Application for Exemption or Misc. Determination: Sample Questions

Transcription

Application for Exemption or Misc. Determination: Sample Questions
http://www.irs.gov/Charities-&-Non-Profits/Charitable-Organizations/E...
Applications for exemption and miscellaneous determination requests are assigned to Exempt
Organizations specialists for review. If additional information is necessary to make a determination,
a specialist will contact the organization for the information. Sample questions are available on the
following topics:
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Activities Appear to be Described in Subsection other than Requested Subsection
Attempting to Influence Legislation or Political Campaign Intervention Activities
Bingo and Other Gaming
Church Affiliate (Integrated Auxiliary)
Compensation and Related Party Transactions
Credit Counseling
Down Payment Assistance
Financial Information and User Fees
Foundation Classification
Foundation Set-Aside 4942(g)
Government Affiliate
Group Ruling (Central Organization)
Housing Joint Ventures with Finalized Agreements/Operating History
Housing Joint Ventures without Finalized Agreements/Operating History
International Activities
Investments with Limited Partnerships
Limited Liability Company
Mission Society
Mortgage Foreclosure Assistance
Organizational and Administrative Requirements
Other Miscellaneous Activities
Voluntary Employees' Beneficiary Association
Page Last Reviewed or Updated: 06-Mar-2014
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Applying for Exemption/Misc. Determination: Sample Questions
http://www.irs.gov/Charities-&-Non-Profits/Other-Non-Profits/Exempt-O...
a specialist will contact the organization for the information. Here’s a list of questions that might be
asked on this topic.
Submitted Form 1023 – Organization Appears to be Described in Subsection Requiring Form 1024
1. You submitted Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of
the Internal Revenue Code, requesting recognition of exemption under Section 501(a) of the
Internal Revenue Code (IRC) as an organization described in Section 501(c)(3). From the
information you provided, it is not clear whether you qualify under this section of the IRC. We need
additional information before we can process your application and make a determination.
To be recognized under Section 501(c)(3), an organization must operate exclusively for the
purposes described in Section 501(c)(3). The purposes described are charitable, religious,
educational, scientific, literary, testing for public safety, fostering national or international amateur
sports competition, and preventing cruelty to animals. Note that the term “charitable” is interpreted
very broadly. See Treasury Regulation Section 1.501(c)(3)-1(d)(2).
You might qualify as an organization described in a paragraph of IRC Section 501(c) other than
paragraph (c)(3). You can find additional information about exempt organizations on the IRS
website at www.irs.gov/Charities-&-Non-Profits, Tax Information for Charities and Other
Non-Profits, and in IRS Publication 557, Tax-Exempt Status for Your Organization.
If you want to pursue recognition as an exempt organization described in Section 501(c)(3),
please submit additional information showing how you are organized and operated exclusively
for the purposes described in Section 501(c)(3).
If you decide that you qualify for recognition as an exempt organization described in a
paragraph of Section 501(c) other than paragraph (c)(3), please complete and return Form
1024, Application for Recognition of Exemption Under Section 501(a), which is available on the
IRS website at www.irs.gov/Forms-&-Pubs, Forms & Publications. A new user fee is not
required. Although supporting information previously furnished need not be duplicated, you must
provide any necessary additional information required for the application, including the
applicable schedule to Form 1024.
If you decide not to pursue recognition as an exempt organization at this time, please submit a
written statement indicating your intention, and we will close your case.
Submitted Form 1024 – Organization Appears to be Described in Subsection Requiring Form 1024
other than Subsection Requested
2. You submitted Form 1024, Application for Recognition of Exemption Under Section 501(a),
requesting recognition of exemption under Section 501(a) of the Internal Revenue Code (IRC) as an
organization described in Section 501(c)([Enter requested subsection number (X1)]) as a [Enter
description of organization under requested subsection, as listed on page 1 of Form 1024, e.g.,
social club].From the information you provided, it appears that you might more appropriately be
described in Section 501(c)([Enter recommended subsection number (X2)]) as a [Enter description
of organization under recommended subsection, as listed on page 1 of Form 1024, e.g., domestic
fraternal society], but we require additional information before we can process your application and
make a determination. You can find additional information about exempt organizations on the IRS
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website at www.irs.gov/Charities-&-Non-Profits, Tax Information for Charities and Other
Non-Profits, and in IRS Publication 557, Tax-Exempt Status for Your Organization.
If you agree to be classified as an organization described in Section 501(c)([X2]), please
provide a written statement indicating your agreement and complete Schedule [X] of Form
1024, which is available on the IRS website at www.irs.gov/Forms-&-Pubs, Forms &
Publications. A new user fee is not required. Although supporting information previously
furnished need not be duplicated, you must provide any necessary additional information
required for the application.
If you do not agree and wish to pursue recognition as an organization described in Section
501(c)([X1]), please submit additional information detailing how you meet the requirements of
this subsection.
Submitted Form 1024 Requesting 501(c)(7) but with Excessive Non-member Income – Might
Qualify under 501(c)(4)
organization described as a social club in Section 501(c)(7). From the information you provided, it
appears that you might not meet the limitations on gross receipts, but we require additional
information before we can process your application and make a determination.
In general, a social club described in Section 501(c)(7) may receive up to 35 percent of its gross
receipts from sources outside its membership (non-member income) without jeopardizing its tax
exemption. A social club with non-member income above this limit might lose its tax exemption,
depending on facts and circumstances. See IRS Publication 557, Tax-Exempt Status for Your
Organization, for more detail, including information on the related 15 percent limit.
You might want to consider pursuing exemption under Section 501(c)(4) as an organization
primarily engaged in social welfare activities. The promotion of social welfare means promoting in
some way the common good and general welfare of the people of the community. Your primary
activity is conducting events that are open to and benefit the general public. Therefore, it appears
you might better qualify for exemption as an organization described in Section 501(c)(4), but, as
noted above, we require additional information before we can process your application and make a
determination.
If you agree to be classified as an organization described in Section 501(c)(4), please provide a
written statement indicating your agreement and complete Schedule B of Form 1024, which is
available on the IRS website at www.irs.gov/Forms-&-Pubs, Forms & Publications. A new user
fee is not required. Although supporting information previously furnished need not be duplicated,
you must provide any necessary additional information required for the application.
If you want to continue to pursue recognition as an organization described in Section 501(c)(7),
please submit additional information detailing how, based on all the facts and circumstances,
you meet the requirements of that section.
Submitted Form 1024 – Organization Appears to be Described also in 501(c)(3), Requiring Form
1023
organization described in IRC Section 501(c)([X]). Based on the information you provided, it
appears you might more appropriately be described in Section 501(c)(3) as an organization
operated exclusively for religious, charitable, scientific, educational, or literary purposes, the
prevention of cruelty to children or animals, the promotion of amateur sports competition, or the
testing for public safety, but we require additional information before we can process your
application and make a determination. Contributions to organizations described in Section 501(c)(3)
generally are tax deductible. You can find additional information about exempt organizations on the
IRS website at www.irs.gov/Charities-&-Non-Profits, Tax Information for Charities and Other
Non-Profits, as well as in IRS Publication 557, Tax-Exempt Status for Your Organization.
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If you agree and want to be considered for recognition as an organization described in Section
501(c)(3), please complete and submit Form 1023, Application for Recognition of Exemption
Under Section 501(c)(3) of the Internal Revenue Code, which is available on the IRS website at
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www.irs.gov/Forms-&-Pubs, Forms & Publications. Although supporting information previously
furnished need not be duplicated, you must provide any necessary additional information
required for the application. Pay special attention to the provisions required to be in your
organizational documents by reviewing Part III of the Instructions for Form 1023.
If you want to continue to pursue recognition as an organization described in IRC Section 501(c)
([X]), please submit a statement indicating your intention.
More information:
See the complete list of Applying for Exemption/Miscellaneous Determination Sample Questions
by topic.
Page Last Reviewed or Updated: 21-Feb-2014
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Specific Questions for Form 1023, 501(c)(3) Organizations (1 through 4)
1: General question
2-4: Attempting to influence legislation
[Instruction: Ask question 1 if it appears based on the facts and circumstances that a
Section 501(c)(3) applicant is better described as a Section 501(c)(4) organization.]
1. Although you are applying for recognition as an organization described in Internal Revenue Code
Section 501(c)(3), based on the information submitted, it appears that you more closely resemble a
social welfare organization under Section 501(c)(4). To be tax-exempt under Section 501(c)(3), an
organization must be organized and operated exclusively for exempt purposes set forth in Section
501(c)(3), and none of its earnings may inure to any private shareholder or individual. In addition, it
may not attempt to influence legislation as a substantial part of its activities, and it may not
participate or intervene in any political campaign on behalf of (or in opposition to) any candidate for
public office. On the other hand, a Section 501(c)(4) social welfare organization may spend 100%
of its time attempting to influence legislation (so long as it is germane to the organization’s social
welfare purposes) and may engage in some political campaign intervention. A Section 501(c)(4)
social welfare organization is also a tax-exempt organization; however, contributions are not
tax-deductible.
a. State whether or not you would like us to consider you as an organization described
under Section 501(c)(4) as a social welfare organization rather than as a
Section 501(c)(3) organization.
b. If you do want us to consider you as an organization described under Section 501(c)(4),
rather than a Section 501(c)(3) organization, submit a completed Form 1024,
Application for Recognition of Exemption Under Section 501(a), which is available
on the IRS website at www.irs.gov/Forms-&-Pubs, Forms & Publications. You do not
need to pay a new user fee.
