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Turbotax 2012 coupon 1. Turbotax 2012 coupon   Application, Approval, and Appeal Procedures Table of Contents Introduction Topics - This chapter discusses: Application ProceduresForms Required Required Inclusions Miscellaneous Procedures Rulings and Determination LettersEffective Date of Exemption Revocation or Modification of Exemption Appeal ProceduresAppeals Office Consideration EO Technical Consideration Administrative Remedies Appeal to Courts Group Exemption LetterCentral Organization Application Procedure Keeping the Group Exemption Letter in Force Events Causing Loss of Group Exemption Introduction If your organization is one of the organizations described in this publication and is seeking recognition of tax-exempt status from the IRS, you should follow the procedures described in this chapter and the instructions that accompany the appropriate application forms. Turbotax 2012 coupon For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. Turbotax 2012 coupon If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. Turbotax 2012 coupon Topics - This chapter discusses: Application procedures that generally apply to all organizations discussed in this publication, including the application forms; Rulings and determination letters (approvals/disapprovals); Appeal procedures available if an adverse determination letter is proposed; and Group exemption letters. Turbotax 2012 coupon Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. Turbotax 2012 coupon Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. Turbotax 2012 coupon Forms Required If your organization is seeking recognition of exemption from federal income tax, it must use a specific application prescribed by the IRS in Revenue Procedure 2013–9, sec. Turbotax 2012 coupon 3. Turbotax 2012 coupon If your organization is a central organization with exempt status, see Group Exemption Letter , later. Turbotax 2012 coupon All applications must be signed by an authorized individual. Turbotax 2012 coupon Form 1023, Application for Recognition of Exemption. Turbotax 2012 coupon   File Form 1023 if you are seeking recognition of exemption under section: 501(c)(3) Corporations, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports, or prevention of cruelty for children or animals, 501(e) Cooperative hospital service organization, 501(f) Cooperative service organization of operating educational organizations, 501(k) Certain organizations providing child care, 501(n) Charitable risk pools, and 501(q) Credit counseling organizations. Turbotax 2012 coupon Form 1024, Application for Recognition of Exemption Under Section 501(a). Turbotax 2012 coupon    File Form 1024 if you are seeking recognition of exemption under section: 501(c)(2) Title holding corporations, 501(c)(4) Civic leagues, social welfare organizations, 501(c)(5) Labor, agricultural, or horticultural organizations, 501(c)(6) Business leagues, chambers of commerce, etc. Turbotax 2012 coupon , 501(c)(7) Social clubs, 501(c)(8) Fraternal beneficiary societies, orders, or associations, 501(c)(9) Voluntary employees’ beneficiary associations, 501(c)(10) Domestic fraternal societies, orders, etc. Turbotax 2012 coupon , 501(c)(12) Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone companies, 501(c)(13) Cemetery companies, 501(c)(15) Mutual insurance companies or associations, 501(c)(17) Trusts providing for the payment of supplemental unemployment compensation benefits, 501(c)(19) A post, organization, auxiliary unit, etc. Turbotax 2012 coupon of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. Turbotax 2012 coupon  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. Turbotax 2012 coupon Letter application. Turbotax 2012 coupon   If your organization is seeking recognition of exemption under section 501(c)(11), (14), (16), (18), (21), (22), (23), (26), (27), (28), or (29), submit a letter application with Form 8718. Turbotax 2012 coupon See Required Inclusions for the information to include with the letter application. Turbotax 2012 coupon Form 1028. Turbotax 2012 coupon   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. Turbotax 2012 coupon You must also submit Form 8718. Turbotax 2012 coupon Form 8871. Turbotax 2012 coupon    Use Form 8871 if you are a political party or campaign committee for a candidate for federal, state or local office seeking to be treated as tax-exempt under section 527. Turbotax 2012 coupon See Political Organization Income Tax Return , later. Turbotax 2012 coupon    Some organizations do not have to use specific application forms. Turbotax 2012 coupon The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. Turbotax 2012 coupon It is also shown in the Organization Reference Chart, later. Turbotax 2012 coupon Power of attorney. Turbotax 2012 coupon   If your organization expects to be represented by an individual such as an attorney, CPA, officer or other person authorized to practice before the IRS, whether in person or by correspondence, you must file a Form 2848 with your exemption application. Turbotax 2012 coupon The power of attorney must specifically authorize an individual to represent your organization. Turbotax 2012 coupon You cannot name an organization, firm, etc. Turbotax 2012 coupon as your representative. Turbotax 2012 coupon Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. Turbotax 2012 coupon The categories of individuals who can represent you before the IRS are listed on the form. Turbotax 2012 coupon Non-exemption for terrorist organizations. Turbotax 2012 coupon   An organization that is identified or designated as a terrorist organization within the meaning of section 501(p)(2) is not eligible to apply for recognition of exemption. Turbotax 2012 coupon User fee. Turbotax 2012 coupon   The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. Turbotax 2012 coupon If you are filing Form 1023, user fee information is included in Part XI. Turbotax 2012 coupon If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. Turbotax 2012 coupon and you must pay a user fee, you should use Form 8718 to figure the amount of your user fee and to pay it. Turbotax 2012 coupon Your payment must accompany your request. Turbotax 2012 coupon The IRS will not process a request unless the fee has been paid. Turbotax 2012 coupon    For the current user fee amount and processing time for applications go to IRS. Turbotax 2012 coupon gov and select “Charities and Non-Profits” from the buttons near the top. Turbotax 2012 coupon Then select the underlined link “How to Apply To Be Tax-Exempt” for the latest user fees or I want to check the status of my application for more information. Turbotax 2012 coupon You can also call 1-877-829-5500. Turbotax 2012 coupon Required Inclusions Employer identification number (EIN). Turbotax 2012 coupon   Every exempt organization must have an EIN, whether or not it has any employees. Turbotax 2012 coupon An EIN is required before an exemption application is submitted. Turbotax 2012 coupon Information on how to apply for an EIN by using