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Cheap State Tax Filing

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Cheap State Tax Filing

Cheap state tax filing Index A Affiliated corporations, Aircraft used by affiliated corporations. Cheap state tax filing Agri-biodiesel, defined, Agri-biodiesel. Cheap state tax filing Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. Cheap state tax filing Alaska, Transportation between the continental U. Cheap state tax filing S. Cheap state tax filing and Alaska or Hawaii. Cheap state tax filing , Transportation within Alaska or Hawaii. Cheap state tax filing , Alaska and Hawaii. Cheap state tax filing Baggage, Excess baggage. Cheap state tax filing Bonus tickets, Bonus tickets. Cheap state tax filing Credits or refunds, Credits or refunds. Cheap state tax filing Exemptions, Exemptions. Cheap state tax filing Export, Exportation. Cheap state tax filing Fixed-wing aircraft, Fixed-wing aircraft uses. Cheap state tax filing Hawaii, Transportation between the continental U. Cheap state tax filing S. Cheap state tax filing and Alaska or Hawaii. Cheap state tax filing , Transportation within Alaska or Hawaii. Cheap state tax filing , Alaska and Hawaii. Cheap state tax filing Helicopters, Certain helicopter uses. Cheap state tax filing , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. Cheap state tax filing Package tours, Package tours. Cheap state tax filing Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. Cheap state tax filing , Liability for tax. Cheap state tax filing Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. Cheap state tax filing Travel agency, Liability for tax. Cheap state tax filing Uninterrupted international, Uninterrupted international air transportation. Cheap state tax filing Aircraft, Fixed-wing aircraft uses. Cheap state tax filing Affiliated corporations, Aircraft used by affiliated corporations. Cheap state tax filing Small planes, Small aircraft. Cheap state tax filing Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. Cheap state tax filing 15). Cheap state tax filing Alaska Air transportation taxes, Transportation between the continental U. Cheap state tax filing S. Cheap state tax filing and Alaska or Hawaii. Cheap state tax filing Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. Cheap state tax filing Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. Cheap state tax filing Alternative fuel, defined, Other fuels. Cheap state tax filing American Red Cross, International organizations and the American Red Cross. Cheap state tax filing Answering service, Answering services. Cheap state tax filing Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. Cheap state tax filing Approved terminal, defined, Approved terminal or refinery. Cheap state tax filing Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. Cheap state tax filing B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. Cheap state tax filing Blended taxable fuel, defined, Blended taxable fuel. Cheap state tax filing Blender, defined, Blender. Cheap state tax filing Blocked pump, Blocked pump. Cheap state tax filing Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. Cheap state tax filing 11). Cheap state tax filing , Qualified blood collector organizations. Cheap state tax filing Boats, In a boat engaged in commercial fishing (No. Cheap state tax filing 4). Cheap state tax filing Bonus tickets, Bonus tickets. Cheap state tax filing Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. Cheap state tax filing Bulk transfer/terminal system, defined, Bulk transfer/terminal system. Cheap state tax filing Buses, In certain intercity and local buses (No. Cheap state tax filing 5). Cheap state tax filing , In a qualified local bus (No. Cheap state tax filing 6). Cheap state tax filing , In a school bus (No. Cheap state tax filing 7). Cheap state tax filing Tire tax, Qualifying intercity or local bus. Cheap state tax filing C Cellulosic biofuel, Cellulosic biofuel. Cheap state tax filing Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. Cheap state tax filing Exemptions, Exemption from tax. Cheap state tax filing Producer, Coal Production, Coal production. Cheap state tax filing Selling price, Determining tonnage or selling price. Cheap state tax filing Tax rates, Tax rates. Cheap state tax filing Coin-operated telephones, Coin-operated telephones. Cheap state tax filing Comments, Comments and suggestions. Cheap state tax filing Commercial aviation, In commercial aviation (other than foreign trade). Cheap state tax filing Commercial fishing, In a boat engaged in commercial fishing (No. Cheap state tax filing 4). Cheap state tax filing Commercial waterway transportation, Commercial waterway transportation. Cheap state tax filing Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. Cheap state tax filing Local telephone service, Local telephone service. Cheap state tax filing Local-only service, Local-only service. Cheap state tax filing Private communication service, Private communication service. Cheap state tax filing Teletypewriter exchange service, Teletypewriter exchange service. Cheap state tax filing Credit card purchases Aviation gasoline, Credit card purchases. Cheap state tax filing Gasoline, Credit card purchases. Cheap state tax filing Kerosene for use in aviation, Credit card purchases. Cheap state tax filing Undyed diesel fuel, Credit Card Purchases. Cheap state tax filing Undyed kerosene, Credit Card Purchases. Cheap state tax filing Credit or refund Gas guzzler tax, Credit or refund. Cheap state tax filing Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. Cheap state tax filing Retail tax, Credits or refunds. Cheap state tax filing Tire tax, Credit or refund. Cheap state tax filing Vaccines, Credit or refund. Cheap state tax filing Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. Cheap state tax filing Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. Cheap state tax filing