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Amended Return Instructions

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Amended Return Instructions

Amended return instructions 1. Amended return instructions   Application, Approval, and Appeal Procedures Table of Contents Introduction Topics - This chapter discusses: Application ProceduresForms Required Required Inclusions Miscellaneous Procedures Rulings and Determination LettersEffective Date of Exemption Revocation or Modification of Exemption Appeal ProceduresAppeals Office Consideration EO Technical Consideration Administrative Remedies Appeal to Courts Group Exemption LetterCentral Organization Application Procedure Keeping the Group Exemption Letter in Force Events Causing Loss of Group Exemption Introduction If your organization is one of the organizations described in this publication and is seeking recognition of tax-exempt status from the IRS, you should follow the procedures described in this chapter and the instructions that accompany the appropriate application forms. Amended return instructions For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. Amended return instructions If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. Amended return instructions Topics - This chapter discusses: Application procedures that generally apply to all organizations discussed in this publication, including the application forms; Rulings and determination letters (approvals/disapprovals); Appeal procedures available if an adverse determination letter is proposed; and Group exemption letters. Amended return instructions Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. Amended return instructions Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. Amended return instructions Forms Required If your organization is seeking recognition of exemption from federal income tax, it must use a specific application prescribed by the IRS in Revenue Procedure 2013–9, sec. Amended return instructions 3. Amended return instructions If your organization is a central organization with exempt status, see Group Exemption Letter , later. Amended return instructions All applications must be signed by an authorized individual. Amended return instructions Form 1023, Application for Recognition of Exemption. Amended return instructions   File Form 1023 if you are seeking recognition of exemption under section: 501(c)(3) Corporations, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports, or prevention of cruelty for children or animals, 501(e) Cooperative hospital service organization, 501(f) Cooperative service organization of operating educational organizations, 501(k) Certain organizations providing child care, 501(n) Charitable risk pools, and 501(q) Credit counseling organizations. Amended return instructions Form 1024, Application for Recognition of Exemption Under Section 501(a). Amended return instructions    File Form 1024 if you are seeking recognition of exemption under section: 501(c)(2) Title holding corporations, 501(c)(4) Civic leagues, social welfare organizations, 501(c)(5) Labor, agricultural, or horticultural organizations, 501(c)(6) Business leagues, chambers of commerce, etc. Amended return instructions , 501(c)(7) Social clubs, 501(c)(8) Fraternal beneficiary societies, orders, or associations, 501(c)(9) Voluntary employees’ beneficiary associations, 501(c)(10) Domestic fraternal societies, orders, etc. Amended return instructions , 501(c)(12) Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone companies, 501(c)(13) Cemetery companies, 501(c)(15) Mutual insurance companies or associations, 501(c)(17) Trusts providing for the payment of supplemental unemployment compensation benefits, 501(c)(19) A post, organization, auxiliary unit, etc. Amended return instructions of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. Amended return instructions  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. Amended return instructions Letter application. Amended return instructions   If your organization is seeking recognition of exemption under section 501(c)(11), (14), (16), (18), (21), (22), (23), (26), (27), (28), or (29), submit a letter application with Form 8718. Amended return instructions See Required Inclusions for the information to include with the letter application. Amended return instructions Form 1028. Amended return instructions   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. Amended return instructions You must also submit Form 8718. Amended return instructions Form 8871. Amended return instructions    Use Form 8871 if you are a political party or campaign committee for a candidate for federal, state or local office seeking to be treated as tax-exempt under section 527. Amended return instructions See Political Organization Income Tax Return , later. Amended return instructions    Some organizations do not have to use specific application forms. Amended return instructions The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. Amended return instructions It is also shown in the Organization Reference Chart, later. Amended return instructions Power of attorney. Amended return instructions   If your organization expects to be represented by an individual such as an attorney, CPA, officer or other person authorized to practice before the IRS, whether in person or by correspondence, you must file a Form 2848 with your exemption application. Amended return instructions The power of attorney must specifically authorize an individual to represent your organization. Amended return instructions You cannot name an organization, firm, etc. Amended return instructions as your representative. Amended return instructions Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. Amended return instructions The categories of individuals who can represent you before the IRS are listed on the form. Amended return instructions Non-exemption for terrorist organizations. Amended return instructions   An organization that is identified or designated as a terrorist organization within the meaning of section 501(p)(2) is not eligible to apply for recognition of exemption. Amended return instructions User fee. Amended return instructions   The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. Amended return instructions If you are filing Form 1023, user fee information is included in Part XI. Amended return instructions If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. Amended return instructions and you must pay a user fee, you should use Form 8718 to figure the amount of your user fee and to pay it. Amended return instructions Your payment must accompany your request. Amended return instructions The IRS will not process a request unless the fee has been paid. Amended return instructions    For the current user fee amount and processing time for applications go to IRS. Amended return instructions gov and select “Charities and Non-Profits” from the buttons near the top. Amended return instructions Then