Instructions for Form 1023-EZ›(Rev. January 2025)›! you are not eligible to apply for exemption under section
Donor Reliance on a Favorable Determination
0125 Inst 1023-EZ (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Generally, donors and contributors may rely on an organization’s favorable determination letter under section 501(c)(3) until the IRS publishes notice of a change in status, unless the donor or contributor was responsible for or aware of the act or failure to act that results in the revocation of the organization’s determination letter. See Rev. Proc. 2018-32, 1028-23 I.R.B. 739.
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