[Instruction: 2 is applicable if a Section 501(c)(3) applicant indicated on Part VIII, line 2a of the
Form 1023 that it will attempt to influence legislation, checked no to line 2b that it was making an
election by filing Form 5768, and did not submit additional information as requested by the Form
1023.]
2. On Part VIII, line 2a of your Form 1023, Application for Recognition of Exemption Under
Section 501(c)(3) of the Internal Revenue Code, you stated you would attempt to influence
legislation. You checked no to Part VIII, line 2b of the Form 1023 but did not describe whether your
attempts to influence legislation are a substantial part of your activities, including the time and
money spent on your attempts to influence legislation as compared to your total activities. Please
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describe your attempts to influence legislation in detail and state the percentage of your total
expenditures and total time spent on these activities during each of your past taxable years and an
estimate of your total expenditures and total time you intend to spend on these activities in the
future. For purposes of calculating the percentage of expenditures, allocate salaries, administrative,
overhead, and other general expenditures to these activities using a reasonable method.
For purposes of calculating the percentage of time, include volunteer as well as employee hours.
For purposes of this question, you are attempting to influence legislation if you contact, or urge the
public to contact, members of a legislative body for the purpose of proposing, supporting, or
opposing legislation. For these purposes, the term “legislation” includes action by Congress, a state
legislature, a local council, or a similar governing body, with respect to acts, bills, resolutions, or
similar items (such as legislative confirmation of appointive offices) or by the public in referendums,
ballot initiatives, constitutional amendments, or similar procedure.
[Instruction: 3 is applicable if the facts and circumstances indicate that the applicant attempts to
influence legislation but it checked no to Part VIII, line 2a.]
3. It appears you [insert description of activities set forth in the application indicating attempts to
influence legislation and enclose any supporting materials that have not been submitted by
applicant.] This activity appears to influence legislation, however you checked no to Part VIII, line
2a on your Form 1023. Provide the following information:
a. Describe these activities in greater detail, including the percentage of your total
expenditures and total time spent on these activities during each of your past taxable
years and an estimate of your total expenditures and total time you intend to spend on
these activities in the future. For purposes of calculating the percentage of expenditures,
allocate salaries, administrative, overhead, and other general expenditures to these
activities using a reasonable method. For purposes of calculating the percentage of time,
include volunteer as well as employee hours.
b. Submit [representative] copies of the materials you prepare or distribute in furtherance
of these activities.
[Instruction: 4 is applicable if the facts and circumstances indicate that the applicant may be an
“action” organization whose purposes can only be attained by legislation (as defined in Treas. Reg.
Section 1.501(c)(3)-1(c)(3)(iv)).]
4. Your primary activity is [insert language from application]. It appears your purposes can only be
attained by legislation or the defeat of proposed legislation. Explain whether there are other means
for accomplishing your purposes and if so, describe your activities in doing so.
Potential Political Campaign Intervention Activities (Form 1023 or Form 1024) (5 through 18)
[Instruction: If an organization has submitted Form 1024, only ask questions in 5 through 18 if the
activity at issue in the question (either alone or together with other activities) could potentially result
in the organization not being primarily engaged in activities that further its exempt purpose.]
5-7: General questions
8-10: Communications, and research and surveys
11-12: Candidate forums and candidate appearances
13-14: Voter registration, get out the vote drives, and voter guides
15-16: Private benefit to a particular political party or inurement and/or private benefit to a
candidate
17: Affiliated organizations
18: Grant making to other organizations
[Instruction: Ask 5 only if a Section 501(c)(3) applicant stated on its Form 1023 that it engages in
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political campaign intervention activities but did not describe those activities as required by the
Form.]
5. You stated on Part VIII, line 1 of your Form 1023 that you support or oppose candidates in
political campaigns, but you did not submit an explanation as required by the form. Submit a
detailed explanation of your activities that support or oppose candidates in political campaigns.
[Instruction: Ask 6 only if an applicant stated on its Form 1024 that it engages in political campaign
intervention activities but did not describe those activities as required by the Form.]
6. You stated on Part II, line 15 of your Form 1024 that you spent or will spend money attempting
to influence the selection, nomination, election, or appointment of any person to any federal, state,
or local public office or to an office in a political organization. However, you did not submit a
[detailed explanation of this activity and/or a list of the amounts to be spent] as required on the
form. Please describe these activities in detail and state the percentage of your total expenditures
and total time spent on these activities during each of your past taxable years and an estimate of
your total expenditures and total time you intend to spend on these activities in the future. For
purposes of calculating the percentage of expenditures, allocate salaries, administrative, overhead,
fundraising, and other general expenditures to these activities using a reasonable method. For
purposes of calculating the percentage of time, include volunteer as well as employee hours.
[Instruction: Ask 7 only if an applicant did not state on its Form 1023 or Form 1024 that it engages
in political campaign intervention activities, but the facts and circumstances indicate that there may
be an activity that does constitute political campaign intervention and there is not a category listed
in this template that the activity would otherwise fall into.]
7. You engage in [insert description of activities and enclose any supporting materials that have not
been submitted by applicant]. It appears this may constitute political campaign intervention.
a. Describe the activities in greater detail.
b. State the percentage of your total expenditures and total spent on these activities in
each of your past taxable years. Additionally, estimate the percentage of your total
time and total funds you plan to spend on these activities in the future. For purposes
of calculating the percentage of expenditures, allocate salaries, administrative,
overhead, fundraising, and other general expenditures to these activities using
a reasonable method. For purposes of calculating the percentage of time,
include volunteer as well as employee hours.
c. Submit [representative] samples of materials you prepared or distributed with regard
to these activities (including materials you produced on your website or social
media sites).
[Instruction: Ask 8 if there are facts and circumstances that indicate that there are communications
by the organization that appear to constitute political campaign intervention and copies were either
provided or located through other means]
8. Enclosed are communication(s)/materials which appear you produced and/or distributed and
which appear to constitute political campaign intervention. Did you produce or distribute this/these
communication(s) or materials? If so, provide the following:
a. The period of time during which the communication or material was distributed.
b. The area in which the communication or material was distributed.
c. The percentage of your total expenditures and total time spent on the
communication(s)/materials during each of your past taxable years. For purposes
of calculating the percentage of expenditures, allocate salaries, administrative, overhead,
fundraising, and other general expenditures to these activities using a reasonable method.
For purposes of calculating the percentage of time, include volunteer as well as employee
hours.
[Instruction: Ask 9 if there are facts and circumstances that indicate that the organization is issuing
communications that may constitute political campaign intervention, but copies are not available (i.e.
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the organization did not provide them, and they cannot be found through other means). If you asked
question 8 above, use “(other than those described in question #),” presented in brackets below,
filling in the actual question number.]
9. Have you produced, distributed, or issued communications or materials [(other than those
described in question #)] that (i) identify one or more candidates for public office and express
approval or disapproval for their positions or actions; and/or (ii) reference voting in an upcoming
election? If no, please answer no and you may skip the rest of this question. If yes, please provide
the following:
a. Provide a copy of any such communications or materials you have produced or
distributed (including materials you produced on your website or social media sites),
along with the period of time during which the communication or material was distributed,
and the area in which the communication or material was distributed.
b. For any communication or material that expressed approval or disapproval for the
positions or actions of a candidate, were the issues discussed in the communication or
material also discussed in communications that you distributed after the election in which
the candidate was running? If so, provide or describe any such post-election
communications or materials.
c. Provide a copy of any publicly disclosable reports regarding such communications or
materials that were submitted to the Federal Election Commission or other election
authorities.
d. State the percentage of your total expenditures and total time spent on each
communication or material during each of your past taxable years. For purposes of
calculating the percentage of expenditures, allocate salaries, administrative, overhead,
fundraising, and other general expenditures to these communications using a reasonable
method. For purposes of calculating the percentage of time, include volunteer as well as
employee hours.
[Instruction: Ask 10 only if the facts and circumstances indicate that the applicant may engage in
research and survey activities that could constitute political campaign intervention.]
10. It appears you engage in research and survey activities.
a. Describe how you conduct your research and survey activities, including a description
of how you determine survey populations and how you develop your survey questions
b. Describe how you distribute your survey and research results, including whether they
are made available to the public.
c. Provide [representative] copies of your survey questions and distributed research results
d. State the percentage of your total expenditures and total funds spent on this activity
during each of your past taxable years. Additionally, estimate the percentage of your
total expenditures and total time you plan to spend on this activity in the future. For
purposes of calculating the percentage of expenditures, allocate salaries, administrative,
overhead, fundraising, and other general expenditures to this activity using a
reasonable method. For purposes of calculating the percentage of time, include
volunteer as well as employee hours.
[Instruction: Ask 11 only if the facts and circumstances indicate the applicant may hold candidate
forums.]
11. It appears you hold candidate forums. With respect these forums, provide the following
information:
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a. Do you invite all of the legally qualified candidates for the particular elected
office to the events? If not, describe how you determine which candidates to invite.
b. For the legally qualified candidates who did participate at your candidate forum,
were each provided an equal opportunity to speak at your event?
