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

Printable samples of this notice (PDF)

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.