Charitable Organizations Exemption Applications: Declaratory Judgments - Appeals Office Consideration

If you disagree with a proposed determination an agent made about your organization's qualification for tax-exempt status, you may file an appeal with the Appeals Office. Your protest statement must be filed within 30 days of the date of the formal written proposal letter from the IRS (often called the "30-day letter") and should include:

  1. Your organization's name, address, Employer Identification Number (EIN) and a daytime phone number,
  2. A statement that the organization wants to protest the proposed determination,
  3. A copy of the 30-day letter showing the findings that you disagree with (or the date and IRS office symbols from the letter),
  4. An explanation of your reasons for disagreeing, including any supporting documents, and
  5. The law or authority, if any, on which you are relying.

Include the following declaration with your protest statement:

"Under penalties of perjury, I declare that I have examined this protest statement, including accompanying documents, and to the best of my knowledge and belief, the statement contains all relevant facts, and such facts are true, correct and complete."

The protest statement may be signed by an officer of your organization or your representative. Submit your protest and any supporting documents to the address shown on the letter.

If you do not file a protest, you will not be able to seek a declaratory judgment in court at a later date. The court requires that you first exhaust administrative remedies at the IRS. Generally, if you do not file, you will not have exhausted those remedies.

Additional information