An organization that claims tax-exempt status under section 501(a), but has not yet received an IRS letter recognizing exempt status, is generally required to file an annual exempt organization return. If an annual return is due before the organization has submitted its application or while the organization's application for recognition of exempt status is pending (including any appeal of a proposed adverse determination), the organization must e-file the return (including all applicable schedules and attachments). Charities and nonprofits can file forms electronically through an IRS authorized e-file provider. Indicate that exempt status is not yet recognized by checking the appropriate box on page 1 of Form 990 or 990-EZ. Like other exempt organization annual returns, a return filed before exempt status is recognized is subject to public disclosure. If an organization has unrelated business income of more than $1,000, it must also e-file Form 990-T, Exempt Organization Business Income Tax ReturnPDF. Your organization must comply with other tax law requirements applicable to tax-exempt organizations. See Publication 557, Tax Exempt Status for Your OrganizationPDF, for more information. Additional information Contributions to organization with IRS application pending Tax law compliance before exempt status is recognized - Private foundations Publication 4221-PC, Compliance Guide for 501(c)(3) Public Charities PDF Publication 4221-NC, Compliance Guide for Tax-Exempt Organizations (Other Than Charities) PDF StayExempt - Interactive Training for Charities Return to Life Cycle of a Public Charity Return to Life Cycle of a Social Welfare Organization Return to Life Cycle of a Labor Organization Return to Life Cycle of an Agricultural or Horticultural Organization Return to Life Cycle of a Business League (Trade Association)
