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of 8821/2848’s

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Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

An IRC 501(c)(4) organization with a filing code of FRC-14 is not required to file a Form 990, Form 990-EZ, Form 990-N.

Issue one of the 501(c)(3) paragraphs, EOR.990.501C3, to an organization with an EO Subsection Code 03 - IRC 501(c)(3), and which has a determination letter or a Status Code of 01 or 02. An IRC 501(c)(3) organization requesting U.S. Residency certification that has not obtained a determination letter and does not have a Status Code of 01 or 02, but which has met its Form 990 series filing requirements for its claimed exempt status can submit in writing a letter stating under penalties of perjury from an authorized official that the organization is exempt from federal income tax under 501(c)(3) of the Internal Revenue Code. The signature of the authorized official generally will be that of any organization officer, such as, president, vice-president, treasurer, chief accounting officer, etc., duly authorized by the organization to bind the organization following applicable state law.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services
Internal Revenue Manual Part 21. Customer Account Services

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