FAQs

Question:  Must an organization whose corporate charter is reinstated after being administratively revoked or suspended by the state submit a new exemption application? Answer:  No.  If a corporation is reinstated by the state after an administrative suspension or...

Question:  How does an organization become tax-exempt? Answer:  To be recognized as exempt from federal income taxation, most organizations are required to apply for recognition of exemption. For section 501(c)(3) organizations, the law provides only limited...

Question:  Do I need a tax-exempt number for my organization? Answer:  No.  Unlike some states that issue numbers to organizations to indicate that these organizations are exempt from state sales taxes, the IRS does not issue numbers specifically for exempt...

Question:  How do I get an Employer Identification Number (EIN) for my organization? Answer:  You can apply for an EIN on-line, over the telephone, via fax or through the mail. See the instructions for Form SS-4 , Application for Employer I.D. Number, for further...

Question:  What is the difference between nonprofit and tax-exempt status? Answer:  Nonprofit status is a state law concept.  Nonprofit status may make an organization eligible for certain benefits, such as state sales, property and income tax exemptions.  Although...

Question:  How can my application for tax-exempt status be expedited? Answer: In general, applications are processed in the order received by the IRS. Sometimes, however, the IRS will work a case outside the regular order. For expedited processing to be granted,...

Question:  How do I obtain an application for tax-exempt status? Answer:  Most organizations applying for exemption must use specific application forms. Two forms currently prescribed by the Service are Application for Recognition of Exemption Form 1023 (and...