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c. Describe how you determined what questions to ask of the candidates, including
the scope of the subject matter of the questions.
d. Describe how you determined who would present the questions to the candidates.
e. Do you state your support or opposition to any of the candidates at the event?
f. Are candidates asked to agree or disagree with positions of the organization?
g. Does any political fundraising take place at the event?
h. Submit [representative] samples of materials you prepared or distributed with regard
to these activities, including materials promoting the events and prepared candidate
questions.
i. [Use for Form 1024 only] [State the percentage of your total expenditures and total
funds spent on this activity during each of your past taxable years. Additionally, estimate
the percentage of your total expenditures and total time you plan to spend on this activity
in the future. For purposes of calculating the percentage of expenditures, allocate salaries,
administrative, fundraising, overhead, and other general expenditures to this activity using a
reasonable method. For purposes of calculating the percentage of time, include volunteer
as well as employee hours.]
[Instruction: Ask 12 only if the facts and circumstances indicate that the applicant may have
candidates appear at their events.]
12. It appears you have candidates present at your events. Provide the following information
a. Explain whether they are appearing in their capacity as a candidate. If not, explain
why they were chosen to appear.
b. Explain whether during the course of the appearance, any references are made to
the individual’s candidacy or to the election.
c. Does any political fundraising take place at the event?
d. Submit [representative] samples of materials you prepared or distributed with
regard to these activities, including materials promoting the events.
e. [Use for Form 1024 only] [State the percentage of your total expenditures and total
administrative, overhead, fundraising, and other general expenditures to this activity using a
reasonable method. For purposes of calculating the percentage of time, include volunteer
as well as employee hours.]
[Instruction: Ask 13 only if the facts and circumstances indicate the applicant may engage in voter
registration drives and/or get-out-the-vote drives].
13. It appears you conduct voter registration drives and/or get-out-the-vote drives. Provide the
following information about these activities:
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a. State where you conduct these activities and the criteria you use to choose the
locations and/or the populations that are registered or encouraged to vote.
b. State whether you ask questions to determine potential voters’ views on issues and
candidates prior to registering them to vote. If you do, please explain.
c. Submit [representative] copies of materials you prepared or distributed with regard to
these activities, including scripts, flyers, and brochures.
d. [Use for Form 1024 only] [State the percentage of your total expenditures and total
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administrative, overhead, fundraising, and other general expenditures to this activity using
a reasonable method. For purposes of calculating the percentage of time, include
volunteer as well as employee hours.]
[Instruction: Ask 14 only if the facts and circumstances indicate that the applicant may prepare
and/or distribute voter guides.]
14. It appears you distribute or publish voter guides. Provide the following information about this
activity.
a. Describe how you prepare your voter guide(s), including how you determine which
issues are addressed in the guide(s).
b. Do you include all legally qualified candidates in the guide(s)? If you do not, explain
why and describe how you determine which candidates to include.
c. If you use a questionnaire to determine candidate positions, explain whether the questions
contained in the questionnaire are identical to those provided in the voter guide, whether
the candidates have a reasonable amount of time to respond to the questionnaire, whether
candidates are given a reasonable opportunity to explain their positions in their own
words, and whether the responses in the voter guide are unedited and appear in close
proximity to the question to which they respond. Additionally, describe how you treat
non-responders.
d. Provide [representative] copies of the voter education guides you have prepared or
distributed.
e. [Use for Form 1024 only] [State the percentage of your total expenditures and total
administrative, overhead, fundraising, and other general expenditures to this activity using
a reasonable method. For purposes of calculating the percentage of time, include
volunteer as well as employee hours.]
[Instruction: Ask 15 if based on the facts and circumstances there is information to indicate that the
organization might be providing a private benefit to a particular political party. As a note, it is
sufficient to state that “one particular political party” and/or “one or more candidates for public
office.” Do not specify by name the political parties or candidates in the question.]
15. It appears you engage in [describe activity]. It appears this activity may be conducted primarily
for the benefit of [one particular political party] [and/or] [one or more candidates for public office].
a. Describe these activities in greater detail.
b. State the percentage of your total expenditures and total funds spent on this activity
during each of your past taxable years. Additionally, estimate the percentage of your total
expenditures and total time you plan to spend on this activity in the future. For purposes
fundraising, and other general expenditures to this activity using a reasonable method. The
percentage of total time should include employee and volunteer hours.
[Instruction: Ask 16 if based on the facts and circumstances there is information to indicate that the
net earnings of the applicant may be inuring to the benefit of a candidate who is an officer, director,
or founder (or a relative thereof).]
16. Do you support a candidate for public office who is one of your founders, officers, or board
members or related to one of your founders, officers, or board members? If yes, please provide
the following information:
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a. A description of the individual’s relationship to you.
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b. State what compensation, if any, you received from the candidate in exchange for the
support and whether and how you determined that the compensation was reasonable.
[Instruction: Ask 17 if the facts and circumstances indicate that the applicant may be connected to
a candidate for public office or another exempt organization and the applicant has not fully
described its connection.]
17. It appears you are affiliated with [a candidate for public office or other entities such as IRC
501(c) or 527 organizations], provide the following:
a. The name of the candidate or the name and address of the organization(s).
b. A detailed description of your relationship(s), including whether you work with
them regularly.
c. A statement of whether you share employees, volunteers, resources, office space, etc.
with the organization(s).
d. A copy of any agreements that you entered into with the candidate or organization(s)
regarding the sharing of staff, funds, websites and/or other resources.
[Instruction: Ask 18 only if the facts and circumstances indicate that the applicant may engage in
grant making to organizations other than those described in Section 501(c)(3) of the Code and that
the grant funds may be used by the recipient to engage in political campaign intervention or, in the
case of a grant from a Section 501(c)(3) organization, attempts to influence legislation.]
18. It appears you make grants to organizations other than those described under Section
501(c)(3) of the Internal Revenue Code. Describe your grant making program. Your response
should include the following:
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a. What is the purpose of the grants?
b. What is your criteria for making a grant, and how do you determine that the grants
will further your exempt purposes?
c. Describe any procedures you have for ensuring that the grantee uses the grant to
further your exempt purposes.
d. Provide [representative] copies of grant agreements and grant proposals.
e. State the percentage of your total expenditures and total funds spent on this activity during
each of your past taxable years. Additionally, estimate the percentage of your total
expenditures and total time you plan to spend on this activity in the future. For purposes
fundraising, and other general expenditures to this activity using a reasonable method. For
purposes of calculating the percentage of time, include volunteer as well as employee
hours.
More information:
See the complete list of Applying for Exemption/Miscellaneous Determination Sample
Questions by topic.
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Non-Fixed Compensation
1. You provide (or will provide) compensation through non-fixed payments. Please provide the
following information:
a. Describe the non-fixed payment compensation arrangements you use or intend to use.
b. Specify who is eligible for your non-fixed payment compensation arrangements.
Explain how you determine the amount of non-fixed compensation and the process
used to approve such arrangements.
c. Describe the limits you place on total compensation.
d. Provide other information regarding these compensation arrangements, including
copies of any employment or compensation contracts or agreements.
.Related Party Compensation Decisions
2. You provide (or will provide) compensation to related parties. Please provide the following
information:
a. Describe the compensation arrangements that you have (or will have) with related parties.
b. Specify the related parties that are eligible for compensation and their relationship to
your organization.
c. Explain how you determine amounts of compensation and the approval process for
direct and indirect compensation for board members or other related employees.
d. Describe the limits you place on total compensation for related parties.
e. Provide any other information regarding your related party compensation
arrangements, including copies of any employment or compensation contracts
or agreements.
Common Control
3. One or more members of your governing body receives (or will receive) compensation from an
organization related to you through common control. Please provide the following information
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a. Describe the compensation arrangements that members of your governing body have
(or will have) with organizations that are related to your organization through common
control.
b. Identify the individual(s) who are eligible to receive compensation from organizations that
are related to your organization through common control and describe how you and each
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individual are related to those organizations.
c. Explain the process used to approve compensation arrangements with organizations that
are related to your organization through common control.
d. Describe the limits you place on compensation arrangements between individuals related
to your organization and organizations that are related to your organization through
common control.
e. Provide other information regarding these common control compensation arrangements,
including copies of any employment or compensation contracts or agreements.
Leases, Contracts, Loans, and other similar agreements with Officers and Directors
4. You have (or will have) leases, contracts, loans or other agreements with your directors or
officers. Additionally, you have (or will have) leases, contracts, loans and other agreements with
organizations in which one or more of your directors or officers has a financial interest. Please
provide the following information:
a. Describe all leases, contracts, loans, and other similar agreements you made
(or intend to make) with your officers and directors.
b. Describe all leases, contracts, loans, and other similar agreements you made
(or intend to make) with organizations in which one or more of your directors or
officers has a financial interest.
c. Identify the parties with whom you have (or will have) such agreements.
d. Describe the process used to approve these leases, contracts, loans, or other
similar agreements.
e. Explain how you ensure that you pay no more than fair market value or that you are
paid at least fair market value with respect to agreements involving your officers and
directors.
f. Provide copies of all signed leases, contracts, loans, or other written agreements with
officers or directors. If you have leases, contracts, loans or other agreements with officers
or directors that are not in writing, provide copies of the board of directors’ minutes that
authorize any such agreements.