one of the following methods can be found at Employer ID Numbers (EIN): Online— This is the preferred method for requesting an EIN. Turbotax 2012 coupon The EIN is issued immediately once the application information is validated. Turbotax 2012 coupon By telephone at 1-800-829-4933, from 7:00 a. Turbotax 2012 coupon m. Turbotax 2012 coupon to 7:00 p. Turbotax 2012 coupon m. Turbotax 2012 coupon local time, Monday through Friday. Turbotax 2012 coupon The EIN is provided over the phone to an authorized individual. Turbotax 2012 coupon By mailing or faxing Form SS-4, Application for Employer Identification Number. Turbotax 2012 coupon If the faxed Form SS-4 includes the taxpayer's fax number, a fax will be sent back with the EIN within four (4) business days. Turbotax 2012 coupon    Use only one method for each entity so you do not receive more than one EIN for an entity. Turbotax 2012 coupon   If you previously applied for an EIN and have not yet received it, or you are unsure whether you have an EIN, please call our toll-free customer account services number, 1-877-829-5500, for assistance. Turbotax 2012 coupon Organizing documents. Turbotax 2012 coupon   Your application should include a copy of the organizing or enabling document that is signed by a principal officer or is accompanied by a written declaration signed by an authorized individual certifying that the document is a complete and accurate copy of the original or meets the requirements of a conformed copy. Turbotax 2012 coupon   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. Turbotax 2012 coupon (For example, a stamped “Filed” copy dated by the Secretary of State is prima facie evidence that it was filed and approved by a state official. Turbotax 2012 coupon ) A copy of the articles of incorporation can also be submitted with a written declaration signed by an authorized individual indicating the copy is complete and was filed and approved by the state, including the date filed. Turbotax 2012 coupon Bylaws. Turbotax 2012 coupon   Bylaws alone are not organizing documents. Turbotax 2012 coupon However, if your organization has adopted bylaws, include a current copy. Turbotax 2012 coupon The bylaws need not be signed if submitted as an attachment. Turbotax 2012 coupon   If your organization's name has been officially changed by an amendment to your organizing instruments, you should also attach a conformed copy of that amendment to your application. Turbotax 2012 coupon    Bylaws may be considered an organizing document only if they are properly structured (includes name, purpose, signatures, and intent to form an organization). Turbotax 2012 coupon Conformed copy. Turbotax 2012 coupon   A conformed copy is a copy that agrees with the original and all amendments to it. Turbotax 2012 coupon If the original document required a signature, the copy should either be signed by a principal officer or, if not signed, be accompanied by a written declaration signed by an authorized officer of the organization. Turbotax 2012 coupon With either option, the officer must certify that the document is a complete and accurate copy of the original. Turbotax 2012 coupon A certificate of incorporation should be approved and dated by an appropriate state official. Turbotax 2012 coupon Attachments. Turbotax 2012 coupon    When submitting attachments, every attachment should show your organization's name and EIN. Turbotax 2012 coupon It should also state that it is an attachment to your application form and identify the part and line item number to which it applies. Turbotax 2012 coupon Original documents. Turbotax 2012 coupon   Do not submit original documents because they become part of the IRS file and cannot be returned. Turbotax 2012 coupon Description of activities. Turbotax 2012 coupon   Your application must include a full description of the proposed activities of your organization, including each of the fundraising activities of a section 501(c)(3) organization and a narrative description of anticipated receipts and contemplated expenditures. Turbotax 2012 coupon When describing the activities in which your organization expects to engage, you must include the standards, criteria, procedures, or other means that your organization adopted or planned for carrying out those activities. Turbotax 2012 coupon   To determine the information you need to provide, you should study the part of this publication that applies to your organization. Turbotax 2012 coupon The appropriate chapter will describe the purposes and activities that your organization must pursue, engage in, and include in your application in order to achieve exempt status. Turbotax 2012 coupon   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. Turbotax 2012 coupon   Your application should describe completely and in detail your past, present, and planned activities. Turbotax 2012 coupon Financial data. Turbotax 2012 coupon   You must include in your application financial statements showing your receipts and expenditures and a balance sheet for the current year and the 3 preceding years (or for the number of years your organization was in existence, if less than 4 years). Turbotax 2012 coupon For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. Turbotax 2012 coupon   If you have not yet begun operations, or have operated for less than 1 year, a proposed budget for 2 full accounting periods and a current statement of assets and liabilities will be acceptable. Turbotax 2012 coupon Exempt status established in application. Turbotax 2012 coupon   If your application and its supporting documents show that your organization meets the requirements for tax-exempt status under the Code section you applied, the IRS will issue a favorable determination letter or ruling. Turbotax 2012 coupon Miscellaneous Procedures To help in processing your application, be sure to attach all schedules, statements, and other documents required by the application form. Turbotax 2012 coupon If you do not attach them, you may have to resubmit your application or you may otherwise encounter a delay in processing your application. Turbotax 2012 coupon Incomplete application. Turbotax 2012 coupon   If an application is not complete and does not contain all the required attachments found under Required Inclusions, the IRS may return it to you for completion. Turbotax 2012 coupon The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. Turbotax 2012 coupon   If the IRS returns the application or requests additional information from you, that application will be considered filed on the date the substantially completed application is postmarked, or if no postmark, received at the IRS. Turbotax 2012 coupon   Generally, the user fee will not be refunded if an incomplete application is filed. Turbotax 2012 coupon   Additional information may be requested if necessary to clarify the nature of your organization. Turbotax 2012 coupon Application made under wrong paragraph of section 501(c). Turbotax 2012 coupon   Occasionally, an organization appears to qualify for exemption under a paragraph of section 