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Form 1023: Exemption application filed by organization lacking required structure
How does the IRS process an application submitted by an organization that does not have the required organizational structure?
If an organization does not have the required organizational structure, the IRS will return its application (the user fee is generally not refundable, however). If the organization can create the required structure within the time specified by the IRS, it can resubmit the application without penalty or paying an additional user fee.
Page Last Reviewed or Updated: 2013-01-15