Purchase or Sale of Goods, Services, and Assets to or from Officers or Directors
[Instruction: Use Option A or B (or both) as applicable with the rest of the question listed here.]
Option A
[5A. You purchased (or will purchase) goods, services and assets from one or more of your
officers or directors.]
Option B
[5B. You sold (or will sell) goods, services and assets to one or more of your officers or directors.]
Please provide the following information:
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a. Describe all purchases and sales you made (or intend to make) with officers and
directors of your organization.
b. Identify the parties with whom you made (or will make) such sales or purchases.
c. Explain the process you use for negotiating and approving purchases and sales of
goods, services, and assets with your officers and directors.
d. Explain how you determine the price of the goods, services, or assets that you purchase
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from or sell to your officers and directors, and how you determine that all transactions
are made at fair market value.
e. Submit copies of all contracts and other written documents relating to purchases and sales
of goods, services, and assets with officers and directors of your organization. If you
made purchases or sales with officers or directors without executing a written document,
provide copies of board of directors’ minutes that authorized any such transaction.
More information:
by topic.
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Requested 170(b)(1)(A)(vi) Appears to Meet 509(a)(2)
1. It appears you should be classified as a public charity under a section of the Internal Revenue
Code that is different than the section selected on your application. You requested recognition of
exemption under Section 501(c)(3) with public charity classification under Sections 509(a)(1) and
170(b)(1)(A)(vi). This classification is available only to organizations that receive a substantial part
of their financial support in the form of contributions from publicly supported organizations,
governmental units, or the general public.
Based on the financial information you submitted, you receive more than one-third of your support
from contributions, membership fees, and gross receipts from activities related to your exempt
purposes, which indicates that you should be classified as a public charity under Section 509(a)(2).
You can find additional information about public charity classification on our website,
www.irs.gov/Charities-&-Non-Profits.
If you agree to be classified under Section 509(a)(2), please submit a written statement
indicating your agreement.
If you do not agree to be classified under Section 509(a)(2), please submit a detailed
description of how you meet the requirements for classification under Sections 509(a)(1) and
170(b)(1)(A)(vi). We will consider your submission before making a final determination about
your classification.
Requested 509(a)(3) Appears to Meet 170(b)(1)(A)(vi)
exemption under Section 501(c)(3) with public charity classification under Section 509(a)(3) as a
supporting organization.
Based on the financial information you submitted, you receive a substantial part of your financial
support in the form of contributions from publicly supported organizations, governmental units, or
the general public, which indicates that you should be classified as a public charity under Sections
509(a)(1) and 170(b)(1)(A)(vi). You can find additional information about public charity classification
on our website, www.irs.gov/Charities-&-Non-Profits.
If you agree to be classified under Sections 509(a)(1) and 170(b)(1)(A)(vi), please submit a
written statement indicating your agreement.
If you do not agree to be classified under Sections 509(a)(1) and 170(b)(1)(A)(vi), please
submit a detailed description of how you meet the requirements for classification under Section
509(a)(3). We will consider your submission before making a final determination about your
classification.
Requested 509(a)(3) Appears to Meet 509(a)(2)
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exemption under Section 501(c)(3) with public charity classification under Section 509(a)(3) as a
supporting organization.
Based on the financial information you submitted, you receive more than one-third of your support
from contributions, membership fees, and gross receipts from activities related to your exempt
purposes, which indicates that you should be classified as a public charity under Section 509(a)(2).
Also, Section 509(a)(3) organizations are subject to additional taxes and restrictions under Chapter
42. You can find additional information about public charity classification on our website,
If you agree to be classified under Section 509(a)(2), please provide a written statement
If you do not agree to be classified under Section 509(a)(2), please submit a detailed
description of how you meet the requirements for classification under Section 509(a)(3). We will
consider your submission before making a final determination about your classification.
Requested 170(b)(1)(A)(i) (Church) Appears to Meet 170(b)(1)(A)(vi) or 509(a)(2)
exemption under Section 501(c)(3) with public charity classification as a church under Sections
509(a)(1) and 170(b)(1)(A)(i).
Based on the information you submitted, you may be more appropriately classified as a public
charity under Sections 509(a)(1) and 170(b)(1)(A)(vi) or under Section 509(a)(2). You can find
additional information about public charity classification on our website,
If you want the IRS to determine your classification based on the information you submitted,
please provide a written statement requesting the IRS to determine your classification.
If you want to pursue classification as a church, please provide a detailed description of how
you meet the requirements of a church under Sections 509(a)(1) and 170(b)(1)(A)(i). You must
also complete and submit Schedule A to Form 1023, if you have not already done so. In the
alternative, you can submit a statement requesting classification under Sections 509(a)(1) and
170(b)(1)(A)(vi) or Section 509(a)(2), including a detailed description of how you meet the
requirements for classification under the relevant section(s). We will consider your request
before making a final determination about your classification.
Requested 170(b)(1)(A)(ii) (School) Appears to Meet 170(b)(1)(A)(vi) or 509(a)(2)
5. It appears you should be classified as a public charity under a provision of the Internal Revenue
exemption under Section 501(c)(3) with public charity classification as a school under Sections
509(a)(1) and 170(b)(1)(A)(ii).
If you want to pursue classification as a school, please provide a detailed description of how
you meet the requirements of a school under Sections 509(a)(1) and 170(b)(1)(A)(ii). You must
also complete and submit Schedule B to Form 1023, if you have not already done so. In the
alternative, you can submit a statement requesting classification under Sections 509(a)(1) and
170(b)(1)(A)(vi) or Section 509(a)(2), including a detailed description of how you meet the
requirements of the relevant section(s). We will consider your request before making a final
determination about your public charity classification.
Requested 170(b)(1)(A)(iii) (Hospital) Appears to Meet 170(b)(1)(A)(vi) or 509(a)(2)
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exemption under Section 501(c)(3) with public charity classification as a hospital under Sections
509(a)(1) and 170(b)(1)(A)(iii).
If you wish to pursue classification as a hospital, please provide a detailed description of how
you meet or will meet the requirements of a hospital under Sections 509(a)(1) and 170(b)(1)(A)
(iii). You must also complete and submit Schedule C to Form 1023, if you have not already done
so. In the alternative, you can submit a statement requesting classification under Sections
509(a)(1) and 170(b)(1)(A)(vi) or Section 509(a)(2), including a detailed description of how you
meet the requirements of the relevant section(s). We will consider your request before making a
final determination about your public charity classification.
Requested One Public Charity Status, Appears to Meet Another (Fill in Options)
exemption under Section 501(c)(3) with public charity classification under Section [ ].
charity under Section [ ]. You can find additional information about public charity classification on
our website, www.irs.gov/Charities-&-Non-Profits.
If you wish to pursue classification as a public charity under the section you originally requested,
please provide a detailed description of how you meet or will meet the requirements of that
section. [You must also complete and submit Schedule [X] to Form 1023, if you have not
already done so.] In the alternative, you can submit a statement requesting classification under
Section [ ], including a detailed description of how you meet the requirements of the relevant
section(s). We will consider your request before making a final determination about your public
charity classification.
Requested Public Charity Appears to be Private Foundation or Private Operating Foundation
8. It appears you should be classified as a private [operating] foundation. You requested
recognition of exemption under Internal Revenue Code Section 501(c)(3) with classification as a
public charity under [Instruction: Insert Option A, B, or C from below.].
Based on the information you submitted, you may not meet the requirements of your requested
public charity classification and may be more appropriately described as a private [operating]
foundation [under Section 4942(j)(3)]. You can find additional information about public charity
classification on our website, www.irs.gov/Charities-&-Non-Profits.
If you agree to be classified as a private [operating] foundation, please submit a written
statement indicating your agreement.
If you do not agree to be classified as a private [operating] foundation, please submit a detailed
description of your anticipated sources of receipts, such as any fundraising, grants, membership
fees, or other activities, and how you meet the requirements for the public charity classification
you requested in your application.
Option A
[Sections 509(a)(1) and 170(b)(1)(A)(vi), which applies to organizations that receive a substantial
part of their financial support in the form of contributions from publicly supported organizations,
governmental units, or the general public.]
Option B
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[Section 509(a)(2), which applies to organizations that receive more than one-third of their support
from contributions, membership fees, and gross receipts from activities related to their exempt
functions.]
Option C
[Section 509(a)(3), which applies to supporting organizations.]
Requested Private Operating Foundation Appears to be Private Non-operating Foundation
9. It appears you should be classified as a private foundation. You requested recognition of
exemption under internal Revenue Code Section 501(c)(3) with classification as a private operating
foundation. Under Section 4942(j)(3), a private operating foundation must make qualifying
distributions directly in furtherance of its exempt purposes. In practice, this generally means that
private operating foundations engage directly in the active conduct of activities accomplishing their
exempt purposes rather than passively distributing funds to individuals or organizations that
accomplish those purposes.
Based on the information you submitted, you may be more appropriately described as a private
(non-operating) foundation. You can find additional information about foundation classification on our
website, www.irs.gov/Charities-&-Non-Profits.
If you agree to be classified as a private foundation, please submit a written statement
If you do not agree to be classified as a private foundation, please submit a more detailed
description of how you will meet the requirements of Section 4942(j)(3), including a description
of your day-to-day activities.
More information:
by topic.