501(c) that is different from the one for which the organization applied. Turbotax 2012 coupon If the application was made on Form 1024, which applies to more than one paragraph of section 501(c), the organization can be recognized as exempt under any paragraph to which the form applies if the organization has agreed to have its application considered under that paragraph. Turbotax 2012 coupon It must also supply any additional information required for the application under the new paragraph. Turbotax 2012 coupon Different application form needed. Turbotax 2012 coupon   If a different application form is required for your organization, the IRS will so advise your organization and will provide the appropriate application form for your convenience in reapplying under that paragraph, if you wish to do so. Turbotax 2012 coupon Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. Turbotax 2012 coupon If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied. Turbotax 2012 coupon   When a specific application form is needed for the paragraph under which your organization qualifies, that form is required before a letter recognizing exemption can be issued. Turbotax 2012 coupon This includes cases in which a determination letter is modified to recognize an organization's exempt status under a paragraph other than the paragraph under which it originally established exemption. Turbotax 2012 coupon IRS responses. Turbotax 2012 coupon   Organizations that submit a complete application will receive an acknowledgment from the IRS. Turbotax 2012 coupon Others will receive a letter requesting more information or returning an incomplete application. Turbotax 2012 coupon Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. Turbotax 2012 coupon These letters will be sent out as soon as possible after receipt of the organization's application. Turbotax 2012 coupon Withdrawal of application. Turbotax 2012 coupon   An application may be withdrawn at any time before the issuance of a ruling or determination letter upon the written request of a principal officer or authorized representative of your organization. Turbotax 2012 coupon However, the withdrawal will not prevent the information contained in the application from being used by the IRS in any subsequent examination of your organization's returns. Turbotax 2012 coupon The information forwarded with an application will not be returned to your organization and, generally, when an application is withdrawn, the user fee paid will not be refunded. Turbotax 2012 coupon Requests for withholding of information from the public. Turbotax 2012 coupon   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. Turbotax 2012 coupon The law also requires the IRS to make available for public inspection, in accordance with section 6104 and the related regulations, your approved application for recognition of exemption (including any papers submitted in support of the application) and the ruling or determination letter (discussed later, under Rulings and Determination Letters . Turbotax 2012 coupon )   Any information submitted in the application or in support of it that relates to any trade secret, patent, process, style of work, or apparatus, upon request, can be withheld from public inspection if the IRS determines that the disclosure of such information would adversely affect the organization. Turbotax 2012 coupon Your request must: Identify the material to be withheld (the document, page, paragraph, and line) by clearly marking it “Not Subject To Public Inspection. Turbotax 2012 coupon ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. Turbotax 2012 coupon Be filed with the office where your organization files the documents in which the material to be withheld is contained. Turbotax 2012 coupon Where to file. Turbotax 2012 coupon   Send your application for exempt status and Form 8718, (if required) to: Internal Revenue Service PO Box 12192 Covington, KY 41012-0192   Your application will be considered by EO Determinations, who will either issue a favorable determination letter to your organization, issue an adverse determination letter denying the exempt status claimed in the application, or refer the case to the Exempt Organizations Technical Office (EO Technical). Turbotax 2012 coupon    Form 8940, Request for Miscellaneous Determination. Turbotax 2012 coupon You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. Turbotax 2012 coupon Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. Turbotax 2012 coupon See Form 8940 and instructions for more information. Turbotax 2012 coupon Requests other than applications. Turbotax 2012 coupon Requests other than applications for recognition of exemption or Form 8940 (for example, requests for rulings involving feeder organizations, application of excise taxes to activities of private foundations, taxation of unrelated business income, etc. Turbotax 2012 coupon ) should be sent to: Internal Revenue Service  Attention: EO Letter Rulings PO Box 27720 McPherson Station Washington, DC 20038 These requests, similar to applications for recognition of exemption previously discussed, must be accompanied by the appropriate user fee. Turbotax 2012 coupon The schedule for user fees, including those for requests other than applications, can be found in Revenue Procedure 2013-8, 2013-1 I. Turbotax 2012 coupon R. Turbotax 2012 coupon B. Turbotax 2012 coupon 237. Turbotax 2012 coupon Referral to EO Technical. Turbotax 2012 coupon   EO Determinations will refer to EO Technical any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. Turbotax 2012 coupon EO Determinations can request technical advice on any technical or procedural question that cannot be resolved on the basis of law, regulations, or a clearly applicable revenue ruling or other published precedent. Turbotax 2012 coupon An organization can request that an issue be referred to EO Technical for technical advice if it feels that a lack of uniformity exists as to the disposition of the issue or if an issue is so unusual or complex as to warrant consideration by EO Technical. Turbotax 2012 coupon If a determination letter is issued based on technical advice from EO Technical regarding qualification for exemption or foundation status, no further administrative appeal is available on the issue that was the subject of technical advice. Turbotax 2012 coupon Reminder. Turbotax 2012 coupon   The law requires payment of a user fee for determination letter requests. Turbotax 2012 coupon Go to IRS. Turbotax 2012 coupon gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. Turbotax 2012 coupon Payment must accompany each request. Turbotax 2012 coupon Rulings and Determination Letters Elimination of the advance public charity status. Turbotax 2012 coupon   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. Turbotax 2012 coupon Under the new regulations, a new section 501(c)(3) organization will be classified as a publicly supported organization and not a private foundation if it can show when it applies for tax-exempt status that it reasonably can be expected to