select the underlined link “How to Apply To Be Tax-Exempt” for the latest user fees or I want to check the status of my application for more information. Amended return instructions You can also call 1-877-829-5500. Amended return instructions Required Inclusions Employer identification number (EIN). Amended return instructions   Every exempt organization must have an EIN, whether or not it has any employees. Amended return instructions An EIN is required before an exemption application is submitted. Amended return instructions Information on how to apply for an EIN by using one of the following methods can be found at Employer ID Numbers (EIN): Online— This is the preferred method for requesting an EIN. Amended return instructions The EIN is issued immediately once the application information is validated. Amended return instructions By telephone at 1-800-829-4933, from 7:00 a. Amended return instructions m. Amended return instructions to 7:00 p. Amended return instructions m. Amended return instructions local time, Monday through Friday. Amended return instructions The EIN is provided over the phone to an authorized individual. Amended return instructions By mailing or faxing Form SS-4, Application for Employer Identification Number. Amended return instructions If the faxed Form SS-4 includes the taxpayer's fax number, a fax will be sent back with the EIN within four (4) business days. Amended return instructions    Use only one method for each entity so you do not receive more than one EIN for an entity. Amended return instructions   If you previously applied for an EIN and have not yet received it, or you are unsure whether you have an EIN, please call our toll-free customer account services number, 1-877-829-5500, for assistance. Amended return instructions Organizing documents. Amended return instructions   Your application should include a copy of the organizing or enabling document that is signed by a principal officer or is accompanied by a written declaration signed by an authorized individual certifying that the document is a complete and accurate copy of the original or meets the requirements of a conformed copy. Amended return instructions   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. Amended return instructions (For example, a stamped “Filed” copy dated by the Secretary of State is prima facie evidence that it was filed and approved by a state official. Amended return instructions ) A copy of the articles of incorporation can also be submitted with a written declaration signed by an authorized individual indicating the copy is complete and was filed and approved by the state, including the date filed. Amended return instructions Bylaws. Amended return instructions   Bylaws alone are not organizing documents. Amended return instructions However, if your organization has adopted bylaws, include a current copy. Amended return instructions The bylaws need not be signed if submitted as an attachment. Amended return instructions   If your organization's name has been officially changed by an amendment to your organizing instruments, you should also attach a conformed copy of that amendment to your application. Amended return instructions    Bylaws may be considered an organizing document only if they are properly structured (includes name, purpose, signatures, and intent to form an organization). Amended return instructions Conformed copy. Amended return instructions   A conformed copy is a copy that agrees with the original and all amendments to it. Amended return instructions If the original document required a signature, the copy should either be signed by a principal officer or, if not signed, be accompanied by a written declaration signed by an authorized officer of the organization. Amended return instructions With either option, the officer must certify that the document is a complete and accurate copy of the original. Amended return instructions A certificate of incorporation should be approved and dated by an appropriate state official. Amended return instructions Attachments. Amended return instructions    When submitting attachments, every attachment should show your organization's name and EIN. Amended return instructions It should also state that it is an attachment to your application form and identify the part and line item number to which it applies. Amended return instructions Original documents. Amended return instructions   Do not submit original documents because they become part of the IRS file and cannot be returned. Amended return instructions Description of activities. Amended return instructions   Your application must include a full description of the proposed activities of your organization, including each of the fundraising activities of a section 501(c)(3) organization and a narrative description of anticipated receipts and contemplated expenditures. Amended return instructions When describing the activities in which your organization expects to engage, you must include the standards, criteria, procedures, or other means that your organization adopted or planned for carrying out those activities. Amended return instructions   To determine the information you need to provide, you should study the part of this publication that applies to your organization. Amended return instructions The appropriate chapter will describe the purposes and activities that your organization must pursue, engage in, and include in your application in order to achieve exempt status. Amended return instructions   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. Amended return instructions   Your application should describe completely and in detail your past, present, and planned activities. Amended return instructions Financial data. Amended return instructions   You must include in your application financial statements showing your receipts and expenditures and a balance sheet for the current year and the 3 preceding years (or for the number of years your organization was in existence, if less than 4 years). Amended return instructions For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. Amended return instructions   If you have not yet begun operations, or have operated for less than 1 year, a proposed budget for 2 full accounting periods and a current statement of assets and liabilities will be acceptable. Amended return instructions Exempt status established in application. Amended return instructions   If your application and its supporting documents show that your organization meets the requirements for tax-exempt status under the Code section you applied, the IRS will issue a favorable determination letter or ruling. Amended return instructions Miscellaneous Procedures To help in processing your application, be sure to attach all schedules, statements, and other documents required by the application form. Amended return instructions If you do not attach them, you may have to resubmit your application or you may otherwise encounter a delay in processing