Note:

Organizations described in IRC 501(e), IRC 501(f), IRC 501(k) and IRC 501(n) are treated as organized and operated exclusively for charitable purposes, and thus as described in IRC 501(c)(3).

In addition, for an exempt organization described in IRC 501(c)(3), no part of its net earnings can inure to the benefit of any private shareholder or individual, no substantial part of the activities can be carrying on propaganda, or otherwise attempting to influence legislation (except as otherwise provided in subsection (h)), and it cannot participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.

Exempt organizations that were NOT organized in the United States generally will not be issued a U.S. residency certification. However, those organizations that can prove entitlement to U.S. treaty benefits must complete Form 8802, submit it and all documentary proof of entitlement to treaty benefits.

Proof of entitlement to a treaty benefit consists of a treaty article, private letter ruling, a regulation or Code Section, etc.

Once received, the Certification Unit places the application in 702 status and forwards the entire case to the Planning and Analysis Analyst.

An important factor in determining certification eligibility for an exempt organization that has not filed a Form 990 series information return is verification of the organization’s annual information return (Form 990 series) filing requirement.

The following exempt organizations are not required to file an annual information return or notice:

A church, an interchurch organization of local units of a church, a convention or association of churches, or integrated auxiliary of a church

A school below college level that is described in 170(b)(1)(A)(ii), that has a program of a general academic nature, and that is affiliated with a church or operated by a religious order

A mission society (other than an organization described in 509(a)(3)) sponsored by, or affiliated with one or more churches or church denominations, more than one-half of the activities of which society are conducted in, or directed at persons in foreign countries

An exclusively religious activity of any religious order

A state institution, the income of which is excluded from gross income under IRC 115(1)

An organization described in IRC 501(c)(1)

An exempt organization whose annual gross receipts are normally $50,000 or less