be publicly supported. Turbotax 2012 coupon The new rules no longer require the organization to file Form 8734, Support Schedule for Advance Ruling Period, after completing its first 5 tax years. Turbotax 2012 coupon See Elimination of the Advance Ruling Process . Turbotax 2012 coupon An organization must describe fully the activities in which it expects to engage. Turbotax 2012 coupon This includes standards, procedures, or other means adopted or planned by the organization for carrying out its activities, expected sources of funds, and the nature of its contemplated expenses. Turbotax 2012 coupon When an organization does not supply the information previously mentioned under Application Procedures , or fails to furnish a sufficiently detailed description of its proposed activities to permit a conclusion that it will clearly be exempt, a proposed adverse determination letter or ruling may be issued. Turbotax 2012 coupon Adverse determination. Turbotax 2012 coupon   A proposed adverse ruling or determination letter will be issued to an organization that has not provided sufficiently detailed information to establish that it qualifies for exemption or if the information provided establishes that it does not qualify for exemption. Turbotax 2012 coupon An organization can appeal a proposed adverse ruling or determination letter. Turbotax 2012 coupon See Appeal Procedures , later. Turbotax 2012 coupon Effective Date of Exemption A ruling or determination letter recognizing exemption is usually effective as of the date of formation of an organization if, during the period before the date of the ruling or determination letter, its purposes and activities were those required by the law. Turbotax 2012 coupon (See Application for Recognition of Exemption in chapter 3 for the special rule for organizations applying for recognition of exemption under section 501(c)(3). Turbotax 2012 coupon ) Upon obtaining recognition of exemption, the organization can file a claim for a refund of income taxes paid for the period for which its exempt status is recognized. Turbotax 2012 coupon If an organization is required to alter its activities or substantially amend its charter to qualify, the ruling or determination letter recognizing exemption will be effective as of the date specified in the letter. Turbotax 2012 coupon If a nonsubstantive amendment is made, such as correction of a clerical error in the enabling instrument or the addition of a dissolution clause, exemption will ordinarily be recognized as of the date of formation if the activities of the organization before the ruling or determination are consistent with the exemption requirements. Turbotax 2012 coupon A ruling or determination letter recognizing exemption cannot be relied on if there is a material change, inconsistent with exemption, in the character, the purpose, or the method of operation of the organization. Turbotax 2012 coupon Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. Turbotax 2012 coupon Revocation or Modification of Exemption A ruling or determination letter recognizing exemption may be revoked or modified by: A notice to the organization to which the ruling or determination letter originally was issued, Enactment of legislation or ratification of a tax treaty, A decision of the United States Supreme Court, Issuance of temporary or final regulations, or Issuance of a revenue ruling, a revenue procedure, or other statement published in the Internal Revenue Bulletin or Cumulative Bulletin. Turbotax 2012 coupon When revocation takes effect. Turbotax 2012 coupon   If the organization omitted or misstated a material fact, operated in a manner materially different from that originally represented, or, with regard to organizations to which section 503 applies, engaged in a prohibited transaction (such as diverting corpus or income from its exempt purpose), the revocation or modification may be retroactive. Turbotax 2012 coupon Material change in organization. Turbotax 2012 coupon   If there is a material change, inconsistent with exemption, in the character, purpose, or method of operation of the organization, revocation or modification will ordinarily take effect as of the date of that material change. Turbotax 2012 coupon Relief from retroactivity. Turbotax 2012 coupon   If a ruling or determination letter was issued in error or the IRS changed its position after issuing a letter or ruling, and if section 7805(b) relief is granted, retroactivity of the revocation or modification ordinarily will be limited to a date not earlier than that on which the original ruling or determination letter was modified or revoked. Turbotax 2012 coupon For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. Turbotax 2012 coupon R. Turbotax 2012 coupon B. Turbotax 2012 coupon 126, sec. Turbotax 2012 coupon 13 (or later update). Turbotax 2012 coupon Foundations. Turbotax 2012 coupon   The determination of the effective date is the same for the revocation or modification of foundation status or operating foundation status unless the effective date is expressly covered by statute or regulations. Turbotax 2012 coupon Written notice. Turbotax 2012 coupon   If an EO area manager concludes, as a result of examining an information return or considering information from any other source, that a ruling or determination letter should be revoked or modified, the organization will be advised in writing of the proposed action and the reasons for it. Turbotax 2012 coupon   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. Turbotax 2012 coupon The appeal procedures are discussed next. Turbotax 2012 coupon Appeal Procedures If your organization applies for tax-exempt status and EO Determination decides your organization does not qualify, your organization will be advised of its rights to protest the determination by requesting Appeals Office consideration. Turbotax 2012 coupon This process does not apply to determinations issued by EO Technical. Turbotax 2012 coupon Your organization must submit a statement of its views fully explaining its reasoning. Turbotax 2012 coupon The statement must be submitted within 30 days from the date of the adverse determination letter and must state whether it wishes Appeals Office consideration. Turbotax 2012 coupon Representation. Turbotax 2012 coupon   A principal officer or trustee can represent an organization at any level of appeal within the IRS. Turbotax 2012 coupon Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. Turbotax 2012 coupon   If the organization's representative attends a conference without a principal officer or trustee, the representative must file a proper power of attorney or a tax information authorization before receiving or inspecting confidential information. Turbotax 2012 coupon Form 2848 or Form 8821, Tax Information Authorization, as appropriate (or any other properly written power of attorney or authorization), can be used for this purpose. Turbotax 2012 coupon These forms can be obtained from the IRS. Turbotax 2012 coupon For more information, see Publication 947, Practice