Enterer, defined, Enterer. Cheap state tax filing Entry, defined, Entry. Cheap state tax filing Environmental taxes Credit or refund, Credits or refunds. Cheap state tax filing Exceptions, Exceptions. Cheap state tax filing Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. Cheap state tax filing Exempt communication services American Red Cross, International organizations and the American Red Cross. Cheap state tax filing Answering service, Answering services. Cheap state tax filing Coin-operated telephones, Coin-operated telephones. Cheap state tax filing Installation charges, Installation charges. Cheap state tax filing International organizations, International organizations and the American Red Cross. Cheap state tax filing Mobile radio telephone service, Mobile radio telephone service. Cheap state tax filing News services, News services. Cheap state tax filing Nonprofit educational organizations, Nonprofit educational organizations. Cheap state tax filing Nonprofit hospitals, Nonprofit hospitals. Cheap state tax filing Private communication service, Private communication service. Cheap state tax filing Qualified blood collector organizations, Qualified blood collector organizations. Cheap state tax filing Radio broadcasts, News services. Cheap state tax filing Security systems, Telephone-operated security systems. Cheap state tax filing Exempt sales, heavy trucks, Sales exempt from tax. Cheap state tax filing Exemptions Air transportation taxes, Exemptions. Cheap state tax filing Bonus tickets, Bonus tickets. Cheap state tax filing Coal, Exemption from tax. Cheap state tax filing Communications taxes, Exemptions Federal government, Federal, state, and local government. Cheap state tax filing Fixed-wing aircraft, Fixed-wing aircraft uses. Cheap state tax filing For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. Cheap state tax filing Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. Cheap state tax filing Military personnel, Military personnel on international trips. Cheap state tax filing Nonprofit educational organizations, Federal, state, and local government. Cheap state tax filing , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. Cheap state tax filing , Exemptions Taxable tires, Tires exempt from tax. Cheap state tax filing Vessel supplies, Exemptions Export, Export (No. Cheap state tax filing 3). Cheap state tax filing Exported taxable fuel, Exported taxable fuel. Cheap state tax filing F Farming, On a farm for farming purposes (No. Cheap state tax filing 1). Cheap state tax filing Federal government, Federal, state, and local government. Cheap state tax filing Fishing, In a boat engaged in commercial fishing (No. Cheap state tax filing 4). Cheap state tax filing Fishing rods and fishing poles. Cheap state tax filing , Fishing rods and fishing poles. Cheap state tax filing Fishing tackle boxes, Fishing tackle boxes. Cheap state tax filing Fixed-wing aircraft, Fixed-wing aircraft uses. Cheap state tax filing Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. Cheap state tax filing 9). Cheap state tax filing Form 1363, Exportation. Cheap state tax filing 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. Cheap state tax filing , Attachments to Form 720. Cheap state tax filing 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. Cheap state tax filing 720, Claiming A Refund, Form 6197. Cheap state tax filing , Filing Form 720 720X, Form 720X. Cheap state tax filing 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. Cheap state tax filing Due dates, Due dates. Cheap state tax filing Final return, Final return. Cheap state tax filing Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. Cheap state tax filing Gas guzzler tax Automobiles, Automobiles. Cheap state tax filing Credit or refund, Credit or refund. Cheap state tax filing Limousines, Automobiles. Cheap state tax filing Vehicles not subject to tax, Vehicles not subject to tax. Cheap state tax filing Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. Cheap state tax filing H Hawaii, air transportation taxes, Transportation between the continental U. Cheap state tax filing S. Cheap state tax filing and Alaska or Hawaii. Cheap state tax filing Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. Cheap state tax filing Further manufacture, Further manufacture. Cheap state tax filing Installment sales, Installment sales. Cheap state tax filing Parts or accessories, Parts or accessories. Cheap state tax filing Presumptive retail sales price, Presumptive retail sales price. Cheap state tax filing Related persons, Related person. Cheap state tax filing Separate purchases, Separate purchase. Cheap state tax filing Tax base, Determination of tax base. Cheap state tax filing Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. Cheap state tax filing Help (see Tax help) Highway vehicle, Highway vehicle. Cheap state tax filing , In a highway vehicle owned by the United States that is not used on a highway (No. Cheap state tax filing 12). Cheap state tax filing Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. Cheap state tax filing I Identifying number, Taxpayer identification number. Cheap state tax filing Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. Cheap state tax filing 5). Cheap state tax filing Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. Cheap state tax filing Local-only service, Local-only service. Cheap state tax filing M Manufacturer, defined, Manufacturer. Cheap state tax filing Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. Cheap state tax filing Lease payments, Partial payments. Cheap state tax filing Partial payments, Partial payments. Cheap state tax filing Registration, Registration requirements. Cheap state tax filing Related person, Related person. Cheap state tax filing Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. Cheap state tax filing Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. Cheap state tax filing Military aircraft, In military aircraft (No. Cheap state tax filing 16). Cheap state tax filing Mobile radio telephone service, Mobile radio telephone service. Cheap state tax filing N News services, News services. Cheap state tax filing Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. Cheap state tax filing 13). Cheap state tax filing Nonprofit educational organization use and state use, Nonprofit educational organization and state use. Cheap state tax filing Nonprofit educational organizations, Nonprofit educational organizations. Cheap state tax filing , Federal, state, and local government. Cheap state tax filing Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. Cheap state tax filing 2). Cheap state tax filing Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. Cheap state tax filing Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. Cheap state tax filing Dyed kerosene, Penalty. Cheap state tax filing Pipeline operator, defined, Pipeline operator. Cheap state tax filing Position holder, defined, Position holder. Cheap state tax filing Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. Cheap state tax filing 6). Cheap state tax filing R Rack, defined, Rack. Cheap state tax filing Radio broadcasts, News services. Cheap state tax filing Records, Refiner, defined, Refiner. Cheap state tax filing Refinery, defined, Refinery. Cheap state tax filing Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Cheap state tax filing Registrant, Taxable fuel registrant. Cheap state tax filing Registrant, defined, Registrant. Cheap state tax filing Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. Cheap state tax filing Sport fishing equipment, Related person. Cheap state tax filing Removal, defined, Removal. Cheap state tax filing Retail tax Credits or refunds, Credits or refunds. Cheap state tax filing Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. Cheap state tax filing S Sale, defined, Sale. Cheap state tax filing Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. Cheap state tax filing Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. Cheap state tax filing Cost of transportation, Manufacturers taxes based on sale price. Cheap state tax filing Delivery costs, Manufacturers taxes based on sale price. Cheap state tax filing Discounts, Manufacturers taxes based on sale price. Cheap state tax filing Installation costs, Manufacturers taxes based on sale price. Cheap state tax filing Insurance costs, Manufacturers taxes based on sale price. Cheap state tax filing Local advertising charges, Manufacturers taxes based on sale price. Cheap state tax filing Manufacturers excise tax, Manufacturers taxes based on sale price. Cheap state tax filing Rebates, Manufacturers taxes based on sale price. Cheap state tax filing Retail dealer preparation costs, Manufacturers taxes based on sale price. Cheap state tax filing Warranty charges, Manufacturers taxes based on sale price. Cheap state tax filing School bus, In a school bus (No. Cheap state tax filing 7). Cheap state tax filing Second generation biofuel, Second generation biofuel. Cheap state tax filing Security systems, Telephone-operated security systems. Cheap state tax filing Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. Cheap state tax filing Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. Cheap state tax filing State and local governments, Federal, state, and local government. Cheap state tax filing State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. Cheap state tax filing 14). Cheap state tax filing State or nonprofit educational organization use, Sales by registered ultimate vendors. Cheap state tax filing State use, Registered ultimate vendor (state use). Cheap state tax filing , State use. Cheap state tax filing State, defined, State. Cheap state tax filing Suggestions, Comments and suggestions. Cheap state tax filing T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. Cheap state tax filing Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. Cheap state tax filing Electric outboard motor, Electric outboard boat motors. Cheap state tax filing International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. Cheap state tax filing Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. Cheap state tax filing Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. Cheap state tax filing Teletypewriter exchange service, Teletypewriter exchange service. Cheap state tax filing Terminal operator, defined, Terminal operator. Cheap state tax filing Terminal, defined, Terminal. Cheap state tax filing Throughputter, defined, Throughputter. Cheap state tax filing Tires Credit against heavy truck tax, Tire credit. Cheap state tax filing Credit or refund of tax, Credit or refund. Cheap state tax filing Train, Use in a train. Cheap state tax filing Train (Diesel-powered), Diesel-powered train. Cheap state tax filing Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. Cheap state tax filing TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. Cheap state tax filing , Two-party exchanges. Cheap state tax filing U Ultimate purchaser, Ultimate purchaser. Cheap state tax filing Uninterrupted international air transportation, Uninterrupted international air transportation. Cheap state tax filing , Military personnel on international trips. Cheap state tax filing Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. Cheap state tax filing 8). Cheap state tax filing Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. Cheap state tax filing Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. Cheap state tax filing Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. Cheap state tax filing Law enforcement, Vehicles not subject to tax. Cheap state tax filing Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Cheap state tax filing Vessel operator, defined, Vessel operator. Cheap state tax filing W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Consumer Protection Division
Government Center South, 5th Floor
302 W. Washington St.

