Charitable Organizations Exemption Applications: Declaratory Judgments - Representation During Appeals


A principal officer or trustee may represent an organization at any level of appeal. Or, the organization may be represented by an attorney, certified public accountant, or individual enrolled to practice before the Internal Revenue Service.

If the organization's representative attends a conference without a principal officer or trustee, the representative must file a proper power of attorney or a tax information authorization before receiving or inspecting confidential information. Form 2848PDF, Power of Attorney and Declaration of Representative, or Form 8821PDF, Tax Information Authorization, as appropriate (or any other properly written power of attorney or authorization), may be used for this purpose.

Additional information

Form 2848 instructionsPDF