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Self Employed Tax Form

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Self Employed Tax Form

Self employed tax form Publication 600 - Main Contents Table of Contents Actual Expenses Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction WorksheetWhat if you lived in more than one state? What if you lived in more than one locality? What if your local general sales tax rate changed during 2006? What if you lived in more than one locality in the same state during 2006? Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. Self employed tax form However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. Self employed tax form If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Self employed tax form Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Self employed tax form Also include any state and local general sales taxes paid for a leased motor vehicle. Self employed tax form Do not include sales taxes paid on items used in your trade or business. Self employed tax form To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. Self employed tax form You must keep your actual receipts showing general sales taxes paid to use this method. Self employed tax form Refund of general sales taxes. Self employed tax form   If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. Self employed tax form If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. Self employed tax form But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. Self employed tax form See Recoveries in Pub. Self employed tax form 525 for details. Self employed tax form Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. Self employed tax form You may also be able to add the state and local general sales taxes paid on certain specified items. Self employed tax form To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Self employed tax form If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. Self employed tax form State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. Self employed tax form ) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. Self employed tax form   1. Self employed tax form Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. Self employed tax form $     Next. Self employed tax form If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Self employed tax form Otherwise, go to line 2       2. Self employed tax form Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?         No. Self employed tax form Enter -0-                   Yes. Self employed tax form Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. Self employed tax form $       3. Self employed tax form Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions             No. Self employed tax form Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. Self employed tax form Enter your local general sales tax rate, but omit the percentage sign. Self employed tax form For example, if your local general sales tax rate was 2. Self employed tax form 5%, enter 2. Self employed tax form 5. Self employed tax form If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. Self employed tax form (If you do not know your local general sales tax rate, contact your local government. Self employed tax form ) 3. Self employed tax form . Self employed tax form       4. Self employed tax form Did you enter -0- on line 2 above?             No. Self employed tax form Skip lines 4 and 5 and go to line 6             Yes. Self employed tax form Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. Self employed tax form For example, if your state general sales tax rate is 6%, enter 6. Self employed tax form 0 4. Self employed tax form . Self employed tax form       5. Self employed tax form Divide line 3 by line 4. Self employed tax form Enter the result as a decimal (rounded to at least three places) 5. Self employed tax form . Self employed tax form       6. Self employed tax form Did you enter -0- on line 2 above?             No. Self employed tax form Multiply line 2 by line 3   6. Self employed tax form $     Yes. Self employed tax form Multiply line 1 by line 5. Self employed tax form If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. Self employed tax form Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. Self employed tax form $   8. Self employed tax form Deduction for general sales taxes. Self employed tax form Add lines 1, 6, and 7. Self employed tax form Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. Self employed tax form Be sure to enter “ST” on the dotted line to the left of the entry space 8. Self employed tax form $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Self employed tax form    If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. Self employed tax form Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. Self employed tax form If married filing separately, do not include your spouse's income. Self employed tax form Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Self employed tax form Tax-exempt interest. Self employed tax form Veterans' benefits. Self employed tax form Nontaxable combat pay. Self employed tax form Workers' compensation. Self employed tax form Nontaxable part of social security and railroad retirement benefits. Self employed tax form Nontaxable part of IRA, pension, or annuity distributions. Self employed tax form Do not include rollovers. Self employed tax form Public assistance payments. Self employed tax form The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Self employed tax form Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Self employed tax form What if you lived in more than one state?    