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
- Publication 557, Tax-Exempt Status for Your Organization.
- 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.