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Introduction

SECTION 8. ANNUAL FILING

Internal Revenue Bulletin 2011-13 · 2026-10-03 edition · updated 2026-10-04 · United States

REQUIREMENT PRIOR TO RECOGNITION OF EXEMPT STATUS

A Qualified Issuer claiming exempt status under § 501(c)(29) that has filed or intends to file an application for exemption should file Form 990, Return of Organiza- tion Exempt from Income Tax, for taxable years that end before it receives a determination letter. The Qualified Issuer must indicate on its return that it is being filed in the belief that the Qualified Issuer is exempt under § 501(a), but the IRS has not yet recognized its exemption.

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▸Contents — Internal Revenue Bulletin 2011-13
Internal Revenue Bulletin 2011-13

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