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2012 Taxes Online

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2012 taxes online 1. 2012 taxes online   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. 2012 taxes online For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. 2012 taxes online If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. 2012 taxes online 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. 2012 taxes online Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. 2012 taxes online Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. 2012 taxes online 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. 2012 taxes online 3. 2012 taxes online If your organization is a central organization with exempt status, see Group Exemption Letter , later. 2012 taxes online All applications must be signed by an authorized individual. 2012 taxes online Form 1023, Application for Recognition of Exemption. 2012 taxes online   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. 2012 taxes online Form 1024, Application for Recognition of Exemption Under Section 501(a). 2012 taxes online    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. 2012 taxes online , 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. 2012 taxes online , 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. 2012 taxes online of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. 2012 taxes online  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. 2012 taxes online Letter application. 2012 taxes online   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. 2012 taxes online See Required Inclusions for the information to include with the letter application. 2012 taxes online Form 1028. 2012 taxes online   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. 2012 taxes online You must also submit Form 8718. 2012 taxes online Form 8871. 2012 taxes online    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. 2012 taxes online See Political Organization Income Tax Return , later. 2012 taxes online    Some organizations do not have to use specific application forms. 2012 taxes online The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. 2012 taxes online It is also shown in the Organization Reference Chart, later. 2012 taxes online Power of attorney. 2012 taxes online   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. 2012 taxes online The power of attorney must specifically authorize an individual to represent your organization. 2012 taxes online You cannot name an organization, firm, etc. 2012 taxes online as your representative. 2012 taxes online Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. 2012 taxes online The categories of individuals who can represent you before the IRS are listed on the form. 2012 taxes online Non-exemption for terrorist organizations. 2012 taxes online   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. 2012 taxes online User fee. 2012 taxes online   The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. 2012 taxes online If you are filing Form 1023, user fee information is included in Part XI. 2012 taxes online If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. 2012 taxes online and you must pay a user fee, you should use Form 8718 to figure the amount of your user fee and to pay it. 2012 taxes online Your payment must accompany your request. 2012 taxes online The IRS will not process a request unless the fee has been paid. 2012 taxes online    For the current user fee amount and processing time for applications go to IRS. 2012 taxes online gov and select “Charities and Non-Profits” from the buttons near the top. 2012 taxes online 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. 2012 taxes online You can also call 1-877-829-5500. 2012 taxes online Required Inclusions Employer identification number (EIN). 2012 taxes online   Every exempt organization must have an EIN, whether or not it has any employees. 2012 taxes online An EIN is required before an exemption application is submitted. 2012 taxes online 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. 2012 taxes online The EIN is issued immediately once the application information is validated. 2012 taxes online By telephone at 1-800-829-4933, from 7:00 a. 2012 taxes online m. 2012 taxes online to 7:00 p. 2012 taxes online m. 2012 taxes online local time, Monday through Friday. 2012 taxes online The EIN is provided over the phone to an authorized individual. 2012 taxes online By mailing or faxing Form SS-4, Application for Employer Identification Number. 2012 taxes online 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. 2012 taxes online    Use only one method for each entity so you do not receive more than one EIN for an entity. 2012 taxes online   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. 2012 taxes online Organizing documents. 2012 taxes online   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. 2012 taxes online   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. 2012 taxes online (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. 2012 taxes online ) 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. 2012 taxes online Bylaws. 2012 taxes online   Bylaws alone are not organizing documents. 2012 taxes online However, if your organization has adopted bylaws, include a current copy. 2012 taxes online The bylaws need not be signed if submitted as an attachment. 2012 taxes online   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. 2012 taxes online    Bylaws may be considered an organizing document only if they are properly structured (includes name, purpose, signatures, and intent to form an organization). 2012 taxes online Conformed copy. 2012 taxes online   A conformed copy is a copy that agrees with the original and all amendments to it. 2012 taxes online 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. 2012 taxes online With either option, the officer must certify that the document is a complete and accurate copy of the original. 2012 taxes online A certificate of incorporation should be approved and dated by an appropriate state official. 2012 taxes online Attachments. 2012 taxes online    When submitting attachments, every attachment should show your organization's name and EIN. 2012 taxes online 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. 2012 taxes online Original documents. 2012 taxes online   Do not submit original documents because they become part of the IRS file and cannot be returned. 2012 taxes online Description of activities. 2012 taxes online   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. 2012 taxes online 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. 2012 taxes online   To determine the information you need to provide, you should study the part of this publication that applies to your organization. 2012 taxes online 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. 2012 taxes online   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. 2012 taxes online   Your application should describe completely and in detail your past, present, and planned activities. 2012 taxes online Financial data. 2012 taxes online   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). 2012 taxes online For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. 2012 taxes online   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. 2012 taxes online Exempt status established in application. 2012 taxes online   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. 2012 taxes online Miscellaneous Procedures To help in processing your application, be sure to attach all schedules, statements, and other documents required by the application form. 2012 taxes online If you do not attach them, you may have to resubmit your application or you may otherwise encounter a delay in processing your application. 2012 taxes online Incomplete application. 2012 taxes online   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. 2012 taxes online The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. 2012 taxes online   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. 2012 taxes online   Generally, the user fee will not be refunded if an incomplete application is filed. 