To be exempt from federal income tax, an organization must be described in
one of the sections of the Internal Revenue Code providing for exemption.
See Types of Tax-Exempt Organizations
or download Publication 557,
Tax-Exempt Status for Your Organization for more information. Most
organizations seeking recognition of exemption from federal income tax must
use application forms specifically prescribed by the Service. Two forms
currently prescribed by the Service are
Package 1023,
Application for Recognition of Exemption, (for charitable organizations)
and Package 1024,
Application for Recognition of Exemption, (for other tax-exempt
organizations). A few types of organizations are not required to submit
specific application forms. The application your organization is required
to submit is specified in
Publication 557.
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