Louis E. Michelson, A Professional Corporation

Providing Legal and Tax Advisory Services to Nonprofit Organizations

Entries Tagged as 'Form 1023'

National Taxonomy of Exempt Entities (NTEE) Code

December 29th, 2020 · Comments Off on National Taxonomy of Exempt Entities (NTEE) Code · exempt status, Form 1023, Uncategorized

An NTEE code is a three-character series of letters and numbers that generally describes a type of organization. The new Form 1023 requires the 3-character NTEE Code that best describes the activities of the organization. Appendix D of the Instructions for Form 1023 contains a list of NTEE Codes. More information and a more detailed […]

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New Form 1023: Federal Exemption Application and Its New Electronic Filing

August 4th, 2020 · Comments Off on New Form 1023: Federal Exemption Application and Its New Electronic Filing · Electronic filing, Form 1023, tax exemption

Charitable nonprofit organizations need to obtain recognition of their tax-exempt status from the Internal Revenue Service. The IRS recently revised Form 1023, the federal exemption application, and the IRS now requires that this form to be filed electronically through pay.gov. One needs to know what is required to complete Form 1023 and how to submit […]

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Compensation and Related Party Transactions

May 7th, 2020 · Comments Off on Compensation and Related Party Transactions · Form 1023

Note: This post is taken from irs.gov. Applications for exemption and miscellaneous determination requests are assigned to Exempt Organizations specialists for review. If additional information is necessary to make a determination, a specialist will contact the organization for the information. Here’s a list of questions that might be asked on this topic. Non-Fixed Compensation 1. […]

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Foundation Classification

May 7th, 2020 · Comments Off on Foundation Classification · Form 1023

Note: This post is taken from irs.gov. Applications for exemption and miscellaneous determination requests are assigned to Exempt Organizations specialists for review. If additional information is necessary to make a determination, a specialist will contact the organization for the information. Here’s a list of questions that might be asked on this topic. Requested 170(b)(1)(A)(vi) Appears […]

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Attempting to Influence Legislation or Political Campaign Intervention Activities

May 7th, 2020 · Comments Off on Attempting to Influence Legislation or Political Campaign Intervention Activities · Form 1023

Note: This post is taken from irs.gov. Applications for exemption and miscellaneous determination requests are assigned to Exempt Organizations specialists for review. If additional information is necessary to make a determination, a specialist will contact the organization for the information. Here’s a list of questions that might be asked on this topic. Specific Questions for […]

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Submitted Form 1023 – Organization Appears to be Described in Subsection Requiring Form 1024

May 7th, 2020 · Comments Off on Submitted Form 1023 – Organization Appears to be Described in Subsection Requiring Form 1024 · Form 1023

Note: This post is copied from irs.gov. Applications for exemption and miscellaneous determination requests are assigned to Exempt Organizations specialists for review. If additional information is necessary to make a determination, a specialist will contact the organization for the information. Here’s a list of questions that might be asked on this topic. 1. You submitted […]

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How to Rescue a Troubled Nonprofit – Federal Income Tax Considerations

February 8th, 2017 · Comments Off on How to Rescue a Troubled Nonprofit – Federal Income Tax Considerations · Federal Income Taxes, Form 1023, Form 1023-EZ, Loss of Tax-Exempt Staus, Rev. Proc. 2014-11

Did your nonprofit organization lose its tax-exempt status? Are you considering reinstating the exemption for federal income tax purposes? What issues should you be thinking about? The webinar below addresses the following topics: ● How loss of exemption occurs ● How to reinstate exemption ● Federal Reinstatement: critical dates ● 4 possible routes to reinstate […]

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Obtaining Recognition of Tax-Exempt Status

October 22nd, 2015 · Comments Off on Obtaining Recognition of Tax-Exempt Status · Form 1023, Process for Obtaining Recognition of Tax Exemption, State Exemption, Streamlined Application, tax exemption

Nonprofit organizations are not automatically recognized as tax-exempt.  This raises all sorts of questions:  What types of tax-exemption are there?  Do charitable organizations, tax-exempt under IRC 501(c)(3) need to abide by certain rules or criteria?   Are there different criteria for other tax-exempt organizations?  How does a nonprofit apply for recognition of tax-exemption from federal income […]

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