Question:Â Is an exemption application subject to public disclosure? Answer:Â An exemption application is subject to public disclosure once it has been finally approved or denied.
When Does an Application for Tax Exemption Become Public?
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FAQs
Change in Purpose While Tax Exempt Application is Pending
Question: What if purposes or programs change after an application is submitted? Answer: If the organization’s organizing documents, purposes, or programs change while the IRS is considering an application, you should report the change in writing to the office...
How Do I Learn More about the Tax Exempt Application Process?
Question:Â Where can I get more information about how an organization can apply for exemption from federal income tax? Answer:Â The following IRS materials provide more information about the application process: Frequently asked questions about Form 1023 Publication...
Deductions for Contributions Made to a Charity before Its Tax-exemption Application is Approved
Question: My Arizona nonprofit corporation filed its IRS Form 1023 and applied to the IRS to become a tax-exempt charitable organization. We understand that the current average time for the IRS to approve an application for tax-exempt status is sixteen months. Can...
How Long is the IRS Taking to Approve Form 1023 Applications for Exemption?
Question:Â If my nonprofit corporation files its IRS Form 1023 today, how long will it take before the IRS issues a letter approving the corporation as a tax-exempt Section 501(c) charitable organization? Answer:Â See the the IRS' web page called "Where Is My...
Does My Nonprofit Need to File an IRS Form 990 While Waiting for Tax Exempt Status?
Question: Our nonprofit corporation filed its IRS Form 1023 many months ago and has not yet been approved as a tax-exempt charity by the IRS. Does the corporation have to file its tax return on IRS Form 990? Yes: A nonprofit corporation that seeks to become a...