Charitable Organizations Exemption Applications: Declaratory Judgments - Availability of Administrative Remedies

The administrative remedies that must be exhausted within the Internal Revenue Service include these steps:

  1. Filing a substantially completed application Form 1023 or the filing a request for a determination of foundation status;
  2. If an application is filed late, requesting an extension of time;
  3. Submitting timely all additional information requested to perfect an exemption application or request for determination of private foundation status; and
  4. Exhausting all administrative appeals available within the IRS, including protest of an adverse determination on an exemption application from the Exempt Organizations Rulings and Agreements office.