If you dread contacting the I.R.S., I've got a pleasant surprise for you . . .
A Kinder, Gentler I.R.S. There's a branch of the I.R.S. (the
Tax Exempt and Government Entities Division)
that deals
almost exclusively with exempt organizations, and I often obtain
excellent information from the agents in that division, who
are generally knowledgeable, helpful and courteous!
For live I.R.S. information and problem solving Call877-829-5500. Be sure to have
your organization's tax ID # (EIN) handy.
Web information The I.R.S. Web site devoted to exempt organizations is filled with information and starts here.
To check your exempt status Click on this I.R.S. site
to make sure your organization is still federally tax exempt. (Note:
This applies to 501(c)(3) organizations only. Others need to call the
above IRS number.)
As of January 2012, the IRS has a new, more comprehensive search engine for exempt organizations. It's called "Select Check" and is available by clicking here.
Guidestar.org You can also visit GuideStar.org -- a tremendous resource for the nonprofit sector -- to check up on your organization.
Replacement I.R.S. Letter If you've lost your Letter of Determination (tax exemption), download and print Form 4506a and fax it to 513-263-4330. Most recently (June 2011) it's taking about 3 weeks for them to respond.
If you've changed your corporate name through an amendment of your Articles of Incorporation and would like to receive an updated Letter of Determination under your new corporate name, write to: Internal Revenue Service, Exempt Organizations Determinations, PO Box 2508, Cincinnati, OH 45201 and request an updated letter.
Be sure to enclose a copy of your amendment (changing your corporate name) STAMPED by the Secretary of State.
Filing requirements Don't forget to file Form 990every year, even if your organization is inactive or received no income.
Click here to see which Form 990 your organization is required to file.
If you've lost your tax-exempt status with the IRS, check out this online book, which will help you regain it. It's written by Sandy Deja, a long-time former IRS agent and one of the most knowledgeable people you'll find in the nonprofit sector:
Automatic Revocation Most tax-exempt organizations are required to file an annual return or notice with the Internal Revenue Service. Section 6033(j) of the Internal Revenue Code automatically revokes the exemption of any organization that fails to satisfy its filing requirement for three consecutive years. The automatic revocation of exemption is effective as of the due date of the third required annual filing or notice.
And if you find any of this bewildering or overwhelming, contact us for guidance.