Exempt Organizations e-File - Waivers of Electronic Filing Requirement


Will the IRS grant waivers releasing tax-exempt organizations from the e-File requirement?

Notice 2010-13 establishes criteria under which tax-exempt organizations can request waivers of the electronic filing requirement:

  • Where the exempt organization cannot meet electronic filing requirements due to technology constraints; or
  • Where compliance with the requirements would result in undue financial burden on the filer.