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1. Your application indicates that you operate (or will operate) in a foreign country, but did not
clearly describe the activity. Please provide the following:
a. Identify the specific countries (and regions within the countries) in which you operate
b. Describe your operations in each country.
2. Please answer the following in regard to Office of Foreign Assets Control (OFAC) compliance:
a. When you conduct activities in foreign countries, will you check the OFAC List of
Specially Designated Nationals and Blocked Persons for names of individuals and
entities with whom you are dealing to determine if they are included on the list?
b. What other practices will you engage in to ensure that foreign expenditures or grants
are not diverted to support terrorism or other non-charitable activities?
c. Will you comply with all United States statutes, executive orders, and regulations
that restrict or prohibit U.S. persons from engaging in transactions and dealings with
designated countries, entities, or individuals, or otherwise engaging in activities in violation
of economic sanctions administered by OFAC?
d. Will you acquire from OFAC the appropriate license and registration where necessary?
3. Please answer the following about grants you will make to organizations or individuals located in
foreign countries:
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a. State the organizations to which you do (or will) distribute funds or goods, and if they have
been recognized as tax-exempt by the IRS, state their exempt status.
b. List any distributions (in funds or goods) you made to date, including the recipient, what and
how much was disbursed, and how the distribution furthered your exempt purposes.
c. Describe your process for reviewing and approving requests for funds or goods, including the
pre-grant inquiries you conduct on potential grantees, and how you determine grant amounts.
d. If you enter into a written grant agreement with grantees, submit representative copies of the
grant agreements.
e. If a grant recipient is eligible for repeated grants, explain whether they must reapply and
continue to provide information regarding how funds or goods are used.
f. Explain whether you accept donations earmarked for particular organizations or individuals.
g. Specify how you will exercise control and responsibility over the use of any funds or goods
granted to foreign organizations or individuals to ensure they are used properly (e.g., requiring
grantees to submit periodic reports, or accountings, engaging accountants to audit grantees,
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sending representatives or agents for field investigations, etc.).
h. Specify to what extent, if any, you share board members or other key personnel with
recipient organizations.
More information:
by topic.
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1. Please provide a current list of the assets in your investment portfolio, the name and address of
the investment firm holding the asset, and the value of the asset.
2. Provide a list of the assets in your investment portfolio that are investments in limited
partnerships that are not registered securities with the SEC.
3. What percentage of your assets (in terms of fair market value) is invested with each investment
management organization?
4. Regarding fees, please provide the following information:
a. The fees you are (or will be) charged or assessed by each investment management
organization);
b. An explanation of how the fees are calculated; and
c. A statement of whether the fees are paid to the fund manager or the investment company.
5. Explain whether you invested with any firms that have a relationship with any persons who would
be considered a disqualified person for you (see Internal Revenue Code Section 4946 and Section
4958 for a definition of a disqualified person).
6. If you will acquire limited partnership interests through donations, explain what consideration, if
any, you will provide to the donor upon the receipt of the donation.
7. Explain whether you have any protections in place to reduce the risks to your total investment
portfolio that might be caused by everyday changes in the value of the limited partnership interests.
If so, describe those protections in detail.
8. For each investment partnership in which you invest, provide the following information:
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a. What percentage of your assets is invested in this partnership?
b. Is your ability to sell your investment in this investment partnership restricted?
If so, describe those restrictions.
c. Does the investment partnership have the right to suspend distributions to the limited
partners? If so, describe the circumstances that allow the partnership to suspend
distributions.
d. Does the investment partnership have the right to suspend your ability to have the
partnership redeem its investment? If so, describe the circumstances that allow the
investment partnership to suspend redemptions.
e. Does the investment partnership have the right to require you to provide additional
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investment contributions to the partnership? If so, describe the circumstances that allow
the investment partnership to require additional investments in the partnership.
9. Explain whether you have any protections in place to reduce the risks to your ability to carry out
your exempt purpose that might be caused by the limited partnerships you invest in suspending
distributions, restricting the sales of your partnership interests, suspending redemption of
partnership interests, or requiring additional investment contributions to the partnership. If so,
describe those protections in detail.
More information:
by topic.
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Penalties of Perjury Declaration:
1. Include the following declaration with your response, signed and dated by an officer, director,
trustee, or other governing body member (not an authorized representative). You can sign and date
the statement below or reproduce it in the body of your signed response. The declaration must
accompany responses per Revenue Procedure 2013-4 (updated annually).
Under penalties of perjury, I declare that I have examined this information, including
accompanying documents, and, to the best of my knowledge and belief, the information contains
all the relevant facts relating to the request for the information, and such facts are true, correct,
and complete.
Articles of Incorporation or Amendment from State Website - Sending to Organization
[Instruction: Do not list as a numbered item on additional information request as no response is
required.]
2. For Informational Purposes Only: Enclosed is a copy of your [Articles of Incorporation/Articles
of Amendment], which we obtained from the website of your state of incorporation. We made this
copy part of your file, and it will be available for public inspection as part of your application if you
are granted exemption. Please notify us immediately if the enclosed copy does not regard your
organization.
Organizing Document Missing or Not Filed/Signed
3. Please submit a complete copy of your original organizing document and any amendments that
show proof of filing or adoption.
If you are a corporation, your Articles of Incorporation (and all amendments) must show proof
of filing with your state of incorporation. We cannot accept a copy that only indicates it was sent
to or received by the state.
If you are an unincorporated association, your Articles of Association, Constitution, or other
creating document and any amendments must show the specific date they were adopted and
must be signed by more than one person. You can submit a declaration or other evidence of
adoption, signed and dated by at least two officers or directors, if an original signed copy is not
available.
If you are a trust, your trust agreement and any amendments must be signed and dated by your
trustee(s) and properly executed according to the laws of your state. The exact date and
amount of funding should also be clearly indicated or submitted.
Amendment Is or May Be Required to Meet Internal Revenue Code 501(c)(3) Organizational Test
[Instruction: Select Option A, B, C, or D (A, B, and C require additional text under Include with A,
B, and C).]
Option A. Need to amend purpose clause:
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4A. The language of your organizing document does not sufficiently limit your purposes to those
specifically described in Section 501(c)(3), as required for tax exemption as an organization
described under Section 501(c)(3). Therefore, your organizing document must be amended. We
suggest you use the following language:
Said organization is organized exclusively for charitable, religious, educational, and
scientific purposes, including, for such purposes, the making of distributions to
organizations that qualify as exempt organizations described under Section 501(c)(3) of the
Internal Revenue Code, or corresponding section of any future federal tax code.
Option B. Need to amend dissolution clause:
4B. The language of your organizing document does not permanently dedicate your assets to
purposes specifically described in Section 501(c)(3) as required for tax exemption as an
organization described under Section 501(c)(3). Therefore, your organizing document must be
amended. We suggest you use the following language:
Upon the dissolution of the organization, assets shall be distributed for one or more exempt
purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code, or
corresponding section of any future federal tax code, or shall be distributed to the federal
government, or to a state or local government, for a public purpose. Any such assets not
disposed of shall be disposed of by a court of competent jurisdiction in the county in which
the principal office of the organization is then located, exclusively for such purposes or to
such organization or organizations, as said Court shall determine, which are organized and
operated exclusively for such purposes.
Option C. Need to amend purpose and dissolution clause:
4C. The language of your organizing document does not sufficiently limit your purposes to those
specifically described in Section 501(c)(3) or permanently dedicate your assets to purposes
specifically described in Section 501(c)(3) as required for tax exemption as an organization
described under Section 501(c)(3). Therefore, your organizing document must be amended. We
suggest you use the following language:
Include with Option A, B, and C
Submit a copy of the amendment.
If you are a corporation, your amendment must show proof of filing with your state of
incorporation. We cannot accept a copy that only indicates it was sent to or received by the
state. You may want to contact your state of incorporation for information on how to file the
amendment.
If you are an unincorporated association, your amendment must show the specific date it was
adopted and must be signed by two officers or directors.
If you are a trust, your amendment must be signed and dated by a trustee and properly
executed according to the laws of your state.
Option D. If it is unknown whether an amendment is required:
4D. Please review your organizing document(s). If your organizing document does not sufficiently
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limit your purposes to those specifically described in Section 501(c)(3) or permanently dedicate
your assets to purposes specifically described in Section 501(c)(3) as required for tax exemption
as an organization described under Section 501(c)(3), your organizing document must be amended.
Note: organizations incorporated in certain states may rely on operation of state law for the
dissolution provision. Please see the instructions to Form 1023 for a list of states where this
applies. We suggest you use the following language:
Purpose:
Dissolution:
If you amend your organizing document, submit a copy of the amendment.
If you are a corporation, your amendment must show proof of filing with your state of
incorporation. We cannot accept a copy that only indicates it was sent to or received by the
state. You may want to contact your state of incorporation for information on how to file the
amendment.
If you are an unincorporated association, your amendment must show the specific date it was
adopted and must be signed by two officers or directors.
If you are a trust, your amendment must be signed and dated by a trustee and properly
executed according to the laws of your state.
Testamentary Trust – Date of Death
5. Please submit a copy of the testator’s death certificate or a statement indicating the date of
death.
Trust Funding Date
6. Please confirm the exact date your trust was funded.
Note: Generally, a trust must be funded with property, such as money, real estate, or personal
property, to be legally created. An organization cannot be recognized as exempt prior to its legal
creation.
