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Tax Law Compliance Before Exempt Status Is Recognized - Private Foundation

A foundation that claims tax-exempt status, but has not yet received an IRS letter recognizing that status, is generally required to file an annual exempt organization return. If an annual return is due before the foundation has submitted its application or while its application for recognition of exempt status is pending (including any appeal of a proposed adverse determination), the foundation must file the return (including all applicable schedules and attachments) at the following address:

Department of the Treasury
Internal Revenue Service Center
Ogden, Utah  84201-0027

Indicate that an application is pending by checking the appropriate box on page 1 of Form 990-PF.

If the foundation's principal business, office, or agency is located in a foreign country or U.S. possession, mail to:

Internal Revenue Service Center
P.O. Box 409101
Ogden, Utah  84409

Like other exempt organization annual returns, a return filed while an application is pending is subject to public disclosure.
 
If an organization has unrelated business income of more than $1,000, it must also file Form 990-T, Exempt Organization Business Income Tax Return.
 
Your organization must comply with other tax law requirements applicable to section 501(c)(3) tax-exempt organizations.  See Publication 4221-PF, Compliance Guide for 501(c)(3) Private Foundations, for more information.

Additional information:

Contributions to Organization with IRS Application Pending


Return to Life Cycle of a Private Foundation

Page Last Reviewed or Updated: 05-Mar-2014