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Advance Ruling Process Elimination - Transition Rules

A section 501(c)(3) organization that has received an advance ruling with an expiration date on or after June 9, 2008, is classified as a publicly supported charity during its first five years.  Such an organization and its donors may rely on the organizations's advance ruling and the organizations no longer needs to file Form 8734 with the IRS. Beginning with the organization's sixth taxable year, it must establish that it meet the public support test by showing that it is publicly supported on its Form 990, Return of Organization Exempt From Income Tax. 

An organizations with an advance ruling that expired before June 9, 2008, and that did not timely submit Form 8734 to the IRS is treated as a private foundation.  If such an organization has at all times met the public support test and has not received a formal determination stating that it is a public charity following its advance ruling period it should File Form 8940, Request for Miscellaneous Determination and provide the information required for  reclassification of foundation status. These organizations may also be asked to sign a statement under penalties of perjury indicating that the financial data provided is representative of prior years, and may be asked for financial information for prior years.  



Page Last Reviewed or Updated: 09-Jun-2015