Advance Ruling Process Elimination Frequently Asked Questions: Action Required by Affected Organization |
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My organization’s advance ruling expired on June 30, 2008, and the organization has not filed Form 8734. What do I have to do?
Because your organization’s advance ruling period expired after June 9, the new rules apply to it. The organization will be classified as a public charity for its first five years of existence regardless of the support actually received. It need not file Form 8734 with the Service. Beginning with the organization's sixth taxable year and all succeeding years, it must meet the public support test as shown on Schedule A.
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Page Last Reviewed or Updated: August 31, 2009