Before the IRS and Power of Attorney. Turbotax 2012 coupon Appeals Office Consideration EO Determinations will consider the statement protesting and appealing (hereinafter appealing) the adverse determination and decide if the information affects its determination. Turbotax 2012 coupon If the appeal does not provide a basis to reconsider its adverse determination, it will forward the appeal and case file to the Appeals Office. Turbotax 2012 coupon For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. Turbotax 2012 coupon The appeal should include the following information. Turbotax 2012 coupon The organization's name, address, daytime telephone number, and employer identification number. Turbotax 2012 coupon A statement that the organization wants to protest the determination. Turbotax 2012 coupon A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. Turbotax 2012 coupon A statement of facts supporting the organization's position in any contested factual issue. Turbotax 2012 coupon A statement outlining the law or other authority the organization is relying on. Turbotax 2012 coupon A statement as to whether a conference at the Appeals Office is desired. Turbotax 2012 coupon The statement of facts in item 4 must be declared true under penalties of perjury. Turbotax 2012 coupon This may be done by adding to the protest the following signed declaration:   “Under penalties of perjury, I declare that I have examined the statement of facts presented in this protest and in any accompanying schedules and statements and, to the best of my knowledge and belief, it is true, correct, and complete. Turbotax 2012 coupon ”           Signature. Turbotax 2012 coupon   If the organization's representative submits the appeal, a substitute declaration must be included, stating: That the representative prepared the appeal and accompanying documents, and Whether the representative knows personally that the statements of fact contained in the appeal and accompanying documents are true and correct. Turbotax 2012 coupon Be sure the appeal contains all of the information requested. Turbotax 2012 coupon Incomplete appeals will be returned for completion. Turbotax 2012 coupon If a conference is requested, it will be held at the Appeals Office, unless the organization requests that the meeting be held at a field office convenient to both parties. Turbotax 2012 coupon The Appeals Office, after considering the organization's appeal as well as information presented in any conference held, will notify the organization of its decision and issue an appropriate determination letter. Turbotax 2012 coupon An adverse decision can be appealed to the courts (discussed later). Turbotax 2012 coupon The Appeals Office must request technical advice from EO Technical on any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. Turbotax 2012 coupon If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. Turbotax 2012 coupon Any determination letter issued on the basis of technical advice from EO Technical cannot be appealed to the Appeals Office for those issues that were the subject of the technical advice from EO Technical. Turbotax 2012 coupon EO Technical Consideration If an application is referred to EO Technical for issuance of a ruling and an adverse ruling is issued, the organization will be informed of the basis for the conclusion, its right to file a protest within 30 days, and its right to have a conference with EO Technical. Turbotax 2012 coupon Administrative Remedies In the case of an application under section 501(c)(3), all of the following actions, called administrative remedies, must be completed by your organization before an unfavorable ruling or determination letter from the IRS can be appealed to the courts. Turbotax 2012 coupon The filing of a substantially completed application Form 1023 or group exemption request under section 501(c)(3) (described earlier in this chapter) or the filing of a request for a determination of foundation status (see Private Foundations and Public Charities in chapter 3). Turbotax 2012 coupon In the case of a late-filed application, requesting relief under Regulations section 301. Turbotax 2012 coupon 9100 regarding applications for extensions of time for making an election or application for relief from tax (see Application for Recognition of Exemption in chapter 3). Turbotax 2012 coupon The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. Turbotax 2012 coupon Exhaustion of all administrative appeals available within the IRS, including protest of an adverse ruling issued by EO Technical in the case of an exemption application. Turbotax 2012 coupon The actions just described will not be considered completed until the IRS has had a reasonable time to act upon the appeal or protest, as the case may be. Turbotax 2012 coupon An organization will not be considered to have exhausted its administrative remedies before the earlier of: The completion of the steps just listed and the sending by certified or registered mail of a notice of final determination, or The expiration of the 270-day period in which the IRS has not issued a notice of final determination and the organization has taken, in a timely manner, all reasonable steps to secure a ruling or determination. Turbotax 2012 coupon 270-day period. Turbotax 2012 coupon   The 270-day period will be considered by the IRS to begin on the date a substantially completed Form 1023 or group exemption request is sent to the IRS. Turbotax 2012 coupon See Application Procedures , earlier, for information needed to complete Form 1023. Turbotax 2012 coupon   If the application does not contain all of the required items, it will not be further processed and may be returned to the applicant for completion. Turbotax 2012 coupon The 270-day period, in this event, will not be considered as starting until the date the application is remailed to the IRS with the requested information, or, if a postmark is not evident, on the date the IRS receives a substantially completed application. Turbotax 2012 coupon Appeal to Courts If the IRS issues an unfavorable determination letter or ruling to your organization and you have exhausted all the administrative remedies just discussed, your organization can seek judicial remedies. Turbotax 2012 coupon For example, if your organization has paid the tax resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a refund in a U. Turbotax 2012 coupon S. Turbotax 2012 coupon District Court or the U. Turbotax 2012 coupon S. Turbotax 2012 coupon Court of Federal Claims. Turbotax 2012 coupon Or, if your organization elected not to pay the tax deficiency resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a redetermination of the tax deficiencies in the United States Tax Court. Turbotax 2012 coupon For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Turbotax 2012 coupon In certain situations, your organization can file suit for a declaratory judgment in the U. Turbotax 2012 coupon S. Turbotax 2012 coupon District Court for the District of Columbia, the U. Turbotax 2012 coupon S. Turbotax 2012 coupon