your application. Amended return instructions Incomplete application. Amended return instructions   If an application is not complete and does not contain all the required attachments found under Required Inclusions, the IRS may return it to you for completion. Amended return instructions The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. Amended return instructions   If the IRS returns the application or requests additional information from you, that application will be considered filed on the date the substantially completed application is postmarked, or if no postmark, received at the IRS. Amended return instructions   Generally, the user fee will not be refunded if an incomplete application is filed. Amended return instructions   Additional information may be requested if necessary to clarify the nature of your organization. Amended return instructions Application made under wrong paragraph of section 501(c). Amended return instructions   Occasionally, an organization appears to qualify for exemption under a paragraph of section 501(c) that is different from the one for which the organization applied. Amended return instructions If the application was made on Form 1024, which applies to more than one paragraph of section 501(c), the organization can be recognized as exempt under any paragraph to which the form applies if the organization has agreed to have its application considered under that paragraph. Amended return instructions It must also supply any additional information required for the application under the new paragraph. Amended return instructions Different application form needed. Amended return instructions   If a different application form is required for your organization, the IRS will so advise your organization and will provide the appropriate application form for your convenience in reapplying under that paragraph, if you wish to do so. Amended return instructions Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. Amended return instructions If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied. Amended return instructions   When a specific application form is needed for the paragraph under which your organization qualifies, that form is required before a letter recognizing exemption can be issued. Amended return instructions This includes cases in which a determination letter is modified to recognize an organization's exempt status under a paragraph other than the paragraph under which it originally established exemption. Amended return instructions IRS responses. Amended return instructions   Organizations that submit a complete application will receive an acknowledgment from the IRS. Amended return instructions Others will receive a letter requesting more information or returning an incomplete application. Amended return instructions Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. Amended return instructions These letters will be sent out as soon as possible after receipt of the organization's application. Amended return instructions Withdrawal of application. Amended return instructions   An application may be withdrawn at any time before the issuance of a ruling or determination letter upon the written request of a principal officer or authorized representative of your organization. Amended return instructions However, the withdrawal will not prevent the information contained in the application from being used by the IRS in any subsequent examination of your organization's returns. Amended return instructions The information forwarded with an application will not be returned to your organization and, generally, when an application is withdrawn, the user fee paid will not be refunded. Amended return instructions Requests for withholding of information from the public. Amended return instructions   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. Amended return instructions The law also requires the IRS to make available for public inspection, in accordance with section 6104 and the related regulations, your approved application for recognition of exemption (including any papers submitted in support of the application) and the ruling or determination letter (discussed later, under Rulings and Determination Letters . Amended return instructions )   Any information submitted in the application or in support of it that relates to any trade secret, patent, process, style of work, or apparatus, upon request, can be withheld from public inspection if the IRS determines that the disclosure of such information would adversely affect the organization. Amended return instructions Your request must: Identify the material to be withheld (the document, page, paragraph, and line) by clearly marking it “Not Subject To Public Inspection. Amended return instructions ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. Amended return instructions Be filed with the office where your organization files the documents in which the material to be withheld is contained. Amended return instructions Where to file. Amended return instructions   Send your application for exempt status and Form 8718, (if required) to: Internal Revenue Service PO Box 12192 Covington, KY 41012-0192   Your application will be considered by EO Determinations, who will either issue a favorable determination letter to your organization, issue an adverse determination letter denying the exempt status claimed in the application, or refer the case to the Exempt Organizations Technical Office (EO Technical). Amended return instructions    Form 8940, Request for Miscellaneous Determination. Amended return instructions You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. Amended return instructions Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. Amended return instructions See Form 8940 and instructions for more information. Amended return instructions Requests other than applications. Amended return instructions Requests other than applications for recognition of exemption or Form 8940 (for example, requests for rulings involving feeder organizations, application of excise taxes to activities of private foundations, taxation of unrelated business income, etc. Amended return instructions ) should be sent to: Internal Revenue Service  Attention: EO Letter Rulings PO Box 27720 McPherson Station Washington, DC 20038 These requests, similar to applications for recognition of exemption previously discussed, must be accompanied by the appropriate user fee. Amended return instructions The schedule for user fees, including those for requests other than applications, can be found in Revenue Procedure 2013-8, 2013-1 I. Amended return instructions R. Amended return instructions B. Amended return instructions 237. Amended return instructions Referral to EO Technical. Amended return instructions   EO Determinations will refer to EO Technical any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. Amended return instructions EO Determinations can request technical advice on any technical or