Exemption Application - While You Wait |
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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:
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Form 990, Return of Organization Exempt From Income Tax,
or
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Form 990-EZ, Short Form Return of Organization Exempt From Income Tax,
and
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Schedule A (Form 990 or 990-EZ), Organization Exempt Under Section 501(c)(3).
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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, 990-EZ, or 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-PC, Compliance Guide for 501(c)(3) Public Charities, for more information.
Return to Life Cycle of a Public Charity
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Page Last Reviewed or Updated: December 24, 2008