forms and instructions S. State tax forms and instructions income tax law. State tax forms and instructions Then include this amount on your return along with all your domestic charitable contributions, subject to the appropriate percentage limit required for contributions under U. State tax forms and instructions S. State tax forms and instructions income tax law. State tax forms and instructions The appropriate percentage limit for U. State tax forms and instructions S. State tax forms and instructions tax purposes is applied to your total adjusted gross income from all sources. State tax forms and instructions Qualified charities. State tax forms and instructions   These Canadian organizations must meet the qualifications that a U. State tax forms and instructions S. State tax forms and instructions charitable organization must meet under U. State tax forms and instructions S. State tax forms and instructions tax law. State tax forms and instructions Usually an organization will notify you if it qualifies. State tax forms and instructions For further information on charitable contributions and the U. State tax forms and instructions S. State tax forms and instructions percentage limits, see Publication 526, Charitable Contributions. State tax forms and instructions Canadian income tax return. State tax forms and instructions   Under certain conditions, contributions to qualified U. State tax forms and instructions S. State tax forms and instructions charitable organizations may also be claimed on your Canadian income tax return if you are a Canadian resident. State tax forms and instructions Income Tax Credits The treaty contains a credit provision (Article XXIV) for the elimination of double taxation. State tax forms and instructions In general, the United States and Canada both allow a credit against their income tax for the income tax paid to the other country on income from sources in that other country. State tax forms and instructions For detailed discussions of the U. State tax forms and instructions S. State tax forms and instructions income tax treatment of tax paid to foreign countries, see Publication 514, Foreign Tax Credit for Individuals. State tax forms and instructions See paragraphs (4) and (5) of Article XXIV for certain provisions that affect the computation of the credit allowed by the United States for Canadian income taxes paid by U. State tax forms and instructions S. State tax forms and instructions citizens residing in Canada. State tax forms and instructions Competent Authority Assistance Under Article XXVI, a U. State tax forms and instructions S. State tax forms and instructions citizen or resident may request assistance from the U. State tax forms and instructions S. State tax forms and instructions competent authority when the actions of Canada, the United States, or both, potentially result in double taxation or taxation contrary to the treaty. State tax forms and instructions The U. State tax forms and instructions S. State tax forms and instructions competent authority may then consult with the Canadian competent authority to determine if the double taxation or denial of treaty benefits in question can be avoided. State tax forms and instructions If the competent authorities are not able to reach agreement in a case, binding arbitration proceedings may apply. State tax forms and instructions It is important that your request for competent authority assistance be made as soon as you have been notified by either Canada or the United States of proposed adjustments that would result in denial of treaty benefits or in double taxation. State tax forms and instructions This is so that implementation of any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. State tax forms and instructions For information that you should include with your request for competent authority assistance, see Revenue Procedure 2006-54, 2006-49 IRB 1035, available at www. State tax forms and instructions irs. State tax forms and instructions gov/irb/2006-49_IRB/ar13. State tax forms and instructions html. State tax forms and instructions The request should be addressed to:  Deputy Commissioner (International) Large Business and International Division Attn: Office of Tax Treaty  Internal Revenue Service 1111 Constitution Ave. State tax forms and instructions , NW Routing: MA3-322A Washington, D. State tax forms and instructions C. State tax forms and instructions 20024 In addition to a timely request for assistance, you should take the following measures: File a timely protective claim for credit or refund of U. State tax forms and instructions S. State tax forms and instructions taxes on Form 1040X, Form 1120X, or amended Form 1041, whichever is appropriate. State tax forms and instructions This will, among other things, give you the benefit of a foreign tax credit in case you do not qualify for the treaty benefit in question. State tax forms and instructions For figuring this credit, attach either Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), or Form 1118, Foreign Tax Credit — Corporations, as appropriate. State tax forms and instructions Attach your protective claim to your request for competent authority assistance. State tax forms and instructions Take appropriate action under Canadian procedures to avoid the lapse or termination of your right of appeal under Canadian income tax law. State tax forms and instructions How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS and the Canada Revenue Agency in several ways. State tax forms and instructions Text of Treaty You can get the text of the U. State tax forms and instructions S. State tax forms and instructions —Canada income tax treaty from: Superintendent of Documents U. State tax forms and instructions S. State tax forms and instructions Government Printing Office P. State tax forms and instructions O. State tax forms and instructions Box 371954 Pittsburgh, PA 15250-7954 The treaty can also be found on the Internet at IRS. State tax forms and instructions gov. State tax forms and instructions U. State tax forms and instructions S. State tax forms and instructions Taxation During the filing season, the IRS conducts a taxpayer assistance program in Canada. State tax forms and instructions To find out if IRS personnel will be in your area, you should contact the consular office at the nearest U. State tax forms and instructions S. State tax forms and instructions Embassy or consulate. State tax forms and instructions Mail. State tax forms and instructions For answers to technical or account questions, you can write to:   Internal Revenue Service International Section Philadelphia, PA 19255-0525 Phone. State tax forms and instructions You can call the IRS for help at (267) 941-1000 (not a toll-free call). State tax forms and instructions Canadian Taxation You can get information on Canadian taxation from the Canada Revenue Agency. State tax forms and instructions The International Tax Services Office can be contacted on 1-800-267-5177 (from anywhere in Canada and the U. State tax forms and instructions S. State tax forms and instructions ) or on the Internet at www. State tax forms and instructions cra-arc. 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The State Tax Forms And Instructions

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