procedural question that cannot be resolved on the basis of law, regulations, or a clearly applicable revenue ruling or other published precedent. Amended return instructions An organization can request that an issue be referred to EO Technical for technical advice if it feels that a lack of uniformity exists as to the disposition of the issue or if an issue is so unusual or complex as to warrant consideration by EO Technical. Amended return instructions If a determination letter is issued based on technical advice from EO Technical regarding qualification for exemption or foundation status, no further administrative appeal is available on the issue that was the subject of technical advice. Amended return instructions Reminder. Amended return instructions   The law requires payment of a user fee for determination letter requests. Amended return instructions Go to IRS. Amended return instructions gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. Amended return instructions Payment must accompany each request. Amended return instructions Rulings and Determination Letters Elimination of the advance public charity status. Amended return instructions   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. Amended return instructions Under the new regulations, a new section 501(c)(3) organization will be classified as a publicly supported organization and not a private foundation if it can show when it applies for tax-exempt status that it reasonably can be expected to be publicly supported. Amended return instructions The new rules no longer require the organization to file Form 8734, Support Schedule for Advance Ruling Period, after completing its first 5 tax years. Amended return instructions See Elimination of the Advance Ruling Process . Amended return instructions An organization must describe fully the activities in which it expects to engage. Amended return instructions This includes standards, procedures, or other means adopted or planned by the organization for carrying out its activities, expected sources of funds, and the nature of its contemplated expenses. Amended return instructions When an organization does not supply the information previously mentioned under Application Procedures , or fails to furnish a sufficiently detailed description of its proposed activities to permit a conclusion that it will clearly be exempt, a proposed adverse determination letter or ruling may be issued. Amended return instructions Adverse determination. Amended return instructions   A proposed adverse ruling or determination letter will be issued to an organization that has not provided sufficiently detailed information to establish that it qualifies for exemption or if the information provided establishes that it does not qualify for exemption. Amended return instructions An organization can appeal a proposed adverse ruling or determination letter. Amended return instructions See Appeal Procedures , later. Amended return instructions Effective Date of Exemption A ruling or determination letter recognizing exemption is usually effective as of the date of formation of an organization if, during the period before the date of the ruling or determination letter, its purposes and activities were those required by the law. Amended return instructions (See Application for Recognition of Exemption in chapter 3 for the special rule for organizations applying for recognition of exemption under section 501(c)(3). Amended return instructions ) Upon obtaining recognition of exemption, the organization can file a claim for a refund of income taxes paid for the period for which its exempt status is recognized. Amended return instructions If an organization is required to alter its activities or substantially amend its charter to qualify, the ruling or determination letter recognizing exemption will be effective as of the date specified in the letter. Amended return instructions If a nonsubstantive amendment is made, such as correction of a clerical error in the enabling instrument or the addition of a dissolution clause, exemption will ordinarily be recognized as of the date of formation if the activities of the organization before the ruling or determination are consistent with the exemption requirements. Amended return instructions A ruling or determination letter recognizing exemption cannot be relied on if there is a material change, inconsistent with exemption, in the character, the purpose, or the method of operation of the organization. Amended return instructions Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. Amended return instructions Revocation or Modification of Exemption A ruling or determination letter recognizing exemption may be revoked or modified by: A notice to the organization to which the ruling or determination letter originally was issued, Enactment of legislation or ratification of a tax treaty, A decision of the United States Supreme Court, Issuance of temporary or final regulations, or Issuance of a revenue ruling, a revenue procedure, or other statement published in the Internal Revenue Bulletin or Cumulative Bulletin. Amended return instructions When revocation takes effect. Amended return instructions   If the organization omitted or misstated a material fact, operated in a manner materially different from that originally represented, or, with regard to organizations to which section 503 applies, engaged in a prohibited transaction (such as diverting corpus or income from its exempt purpose), the revocation or modification may be retroactive. Amended return instructions Material change in organization. Amended return instructions   If there is a material change, inconsistent with exemption, in the character, purpose, or method of operation of the organization, revocation or modification will ordinarily take effect as of the date of that material change. Amended return instructions Relief from retroactivity. Amended return instructions   If a ruling or determination letter was issued in error or the IRS changed its position after issuing a letter or ruling, and if section 7805(b) relief is granted, retroactivity of the revocation or modification ordinarily will be limited to a date not earlier than that on which the original ruling or determination letter was modified or revoked. Amended return instructions For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. Amended return instructions R. Amended return instructions B. Amended return instructions 126, sec. Amended return instructions 13 (or later update). Amended return instructions Foundations. Amended return instructions   The determination of the effective date is the same for the revocation or modification of foundation status or operating foundation status unless the effective date is expressly covered by statute or regulations. Amended return instructions Written notice. Amended return instructions   If an EO area manager concludes, as a result of examining an information return or considering information from