If you lived in more than one state during 2006, look up the table amount for each state using the above rules. Self employed tax form If there is no table for your state, the table amount is considered to be zero. Self employed tax form Multiply the table amount for each state you lived in by a fraction. Self employed tax form The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). Self employed tax form Enter the total of the prorated table amounts for each state on line 1. Self employed tax form However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. Self employed tax form Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Self employed tax form Example. Self employed tax form You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). Self employed tax form The table amount for State A is $500. Self employed tax form The table amount for State B is $400. Self employed tax form You would figure your state general sales tax as follows. Self employed tax form State A: $500 x 243/365 = $333   State B: $400 x 122/365 = 134   Total = $467   If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. Self employed tax form Otherwise, complete a separate worksheet for State A and State B. Self employed tax form Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Self employed tax form Line 2. Self employed tax form   If you checked the “No” box, enter -0- on line 2, and go to line 3. Self employed tax form If you checked the “Yes” box and lived in the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. Self employed tax form Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. Self employed tax form See the line 1 instructions on this page to figure your 2006 income. Self employed tax form The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Self employed tax form Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Self employed tax form What if you lived in more than one locality?   If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. Self employed tax form If there is no table for your locality, the table amount is considered to be zero. Self employed tax form Multiply the table amount for each locality you lived in by a fraction. Self employed tax form The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Self employed tax form If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. Self employed tax form Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. Self employed tax form Example. Self employed tax form You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Self employed tax form The table amount for Locality 1 is $100. Self employed tax form The table amount for Locality 2 is $150. Self employed tax form You would figure the amount to enter on line 2 as follows. Self employed tax form Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Self employed tax form Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. Self employed tax form   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. Self employed tax form 25%. Self employed tax form Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. Self employed tax form 25%. Self employed tax form   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. Self employed tax form 5%. Self employed tax form Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. Self employed tax form 5%. Self employed tax form   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. Self employed tax form 0” on line 3. Self employed tax form Your local general sales tax rate of 4. Self employed tax form 0% includes the additional 1. Self employed tax form 0% Arkansas state sales tax rate for Texarkana and the 1. Self employed tax form 5% sales tax rate for Miller County. Self employed tax form What if your local general sales tax rate changed during 2006?    If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. Self employed tax form Multiply each tax rate for the period it was in effect by a fraction. Self employed tax form The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). Self employed tax form Enter the total of the prorated tax rates on line 3. Self employed tax form Example. Self employed tax form Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). Self employed tax form The rate increased to 1. Self employed tax form 75% for the period from October 1 through December 31, 2006 (92 days). Self employed tax form You would enter “1. Self employed tax form 189” on line 3, figured as follows. Self employed tax form January 1 - September 30: 1. Self employed tax form 00 x 273/365 = 0. Self employed tax form 748   October 1 - December 31: 1. Self employed tax form 75 x 92/365 = 0. Self employed tax form 441   Total = 1. Self employed tax form 189   What if you lived in more than one locality in the same state during 2006?    Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. Self employed tax form Each locality did not have the same local general sales tax rate. Self employed tax form You lived in Texarkana, AR, or Los Angeles County, CA. Self employed tax form   To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. Self employed tax form The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Self employed tax form Example. Self employed tax form You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Self employed tax form The local general sales tax rate for Locality 1 is 1%. Self employed tax form The rate for Locality 2 is 1. Self employed tax form 75%. Self employed tax form You would enter “0. Self employed tax form 666” on line 3 for the Locality 1 worksheet and “0. Self employed tax form 585” for the Locality 2 worksheet, figured as follows. Self employed tax form Locality 1: 1. Self employed tax form 00 x 243/365 = 0. Self employed tax form 666   Locality 2: 1. Self employed tax form 75 x 122/365 = 0. Self employed tax form 585   Line 6. Self employed tax form   If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. Self employed tax form If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. Self employed tax form Line 7. Self employed tax form    Enter on line 7 any state and local general sales taxes paid on the following specified items. Self employed tax form If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. Self employed tax form A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Self employed tax form Also include any state and local general sales taxes paid for a leased motor vehicle. Self employed tax form If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. Self employed tax form An aircraft or boat, if the tax rate was the same as the general sales tax rate. Self employed tax form A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. Self employed tax form Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. Self employed tax form You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. Self employed tax form Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. Self employed tax form The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. Self employed tax form In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. Self employed tax form   Do not include sales taxes paid on items used in your trade or business. Self employed tax form If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. Self employed tax form Prev  Up  Next   Home   More Online Publications
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The Self Employed Tax Form

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