Court of Federal Claims, or the U. Turbotax 2012 coupon S. Turbotax 2012 coupon Tax Court. Turbotax 2012 coupon This remedy is available if your organization received an adverse notice of final determination, or if the IRS failed to make a timely determination on your initial or continuing qualification or classification as an exempt organization. Turbotax 2012 coupon However, your exempt status claim must be as: An organization qualifying under section 501(c)(3), An organization to which a deduction for a contribution is allowed under section 170(c)(2), An organization that is a private foundation under section 509(a), A private operating foundation under section 4942(j)(3), or A cooperative organization that is exempt from tax under section 521. Turbotax 2012 coupon Adverse notice of final determination. Turbotax 2012 coupon   The adverse notice of final determination referred to above is a ruling or determination letter sent by certified or registered mail holding that your organization: Is not described in section 501(c)(3) or section 170(c)(2), Is a private foundation as defined in section 4942(j)(3), or Is a public charity described in a part of section 509(a) or section 170(b)(1)(A) other than the part under which your organization requested classification. Turbotax 2012 coupon Favorable court rulings - IRS procedure. Turbotax 2012 coupon   If a suit results in a final determination that your organization is exempt from tax, the IRS will issue a favorable ruling or determination letter, provided your organization has filed an application for exemption and submitted a statement that the underlying facts and applicable law are the same as in the period considered by the court. Turbotax 2012 coupon Group Exemption Letter A group exemption letter is a ruling or determination letter issued to a central organization recognizing on a group basis the exemption under section 501(c) of subordinate organizations on whose behalf the central organization has applied for recognition of exemption. Turbotax 2012 coupon A central organization is an organization that has one or more subordinates under its general supervision or control. Turbotax 2012 coupon A subordinate organization is a chapter, local, post, or unit of a central organization. Turbotax 2012 coupon A central organization may be a subordinate itself, such as a state organization that has subordinate units and is itself affiliated with a national (central) organization. Turbotax 2012 coupon A subordinate organization may or may not be incorporated, but it must have an organizing document. Turbotax 2012 coupon A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. Turbotax 2012 coupon A subordinate described in section 501(c)(3) cannot be included in a group exemption letter if it is a private foundation described in section 509(a). Turbotax 2012 coupon If your organization is a subordinate controlled by a central organization (for example, a church, a veterans' organization, or a fraternal organization), you should check with the central organization to see if it has been issued a group exemption letter that covers your organization. Turbotax 2012 coupon If it has, you do not have to file a separate application unless your organization no longer wants to be included in the group exemption letter. Turbotax 2012 coupon If the group exemption letter does not cover your organization, ask your central organization about being included in the next annual group ruling update that it submits to the IRS. Turbotax 2012 coupon Central Organization Application Procedure If your organization is a central organization with affiliated subordinates under its control, it can apply for a group exemption letter for its subordinates, provided it has obtained recognition of its own exemption before or concurrently with the group exemption. Turbotax 2012 coupon You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. Turbotax 2012 coupon This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. Turbotax 2012 coupon A central organization obtains its own recognition of exemption by sending its application to the IRS address shown on Form 8718 or Form 1023. Turbotax 2012 coupon If the central organization has previously obtained recognition of its own exemption, it must indicate its employer identification number and the date of the letter recognizing its exemption. Turbotax 2012 coupon It need not forward documents already submitted. Turbotax 2012 coupon However, if it has not already done so, the central organization must submit a copy of any amendment to its governing instruments or internal regulations as well as any information about changes in its character, purposes, or method of operation. Turbotax 2012 coupon Employer identification number. Turbotax 2012 coupon   The central organization must have an EIN before it submits a completed exemption or group exemption application. Turbotax 2012 coupon Each subordinate must have its own EIN, even if it has no employees. Turbotax 2012 coupon When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. Turbotax 2012 coupon Information required for subordinate organizations. Turbotax 2012 coupon   In addition to the information required to obtain recognition of its own exemption, the central organization must submit information for those subordinates to be included in the group exemption letter. Turbotax 2012 coupon The information should be forwarded in a letter signed by a principal officer of the central organization setting forth or including as attachments the following. Turbotax 2012 coupon Information verifying that the subordinates: Are affiliated with the central organization at the close of its annual accounting period; Are subject to its general supervision or control; Are all eligible to qualify for exemption under the same paragraph of section 501(c), though not necessarily the paragraph under which the central organization itself is exempt; Are not private foundations if the application for a group exemption letter involves section 501(c)(3); Are all on the same accounting period as the central organization if they are to be included in group returns; and Are organizations that have been formed within the 15-month period preceding the date of submission of the group exemption application if they are claiming section 501(c)(3) status and are subject to the requirements of section 508(a) and wish to be recognized as exempt from their dates of creation (a group exemption letter may be issued covering subordinates, one or more of which have not been organized within the 15-month period preceding the date of submission, if all subordinates are willing to be recognized as exempt only from the date of application). Turbotax 2012 coupon A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. Turbotax 2012 coupon A sample copy of a uniform governing instrument (such as a charter or articles of association) adopted by the subordinates, or, in its absence, copies of representative instruments. Turbotax 2012 coupon An affirmation to the effect that, to the best of the officer's knowledge, the