any other source, that a ruling or determination letter should be revoked or modified, the organization will be advised in writing of the proposed action and the reasons for it. Amended return instructions   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. Amended return instructions The appeal procedures are discussed next. Amended return instructions Appeal Procedures If your organization applies for tax-exempt status and EO Determination decides your organization does not qualify, your organization will be advised of its rights to protest the determination by requesting Appeals Office consideration. Amended return instructions This process does not apply to determinations issued by EO Technical. Amended return instructions Your organization must submit a statement of its views fully explaining its reasoning. Amended return instructions The statement must be submitted within 30 days from the date of the adverse determination letter and must state whether it wishes Appeals Office consideration. Amended return instructions Representation. Amended return instructions   A principal officer or trustee can represent an organization at any level of appeal within the IRS. Amended return instructions Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. Amended return instructions   If the organization's representative attends a conference without a principal officer or trustee, the representative must file a proper power of attorney or a tax information authorization before receiving or inspecting confidential information. Amended return instructions Form 2848 or Form 8821, Tax Information Authorization, as appropriate (or any other properly written power of attorney or authorization), can be used for this purpose. Amended return instructions These forms can be obtained from the IRS. Amended return instructions For more information, see Publication 947, Practice Before the IRS and Power of Attorney. Amended return instructions Appeals Office Consideration EO Determinations will consider the statement protesting and appealing (hereinafter appealing) the adverse determination and decide if the information affects its determination. Amended return instructions If the appeal does not provide a basis to reconsider its adverse determination, it will forward the appeal and case file to the Appeals Office. Amended return instructions For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. Amended return instructions The appeal should include the following information. Amended return instructions The organization's name, address, daytime telephone number, and employer identification number. Amended return instructions A statement that the organization wants to protest the determination. Amended return instructions A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. Amended return instructions A statement of facts supporting the organization's position in any contested factual issue. Amended return instructions A statement outlining the law or other authority the organization is relying on. Amended return instructions A statement as to whether a conference at the Appeals Office is desired. Amended return instructions The statement of facts in item 4 must be declared true under penalties of perjury. Amended return instructions This may be done by adding to the protest the following signed declaration:   “Under penalties of perjury, I declare that I have examined the statement of facts presented in this protest and in any accompanying schedules and statements and, to the best of my knowledge and belief, it is true, correct, and complete. Amended return instructions ”           Signature. Amended return instructions   If the organization's representative submits the appeal, a substitute declaration must be included, stating: That the representative prepared the appeal and accompanying documents, and Whether the representative knows personally that the statements of fact contained in the appeal and accompanying documents are true and correct. Amended return instructions Be sure the appeal contains all of the information requested. Amended return instructions Incomplete appeals will be returned for completion. Amended return instructions If a conference is requested, it will be held at the Appeals Office, unless the organization requests that the meeting be held at a field office convenient to both parties. Amended return instructions The Appeals Office, after considering the organization's appeal as well as information presented in any conference held, will notify the organization of its decision and issue an appropriate determination letter. Amended return instructions An adverse decision can be appealed to the courts (discussed later). Amended return instructions The Appeals Office must request technical advice from EO Technical on any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. Amended return instructions If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. Amended return instructions Any determination letter issued on the basis of technical advice from EO Technical cannot be appealed to the Appeals Office for those issues that were the subject of the technical advice from EO Technical. Amended return instructions EO Technical Consideration If an application is referred to EO Technical for issuance of a ruling and an adverse ruling is issued, the organization will be informed of the basis for the conclusion, its right to file a protest within 30 days, and its right to have a conference with EO Technical. Amended return instructions Administrative Remedies In the case of an application under section 501(c)(3), all of the following actions, called administrative remedies, must be completed by your organization before an unfavorable ruling or determination letter from the IRS can be appealed to the courts. Amended return instructions The filing of a substantially completed application Form 1023 or group exemption request under section 501(c)(3) (described earlier in this chapter) or the filing of a request for a determination of foundation status (see Private Foundations and Public Charities in chapter 3). Amended return instructions In the case of a late-filed application, requesting relief under Regulations section 301. Amended return instructions 9100 regarding applications for extensions of time for making an election or application for relief from tax (see Application for Recognition of Exemption in chapter 3). Amended return instructions The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. Amended return instructions Exhaustion of all administrative appeals available within the IRS, including protest of an adverse ruling issued by EO Technical in the case of an exemption application. Amended return instructions The actions just described will not be considered completed until the IRS has had a reasonable time to act upon the appeal or protest, as the case may be. Amended return instructions An organization will not be considered to have exhausted its administrative remedies