During its existence, a tax-exempt agricultural or horticultural organization has numerous interactions with the IRS – from filing an application for recognition of tax-exempt status, to filing the required annual information returns, to making changes in its mission and purpose. The IRS provides information, explanations, guides, forms and publications on all of these subjects – they are available through this IRS Web site. The illustration below provides an easy-to-use way of linking to the documents most organizations will need as they proceed though the phases of their “life cycle.” You can also view a graphical depiction PDF of the chart, with links to our website. Starting out Creating the Organization Organizing Documents Bylaws Employer Identification Number Application Form PDF Apply for an EIN Online Requirements for Exemption - Agricultural/Horticultural Organization Definition - Agricultural or Horticultural Organization Agricultural or Horticultural Organizations - Exempt Activities Examples of Nonqualifying Activities Inurement and benefits to members Applying to IRS Application Forms Exemption Application (Form 1024) Group exemption User Fee Power of Attorney Disclosure of Applications IRS Processing While You Wait Rulings and Determination letters Advance Rulings Help from the IRS Application Process Step by Step Customer Account Services Publication 557, Tax-Exempt Status for Your Organization PDF Required filings Annual Exempt Organization Return Requirements for Filing Power of Attorney Unrelated Business Income Tax Requirements for Filing Form 990-T PDF Form 990-T instructions PDF Estimated tax Exceptions and Exclusions Employment Taxes Help from the IRS Customer Account Services Publication 598, Tax on Unrelated Business Income of Exempt Organizations PDF Publication 557, Tax-Exempt Status for Your Organization PDF Publication 4221-NC, Compliance Guide for Tax-Exempt Organizations (Other than Charities) PDF Ongoing compliance Jeopardizing Exemption Nonexempt Activities - Examples Inurement Benefits to members Not filing annual return or notice Lobbying and Political Campaign Activity Proxy Tax Employment Taxes Requirements to Pay Exceptions and Exclusions Worker Classification Forms and Publications Contributions Disclosure Retirement Plan Compliance Help from the IRS Customer Account Services Publication 4221-NC, Compliance Guide for Tax-Exempt Organizations (Other than Charities) PDF Significant events Reporting Changes to the IRS Termination of Exempt Organization Private Letter Rulings and Determination Letters Audits of Exempt Organizations Potential Examination Consequences Examination Procedures Power of Attorney Termination of an Exempt Organization Help from the IRS Customer Account Services Publication 557, Tax-Exempt Status for Your Organization PDF
