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Not For Profit/Exempt Organizations Blog

Tag Archives: Form 1023

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

IRS Advisory Committee on Tax Exempt and Government Entities Recommends Significant Changes

Posted in Formation, IRS Filings

Last week, the IRS Advisory Committee on Tax Exempt and Government Entities (“ACT”) held a public meeting at which the panel submitted its latest round of recommendations to senior IRS executives.  At the meeting, the ACT’s Exempt Organizations project team presented a report containing several recommendations intended to improve the application process for organizations seeking… Continue Reading

Applying for Tax Exemption? Toy with the IRS at Your Peril

Posted in Formation, Governance

The Tax Court recently delivered some sound advice – do not play “cat and mouse” with the IRS. In Ohio Disability Association v. Commissioner, a Tax Court Memo filed November 12, 2009, the Tax Court rejected the petitioner’s request for a declaratory judgment that it qualified as a public charity. The court’s rejection was based on its inability to conclude that the organization would operate exclusively for exempt purposes.