before the earlier of: The completion of the steps just listed and the sending by certified or registered mail of a notice of final determination, or The expiration of the 270-day period in which the IRS has not issued a notice of final determination and the organization has taken, in a timely manner, all reasonable steps to secure a ruling or determination. Amended return instructions 270-day period. Amended return instructions   The 270-day period will be considered by the IRS to begin on the date a substantially completed Form 1023 or group exemption request is sent to the IRS. Amended return instructions See Application Procedures , earlier, for information needed to complete Form 1023. Amended return instructions   If the application does not contain all of the required items, it will not be further processed and may be returned to the applicant for completion. Amended return instructions The 270-day period, in this event, will not be considered as starting until the date the application is remailed to the IRS with the requested information, or, if a postmark is not evident, on the date the IRS receives a substantially completed application. Amended return instructions Appeal to Courts If the IRS issues an unfavorable determination letter or ruling to your organization and you have exhausted all the administrative remedies just discussed, your organization can seek judicial remedies. Amended return instructions For example, if your organization has paid the tax resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a refund in a U. Amended return instructions S. Amended return instructions District Court or the U. Amended return instructions S. Amended return instructions Court of Federal Claims. Amended return instructions Or, if your organization elected not to pay the tax deficiency resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a redetermination of the tax deficiencies in the United States Tax Court. Amended return instructions For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Amended return instructions In certain situations, your organization can file suit for a declaratory judgment in the U. Amended return instructions S. Amended return instructions District Court for the District of Columbia, the U. Amended return instructions S. Amended return instructions Court of Federal Claims, or the U. Amended return instructions S. Amended return instructions Tax Court. Amended return instructions This remedy is available if your organization received an adverse notice of final determination, or if the IRS failed to make a timely determination on your initial or continuing qualification or classification as an exempt organization. Amended return instructions However, your exempt status claim must be as: An organization qualifying under section 501(c)(3), An organization to which a deduction for a contribution is allowed under section 170(c)(2), An organization that is a private foundation under section 509(a), A private operating foundation under section 4942(j)(3), or A cooperative organization that is exempt from tax under section 521. Amended return instructions Adverse notice of final determination. Amended return instructions   The adverse notice of final determination referred to above is a ruling or determination letter sent by certified or registered mail holding that your organization: Is not described in section 501(c)(3) or section 170(c)(2), Is a private foundation as defined in section 4942(j)(3), or Is a public charity described in a part of section 509(a) or section 170(b)(1)(A) other than the part under which your organization requested classification. Amended return instructions Favorable court rulings - IRS procedure. Amended return instructions   If a suit results in a final determination that your organization is exempt from tax, the IRS will issue a favorable ruling or determination letter, provided your organization has filed an application for exemption and submitted a statement that the underlying facts and applicable law are the same as in the period considered by the court. Amended return instructions Group Exemption Letter A group exemption letter is a ruling or determination letter issued to a central organization recognizing on a group basis the exemption under section 501(c) of subordinate organizations on whose behalf the central organization has applied for recognition of exemption. Amended return instructions A central organization is an organization that has one or more subordinates under its general supervision or control. Amended return instructions A subordinate organization is a chapter, local, post, or unit of a central organization. Amended return instructions A central organization may be a subordinate itself, such as a state organization that has subordinate units and is itself affiliated with a national (central) organization. Amended return instructions A subordinate organization may or may not be incorporated, but it must have an organizing document. Amended return instructions A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. Amended return instructions A subordinate described in section 501(c)(3) cannot be included in a group exemption letter if it is a private foundation described in section 509(a). Amended return instructions If your organization is a subordinate controlled by a central organization (for example, a church, a veterans' organization, or a fraternal organization), you should check with the central organization to see if it has been issued a group exemption letter that covers your organization. Amended return instructions If it has, you do not have to file a separate application unless your organization no longer wants to be included in the group exemption letter. Amended return instructions If the group exemption letter does not cover your organization, ask your central organization about being included in the next annual group ruling update that it submits to the IRS. Amended return instructions Central Organization Application Procedure If your organization is a central organization with affiliated subordinates under its control, it can apply for a group exemption letter for its subordinates, provided it has obtained recognition of its own exemption before or concurrently with the group exemption. Amended return instructions You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. Amended return instructions This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. Amended return instructions A central organization obtains its own recognition of exemption by sending its application to the IRS address shown on Form 8718 or Form 1023. Amended return instructions If the central organization has previously obtained recognition of its own exemption, it must indicate its employer identification number and the date of the letter recognizing its exemption. Amended return instructions It need not forward documents already submitted. Amended return instructions However, if it has not already done so, the central