Louis E. Michelson, A Professional Corporation

Providing Legal and Tax Advisory Services to Nonprofit Organizations

Sample Questions of IRS Exempt Organization Specialists

Applications for exemption and miscellaneous determination requests are assigned to IRS Exempt Organizations specialists for review. If additional information is necessary to make a determination, a specialist will contact the organization for the information. Sample questions are available on the following topics:

• Activities Appear to be Described in Subsection other than Requested Subsection – see the following link.
• Attempting to Influence Legislation or Political Campaign Intervention Activities – see the following link.
• Bingo and Other Gaming
• Church Affiliate (Integrated Auxiliary)
• Compensation and Related Party Transactions – see the following link.
• Credit Counseling
• Down Payment Assistance
• Financial Information and User Fees
• Foundation Classification – see the following link.
• Foundation Set-Aside – 4942(g)
• Government Affiliate
• Group Ruling (for Central Organization)
• Housing Joint Ventures with Finalized Agreements/Operating History
• Housing Joint Ventures without Finalized Agreements/Operating History
• International Activities
• Investments in Limited Partnerships
• Limited Liability Company
• Mission Society
• Mortgage Foreclosure Assistance
• Organizational and Administrative Requirements
• Other Miscellaneous Activities
• Voluntary Employees’ Beneficiary Association