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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Disaster Relief: Providing Disaster Relief Not Specified in Exemption Application

May an organization provide disaster relief to victims of a particular disaster even though disaster relief was not specified in its exemption application?

Yes. An organization that is qualified under section 501(c)(3) may engage in other activities that accomplish charitable purposes even though those activities were not described in its exemption application, without having to obtain permission from the IRS.  It should report new activities on its annual return.  

The organization may also report these changes to the Exempt Organizations Determinations Office at Internal Revenue Service, P.O. Box 2508, Cincinnati, Ohio  45201; however, such reporting does not relieve the organization from reporting the changes on its annual return.  When reporting new activities, include an employer identification number on all correspondence with the Internal Revenue Service.