Indianapolis, IN 46204

Phone Number: 317-232-6330

Toll-free: 1-800-382-5516 (Consumer Hotline)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
30 S. Meridian St., Suite 300
Indianapolis, IN 46204

Phone Number: 317-232-3955

Toll-free: 1-800-382-4880 (IN)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Services Division
311 W. Washington St., Suite 300
Indianapolis, IN 46204-2787

Phone Number: 317-232-2395

Toll-free: 1-800-622-4461 (IN)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Secretary of State

Website: Office of the Secretary of State

Address: Office of the Secretary of State
Securities Division
302 W. Washington St., Room E111
Indianapolis, IN 46204

Phone Number: 317-232-6681

Toll-free: 1-800-223-8791 (IN)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Utility Regulatory Commission

Website: Utility Regulatory Commission

Address: Utility Regulatory Commission
Consumer Assistance Section
101 W. Washington St., Suite 1500E
Indianapolis, IN 46204

Phone Number: 317-232-2712

Toll-free: 1-800-851-4268 (IN)

TTY: 317-232-8556

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The Cheap State Tax Filing

Cheap state tax filing 1. Cheap state tax filing   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. Cheap state tax filing For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. Cheap state tax filing If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. Cheap state tax filing 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. Cheap state tax filing Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. Cheap state tax filing Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. Cheap state tax filing 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. Cheap state tax filing 3. Cheap state tax filing If your organization is a central organization with exempt status, see Group Exemption Letter , later. Cheap state tax filing All applications must be signed by an authorized individual. Cheap state tax filing Form 1023, Application for Recognition of Exemption. Cheap state tax filing   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. Cheap state tax filing Form 1024, Application for Recognition of Exemption Under Section 501(a). Cheap state tax filing    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. Cheap state tax filing , 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. Cheap state tax filing , 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. Cheap state tax filing of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. Cheap state tax filing  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. Cheap state tax filing Letter application. Cheap state tax filing   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. Cheap state tax filing See Required Inclusions for the information to include with the letter application. Cheap state tax filing Form 1028. Cheap state tax filing   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. Cheap state tax filing You must also submit Form 8718. Cheap state tax filing Form 8871. Cheap state tax filing    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. Cheap state tax filing See Political Organization Income Tax Return , later. Cheap state tax filing    Some organizations do not have to use specific application forms. Cheap state tax filing The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. Cheap state tax filing It is also shown in the Organization Reference Chart, later. Cheap state tax filing Power of attorney. Cheap state tax filing   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. Cheap state tax filing The power of attorney must specifically authorize an individual to represent your organization. Cheap state tax filing You cannot name an organization, firm, etc. Cheap state tax filing as your representative. Cheap state tax filing Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. Cheap state tax filing The categories of individuals who can represent you before the IRS are listed on the form. Cheap state tax filing Non-exemption for terrorist organizations. Cheap state tax filing   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. Cheap state tax filing User fee. Cheap state tax filing   The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. Cheap state tax filing If you are filing Form 1023, user fee information is included in Part XI. Cheap state tax filing If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. Cheap state tax filing and you must pay a user fee, you should use Form 8718 to figure the amount of your user fee and to pay it. Cheap state tax filing Your payment must accompany your request. Cheap state tax filing The IRS will not process a request unless the fee has been paid. Cheap state tax filing    For the current user fee amount and processing time for applications go to IRS. Cheap state tax filing gov and select “Charities and Non-Profits” from the buttons near the top. Cheap state tax filing 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. Cheap state tax filing You can also call 1-877-829-5500. Cheap state tax filing Required Inclusions Employer identification number (EIN). Cheap state tax filing   Every exempt organization must have an EIN, whether or not it has any employees. Cheap state tax filing An EIN is required before an exemption application is submitted. Cheap state tax filing 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. Cheap state tax filing The EIN is issued immediately once the application information is validated. Cheap state tax filing By telephone at 1-800-829-4933, from 7:00 a. Cheap state tax filing m. Cheap state tax filing to 7:00 p. Cheap state tax filing m. Cheap state tax filing local time, Monday through Friday. Cheap state tax filing The EIN is provided over the phone to an authorized individual. Cheap state tax filing By mailing or faxing Form SS-4, Application for Employer Identification Number. Cheap state tax filing 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. Cheap state tax filing    Use only one method for each