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Tax Law Compliance Before Exempt Status Is Recognized

An organization that claims tax-exempt status under section 501(a), but has not yet received an IRS letter recognizing exempt status, is generally required to file an annual exempt organization return. If an annual return is due before the organization has submitted its application or while the organization's application for recognition of exempt status is pending (including any appeal of a proposed adverse determination), the organization 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

If the organization'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

Indicate that exempt status is not yet recognized by checking the appropriate box on page 1 of Form 990 or 990-EZ.

Like other exempt organization annual returns, a return filed before exempt status is recognized 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 tax-exempt organizations.  See Publication 557, Tax Exempt Status for Your Organization, for more information.

 

Additional information

 

 


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Page Last Reviewed or Updated: 05-Mar-2014