Do Not File Form 8734 at End of Advance Ruling Period
New regulations eliminate the advance ruling process, under which a section 501(c)(3) organization was required to file Form 8734 to establish that it had been a publicly supported charity during its first five tax years. The new rules apply to organizations with advance rulings expiring on or after June 9, 2008.
The IRS previously notified organizations of the need to file by sending Notice CP 158, enclosing a copy of Form 8734. With the elimination of the advance ruling period, this notice has been revised, and is now being used to notify organizations of the new rules; however, Form 8734 was inadvertently enclosed with the revised notice that was mailed to some organizations. An organization that received a form should not file it, unless its advance ruling period expired before June 9, 2008.
Page Last Reviewed or Updated: January 08, 2009