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For you and your family
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Forms and Instructions

Single and Joint Filers With No Dependents
Request for Taxpayer Identification Number (TIN) and Certification
Application for Automatic Extension of Time
Miscellaneous Income

 

Individual Tax Return
Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Request for Transcript of Tax Return

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

Life Cycle of an Exempt Organization - Significant Events

In addition to periodic reporting, a tax-exempt organization may interact with the Internal Revenue Service at key times during its life cycle.


Reporting Changes to the IRS
An exempt organization that is required to file an annual return must report name, address, and structural and operational changes on its return. Similarly, a small organization that is required to file an annual notice must report such changes in its filing.  Regardless of whether an organization files an annual return or notice, it may also report these changes to the EO Determinations Office; however, such reporting does not relieve the organization from reporting the changes on its annual return.

As stated in the exemption determination letter, an organization must notify the IRS of material changes in its form, activities, or sources of support. This includes notifying the IRS when the organization terminates.

Private Letter Rulings and Determination Letters
You may want to seek a private letter ruling or determination letter on the tax consequences of material changes in your structure or activities.

Audits
The IRS may audit an exempt organization to ensure that it is complying with the requirements for exemption and paying required taxes.


Return to Life Cycle of a Social Welfare Organization

Return to Life Cycle of a Labor Organization

Return to Life Cycle of an Agricultural or Horticultural Organization

Return to Life Cycle of a Business League (Trade Association)