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Exemption application process question asking whether organization seeking recognition of exemption from federal income taxation under IRC section 501(a) has received an employer identification number.

Exemption application process question asking whether organization seeking recognition of exemption from federal income taxation under IRC section 501(a) has existed for at least three years.

Exemption application process question asking whether organization seeking recognition of exemption from federal income taxation under IRC section 501(a) has attached the required user fee.

obÌåÓý is support provided to a section 501(c)(3) organizations under an employer leave-based donation program treated for purposes of qualifying as publicly supported under section 170(b)(1)(A)(vi)?

Exemption application process question asking whether organization seeking recognition of exemption from federal income taxation under IRC Section 501(a) has included required financial information with its application.

This page provides information submitted within approved filings of the Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, for applications submitted on or after August 6, 2014.

Exemption application process question asking whether organization seeking recognition of exemption from federal income taxation under IRC section 501(a) has attached a conformed copy of its governing document to its exemption application.

Information about Form 8940, Request for Miscellaneous Determination, including recent updates, related forms, and instructions on how to file. Organizations exempt under section 501(a) must electronically file Form 8940 to request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033. Nonexempt charitable trusts also file this form to request an initial determination under section 509(a)(3). Canadian registered charities file this form to be listed as an organization described in section 501(c)(3) on IRS.gov or request classification as a public charity rather than a private foundation.

IR-2022-2, January 3, 2022 ¡ª As part of ongoing efforts to improve service for the tax-exempt community, the IRS has revised Form 1024, Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code, to allow electronic filing.

Information about Publication 557, Tax-Exempt Status for Your Organization, including recent updates and related forms. Publication 557 discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code.