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Declaratory Judgments - Availability of Administrative Remedies

The administrative remedies that must be exhausted within the Internal Revenue Service include these steps:

  1. Filing a substantially completed application Form 1023 or the filing a request for a determination of foundation status;
  2. If an application is filed late, requesting an extension of time;
  3. Submitting timely all additional information requested to perfect an exemption application or request for determination of private foundation status; and
  4. Exhausting all administrative appeals available within the Service, including protest of an adverse determination or ruling on an exemption application from the Exempt Organziations Determinations or Technical office.


Return to Life Cycle of a Private Foundation

Page Last Reviewed or Updated: 30-Apr-2013