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Not For Profit/Exempt Organizations Blog

Tag Archives: domicile

IRS Rules on Domesticated Organization and Tax-Exempt Status

Posted in IRS Filings

Late last year, the Internal Revenue Service (“IRS”) issued a letter ruling, PLR 201446025, providing that, in certain instances, a nonprofit corporation exempt under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, and incorporated in State A was not required to file a new application for tax-exempt status (IRS Form 1023) when… Continue Reading