entity so you do not receive more than one EIN for an entity. Cheap state tax filing   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. Cheap state tax filing Organizing documents. Cheap state tax filing   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. Cheap state tax filing   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. Cheap state tax filing (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. Cheap state tax filing ) 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. Cheap state tax filing Bylaws. Cheap state tax filing   Bylaws alone are not organizing documents. Cheap state tax filing However, if your organization has adopted bylaws, include a current copy. Cheap state tax filing The bylaws need not be signed if submitted as an attachment. Cheap state tax filing   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. Cheap state tax filing    Bylaws may be considered an organizing document only if they are properly structured (includes name, purpose, signatures, and intent to form an organization). Cheap state tax filing Conformed copy. Cheap state tax filing   A conformed copy is a copy that agrees with the original and all amendments to it. Cheap state tax filing 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. Cheap state tax filing With either option, the officer must certify that the document is a complete and accurate copy of the original. Cheap state tax filing A certificate of incorporation should be approved and dated by an appropriate state official. Cheap state tax filing Attachments. Cheap state tax filing    When submitting attachments, every attachment should show your organization's name and EIN. Cheap state tax filing 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. Cheap state tax filing Original documents. Cheap state tax filing   Do not submit original documents because they become part of the IRS file and cannot be returned. Cheap state tax filing Description of activities. Cheap state tax filing   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. Cheap state tax filing 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. Cheap state tax filing   To determine the information you need to provide, you should study the part of this publication that applies to your organization. Cheap state tax filing 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. Cheap state tax filing   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. Cheap state tax filing   Your application should describe completely and in detail your past, present, and planned activities. Cheap state tax filing Financial data. Cheap state tax filing   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). Cheap state tax filing For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. Cheap state tax filing   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. Cheap state tax filing Exempt status established in application. Cheap state tax filing   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. Cheap state tax filing Miscellaneous Procedures To help in processing your application, be sure to attach all schedules, statements, and other documents required by the application form. Cheap state tax filing If you do not attach them, you may have to resubmit your application or you may otherwise encounter a delay in processing your application. Cheap state tax filing Incomplete application. Cheap state tax filing   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. Cheap state tax filing The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. Cheap state tax filing   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. Cheap state tax filing   Generally, the user fee will not be refunded if an incomplete application is filed. Cheap state tax filing   Additional information may be requested if necessary to clarify the nature of your organization. Cheap state tax filing Application made under wrong paragraph of section 501(c). Cheap state tax filing   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. Cheap state tax filing 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. Cheap state tax filing It must also supply any additional information required for the application under the new paragraph. Cheap state tax filing Different application form needed. Cheap state tax filing   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. Cheap state tax filing Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. Cheap state tax filing If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied. Cheap state tax filing   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. Cheap state tax filing 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. Cheap state tax filing IRS responses. Cheap state tax filing   Organizations that submit a complete application will receive an acknowledgment from the IRS. Cheap state tax filing Others will receive a letter requesting more information or returning an incomplete application. Cheap state tax filing Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. Cheap state tax filing These letters will be sent out as soon as possible after receipt of the organization's application. Cheap state tax filing Withdrawal of application. Cheap state tax filing   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. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing Requests for withholding of information from the public. Cheap state tax filing   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. Cheap state tax filing 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 . Cheap state tax filing )   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. Cheap state tax filing Your request must: Identify the material to be withheld (the document, page, paragraph, and line) by clearly marking it “Not Subject To Public Inspection. Cheap state tax filing ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. Cheap state tax filing Be filed with the office where your organization files the documents in which the material to be withheld is contained. Cheap state tax filing Where to file. Cheap state tax filing   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). Cheap state tax filing    Form 8940, Request for Miscellaneous Determination. Cheap state tax filing You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. Cheap state tax filing Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. Cheap state tax filing See Form 8940 and instructions for more information. Cheap state tax filing Requests other than applications. Cheap state tax filing 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. Cheap state tax filing ) 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. Cheap state tax filing The schedule for user fees, including those for requests other than applications, can be found in Revenue Procedure 2013-8, 2013-1 I. Cheap state tax filing R. Cheap state tax filing B. Cheap state tax filing 237. Cheap state tax filing Referral to EO Technical. Cheap state tax filing   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. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing Reminder. Cheap state tax filing   The law requires payment of a user fee for determination letter requests. Cheap state tax filing Go to IRS. Cheap state tax filing gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. Cheap state tax filing Payment must accompany each request. Cheap state tax filing Rulings and Determination Letters Elimination of the advance public charity status. Cheap state tax filing   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing See Elimination of the Advance Ruling Process . Cheap state tax filing An organization must describe fully the activities in which it expects to engage. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing Adverse determination. Cheap state tax filing   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. Cheap state tax filing An organization can appeal a proposed adverse ruling or determination letter. Cheap state tax filing See Appeal Procedures , later. Cheap state tax filing 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. Cheap state tax filing (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). Cheap state tax filing ) 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. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. Cheap state tax filing 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. Cheap state tax filing When revocation takes effect. Cheap state tax filing   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. Cheap state tax filing Material change in organization. Cheap state tax filing   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. Cheap state tax filing Relief from retroactivity. Cheap state tax filing   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. Cheap state tax filing For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. Cheap state tax filing R. Cheap state tax filing B. Cheap state tax filing 126, sec. Cheap state tax filing 13 (or later update). Cheap state tax filing Foundations. Cheap state tax filing   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. Cheap state tax filing Written notice. Cheap state tax filing   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. Cheap state tax filing   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. Cheap state tax filing The appeal procedures are discussed next. Cheap state tax filing 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. Cheap state tax filing This process does not apply to determinations issued by EO Technical. Cheap state tax filing Your organization must submit a statement of its views fully explaining its reasoning. Cheap state tax filing 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. Cheap state tax filing Representation. Cheap state tax filing   A principal officer or trustee can represent an organization at any level of appeal within the IRS. Cheap state tax filing Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. Cheap state tax filing   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. Cheap state tax filing 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. Cheap state tax filing These forms can be obtained from the IRS. Cheap state tax filing For more information, see Publication 947, Practice Before the IRS and Power of Attorney. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. Cheap state tax filing The appeal should include the following information. Cheap state tax filing The organization's name, address, daytime telephone number, and employer identification number. Cheap state tax filing A statement that the organization wants to protest the determination. Cheap state tax filing A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. Cheap state tax filing A statement of facts supporting the organization's position in any contested factual issue. Cheap state tax filing A statement outlining the law or other authority the organization is relying on. Cheap state tax filing A statement as to whether a conference at the Appeals Office is desired. Cheap state tax filing The statement of facts in item 4 must be declared true under penalties of perjury. Cheap state tax filing 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. Cheap state tax filing ”           Signature. Cheap state tax filing   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. Cheap state tax filing Be sure the appeal contains all of the information requested. Cheap state tax filing Incomplete appeals will be returned for completion. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing An adverse decision can be appealed to the courts (discussed later). Cheap state tax filing 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. Cheap state tax filing If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing 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). Cheap state tax filing In the case of a late-filed application, requesting relief under Regulations section 301. Cheap state tax filing 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). Cheap state tax filing The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing 270-day period. Cheap state tax filing   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. Cheap state tax filing See Application Procedures , earlier, for information needed to complete Form 1023. Cheap state tax filing   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. