Requesting Exemption from Requirement to File Form 990 or Form 990-EZ |
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Your organization may request a determination that it is not required to file an annual exempt organization return when it applies for exemption by providing the information requested by the application form ( Form 1023 or 1024). If you do not request this determination when you apply, or your initial request is not approved, you may request a ruling or determination letter on your filing requirement.
If you believe your organization should be exempted from filing Form 990 or Form 990-EZ because it is affiliated with one or more churches, please review Regulations section 1.6033-2(g) and (h) and Revenue Procedure 96-10 and provide the required information to: IRS, P.O. Box 2508, Room 4024, Cincinnati, OH 45201.
If you believe your organization should be exempted from filing Form 990 or Form 990-EZ because it is affiliated with a governmental unit, please review Revenue Procedure 95-48 and provide the required information to the address given above.
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Page Last Reviewed or Updated: January 07, 2009