Jackson Ross PLLC

What Non-Profits Should Do While Waiting for their IRS Tax Determination

I have a non-profit organization and have applied for federal tax exemption for my organization under Section 501(c)(3) of the Internal Revenue Code.  How can I find out the status of the application, and what should I do in the meantime?

The IRS is currently reviewing tax-exemption applications received in October 2013.  If you applied for tax-exempt status for your organization before that date, you should call the IRS at 877-829-5500, give them your EIN, and then ask to speak with the Exempt Organization (EO) agent handling your application.    See http://www.irs.gov/Charities-&-Non-Profits/Charitable-Organizations/Where’s-My-Application.

While you are waiting on the IRS’s determination, you should proceed as if you are tax-exempt.  Most importantly, this means you should file a Form 990 (Return of Organization Exempt from Income Tax), which has to be filed by the 15th day of the fifth month after the end of the fiscal year (May 15 if you use the calendar year).  If your organization is not approved for tax-exemption right away and you have to meet with an EO agent, the failure to file a Form 990 will not be dispositive, but won’t help.

No matter the stage your non-profit organization may be in, please contact us with any and all questions you may have.