purposes and activities of the subordinates are as stated in (2) and (3), above. Turbotax 2012 coupon A statement that each of the subordinates has provided a written authorization to the central organization, signed by an authorized officer of the subordinate, agreeing to be included in the group exemption (see also New 501(c)(3) organizations that want to be included , later in this section). Turbotax 2012 coupon A list of subordinates to be included in the group exemption letter to which the IRS has issued an outstanding ruling or determination letter relating to exemption. Turbotax 2012 coupon If the application for a group exemption letter involves section 501(c)(3) and is subject to the provisions of the Code requiring that it give timely notice that it is not a private foundation (see Private Foundations in chapter 3), an affirmation to the effect that, to the best of the officer's knowledge and belief, no subordinate to be included in the group exemption letter is a private foundation as defined in section 509(a). Turbotax 2012 coupon For each subordinate that is a school claiming exemption under section 501(c)(3), the information required by Revenue Ruling 71-447, 1971-2 C. Turbotax 2012 coupon B. Turbotax 2012 coupon 230 and Revenue Procedure 75-50, 1975-2 C. Turbotax 2012 coupon B. Turbotax 2012 coupon 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). Turbotax 2012 coupon For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. Turbotax 2012 coupon B. Turbotax 2012 coupon 158, have been met. Turbotax 2012 coupon A list of the names, mailing addresses, actual addresses if different, and EINs of subordinates to be included in the group exemption letter. Turbotax 2012 coupon A current directory of subordinates may be furnished instead of the list if it includes the required information and if the subordinates not to be included in the group exemption letter are identified. Turbotax 2012 coupon New 501(c)(3) organizations that want to be included. Turbotax 2012 coupon   A new organization, described in section 501(c)(3), that wants to be included in a group exemption letter must submit its authorization (as explained in item number 5, earlier, under Information required for subordinate organizations ) to the central organization before the end of the 15th month after it was formed in order to satisfy the requirement of section 508(a). Turbotax 2012 coupon The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . Turbotax 2012 coupon Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. Turbotax 2012 coupon The continued existence of the central organization. Turbotax 2012 coupon The continued qualification of the central organization for exemption under section 501(c). Turbotax 2012 coupon The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). Turbotax 2012 coupon The annual filing of an information return (Form 990, for example) by the central organization if required. Turbotax 2012 coupon The continued effectiveness of a group exemption letter as to a particular subordinate is based on these four conditions, as well as on the continued conformity by the subordinate to the requirements for inclusion in a group exemption letter, the authorization for inclusion, and the annual filing of any required information return for the subordinate. Turbotax 2012 coupon Information Required Annually To maintain a group exemption letter, the central organization must submit annually, at least 90 days before the close of its annual accounting period, all of the following information. Turbotax 2012 coupon Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. Turbotax 2012 coupon A separate list (that includes the names, mailing addresses, actual addresses if different, and EINs of the affected subordinates) for each of the three following categories. Turbotax 2012 coupon Subordinates that have changed their names or addresses during the year. Turbotax 2012 coupon Subordinates no longer to be included in the group exemption letter because they no longer exist or have disaffiliated from or withdrawn their authorization to the central organization. Turbotax 2012 coupon Subordinates to be added to the group exemption letter because they are newly organized or affiliated or because they have recently authorized the central organization to include them. Turbotax 2012 coupon An annotated directory of subordinates will not be accepted for this purpose. Turbotax 2012 coupon If there were none of the above changes, the central organization must submit a statement to that effect. Turbotax 2012 coupon The same information about new subordinates that was required in the initial application for group exemption. Turbotax 2012 coupon (This information is listed in items 1 through 10, under Information required for subordinate organizations. Turbotax 2012 coupon , earlier. Turbotax 2012 coupon ) If a new subordinate does not differ in any material respects from the subordinates included in the application for group exemption, however, a statement to this effect may be submitted in lieu of detailed information. Turbotax 2012 coupon The organization should send this information to:   Ogden Service Center  Mail Stop 6271 Ogden, UT 84404-4749 Submitting the required information annually does not relieve the central organization or any of its subordinates of the duty to submit any other information that may be required by an EO area manager to determine whether the conditions for continued exemption are being met. Turbotax 2012 coupon Events Causing Loss of Group Exemption A group exemption letter no longer has effect, for either a particular subordinate or the group as a whole, when: The central organization notifies the IRS that it is going out of existence, The central organization notifies the IRS, by its annual submission or otherwise, that any of its subordinates will no longer fulfill the conditions for continued effectiveness, explained earlier, or The IRS notifies the central organization or the affected subordinate that the group exemption letter will no longer have effect for some or all of the group because the conditions for continued effectiveness of a group exemption letter have not been fulfilled. Turbotax 2012 coupon When notice is given under any of these three conditions, the IRS will no longer recognize the exempt status of the affected subordinates until they file separate applications on their own behalf or the central organization files complete supporting information for their reinclusion in the group exemption at the time of its annual submission. Turbotax 2012 coupon However, when the notice is given by the IRS and the withdrawal of recognition is based on the failure of the organization to comply with the requirements for recognition of tax-exempt status under the particular subsection of section 501(c), the revocation will ordinarily take effect as of the date of that failure. Turbotax 2012 coupon The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. Turbotax 2012 coupon Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Maryland Office of the Attorney General