Trust - Final Date of Non-charitable Beneficiary Distribution
7. Please confirm the date the final non-charitable beneficiary received his/her/its distribution.
Note: If your trust agreement continues to provide for non-charitable interests, you will not qualify
for tax-exempt status.
Corporation Not in Good Standing with State
8. The website of your state of incorporation indicates you are not in good corporate standing with
the state. Prior to receiving a determination, your corporation must be in good standing. Therefore,
please contact state officials to clarify your status. Then provide us with proof that your corporation
is currently in good standing.
Articles of Incorporation Authorize Shares of Stock or Refer to Stock
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9. Your Articles of Incorporation indicate you are authorized to issue shares of stock or reference
stock provisions. Nonprofit organizations do not ordinarily issue stock.
If you do not issue shares of stock, please amend your Articles of Incorporation to remove all
references to stock. Submit a copy of your amendment which shows proof of filing with your
state of incorporation. We cannot accept a copy that only indicates it was sent to or received by
the state. You may want to contact your state of incorporation for information on how to file the
amendment.
If you have already issued shares of stock, please provide details on the stock arrangement,
including all rights the holders of your stock have.
If you do not agree to amend your Articles of Incorporation, please submit a statement signed
by an officer or director explaining your stock provisions in detail.
501(c)(3) or 501(c)(4) Corporation Formed as Mutual Benefit Corporation
10. You are incorporated as a mutual benefit corporation. A mutual benefit corporation is a
corporation typically formed to serve a limited number of members. A public benefit corporation is a
corporation formed to benefit the general public.
a. If you formed as a mutual benefit corporation in error, please file an amendment to your
Articles of Incorporation to change to a public benefit corporation. Submit a copy of your
amendment which shows proof of filing with your state of incorporation. We cannot
accept a copy that only indicates it was sent to or received by the state. You may want to
contact the state for information on how to file the amendment.
b. If you are granted exemption, your date of exemption will be the date that you become a
public benefit corporation. If you agree, please read, sign, and submit the following
declaration: We agree with the conclusion of the IRS concerning the effective date of our
exempt status as an organization described under Section 501(c)([X]) of the Code. We
also agree that from the date we originally incorporated through the date prior to the day
we are reorganized as a public benefit corporation, we did not qualify for recognition of
exemption as an organization described under Section 501(c)([X]) [and that contributions
during this period are not deductible under Section 170 of the Code].
c. If you did not form as a mutual benefit corporation in error, explain your position.
Bylaws Missing
11. You indicated in your application that you adopted bylaws. Please submit a copy. If you do not
have bylaws, explain how you select members of your governing body.
Bylaws Not Adopted
12. You indicated in your application that you have not adopted bylaws. Please explain how you
select members of your governing body.
Stock in Bylaws
13. Your bylaws include references to stock, shareholders, and other similar terms. Since nonprofit
organizations do not ordinarily issue stock, it appears you may have done so in error.
a. If so, please amend your bylaws to remove all references to stock, shareholders and
other similar terms and submit a complete copy of the amended document that shows the
date of adoption and is signed by two officers or directors.
b. If you have already issued shares of stock, please provide details on the ownership
arrangement.
c. If you do not agree to amend your organizing document, please submit a statement signed
by an officer or director explaining your stock provisions.
Board Member Comprehensive List of Terrorists and Groups (CLTG) Match Name or Address
14. For each of your current officers, directors, and/or trustees, please provide résumés which
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include employment and address history for the past three years.
Application Signature Missing or Not Authorized Person
[Instruction: Select Option A or B (both options use second paragraph).]
Option A
15A. The individual who signed page [1/12] of your Form [1024/1023] application is not listed as a
current officer, director, trustee or other governing body member in your application.
Option B
15B. Your application was not signed.
Please have one of your current officers, directors, trustees, or other individuals who comprise your
governing body print, sign, and date next to the heading “Please Sign Here” on page [1/12] of your
Form [1024/1023] application. The individual who signs your application should be listed as a
governing body member in your application. If the individual is not listed in your application, submit a
revised list of your governing body members or a statement to that effect, signed by someone
listed as such in your application. An individual with Power of Attorney may not sign the application
unless that individual is also a member of your governing body.
Fiscal Year End Missing or Unclear
16. The end of your accounting year is unclear in your application. Please confirm the month your
annual accounting period ends.
List of Board Members Missing from Application
17. Please provide a complete list of the names, titles, and mailing addresses of your current
officers, directors, trustees, or other individuals who comprise your governing body. If these
individuals are or will be compensated, provide the amounts they do or will receive. If the list you
are providing does not include the individual who signed your Form [1024/1023] application, please
have an individual who is identified on the list sign page [1/12] of your application.
Board Meeting Minutes
18. Please submit all board meeting minutes for the current and past year.
Board Relationships Need to be Clarified
19. [It appears/You indicated] two or more of your officers [may be/are] related to each other
through family or business relationships. Please identify the individuals and explain the
relationship(s).
Primary Contact
20. Please provide the name and daytime phone number of an officer, director, trustee, or other
governing body member we can contact during business hours, Monday through Friday.
Invalid Form 2848 – Page 2 Not Complete
21. Form 2848, Power of Attorney and Declaration of Representative, as submitted with your
application is invalid. If you would like us to be able to communicate with your representative,
please make sure that the top and bottom of page 2 are complete including signatures and dates.
Invalid Form 2848 – Tax Matters Not Correct
22. Form 2848, Power of Attorney and Declaration of Representative, as submitted with your
application is invalid. If you would like us to be able to communicate with your representative, you
must complete Item 3, Tax Matters, to reflect the information relating to the application you
submitted. Note: Please see Form 2848 Instructions Part 1, Line 3, for more information on how to
complete the form.
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Invalid Form 2848 – Submitted for Unenrolled Preparer
23. If you want an unenrolled return preparer to receive copies of correspondence we send to you,
complete and submit Form 8821, Tax Information Authorization. Please note that unenrolled
preparers generally may only receive copies of correspondence and are not valid representatives
on Form 2848, Power of Attorney and Declaration of Representative, for exempt status
determination purposes.
990 Filing Exception Claimed, Specific Exception Requesting Unclear
24. You claim to be excused from filing Form 990 if you are granted exemption. Most organizations
are required to file Form 990, 990-EZ, 990-N, or 990-PF; therefore, describe the specific filing
exception you meet. You can find additional information about filing requirements and exceptions on
our website at www.irs.gov/Charities-&-Non-Profits under Annual Reporting & Filing.
Missing Schedule X
25. Please complete Schedule [X, Full or Abbreviated Name of Schedule], of Form 102[X],
including all required attachments and explanations.
Incomplete Schedule X
26. You submitted Schedule [X]. Questions on Schedule [X] ask for specific explanations and
attachments, which were not all included with your application. Please review Schedule [X] and
submit [all missing explanations and attachments.*]
[Instruction: *Insert specific items needed if most information previously submitted.]
Subsection Not Specified (Form 1024)
27. You did not identify the subsection under which you are applying for recognition of exemption.
Based on the information submitted, it appears you may qualify under Internal Revenue Code
Section 501(c)([X]) as a [description of subsection from page 1 of Form 1024, e.g., social club].
You can find additional information about Form 1024 and the various subsections on our website,
www.irs.gov/Charities-&-Non-Profits, and in Publication 557, Tax-Exempt Status for Your
Organization, at www.irs.gov/Forms-&-Pubs.
If you agree, provide a written statement requesting consideration under Section 501(c)([X]) [and
complete and submit Schedule {X} of Form 1024]. If you want to request consideration under a
different subsection, submit a statement identifying your requested subsection along with the
applicable schedule of Form 1024.
More information:
by topic.
6 of 6
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Sending Website Information to Applicant – Adding to Administrative File
[Instruction: Do not list as a numbered item on additional information request.]
1. For Informational Purposes Only: Enclosed is a copy of information we obtained from your
website. We have added it to your file. Because this information will be available for public
inspection as part of your application if you are granted exemption, please notify us immediately if it
is not information about your organization.
Narrative of Activities Not Included with Application or Vague
2. Your application did not clearly describe your activities. Therefore, please provide a detailed
description of your past, present, and future activities. In general, you should include:
a. What specific activities you conduct
b. Who participates in the activities.
c. Where you conduct the activities.
d. When or how often the activities occur.
e. What fees, if any, are charged and how you determine them.
f. What percentage of your time and resources you spend on the activities.
Distributions to Other Organizations (Funds or Goods)
3. Your application indicates that you distribute (or will distribute) funds and/or goods to other
organizations, but did not clearly describe the activity. Please explain whether you distribute (or will
distribute) funds and/or goods solely to organizations described in Internal Revenue Code Section
501(c)(3). If not, provide the following:
a. Describe in detail the purpose of the funds and/or the types of goods you distribute
(or will distribute).
b. Describe your recipient selection process, including the criteria you use (or will use)
to select recipients.
c, Specify how you ensure that the funds and/or goods are (or will be) used for their
intended purpose(s).
Distributions to Individuals (Funds or Goods)
4. Your application indicates that you distribute (or will distribute) funds and/or goods to individuals,
but did not clearly describe the activity. Please provide the following:
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a. Describe in detail the purpose of the funds and/or the types of goods you distribute
(or will distribute) and how the funds and/or goods are (or will be) used by the
individual recipients.
