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Private Foundation Excise Tax Procedures: Declaratory judgments

If an organization has exhausted all administrative remedies, then it may be able to seek a declaratory judgment from the U.S. Tax Court, the U.S. Claims Court, or the U.S. District Court for the District of Columbia. This remedy is available for adverse determinations (or failure by the Service to make a determination) on an organization's initial or continuing qualification or classification of an organization as an exempt organization under section 501(c)(3), as an organization to which a deduction for a contribution is allowed under section 170(c)(2); as a private foundation under section 509(a); or as a private operating foundation under section 4942(j)(3).

The declaratory judgment remedy can be used only after all administrative remedies have been exhausted ; or, if the Service has not issued a notice of final determination, after 270 days have elapsed since the organization requested a determination and the organization has timely taken all reasonable steps to secure the determination. Certain procedural limitations apply to a declaratory judgment action.

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Page Last Reviewed or Updated: 24-Apr-2014