Organizations that choose to apply for recognition of exempt status under Internal Revenue Code (IRC) Section 501(a) as an organization described in Section 501(c)(4) should use the new Form 1024-A, Application for Recognition of Exemption under Section 501(c)(4) of the Internal Revenue Code.

Organizations seeking recognition of exempt status under Section 501(a) as an organization described in Section 501(c)(2), (5), (6), (7), (8), (9), (10), (12), (13), (15), (17), (19) or (25) will continue to use Form 1024, Application for Recognition of Exemption Under Section 501(a).

Form 1024-A doesn’t satisfy an organization’s separate requirement to notify the IRS that it’s operating under Section 501(c)(4). Instead, use Form 8976, Notice of Intent to Operate Under Section 501(c)(4).

Revenue Procedure 2018-5

Revenue Procedure 2018-5 simplifies the user fee structure for tax exemption applications.

Revenue Procedure 2018-15

Under Revenue Procedure 2018-15, the IRS doesn’t require a new exemption application from a domestic Section 501(c) organization that changes its form or place of organization. Rev. Rul. 67-390 and Rev. Rul. 77-469 are obsoleted.

Processing Form 1023-EZ – 2018 updates

The IRS issued a memorandum updating procedures for processing Form 1023-EZ as set forth in Rev. Proc. 2018-5. Form 1023-EZ applicants should review the Instructions to Form 1023-EZ before completing and submitting their application as these processing changes coincide with the revisions to Form 1023-EZ.

EO Issue Snapshots

Issue Snapshots are IRS employee job aids that provide analysis, resources and audit tips (or issue indicators) on technical tax issues.

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