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing S. Cheap state tax filing District Court or the U. Cheap state tax filing S. Cheap state tax filing Court of Federal Claims. Cheap state tax filing 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. Cheap state tax filing For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Cheap state tax filing In certain situations, your organization can file suit for a declaratory judgment in the U. Cheap state tax filing S. Cheap state tax filing District Court for the District of Columbia, the U. Cheap state tax filing S. Cheap state tax filing Court of Federal Claims, or the U. Cheap state tax filing S. Cheap state tax filing Tax Court. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing Adverse notice of final determination. Cheap state tax filing   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. Cheap state tax filing Favorable court rulings - IRS procedure. Cheap state tax filing   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. Cheap state tax filing 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. Cheap state tax filing A central organization is an organization that has one or more subordinates under its general supervision or control. Cheap state tax filing A subordinate organization is a chapter, local, post, or unit of a central organization. Cheap state tax filing 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. Cheap state tax filing A subordinate organization may or may not be incorporated, but it must have an organizing document. Cheap state tax filing A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. Cheap state tax filing 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). Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. Cheap state tax filing This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. Cheap state tax filing A central organization obtains its own recognition of exemption by sending its application to the IRS address shown on Form 8718 or Form 1023. Cheap state tax filing 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. Cheap state tax filing It need not forward documents already submitted. Cheap state tax filing 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. Cheap state tax filing Employer identification number. Cheap state tax filing   The central organization must have an EIN before it submits a completed exemption or group exemption application. Cheap state tax filing Each subordinate must have its own EIN, even if it has no employees. Cheap state tax filing When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. Cheap state tax filing Information required for subordinate organizations. Cheap state tax filing   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. Cheap state tax filing 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. Cheap state tax filing 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). Cheap state tax filing A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing 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). Cheap state tax filing 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. Cheap state tax filing 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). Cheap state tax filing 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. Cheap state tax filing B. Cheap state tax filing 230 and Revenue Procedure 75-50, 1975-2 C. Cheap state tax filing B. Cheap state tax filing 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). Cheap state tax filing For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. Cheap state tax filing B. Cheap state tax filing 158, have been met. Cheap state tax filing A list of the names, mailing addresses, actual addresses if different, and EINs of subordinates to be included in the group exemption letter. Cheap state tax filing 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. Cheap state tax filing New 501(c)(3) organizations that want to be included. Cheap state tax filing   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). Cheap state tax filing The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . Cheap state tax filing Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. Cheap state tax filing The continued existence of the central organization. Cheap state tax filing The continued qualification of the central organization for exemption under section 501(c). Cheap state tax filing The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). Cheap state tax filing The annual filing of an information return (Form 990, for example) by the central organization if required. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. Cheap state tax filing 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. Cheap state tax filing Subordinates that have changed their names or addresses during the year. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing An annotated directory of subordinates will not be accepted for this purpose. Cheap state tax filing If there were none of the above changes, the central organization must submit a statement to that effect. Cheap state tax filing The same information about new subordinates that was required in the initial application for group exemption. Cheap state tax filing (This information is listed in items 1 through 10, under Information required for subordinate organizations. Cheap state tax filing , earlier. Cheap state tax filing ) 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. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing 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. Cheap state tax filing The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. Cheap state tax filing Prev  Up  Next   Home   More Online Publications