Part III. Administrative, Procedural, and Miscellaneous

26 CFR 1.501(a)–1 Exemption from Taxation

26 CFR 1.508–1 Notices

Rev. Proc. 2014–40

TABLE OF CONTENTS

SECTION 1. PURPOSE ...............................................................................................................................................................230

.01 Description of terms used in this revenue procedure..........................................................................................................230

SECTION 2. ELIGIBILITY ........................................................................................................................................................230

.01 Organizations not eligible to submit Form 1023–EZ..........................................................................................................230 .02 Terrorist organizations..........................................................................................................................................................231

SECTION 3. RELATED REVENUE PROCEDURES AND EFFECT ON OTHER REVENUE PROCEDURES ................231

.01 Revenue Procedure 2014–9 .................................................................................................................................................231 .02 Revenue Procedure 2014–10 ...............................................................................................................................................231 .03 Revenue Procedure 2014–8.................................................................................................................................................232 .04 Revenue Procedure 2014–4.................................................................................................................................................232 .05 Revenue Procedure 2014–5 .................................................................................................................................................232 .06 Revenue Procedure 2014–11 ...............................................................................................................................................232 .07 References inclusive of annual successor revenue procedures...........................................................................................232

SECTION 4. PROCEDURES FOR REQUESTING RECOGNITION OF EXEMPT STATUS UNDER § 501(c)(3) .....................232

.01 In general ..............................................................................................................................................................................232 .02 Application............................................................................................................................................................................232 .03 User fee.................................................................................................................................................................................232 .04 Method of submission ..........................................................................................................................................................232 .05 Requirements for a completed Form 1023–EZ ...................................................................................................................232 .06 Form 1023–EZ from an organization with a pending Form 1023 .....................................................................................233 .07 No expedited handling..........................................................................................................................................................233