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Organizations No Longer Required to File Form 8734

Regulations promulgated in 2008 eliminated the advance ruling process for new 501(c)(3) organizations, under which a section 501(c)(3) organization was required to file Form 8734 to establish that it had been a publicly supported charity during its first five tax years. Transition rules apply to organizations that have previously received advance rulings.

Page Last Reviewed or Updated: 11-Dec-2014