organization must submit a copy of any amendment to its governing instruments or internal regulations as well as any information about changes in its character, purposes, or method of operation. Amended return instructions Employer identification number. Amended return instructions   The central organization must have an EIN before it submits a completed exemption or group exemption application. Amended return instructions Each subordinate must have its own EIN, even if it has no employees. Amended return instructions When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. Amended return instructions Information required for subordinate organizations. Amended return instructions   In addition to the information required to obtain recognition of its own exemption, the central organization must submit information for those subordinates to be included in the group exemption letter. Amended return instructions The information should be forwarded in a letter signed by a principal officer of the central organization setting forth or including as attachments the following. Amended return instructions Information verifying that the subordinates: Are affiliated with the central organization at the close of its annual accounting period; Are subject to its general supervision or control; Are all eligible to qualify for exemption under the same paragraph of section 501(c), though not necessarily the paragraph under which the central organization itself is exempt; Are not private foundations if the application for a group exemption letter involves section 501(c)(3); Are all on the same accounting period as the central organization if they are to be included in group returns; and Are organizations that have been formed within the 15-month period preceding the date of submission of the group exemption application if they are claiming section 501(c)(3) status and are subject to the requirements of section 508(a) and wish to be recognized as exempt from their dates of creation (a group exemption letter may be issued covering subordinates, one or more of which have not been organized within the 15-month period preceding the date of submission, if all subordinates are willing to be recognized as exempt only from the date of application). Amended return instructions A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. Amended return instructions A sample copy of a uniform governing instrument (such as a charter or articles of association) adopted by the subordinates, or, in its absence, copies of representative instruments. Amended return instructions An affirmation to the effect that, to the best of the officer's knowledge, the purposes and activities of the subordinates are as stated in (2) and (3), above. Amended return instructions A statement that each of the subordinates has provided a written authorization to the central organization, signed by an authorized officer of the subordinate, agreeing to be included in the group exemption (see also New 501(c)(3) organizations that want to be included , later in this section). Amended return instructions A list of subordinates to be included in the group exemption letter to which the IRS has issued an outstanding ruling or determination letter relating to exemption. Amended return instructions If the application for a group exemption letter involves section 501(c)(3) and is subject to the provisions of the Code requiring that it give timely notice that it is not a private foundation (see Private Foundations in chapter 3), an affirmation to the effect that, to the best of the officer's knowledge and belief, no subordinate to be included in the group exemption letter is a private foundation as defined in section 509(a). Amended return instructions For each subordinate that is a school claiming exemption under section 501(c)(3), the information required by Revenue Ruling 71-447, 1971-2 C. Amended return instructions B. Amended return instructions 230 and Revenue Procedure 75-50, 1975-2 C. Amended return instructions B. Amended return instructions 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). Amended return instructions For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. Amended return instructions B. Amended return instructions 158, have been met. Amended return instructions A list of the names, mailing addresses, actual addresses if different, and EINs of subordinates to be included in the group exemption letter. Amended return instructions A current directory of subordinates may be furnished instead of the list if it includes the required information and if the subordinates not to be included in the group exemption letter are identified. Amended return instructions New 501(c)(3) organizations that want to be included. Amended return instructions   A new organization, described in section 501(c)(3), that wants to be included in a group exemption letter must submit its authorization (as explained in item number 5, earlier, under Information required for subordinate organizations ) to the central organization before the end of the 15th month after it was formed in order to satisfy the requirement of section 508(a). Amended return instructions The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . Amended return instructions Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. Amended return instructions The continued existence of the central organization. Amended return instructions The continued qualification of the central organization for exemption under section 501(c). Amended return instructions The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). Amended return instructions The annual filing of an information return (Form 990, for example) by the central organization if required. Amended return instructions The continued effectiveness of a group exemption letter as to a particular subordinate is based on these four conditions, as well as on the continued conformity by the subordinate to the requirements for inclusion in a group exemption letter, the authorization for inclusion, and the annual filing of any required information return for the subordinate. Amended return instructions Information Required Annually To maintain a group exemption letter, the central organization must submit annually, at least 90 days before the close of its annual accounting period, all of the following information. Amended return instructions Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. Amended return instructions A separate list (that includes the names, mailing addresses, actual addresses if different, and EINs of the affected subordinates) for each of the three following categories. Amended return instructions Subordinates that have changed their names or addresses during the year. Amended return instructions Subordinates no longer to be included in the group exemption letter because they no longer exist or have disaffiliated from or withdrawn their authorization to the central organization. Amended return instructions Subordinates to