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

Contact us if your address has changed.

Answers to common 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

Need Help?

  • You can authorize someone to contact the IRS on your behalf.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
  • If you can’t find what you need online, you can call the IRS at the 800, 866, or 888 number listed on the notice.