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b. Describe your recipient selection process, including the criteria you use (or will use)
to determine the recipients of the funds and/or goods.
c. Explain how the funds and/or goods are (or will be) distributed and how you ensure
that they are (or will be) used for their intended purpose(s).
d. Explain whether board members (or their relatives) or members of the committee
who select your recipients (or their relatives) are (or will be) eligible to receive funds
and/or goods. If so, describe in detail the safeguards you use (or will use) to ensure
the funds and/or goods are not distributed improperly.
Loans to Individuals / Organizations
5. Your application indicates that you make (or will make) loans to individuals and/or organizations,
a. Describe in detail the loans you make (or will make), including the terms and
conditions of the loans.
b. Submit copies of actual or sample loan agreements.
c. Describe how the terms and interest rates of the loans are (or will be) determined,
including the specific criteria used to establish the terms and interest rates.
d. Explain how your loans (or future loans) compare to loans made by for-profit entities.
Relatives of Insiders or Selection Committee Eligible for Scholarships
6. Your application indicates that relatives of members of the committee who select the recipients
of your awards, or relatives of your officers, directors, or substantial contributors are eligible for
awards made under your award program, but did not clearly describe the activity. Please describe
in detail how the application process and selection procedures for such applicants differs from the
application process and selection procedures you use for applicants who are not relatives of
members of the selection committee or relatives of your officers, directors, or substantial
contributors.
Donor Advised Fund (Generally Not for Use for Sponsoring Organization or Community Foundation)
7. Your application indicates that you maintain (or will maintain) separate accounts for donors who
have the right to provide advice on the use or distribution of funds, but did not clearly describe the
activity. Please provide a complete description of your program, including the specific advice that
such donors may provide. Describe in detail the control you maintain (or will maintain) over the use
of the funds.
Professional Fundraising
8. Your application indicates that you have (or will have) arrangements with professional
fundraisers, but did not clearly describe the activity. Please provide the following:
2 of 10
a. Submit a copy of the written agreements and contracts you have with individuals and
organizations for professional fundraising on your behalf. If you do not have written
agreements, describe in detail the terms and conditions of the fundraising arrangement(s)
b. Describe how you selected (or will select) a professional fundraiser(s) as well as how
the terms of the agreements and contracts (e.g., the rate of compensation) were (or will
be) determined.
c. If your organization has future plans to enter into an arrangement(s) with a professional
fundraiser(s), describe those plans in detail, including how you will compensate the
professional fundraiser(s).
d. Describe how your organization, any member of your organization’s governing body,
or any of your employees are related to the professional fundraiser(s) you use
(or will use). Explain the relationship(s) completely.
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Noncash Contributions
9. Your application indicates that you accept contributions of real or intellectual property,
conservation easements, works of music or art, collectibles of any type, or other goods, but did not
a. Describe in detail the types of such noncash contributions you accept and how you
have used (or will use) such noncash contributions.
b. Describe in detail how you determine (or will determine) the value of such
noncash contributions.
c. Identify all conditions you allow (or will allow) donors to impose on your use
of such noncash contributions.
d. Describe in detail any agreements you have (or intend to have) with donors
regarding such noncash contributions.
Recreational/Social
10. Your application indicates that you conduct (or will conduct) recreational or social activities, but
did not clearly describe the activity. Please provide the following:
a. Describe in detail the recreational or social activities that you conduct (or will conduct)
b. Indicate whether your recreational or social activities are (or will be) directed to children,
the elderly, or disabled persons, and, if so, the percentage of your participants in each
category.
c. Indicate the time and resources you spend (or will spend) on recreational or social
activities as a percentage of your total activities.
Formed in Foreign Country
11. Your application indicates that you were formed under the laws of a foreign country. Please
provide the following:
a. Briefly explain why you applied for recognition of exemption.
b. Submit [an] English translation[s] of [Insert document name(s)/description(s)].
c. Describe how you make donors aware that contributions to you are not tax
deductible under Internal Revenue Code Section 170.
d. Explain whether your listed investment income and/or unrelated business income
comes from U.S. sources.
e. Describe whether you had interactions in the U.S. or U.S. source income prior to
your application date.
Temporary or Transitional Housing (Schedule F Not Applicable)
12. Your application indicates that you provide (or will provide) temporary or transitional housing,
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a. Indicate the number of residents you house (or will house) in your facilities.
b. Explain if you charge (or will charge) fees to residents. Submit a copy of your
actual (or proposed) fee schedule.
c. Describe your policy to deal with residents who become unable to pay the fees
you charge.
d. Describe in detail the process you use (or will use) to select residents, including
all eligibility requirements.
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e. Describe the typical length of stay at your facility and if there are any limits to the
length of stay.
f. Provide copies of all rental/lease contracts between you and your residents
(if applicable).
Private School Publication of Nondiscriminatory Policy in a Newspaper
13. Please submit the original newspaper page containing the notice of your nondiscriminatory
policy as required under Revenue Procedure 75-50. If you have not published your notice, publish
your policy in a prominent section of a newspaper, following the requirements below. In addition,
you may want to post the policy on your website.
Note: The policy should be in a newspaper of general circulation that serves all racial segments of
the community. It should be placed on a main page, not in the classified or legal section. Refer to
Publication 557, Tax-Exempt Status for Your Organization, at www.irs.gov/Forms-&-Pubs for more
detailed instructions.
The notice must meet the following printing requirements:
1. It must appear in a section of the newspaper likely to be read by prospective students and their
families.
2. It must occupy at least 3 column inches.
3. It must have its title printed in at least 12 point bold face type.
4. It must have the remaining text printed in at least 8 point type.
The following is an acceptable example of the notice (point type in body of text exceeds minimum
required in item 4):
NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS
The X School admits students of any race, color, national and ethnic origin to all the rights,
privileges, programs, and activities generally accorded or made available to students at the school.
It does not discriminate on the basis of race, color, national and ethnic origin in administration of its
educational policies, admissions policies, scholarship and loan programs, and athletic and other
school-administered programs.
Charter School - Charter Missing
14. Your application indicates that you operate (or will operate) a charter school. Please provide a
copy of your state approved charter. If your charter has not been approved, provide a draft copy.
Sports - General
15. Your application indicates that you conduct (or will conduct) sports programs, but did not clearly
describe the activity. Please provide the following:
a. Describe your sports program(s) in detail.
b. Describe the requirements to participate in your sports program(s).
c. Describe how you advertise (or will advertise) your sports program(s).
d. Specify the number of individuals who participate (or will participate) in your
sports program(s).
e. Specify the number of individuals in your sports program(s) (or who you
anticipate to be in your program) who are over the age of 18.
f. Indicate the time and resources you spend (or plan to spend) on your sports
program(s) as a percentage of your total activities.
Sports - Fostering national or international sports competition 501(j)
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4/16/2014 12:22 PM
16. Your application indicates that you foster (or will foster) national or international sports
competition, but did not clearly describe the activity. Please provide the following:
a. Describe whether you participate (or plan to participate) in national or international
competitions or attempt to prepare your participants to participate in or qualify for
national or international competitions.
b. Provide a sample schedule of activities or competitions in which your members
participate (or will participate).
c. Specify whether you are a member of the United States Olympic Committee or
affiliated with a national/international sports organization. If so, explain the nature
of your membership.
d. Describe whether any of your participants are of a caliber and age group that
makes them serious contenders for the Olympic or Pan-American games.
e. Describe any requirements athletes must meet in order to participate in your
activities or competitions (such as certain level of talent and achievement).
f. If you provide (or plan to provide) a training program(s) for your athletes,
describe the training program(s) in detail.
g. Describe whether you are devoted to improving the performance of a small
group of elite athletes rather than improving the health of the general public.
Research Activities
17. Your application indicates that you engage (or will engage) in research activities, but did not
a. Describe in detail your current and planned research activity.
b. Specify to what extent, if any, your research results will be distributed outside
your organization.
c. Explain if you will make research results available to the general public. If so,
explain how the research results will be made available.
d. Explain in detail whether you conduct (or will conduct) research for the benefit
of, or on behalf of, entities other than your own.
e. Explain who will retain ownership or control of any patents, copyrights,
processes, formulas, or other intellectual property, if any, resulting from your research.
Daycare Center
18. Your application indicates that you operate (or will operate) a daycare center, but did not
clearly describe the activity. Please provide following::
5 of 10
a. State how many children are (or will be) enrolled in your daycare center. Indicate
whether any of the children are related to members of your governing body or
your employees. If so, explain each relationship.
b. Explain whether the daycare center uses (or will use) a sliding scale of fees based
on the parents' income. If so, provide a schedule of the fees you charge (or will charge).
If not, explain how the fees are determined (or will be determined).
c. Describe how you determine (or will determine) which children to admit to your
daycare center. Describe how that practice is communicated (or will be communicated)
to the public.
d. List the educational activities you provide (or will provide) to the children enrolled
in your daycare center.
4/16/2014 12:22 PM
e. Provide your student/teacher(instructor) ratio.
f. List the academic credentials and degrees for each of your daycare center’s
teachers and instructors.