be added to the group exemption letter because they are newly organized or affiliated or because they have recently authorized the central organization to include them. Amended return instructions An annotated directory of subordinates will not be accepted for this purpose. Amended return instructions If there were none of the above changes, the central organization must submit a statement to that effect. Amended return instructions The same information about new subordinates that was required in the initial application for group exemption. Amended return instructions (This information is listed in items 1 through 10, under Information required for subordinate organizations. Amended return instructions , earlier. Amended return instructions ) If a new subordinate does not differ in any material respects from the subordinates included in the application for group exemption, however, a statement to this effect may be submitted in lieu of detailed information. Amended return instructions The organization should send this information to:   Ogden Service Center  Mail Stop 6271 Ogden, UT 84404-4749 Submitting the required information annually does not relieve the central organization or any of its subordinates of the duty to submit any other information that may be required by an EO area manager to determine whether the conditions for continued exemption are being met. Amended return instructions Events Causing Loss of Group Exemption A group exemption letter no longer has effect, for either a particular subordinate or the group as a whole, when: The central organization notifies the IRS that it is going out of existence, The central organization notifies the IRS, by its annual submission or otherwise, that any of its subordinates will no longer fulfill the conditions for continued effectiveness, explained earlier, or The IRS notifies the central organization or the affected subordinate that the group exemption letter will no longer have effect for some or all of the group because the conditions for continued effectiveness of a group exemption letter have not been fulfilled. Amended return instructions When notice is given under any of these three conditions, the IRS will no longer recognize the exempt status of the affected subordinates until they file separate applications on their own behalf or the central organization files complete supporting information for their reinclusion in the group exemption at the time of its annual submission. Amended return instructions However, when the notice is given by the IRS and the withdrawal of recognition is based on the failure of the organization to comply with the requirements for recognition of tax-exempt status under the particular subsection of section 501(c), the revocation will ordinarily take effect as of the date of that failure. Amended return instructions The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. Amended return instructions Prev  Up  Next   Home   More Online Publications
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The Amended Return Instructions

Amended return instructions Publication 598 - Introductory Material Table of Contents What's New Introduction Useful Items - You may want to see: What's New Federal tax deposits must be made by electronic funds transfer. Amended return instructions Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits. Amended return instructions Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after 2010. Amended return instructions See Federal Tax Deposits Must be Made by Electronic Funds Transfer on page 3. Amended return instructions For large corporations, special rules apply for estimated tax payments that are required to be made for the period that includes July, August, or September of 2012, and the period that immediately follows these months. Amended return instructions See the instructions for line 12 on the 2012 Form 990-W (Worksheet), Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. Amended return instructions The maximum cost of a low-cost article, for organizations eligible to receive charitable contributions, was increased to $9. Amended return instructions 70 for 2011. Amended return instructions See Distribution of low-cost articles on page 8. Amended return instructions The annual limit on associate member dues received by an agricultural or horticultural organization not treated as gross income was increased to $148 for 2011. Amended return instructions See Exception under Dues of Agricultural Organizations and Business Leagues on page 10. Amended return instructions The IRS has created a page on IRS. Amended return instructions gov that includes information about Pub. Amended return instructions 598 at www. Amended return instructions irs. Amended return instructions gov/pub598. Amended return instructions Introduction An exempt organization is not taxed on its income from an activity substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. Amended return instructions Such income is exempt even if the activity is a trade or business. Amended return instructions However, if an exempt organization regularly carries on a trade or business not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization is subject to tax on its income from that unrelated trade or business. Amended return instructions This publication covers the rules for the tax on unrelated business income of exempt organizations. Amended return instructions It explains: Which organizations are subject to the tax (chapter 1), What the requirements are for filing a tax return (chapter 2), What an unrelated trade or business is (chapter 3), and How to figure unrelated business taxable income (chapter 4). Amended return instructions All section references in this publication are to the Internal Revenue Code. Amended return instructions Useful Items - You may want to see: Publication 557 Tax-Exempt Status for Your Organization Form (and Instructions) 990-T Exempt Organization Business Income Tax Return See chapter 5 for information about getting these publications and forms. Amended return instructions Comments and suggestions. Amended return instructions   We welcome your comments about this publication and your suggestions for future editions. Amended return instructions   You can write to us at: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Amended return instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amended return instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amended return instructions   You can email us at taxforms@irs. Amended return instructions gov. Amended return instructions Please put “publications Comment” on the subject line. Amended return instructions You can also send us comments from www. Amended return instructions irs. Amended return instructions gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Amended return instructions ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Amended return instructions Prev  Up  Next   Home   More Online Publications