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Aug. 1, 2024 ¡ª If you get an unexpected letter, email or text that claims to be from the IRS or another trusted source ¨C like a bank, credit company or tax software provider ¨C here are some tell-tale signs that it¡¯s a scam.

Information about Form 1024, Application for Recognition of Exemption Under Section 501(a), including recent updates, related forms, and instructions on how to file. Organizations use Form 1024 to apply for 501(a) exemption or to receive a 501(c) status determination letter.

Information about Form 5316, Application for Group or Pooled Trust Ruling, including recent updates, related forms, and instructions on how to file. Group/pooled trust sponsors file Form 5316 to request a letter from the IRS for a determination that the trust is a group trust arrangement.

Information about Form 8802, Application for U.S. Residency Certification, including recent updates, related forms, and instructions on how to file. Use Form 8802 to request Form 6166, a letter of U.S. residency certification for claiming benefits under an income tax treaty or VAT exemption.

Tax Tip 2025-33, May 27, 2025 ¡ª IRS sends notices and letters when it needs to ask a question about a taxpayer¡¯s federal tax return, let them know about a change to their account or request a payment. Don¡¯t panic if mail comes from the IRS ¨C they¡¯re here to help.

Tax Tip 2024-45, May 6, 2024 ¡ª IRS sends notices and letters when it needs to ask a question about a taxpayer¡¯s federal tax return, let them know about a change to their account or request a payment. Don¡¯t panic if something comes in the mail from the IRS ¨C they¡¯re here to help.

Information about Form 5300, Application for Determination for Employee Benefit Plan, including recent updates, related forms and instructions on how to file. Form 5300 is used by employers who adopted an individually designed plan to request a determination letter from the IRS for the initial qualification of a defined benefit or a defined contribution plan and the exempt status of any related trust.

The Independent Office of Appeals (Appeals) conducts yearly surveys of customer satisfaction. The surveys are conducted online by an independent, third-party market survey vendor. Beginning in November 2021, Appeals offered every taxpayer and representative who has had a case heard in Appeals an opportunity to participate in the online survey. Information about the survey is included with all final closing letters.

Nonprofit status may make an organization eligible for certain benefits, such as state sales, property, and income tax exemptions; however, this corporate status does not automatically grant exemption from federal income tax. To be tax exempt, most organizations must apply for recognition of exemption from the Internal Revenue Service to obtain a ruling or determination letter recognizing tax exemption.

Information about Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans, including recent updates, related forms and instructions on how to file. Form 5307 is used by adopters of master or prototype program or volume submitter plans to request a determination letter from the IRS for the qualification of a defined benefit or defined contribution plan and the exempt status of any related trust.