Section 7. Select this section if you’re

seeking reinstatement with an effective date of reinstatement of the date of submission of this application.

Line 2. Generally, if you didn’t file Form 1023 within 27 months of formation, the effective date of your exempt status will be the date you filed Form 1023 (submission date). We may grant requests for an earlier effective date when there’s evidence to establish you acted reasonably and in good faith, and the grant of relief won’t prejudice the interests of the government.

Select the appropriate box to indicate whether you accept the submission date as the effective date of your exempt status or whether you are requesting an earlier effective date.

Line 2a. You may be eligible for consideration for relief from the requirement that you file Form 1023 within 27 months of formation if you can establish that you acted reasonably and in good faith, and that granting an extension won’t prejudice the interests of the government.

Describe in detail your reasons for filing late, how you discovered your failure to file, any reliance on professional advice or

advice from the IRS, and any other information you believe will support your request for relief. Also, you may want to provide a comparison of (1) what your aggregate tax liability would be if you had filed this application within the 27-month period with (2) what your aggregate liability would be if you were exempt as of your formation date.

We may consider the following factors.

• You filed Form 1023 before we discovered your failure to file.

• You failed to file because of intervening events beyond your control.

• You exercised reasonable diligence, but you weren’t aware of the filing requirements. (The complexity of your filing and experience in these matters may be taken into consideration.)

• You reasonably relied on written advice from us.

• You reasonably relied on the advice of a qualified tax professional who failed to file or advise you to file Form 1023.

To qualify for tax exemption, low-income housing must provide affordable housing for a significant segment of individuals in your community with low incomes. Your low-income housing may serve a combination of purposes, such as for poor, frail, and elderly persons.

Specific Line Items

Line 1. The “type” of facility may be an apartment complex, condominium, cooperative, or private residence, etc.

Line 6. Answer “Yes,” if you charge daily, weekly, monthly, or annual fees or maintenance charges.

Line 8. Government programs include federal, state, or local government programs.

For purposes of this schedule, a “ for-profit ” organization is one in which persons are permitted to have an ownership or partnership interest, such as corporate stock. It includes sole proprietorships, corporations, and other entities that provide for ownership interests.

Complete this schedule if you provide scholarships, fellowships, grants, loans, or other distributions to individuals for educational purposes. When answering the questions on this schedule, you should demonstrate how these distributions further your exempt purposes.

If you’re a private foundation,