Art Sales
19. Your application indicates that you offer (or will offer) art for sale, but did not clearly describe
the activity. Please provide the following:
a. Describe your role in the sales process, if any, and specify how sales proceeds are
(or will be) split/distributed among yourself and any other parties.
b. Explain the selection process for art that is displayed for sale.
c. Explain whether sales prices are (or will be) displayed on your art, and, if so,
how the sales price is (or will be) determined.
d. Explain how your art sales are distinguishable from the sales of a commercial
art gallery.
e. List the art museums and art galleries in your general area.
f. Describe the extent to which you rely (or will rely) on volunteers.
g. Describe your membership requirements and any membership benefits.
Thrift Store
20. Your application indicates that you operate (or will operate) a thrift store, but did not clearly
describe the activity. Please provide the following.
a. Describe how you staff (or will staff) your thrift store and indicate the amount of time
the store is (or will be) staffed by unpaid volunteers compared to paid employees.
b. Explain whether your thrift store’s merchandise is (or will be) donated.
c. Explain how you determine (or will determine) the prices at which you sell
your merchandise.
d. Describe how you use (or will use) the proceeds from the sale of your merchandise
e. Provide copies of all advertisements that you have used (or will use) to promote
your thrift store.
f. Describe the training programs you offer (or will offer) to your employees and/or
unpaid volunteers.
Economic Development
21. Your application indicates that you engage (or will engage) in economic development activities,
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a. Describe your economic developmental programs in detail (e.g., job training,
business loans, etc.).
b. Describe your geographic area of operation and indicate whether any governmental
designations of the area have been made (e.g., deteriorated or blighted area).
Provide official documentation of any governmental agency designations.
c. Identify the median income level and demographics of your geographic area of operation
d. Describe the criteria you use (or will use) to select individuals or organizations
for assistance.
4/16/2014 12:22 PM
Historical
22. Your application indicates that you restore or maintain (or will restore or maintain) historical
property, but did not clearly describe the activity. Please provide the following:
a. Describe each property that you restore or maintain (or plan to restore or maintain)
and its historical significance.
b. Specify whether each property is on the National Register of Historic Places or
a similar registry or list. If so, provide official documentation of the designation.
c. Identify who owns each property, and explain whether the property is subject
to any covenants.
d. Describe your specific role in the restoration or maintenance of each property
that you restore or maintain (or will restore or maintain).
e. Describe the existing and/or intended use of each property that you restore
or maintain (or will restore or maintain) and whether such property is (or will be)
open to the public.
Facility or Occupancy Expenses Listed
23. Your application indicates that you operate (or will operate) a facility (or in a facility) and that
you pay (or will pay) occupancy expenses, but did not clearly describe the activity. Please provide
the following:
a. Describe in detail your facility.
b. Detail the occupancy expenses that you incur (or will incur).
c. Describe the terms of your occupancy agreement and submit a copy of the
agreement (e.g., lease or rental agreement).
d. Explain how your occupancy agreement was (or will be) negotiated.
e. Explain who owns the facility and indicate whether any individuals related to your
organization (e.g., members, directors, or relatives thereof) have (or will have)
an ownership interest in the facility.
f. Indicate whether anyone uses (or will use) your facility for purposes other than
directly carrying out the work of your organization.
Intellectual Property
24. Your application indicates that you publish, own, or have rights (or will publish, own, or have
rights) in music, literature, tapes, artworks, choreography, scientific discoveries, or other intellectual
property, but did not clearly describe the activity. Please provide the following
7 of 10
a. Describe all the intellectual property that you publish, own, or otherwise have rights
(or will publish, own, or otherwise have rights) in.
b. Indicate whether you charge fees (or will charge fees) for the use of your intellectual
property. If so, describe how the amount of the fees is (or will be) determined, how you
distribute (or will distribute) the fees/sales proceeds, and how such fees/sales proceeds
compare to those of a for-profit entity.
c. Explain who owns each copyright, patent, or trademark that you publish or have rights
(or will publish or have rights) in. Note: If you do not own the copyrights, patents, or
trademarks, please specify the terms of your use, including whether payments of any kind
are made (or will be made) to the owner.
d. Explain in detail how you produce, distribute, and/or market (or plan to produce,
distribute, and/or market) each piece of intellectual property.
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e. Specify the percentage of time and resources you spend (or plan to spend) on
this activity.
Individual Accounts
25. Your application indicates that you maintain (or will maintain) individual accounts for program
participants or require (or will require) program participants to take part in fundraising events to
receive distributions of raised funds.
a. Describe in detail if you intend to change your activities to ensure earnings are not being
(or will not be) used directly and specifically to pay for benefits to specific individuals
rather than to a class of participants as a whole.
b. If you do make changes to your activities, submit a detailed description of your
changes, including the specific date the changes went into effect. Likewise, if you want
your application to be considered prospectively from the date of your changes, submit a
statement to that effect with your signed response.
c. If you do not intend to change your activities, please explain why.
Referrals
26. Your application indicates that you provide (or will provide) referrals to program participants,
a. Describe why you refer (or will refer) program participants to other entities/businesses
b. Specify the entities/businesses to which you refer (or will refer) program participants
and how these entities/businesses are (or will be) selected.
c. Confirm whether you receive (or will receive) fees in exchange for referrals. If so,
please describe in detail the arrangement of these fees.
d. Identify any business or family relationships between members of your governing
body and the organizations to which you refer (or will refer) program participants.
e. Provide copies of all contracts or written agreements between you and the
organizations to which you provide (or will provide) referrals.
Relationship/Transactions with For-Profit Entities
27. Your application indicates that you have (or will have) relationships or transactions with
for-profit entities [, including (Insert known relationships)]. Please provide the following:
8 of 10
a. Describe your relationships with the for-profit entities and explain the extent to which
you share (or will share) organizational resources, including officers and/or directors
b. Describe how you select (or will select) the for-profit entities with which you interact
c. Explain whether you conduct (or will conduct) activities on behalf of, or for the benefit
of, for-profit entities with which you share organizational resources, including officers
and/or directors.
d. Explain the steps you will take to enable the general public to distinguish between
your operations and the operations of such for-profit entities.
e. Describe the benefits, if any, for-profit entities will realize as a result of their
relationship with you.
f. Specify any payments for services the for-profit entities receive (or will receive)
from you.
g. Describe the amounts, including compensation, such for-profit entities do not
(or will not) have to pay to you, that they normally have to pay in the conduct of
4/16/2014 12:22 PM
their operations.
h. Provide copies of all contracts or written agreements between you and the
for-profit entities.
Homeowners’ Association
28. Your application indicates that you are claiming exemption as a homeowner’s association, but
did not clearly describe the activity. Please provide the following:
a. Submit maps and/or pictures and describe the area that your homeowner’s
association covers.
b. Indicate if you restrict (or plan to restrict) your facilities and common areas from
public access and use. If so, describe the restrictions. If you do not, explain the
extent the general public may use your facilities and common areas.
c. Explain whether the geographic area you serve resembles a neighborhood,
subdivision, housing development, or other type of area.
d. Specify whether you administer and/or enforce covenants for preserving your
association’s property.
e. Submit all covenant agreements and policies explaining your association’s rules
and regulations regarding homeowners’ rights and obligations.
f. Describe any maintenance services your association provides (or will provide)
to the exterior of private residences.
g. Explain who owns the properties in the area your homeowner’s association
covers, including common areas, and explain the respective voting rights of
each property.
Section 501(c)(19) - Deductibility
29. The requirements are different for tax exemption under Internal Revenue Code (IRC) Section
501(c)(19) and for deductibility of contributions to posts or organizations of war veterans under IRC
Section 170(c)(3). To receive deductibility of contributions, at least 90% of your members must be
war veterans. In addition, substantially all the other members must be veterans (but not war
veterans); cadets; or spouses, widows, or widowers of war veterans, veterans, or cadets. To
determine your eligibility for deductibility, please provide the following:
a. Provide your total number of members.
b. Provide how many of your members are war veterans.
c. Provide how many of your members are veterans (but not war veterans); cadets;
or spouses, widows, or widowers of war veterans, veterans, or cadets.
Note: A war veteran is any person who served in the Armed Forces of the United States (i.e.,
United States Army, Navy, Marine Corps, Air Force, and Coast Guard, including the reserve
components thereof) during any period of war. A period of war includes the following:
9 of 10
a. April 21, 1898, through July 4, 1902;
b. April 6, 1917, through November 11, 1918;
c. December 7, 1941, through December 31, 1946;
d. June 27, 1950, through January 31, 1955;
e. August 5, 1964, through May 7, 1975; and
f. August 2, 1990, through present.
4/16/2014 12:22 PM
Section 501(c)(5) - Copy of Collective Bargaining Agreement
30. Please submit a copy of your most recent collective bargaining agreement.
Member Services
31. Your application indicates that you perform or provide (or will perform or provide) services for
your members, but did not clearly describe the activity. Please provide the following:
a. Describe all services you perform or provide (or will perform or provide) for
your members, including the fees you charge members for the services.
b. Describe your role (or anticipated role) in performing or providing these services.
c. Indicate the time and resources you spend (or will spend) on these member
services as a percentage of your total activities.
Membership Requirements
32. Please describe your membership criteria and submit a copy of your membership application.
Common Business Interest
33. Please describe your members’ common business interest and how you promote and improve
this business interest.
Section 501(c)(7) - Nonmember Income
34. Please provide a breakdown of the sources and total amounts of your nonmember income.
More information:
by topic.
10 of 10
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Application for Exemption or Misc. Determination: Sample Questions

Transcription

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