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Form 1023: Advance Ruling of Public Charity Status

Is there such a thing as an "advance ruling?"

Federal tax law used to provide an advance ruling process whereby new section 501(c)(3) organizations could qualify as publicly supported organizations even though they had not existed long enough to establish a record of public support. This process was eliminated in 2008. A new organization now can be treated as a publicly supported organization for its first five years, and must establish that it meets the test beginning with its sixth taxable year.

Page Last Reviewed or Updated: 29-Jan-2014