Disaster Relief FAQ # B-1 |
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What are the federal tax requirements to form a charity to help disaster victims?
A new charitable organization with anticipated annual gross receipts over $5,000 must apply for tax-exempt status from the IRS. (There are exceptions to this general rule - churches, synagogues, temples, and mosques may, but are not required to, apply for recognition of tax-exempt status). Publication 3833, Disaster Relief: Providing Assistance Through Charitable Organizations, discusses establishing a new charitable organization to provide disaster relief. For information about creating an organization that will qualify for tax-exempt status under Internal Revenue Code section 501(c)(3), see Life Cycle of a Public Charity - Starting Out.
An organization must use Form 1023, Application for Recognition of Exemption, to apply for recognition of tax-exempt status. Applying to the IRS provides more information on the application process.
NOTE: New regulations change the requirements for rulings and determinations that organizations are publicly supported. See Elimination of the Advance Ruling Process, for the latest information, including changes to filing requirements for organizations that have received advance rulings of their status as publicly supported organizations.
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Page Last Reviewed or Updated: March 17, 2009