Information For...

For you and your family
Standard mileage and other information

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

Popular For Tax Pros

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

Examples - Organizations Do Not Qualify for Expedited Processing of Exemption Applications

Disaster Relief - Example #1

Applicant was formed to secure housing for the homeless and educate individuals regarding the dangers of hurricanes. Its operations are conducted in several states in the South.  The organization’s application is pending review when a major hurricane, affecting states other than those in which the applicant operates, hits.  The organization requests expedite treatment and indicates it is providing disaster relief.  Because it conducts no activity in states impacted by the hurricane, the expedite request is not approved. 

Pending Grant - Example # 2

An organization whose purpose is to provide housing for low-income individuals submits an application for exemption .  The organization must provide proof of 501(c)(3) exemption to the Department of Housing and Urban Development before it can receive funds.  The applicant does not qualify for expedited treatment because it does not have a commitment for grant funds by a specified date.

Pending Grant - Example # 3

An organization plans to raise $50,000 annually and make distributions to fire victims in a community.  When it applies for exemption, it has a commitment from a specific business to donate $500 to get the organization started if the organization can provide proof of its 501(c)(3) status by a specific date.  The request to expedite processing is not approved because the grant is insignificant compared to the organization's annual revenue, and will not have a major impact on the organization's ability to operate.

Additional information