If an annual exempt organization return is due while the organization's application for recognition of exempt status is pending with the IRS (including any appeal of a proposed adverse determination), the organization must file the following forms at the following address:
and
- Schedule B (Form 990, 990-EZ, or 990-PF), Schedule of Contributors.
Mail To:
Internal Revenue Service
Ogden Service Center
Ogden, Utah 84201-0027
Indicate that an application is pending by checking the appropriate box on page 1 of Form 990-PF.
Like other exempt organization annual returns, a return filed while an application is pending is subject to public disclosure.
If an organization has unrelated business income of more than $1,000, it must also file Form 990-T, Exempt Organization Business Income Tax Return.
Your organization must comply with other tax law requirements applicable to section 501(c)(3) tax-exempt organizations. See Publication 4221-PF, Compliance Guide for 501(c)(3) Private Foundations, for more information.
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