If your organization will be represented by a third party, whether in person or by correspondence, you must file a power of attorney specifically authorizing the individual to represent your organization. Form 2848, Power of Attorney and Declaration of Representative, may be used for this purpose. If you want the third party to be able to receive information about your case, but not to represent you, you may use Form 8821, Tax Information Authorization, instead of Form 2848.
Additional information
Return to life cycle of a public charity
Return to life cycle of a private foundation
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)