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: 15-Feb-2013
