Procedures for Section 501(c)(3) Organizations to Change Public Charity Classification |
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In Announcement 2006-93, the IRS explains procedures that section 501(c)(3) tax-exempt organizations may use to request certain changes in their public charity classification. The Pension Protection Act of 1996 extends certain treatment to organizations classified under section 509(a)(1) or (2) ("publicly supported organizations") but not those classified under section 509(a)(3) ("supporting organizations"). The procedures relate to requests by supporting organizations to be reclassified as publicly supported organizations to take advantage of these new provisions.
Organizations qualifying for such a change in public charity classification will receive a determination letter indicating whether the change has been made. There is no user fee for this determination letter.
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Page Last Reviewed or Updated: January 06, 2009