2012 taxes online   Additional information may be requested if necessary to clarify the nature of your organization. 2012 taxes online Application made under wrong paragraph of section 501(c). 2012 taxes online   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. 2012 taxes online 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. 2012 taxes online It must also supply any additional information required for the application under the new paragraph. 2012 taxes online Different application form needed. 2012 taxes online   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. 2012 taxes online Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. 2012 taxes online If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied. 2012 taxes online   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. 2012 taxes online 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. 2012 taxes online IRS responses. 2012 taxes online   Organizations that submit a complete application will receive an acknowledgment from the IRS. 2012 taxes online Others will receive a letter requesting more information or returning an incomplete application. 2012 taxes online Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. 2012 taxes online These letters will be sent out as soon as possible after receipt of the organization's application. 2012 taxes online Withdrawal of application. 2012 taxes online   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. 2012 taxes online 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. 2012 taxes online 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. 2012 taxes online Requests for withholding of information from the public. 2012 taxes online   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. 2012 taxes online 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 . 2012 taxes online )   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. 2012 taxes online Your request must: Identify the material to be withheld (the document, page, paragraph, and line) by clearly marking it “Not Subject To Public Inspection. 2012 taxes online ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. 2012 taxes online Be filed with the office where your organization files the documents in which the material to be withheld is contained. 2012 taxes online Where to file. 2012 taxes online   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). 2012 taxes online    Form 8940, Request for Miscellaneous Determination. 2012 taxes online You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. 2012 taxes online Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. 2012 taxes online See Form 8940 and instructions for more information. 2012 taxes online Requests other than applications. 2012 taxes online 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. 2012 taxes online ) 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. 2012 taxes online The schedule for user fees, including those for requests other than applications, can be found in Revenue Procedure 2013-8, 2013-1 I. 2012 taxes online R. 2012 taxes online B. 2012 taxes online 237. 2012 taxes online Referral to EO Technical. 2012 taxes online   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. 2012 taxes online 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. 2012 taxes online 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. 2012 taxes online 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. 2012 taxes online Reminder. 2012 taxes online   The law requires payment of a user fee for determination letter requests. 2012 taxes online Go to IRS. 2012 taxes online gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. 2012 taxes online Payment must accompany each request. 2012 taxes online Rulings and Determination Letters Elimination of the advance public charity status. 2012 taxes online   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. 2012 taxes online 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. 2012 taxes online 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. 2012 taxes online See Elimination of the Advance Ruling Process . 2012 taxes online An organization must describe fully the activities in which it expects to engage. 2012 taxes online 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. 2012 taxes online 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. 2012 taxes online Adverse determination. 2012 taxes online   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. 2012 taxes online An organization can appeal a proposed adverse ruling or determination letter. 2012 taxes online See Appeal Procedures , later. 2012 taxes online 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. 2012 taxes online (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). 2012 taxes online ) 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. 2012 taxes online 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. 2012 taxes online 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. 2012 taxes online 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. 2012 taxes online Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. 2012 taxes online 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. 2012 taxes online When revocation takes effect. 2012 taxes online   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. 2012 taxes online Material change in organization. 2012 taxes online   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. 2012 taxes online Relief from retroactivity. 2012 taxes online   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. 2012 taxes online For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. 2012 taxes online R. 2012 taxes online B. 2012 taxes online 126, sec. 2012 taxes online 13 (or later update). 2012 taxes online Foundations. 2012 taxes online   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. 2012 taxes online Written notice. 2012 taxes online   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. 2012 taxes online   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. 2012 taxes online The appeal procedures are discussed next. 2012 taxes online 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. 2012 taxes online This process does not apply to determinations issued by EO Technical. 2012 taxes online Your organization must submit a statement of its views fully explaining its reasoning. 2012 taxes online 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. 2012 taxes online Representation. 2012 taxes online   A principal officer or trustee can represent an organization at any level of appeal within the IRS. 2012 taxes online Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. 2012 taxes online   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. 2012 taxes online 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. 2012 taxes online These forms can be obtained from the IRS. 2012 taxes online For more information, see Publication 947, Practice Before the IRS and Power of Attorney. 2012 taxes online 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. 2012 taxes online 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. 2012 taxes online For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. 2012 taxes online The appeal should include the following information. 2012 taxes online The organization's name, address, daytime telephone number, and employer identification number. 2012 taxes online A statement that the organization wants to protest the determination. 2012 taxes online A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. 2012 taxes online A statement of facts supporting the organization's position in any contested factual issue. 2012 taxes online A statement outlining the law or other authority the organization is relying on. 2012 taxes online A statement as to whether a conference at the Appeals Office is desired. 2012 taxes online The statement of facts in item 4 must be declared true under penalties of perjury. 2012 taxes online 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. 2012 taxes online ”           Signature. 2012 taxes online   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. 2012 taxes online Be sure the appeal contains all of the information requested. 2012 taxes online Incomplete appeals will be returned for completion. 