Sample Questions - Activities Appear to be Described in Subsection other than Requested Subsection

Applications for exemption and miscellaneous determination requests are assigned to Exempt Organizations specialists for review. If additional information is necessary to make a determination, a specialist will contact the organization for the information. Here’s a list of questions that might be asked on this topic.

Submitted Form 1023 – Organization Appears to be Described in Subsection Requiring Form 1024

1. You submitted Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, requesting recognition of exemption under IRC Section 501(a) as an organization described in Section 501(c)(3). From the information you provided, it is not clear whether you qualify under this section of the IRC. We need additional information before we can process your application and make a determination.

To be recognized under Section 501(c)(3), an organization must operate exclusively for the purposes described in Section 501(c)(3). The purposes described are charitable, religious, educational, scientific, literary, testing for public safety, fostering national or international amateur sports competition, and preventing cruelty to animals. Note that the term “charitable” is interpreted very broadly.

You can find additional information about all exempt organizations on the IRS website at www.irs.gov/charities and in IRS Publication 557, Tax-Exempt Status for Your Organization.

  • If you want to pursue recognition as an exempt organization described in Section 501(c)(3), please submit additional information showing how you are organized and operated exclusively for the purposes described in Section 501(c)(3).
  • If you decide that you qualify for recognition as an exempt organization described in a paragraph of Section 501(c) other than paragraph (c)(3), you may want to complete and return Form 1024, Application for Recognition of Exemption Under Section 501(a), which is available on the IRS website at www.irs.gov/formspubs. A new user fee is not required. Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application, including the applicable schedule to Form 1024.
  • If you decide not to pursue recognition as an exempt organization at this time, please submit a written statement indicating your intention. We will then close your case, and we won't refund any user fee you paid.

Submitted Form 1024 – Organization Appears to be Described in Other Subsection

2.You submitted Form 1024, Application for Recognition of Exemption Under Section 501(a), requesting recognition of exemption under IRC Section 501(a) as an organization described in Section 501(c) ([Enter requested subsection number (X1)]) as a [Enter description of organization under requested subsection, as listed on page 1 of Form 1024, e.g., social club].  From the information you provided, it is not clear whether you qualify under this section of the IRC. We need additional information before we can process your application and make a determination.

You can find additional information about all exempt organizations on the IRS website at www.irs.gov/charities and in IRS Publication 557, Tax-Exempt Status for Your Organization.

  • If you want to pursue recognition as an exempt organization described in Section 501(c) ([Enter requested subsection number (X1)]), please submit additional information showing how you meet the requirements of this subsection.
  • If you decide that you qualify for recognition as an exempt organization described in a different paragraph of Section 501(c) other than paragraph (c)(3), you may want to correct and return page 1 of Form 1024, Application for Recognition of Exemption Under Section 501(a), which is available on the IRS website at www.irs.gov/formspubs. A new user fee is not required. Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application, including the applicable schedule to Form 1024.
  • If you decide that you qualify for recognition as an exempt organization described in Section 501(c)(3), you may want to complete and return Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, which is available on the IRS website at www.irs.gov/formspubs. A new user fee is not required. Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application.  Pay special attention to the provisions required to be in your organizational documents by reviewing Part III of the Instructions for Form 1023.

If you decide not to pursue recognition as an exempt organization at this time, please submit a written statement indicating your intention. We will then close your case, and we won't refund any user fee you paid.

Additional information

See the complete list of Applying for Exemption/Miscellaneous Determination Sample Questions by topic.