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Introduction

SECTION 10. EXEMPT ORGANIZATION ISSUES

Internal Revenue Bulletin 2018-50 · 2026-10-03 edition · updated 2026-10-04 · United States

Statute or Regulation Act Postponed

  1. Sec. 501(h) Under section 501(h), certain eligible 501(c)(3) organizations may elect on Form 5768, Election/Revocation of Election by an Eligible Sec. 501(c)(3) Organization to Make Expenditures to Influence Legislation, to have their legislative activities measured solely by expenditures. Form 5768 is effective beginning with a taxable period, provided it is filed before the end of the organization’s taxable period.

  2. Sec. 501(r)(3) Under section 501(r)(3), a hospital must conduct a community health needs assessment (CHNA) in the taxable year or in either of the two taxable years immediately preceding the taxable year. Also, the hospital must adopt an implementation strategy to meet the community health needs identified through the CHNA.

  3. Sec. 505(c)(1), Sec. An organization seeking exemption under 501(c)(9) or section 501(c)(17) must 1.505(c)–1T and Sec. apply for recognition of its exempt status by filing Form 1024, Application for 301.9100–2 Recognition of Exemption Under Section 501(a). Generally, for the exemption to

  4. Sec. 505(c)(1), Sec. An organization seeking exemption under 501(c)(9) or section 501(c)(17) must 1.505(c)–1T and Sec. apply for recognition of its exempt status by filing Form 1024, Application for 301.9100–2 Recognition of Exemption Under Section 501(a). Generally, for the exemption to

be recognized for any period before the Form 1024 is filed (i.e., for the organization to be exempt from the date it was organized) the Form 1024 must be filed within 27 months from the end of the month in which the organization was organized.

  1. Sec. 506 and Sec. 1.506–1T An organization described in section 501(c)(4) must electronically file a notice (Form 8976, Notice of Intent to Operate Under Section 501(c)(4)) not later than 60 days after the date on which the organization is organized.

  2. Sec. 507(b)(1)(B), Sec. A private foundation terminating its private foundation status by operating as a 1.507–2(b)(3), and Sec. 1.507– public charity must notify the IRS of its intent to terminate private foundation 2(b)(4) status before the beginning of its taxable year and must notify the IRS within 90

  3. Sec. 507(b)(1)(B), Sec. A private foundation terminating its private foundation status by operating as a 1.507–2(b)(3), and Sec. 1.507– public charity must notify the IRS of its intent to terminate private foundation 2(b)(4) status before the beginning of its taxable year and must notify the IRS within 90

days of its completion of the termination.

  1. Sec. 508 and Sec. 1.508–1 An organization seeking exemption under section 501(c)(3) must generally file and Sec. 301.9100–2 Form 1023, Application for Recognition of Exemption under section 501(c)(3)

An organization seeking exemption under section 501(c)(3) must generally file Form 1023, Application for Recognition of Exemption under section 501(c)(3) of the Internal Revenue Code, or Form 1023–EZ, Streamlined Application for Recognition of Exemption under section 501(c)(3) of the Internal Revenue Code, as a condition for exemption. Generally, for the exemption to be recognized for any period before the Form 1023 or Form 1023–EZ is filed (i.e., for the organization to be exempt from the date it was organized), the Form 1023 or Form 1023–EZ must be filed within 27 months from the end of the month in which the organization was organized.

Bulletin No. 2018–50 1005 December 10, 2018

Statute or Regulation Act Postponed

  1. Rev. Proc. 2017–5, 2017–1 An organization claiming exemption under any I.R.B. 230, Section 6.08, or any than section 501(c)(3), (9), (17), or (29), may successor revenue procedure recognizing its exemption. If such an organization

  2. Rev. Proc. 2017–5, 2017–1 An organization claiming exemption under any subsection in section 501(c), other I.R.B. 230, Section 6.08, or any than section 501(c)(3), (9), (17), or (29), may apply for a determination letter successor revenue procedure recognizing its exemption. If such an organization seeks recognition of its

exemption for any period before its application is filed (i.e., for the organization to receive a determination letter recognizing its exemption from the date it was organized, rather from the date it files its application), it must file an application within 27 months from the end of the month in which it was organized.

  1. Sec. 527(i)(2) and Notice Certain political organizations will not be treated as tax-exempt section 527 2000–36, 2000–2 C.B. 173 organizations unless each such organization electronically files a notice (Form 8871, Political Organization Notice of Section 527 Status) not less than 24 hours after the date on which the organization is established, or, in the case of a material change in the information required, not later than 30 days after such material change.

  2. Sec. 527(j)(2) and Notice Under section 527(j)(2), certain tax-exempt political organizations that accept 2000–41, 2000–2 C.B. 177 contributions or make expenditures for an exempt function under section 527 during a calendar year are required to file periodic reports on Form 8872, Political Organization Report of Contributions and Expenditures, beginning with the first month or quarter in which they accept contributions or make expenditures, unless excepted. In addition, tax-exempt political organizations that make contributions or expenditures with respect to an election for federal office may be required to file pre-election reports for that election.

  3. Sec. 6033 and Sec. 6072(e) Annual returns (including Form 990 series) of organizations exempt from tax and Sec. 1.6033–2(e) under section 501(a) (or treated in the same manner as such organizations) must be

  4. Sec. 6033 and Sec. 6072(e) Annual returns (including Form 990 series) of organizations exempt from tax and Sec. 1.6033–2(e) under section 501(a) (or treated in the same manner as such organizations) must be

filed on or before the 15th day of the fifth month following the close of the taxable year. If an organization described in section 501(a) or (i) fails to file a required Form 990 series information return or notice for three consecutive years, the organization’s exempt status is considered revoked on and after the date set by the Secretary for the filing of the third annual return or notice.

  1. Sec. 6033(g)(1) and Sec. Annual information returns, Forms 990, Return of Organization Exempt From 1.6033–2(e) Income Tax, of certain tax-exempt political organizations described under section 527 must be filed on or before the 15th day of the fifth month following the close of the taxable year.

  2. Sec. 6034 and Sec. 1.6034– Annual information returns, Forms 1041–A, U.S. Information Return Trust 1(c) Accumulation of Charitable Amounts, of trusts claiming charitable or other deductions under section 642(c) must be filed on or before the 15th day of the fourth month following the close of the taxable year of the trust.

  3. Rev. Proc. 80–27, 1980–1 The central organization of a group ruling is required to report information C.B. 677, Section 6.01 regarding the status of members of the group annually (at least 90 days before the

The central organization of a group ruling is required to report information regarding the status of members of the group annually (at least 90 days before the close of its annual accounting period).

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▸Contents — Internal Revenue Bulletin 2018-50
Internal Revenue Bulletin 2018-50

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