2012 taxes online 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. 2012 taxes online 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. 2012 taxes online An adverse decision can be appealed to the courts (discussed later). 2012 taxes online 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. 2012 taxes online If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. 2012 taxes online 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. 2012 taxes online 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. 2012 taxes online 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. 2012 taxes online 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). 2012 taxes online In the case of a late-filed application, requesting relief under Regulations section 301. 2012 taxes online 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). 2012 taxes online The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. 2012 taxes online 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. 2012 taxes online 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. 2012 taxes online 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. 2012 taxes online 270-day period. 2012 taxes online   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. 2012 taxes online See Application Procedures , earlier, for information needed to complete Form 1023. 2012 taxes online   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. 2012 taxes online 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. 2012 taxes online 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. 2012 taxes online 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. 2012 taxes online S. 2012 taxes online District Court or the U. 2012 taxes online S. 2012 taxes online Court of Federal Claims. 2012 taxes online 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. 2012 taxes online For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. 2012 taxes online In certain situations, your organization can file suit for a declaratory judgment in the U. 2012 taxes online S. 2012 taxes online District Court for the District of Columbia, the U. 2012 taxes online S. 2012 taxes online Court of Federal Claims, or the U. 2012 taxes online S. 2012 taxes online Tax Court. 2012 taxes online 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. 2012 taxes online 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. 2012 taxes online Adverse notice of final determination. 2012 taxes online   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. 2012 taxes online Favorable court rulings - IRS procedure. 2012 taxes online   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. 2012 taxes online 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. 2012 taxes online A central organization is an organization that has one or more subordinates under its general supervision or control. 2012 taxes online A subordinate organization is a chapter, local, post, or unit of a central organization. 2012 taxes online 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. 2012 taxes online A subordinate organization may or may not be incorporated, but it must have an organizing document. 2012 taxes online A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. 2012 taxes online 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). 2012 taxes online 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. 2012 taxes online 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. 2012 taxes online 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. 2012 taxes online 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. 2012 taxes online You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. 2012 taxes online This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. 2012 taxes online A central organization obtains its own recognition of exemption by sending its application to the IRS address shown on Form 8718 or Form 1023. 2012 taxes online 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. 2012 taxes online It need not forward documents already submitted. 2012 taxes online 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. 2012 taxes online Employer identification number. 2012 taxes online   The central organization must have an EIN before it submits a completed exemption or group exemption application. 2012 taxes online Each subordinate must have its own EIN, even if it has no employees. 2012 taxes online When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. 2012 taxes online Information required for subordinate organizations. 2012 taxes online   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. 2012 taxes online 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. 2012 taxes online 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). 2012 taxes online A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. 2012 taxes online 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. 2012 taxes online 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. 2012 taxes online 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). 2012 taxes online 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. 2012 taxes online 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). 2012 taxes online 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. 2012 taxes online B. 2012 taxes online 230 and Revenue Procedure 75-50, 1975-2 C. 2012 taxes online B. 2012 taxes online 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). 2012 taxes online For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. 2012 taxes online B. 2012 taxes online 158, have been met. 2012 taxes online A list of the names, mailing addresses, actual addresses if different, and EINs of subordinates to be included in the group exemption letter. 2012 taxes online 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. 2012 taxes online New 501(c)(3) organizations that want to be included. 2012 taxes online   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). 2012 taxes online The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . 2012 taxes online Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. 2012 taxes online The continued existence of the central organization. 2012 taxes online The continued qualification of the central organization for exemption under section 501(c). 2012 taxes online The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). 2012 taxes online The annual filing of an information return (Form 990, for example) by the central organization if required. 2012 taxes online 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. 2012 taxes online 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. 2012 taxes online Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. 2012 taxes online 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. 2012 taxes online Subordinates that have changed their names or addresses during the year. 2012 taxes online 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. 2012 taxes online 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. 2012 taxes online An annotated directory of subordinates will not be accepted for this purpose. 2012 taxes online If there were none of the above changes, the central organization must submit a statement to that effect. 2012 taxes online The same information about new subordinates that was required in the initial application for group exemption. 2012 taxes online (This information is listed in items 1 through 10, under Information required for subordinate organizations. 2012 taxes online , earlier. 2012 taxes online ) 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. 2012 taxes online 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. 2012 taxes online 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. 2012 taxes online 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. 2012 taxes online 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. 2012 taxes online The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. 2012 taxes online Prev  Up  Next   Home   More Online Publications
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Historical Documents

Find historical documents such as the Bill of Rights, Constitution of the United States, Declaration of Independence, and more.


