Understanding Your CP120B Notice

 

You are no longer recognized as a tax- exempt subordinate in a group ruling letter.


What you need to do

  • If you believe you are a 501(c)(3) organization, you must submit Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, to be tax exempt.
  • If you are an organization other than a 501(c)(3) organization, you should continue to meet your annual filing requirements.

You may want to

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Frequently asked questions

Our organization is other than a 501(c)(3) and we would like a formal determination letter. What should we do?

Submit Form 1024, Application for Recognition of Exemption Under Section 501(a).


Tax publications you may find useful

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