Your exemption application may provide enough information for the IRS to issue a determination on your exempt status. Frequently, however, the IRS reviewer will need additional information to complete your application. The reviewer will write a letter requesting the additional information by a specified date. To find the status of a current application, see Where's my application for tax-exempt status? While you wait If you have an annual exempt organization return or notice due while your application for recognition of exempt status is pending with the IRS (including any appeal of a proposed adverse determination), you still must file and indicate that your exemption application is pending. Like other exempt organization returns, these are subject to public disclosure. If you have unrelated business income of more than $1,000, also file Form 990-T, Exempt Organization Business Income Tax Return PDF. Your organization should comply with tax law requirements applicable to IRC Section 501(c) tax-exempt organizations. See Publication 557, Tax-Exempt Status for Your Organization, for more information Incomplete application or other determination request If your exemption application or other determination request isn’t substantially complete, we’ll return it with a letter of explanation and any submitted user fee and won’t consider the application on its merits. You must resubmit the complete application (including the missing information) and a new user fee if you want us to consider your request. IRS correspondence If we need additional information to make a determination on any request, we’ll send you a letter requesting that information. Change in subsection/Application form during case processing During case processing, you may request to replace the pending application with an application for exemption under a different subsection of IRC 501 using a different form (for example, you may withdraw Form 1023 and submit Form 1024-A). Each application is a request for a determination letter. IRC 7528 requires the IRS to establish user fees for requests for determination letters. The electronic application process through Pay.gov requires a user fee to be submitted with an application. If you withdraw one form and submit a new form, you will not receive a user fee refund for the first form and will be required to pay a user fee for the new form. Change subsections when already exempt If you’re currently tax exempt and you want to request a change to the paragraph under which you are recognized, you must submit a new application and user fee through Pay.gov. Return to life cycle of a social welfare organization Return to life cycle of a labor organization Return to life cycle of an agricultural or horticultural organization Return to life cycle of a business league (trade association)