  • Declaration of Independence (1776)  – Drafted by Thomas Jefferson in June 1776, this document is the nation's most cherished symbol of liberty. It set forth a list of grievances against the King of England in order to justify breaking the ties between the colonies and the mother country.
  • Articles of Confederation (1777)  – This document served as the United States' first constitution, and was in force from March 1, 1781, until 1789 when the present day Constitution went into effect.
  • Treaty of Paris (1783)  – This treaty between the American colonies and Great Britain formally recognized the United States as an independent nation.
  • Constitution of the United States (1787)  – This four-page document, signed on September 17, 1787, established the government of the United States.
  • Federalist Papers (1787-1788)  – This series of essays was published in newspapers by James Madison, Alexander Hamilton, and John Jay to promote the ratification of the Constitution.
  • Bill of Rights (1791)  – The First Congress proposed 12 amendements to the Constitution and the 10 that were approved became known as the Bill of Rights.
  • Gettysburg Address (1863)  – President Lincoln gave this speech at the dedication of the cemetery for the Union war dead after the Civil War battle in Gettysburg, PA.
  • Emancipation Proclamation (1863)  – President Lincoln issued the Proclamation announcing that persons held as slaves shall be free.
  • Find More Documents  – Explore 100 milestone documents of American history, find tools for educators, and more.

The 2012 Taxes Online

2012 taxes online Publication 515 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 2012 taxes online Tax questions. 2012 taxes online Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 515, such as legislation enacted after it was published, go to www. 2012 taxes online irs. 2012 taxes online gov/pub515. 2012 taxes online What's New Deposit interest paid to certain nonresident alien individuals. 2012 taxes online  New rules apply to reporting of deposit interest paid to certain nonresident alien individuals on or after January 1, 2013. 2012 taxes online Deposit interest of $10 or more paid to certain nonresident alien individuals must be reported on Form 1042–S. 2012 taxes online See Deposit interest paid to certain nonresident alien individuals in 2013. 2012 taxes online Portfolio interest. 2012 taxes online . 2012 taxes online  The rules determining whether interest is considered portfolio interest changed for obligations issued after March 18, 2012. 2012 taxes online Generally, interest paid on nonregistered (bearer) bonds will not be treated as portfolio interest. 2012 taxes online See Portfolio interest. 2012 taxes online U. 2012 taxes online S. 2012 taxes online real property interest. 2012 taxes online  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. 2012 taxes online The provision has been extended through 2013. 2012 taxes online The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. 2012 taxes online S. 2012 taxes online real property interest will continue to apply to any distribution from a RIC. 2012 taxes online See Qualified investment entities under U. 2012 taxes online S. 2012 taxes online Real Property Interest. 2012 taxes online Interest-related dividends and short-term capital gain dividends received from mutual funds. 2012 taxes online  The exemption from withholding on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. 2012 taxes online These provisions have been extended through 2013. 2012 taxes online Partnership withholding rate on effectively connected income. 2012 taxes online  For 2013, the rate for withholding on noncorporate partners has increased to 39. 2012 taxes online 6%. 2012 taxes online The rate for corporate partners remains 35%. 2012 taxes online Reminders Exemption from requirement to withhold for certain payments to qualified securities lenders. 2012 taxes online  If you made U. 2012 taxes online S. 2012 taxes online -source substitute dividend payments to qualified securities lenders, and these payments are part of a chain of substitute dividend payments, you may be exempt from withholding tax on the payments. 2012 taxes online See Amounts paid to qualified securities lenders . 2012 taxes online Electronic deposits. 2012 taxes online  You must make all deposits of taxes electronically. 2012 taxes online Substitute forms. 2012 taxes online  Any substitute forms you use must comply with the requirements in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. 2012 taxes online If they do not, the forms may be rejected as incorrect and the IRS may impose penalties. 2012 taxes online See Penalties. 2012 taxes online Filing electronically. 2012 taxes online  If you file Form 1042-S electronically, you will use the Filing Information Returns Electronically (FIRE) system. 