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SECTION 10. EXEMPT ORGANIZATION ISSUES
Internal Revenue Bulletin 2001-47 · 2026-10-03 edition · updated 2026-10-04 · United States
| Statute or Regulation |
Act Postponed | |
|---|---|---|
| 1. |
Sec. 505(c)(1) |
An organization must give notice by filing Form 1024, Application for Recognition of Exemption Under Section 501(a), to be recognized as an organization exempt under section 501(c)(9) or section 501(c)(17). Generally, if the exemption is to apply for any period before the giving of the notice, Treas. Reg. § 505(c)-1T, Q&A-6, of the regulations re- quires that Form 1024 be filed within 15 months from the end of the month in which the organization was organized. |
| 2. |
Sec. 508 and Treas. Reg. § 1.508-1 |
A purported section 501(c)(3) organization must generally file Form 1023, Application for Recognition of Exemption, to qualify for exemption. Generally, if the exemption is to apply for any period before the giving of the notice, the Form 1023 must be filed within 15 months from the end of the month in which the organization was organized. |
| 3. |
Sec. 6072(e) and Treas. Reg. § 1. 6033-2(e) |
Annual returns of organizations exempt under section 501(a) must be filed on or before the 15th day of the 5th month following the close of the taxable year. |
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