Applications for exemption and miscellaneous determination requests are assigned to Exempt Organizations specialists for review. If additional information is necessary to make a determination, a specialist will contact the organization for the information. Here's a list of questions that might be asked on this topic. Provide responses to the following about your request to be excepted from filing Form 990 as an affiliate of a governmental unit: Confirm that you aren't described in IRC Section 509(a)(3). Were you created by one or more governmental units, affiliates of governmental units or public officials acting in their official capacity? If yes, provide a detailed description. Provide a description of your public fundraising efforts, the amount you receive from them and the percent of time you spend on them. Also, provide a detailed statement of your financial support, including amounts received from: Taxes, tolls, fines, government appropriations or fees Government grants or contract payments Public fundraising activities Are you required to report to a governmental unit, at least annually, and provide information comparable to that on the Form 990? If yes, describe the information you report. Are you subject to financial audits by the governmental units? If so, describe the circumstances, including whether you are audited due to a government grant or contract. Does a governmental unit or affiliate of a governmental unit have control or oversight of any of your expenditures? If yes, describe the circumstances. Does a governmental unit, an organization that is an affiliate of a governmental unit, or a public official acting in their official capacity have the authority to appoint or elect your directors or officers? If yes, describe the circumstances in detail. Are members of your governing body elected by the public at large following a local statute or ordinance? If so, provide a copy of the pertinent provisions of the statute or ordinance. Does a governmental unit, an affiliate of a governmental unit, or a public official acting in their official capacity have direction over your policies, programs and activities? If yes, describe the circumstances in detail. Do you have any taxable subsidiaries, or do you participate in joint ventures with non-exempt entities? If yes, describe those activities and provide the name(s) and Employer Identification Number(s) of each entity. Do any of your activities provide benefits to private interests? If yes, describe them in detail. If you are dissolved, will your assets be distributed to one or more governmental units, or organizations that are affiliates of governmental units (by reason of a provision in your organizing document or by operation of law)? Additional information See the complete list of applying for exemption/miscellaneous determination sample questions by topic.