2012 taxes online You get to the system through the Internet at fire. 2012 taxes online irs. 2012 taxes online gov. 2012 taxes online For files submitted on the FIRE system, it is the responsibility of the filer to verify the results of the transmission within 5 business days. 2012 taxes online The IRS will not mail error reports for files that are bad. 2012 taxes online Qualified intermediaries. 2012 taxes online  A branch of a financial institution may not act as a qualified intermediary in a country that does not have approved know-your-customer rules. 2012 taxes online See Qualified intermediary under Foreign Intermediaries. 2012 taxes online Requests for extensions on Form 8809 must be filed electronically. 2012 taxes online  Requests on Form 8809 for an extension of time to file Form 1042–S must be made electronically if the request is for more than one payer. 2012 taxes online See Extension to file Form 1042-S with the IRS. 2012 taxes online Photographs of missing children. 2012 taxes online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 taxes online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 taxes online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2012 taxes online Introduction This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations. 2012 taxes online Specifically, it describes the persons responsible for withholding (withholding agents), the types of income subject to withholding, and the information return and tax return filing obligations of withholding agents. 2012 taxes online In addition to discussing the rules that apply generally to payments of U. 2012 taxes online S. 2012 taxes online source income to foreign persons, it also contains sections on the withholding that applies to the disposition of U. 2012 taxes online S. 2012 taxes online real property interests and the withholding by partnerships on income effectively connected with the active conduct of a U. 2012 taxes online S. 2012 taxes online trade or business. 2012 taxes online Beginning in 2014, additional withholding rules become effective under Chapter 4 of the Internal Revenue Code as added by the Foreign Account Tax Compliance Act (FATCA). 2012 taxes online U. 2012 taxes online S. 2012 taxes online withholding agents will be required to withhold on certain types of payments made to foreign financial institutions that do not enter into an agreement with the IRS. 2012 taxes online For information on these provisions, go to www. 2012 taxes online irs. 2012 taxes online gov/fatca. 2012 taxes online Comments and suggestions. 2012 taxes online   We welcome your comments about this publication and your suggestions for future editions. 2012 taxes online   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 2012 taxes online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 taxes online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 taxes online   You can email us at taxforms@irs. 2012 taxes online gov. 2012 taxes online Please put “Publications Comment” on the subject line. 2012 taxes online You can also send us comments from www. 2012 taxes online irs. 2012 taxes online gov/formspubs/. 2012 taxes online Select “Comment on Tax Forms and Publications” under “Information About. 2012 taxes online ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2012 taxes online Ordering forms and publications. 2012 taxes online   Visit www. 2012 taxes online irs. 2012 taxes online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2012 taxes online Internal Revenue Service 1201 N. 2012 taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 taxes online   If you have a tax question, check the information available on IRS. 2012 taxes online gov or call 1-800-829-1040. 2012 taxes online We cannot answer tax questions sent to either of the above addresses. 2012 taxes online Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 519 U. 2012 taxes online S. 2012 taxes online Tax Guide for Aliens 901 U. 2012 taxes online S. 2012 taxes online Tax Treaties Form (and Instructions) SS-4 Application for Employer Identification Number W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-7 Application for IRS Individual Taxpayer Identification Number W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. 2012 taxes online S. 2012 taxes online Branches for United States Tax Withholding 941 Employer's QUARTERLY Federal Tax Return 1042 Annual Withholding Tax Return for U. 2012 taxes online S. 2012 taxes online Source Income of Foreign Persons 1042-S Foreign Person's U. 2012 taxes online S. 2012 taxes online Source Income Subject to Withholding 1042-T Annual Summary and Transmittal of Forms 1042-S See How To Get Tax Help at the end of this publication, for information about getting publications and forms. 2012 taxes online Prev  Up  Next   Home   More Online Publications