Website: Maryland Office of the Attorney General

Address: Maryland Office of the Attorney General
Consumer Protection Division
200 Saint Paul Pl.
Baltimore, MD 21202

Phone Number: 410-528-8662 (Consumer Mediation) 410-576-6550 (Consumer Information) 410-528-1840 (Medical billing complaints)

Toll-free: 1-888-743-0023 (Switchboard) 1-877-261-8807 (Health plan decision appeals)

TTY: 410-576-6372 (MD)

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Regional Consumer Protection Offices

Maryland Attorney General's Office - Eastern Shore

Website: Maryland Attorney General's Office - Eastern Shore

Address: Maryland Attorney General's Office - Eastern Shore
Consumer Protection Division
201 Baptist St.
Salisbury, MD 21801-4976

Phone Number: 410-713-3620

Toll-free: 1-888-743-0023 (Baltimore office)

TTY: 410-576-6372

Maryland Attorney General's Office - Southern Maryland

Website: Maryland Attorney General's Office - Southern Maryland

Address: Maryland Attorney General's Office - Southern Maryland
15045 Burnt Store Rd.
Hughesville, MD 20637

Phone Number: 301-274-4620

Toll-free: 1-866-366-8343

TTY: 410-576-6372 (Baltimore office)

Maryland Attorney General's Office - Western Maryland

Website: Maryland Attorney General's Office - Western Maryland

Address: Maryland Attorney General's Office - Western Maryland
Consumer Protection Division
44 N. Potomac St., Suite 104
Hagerstown, MD 21740

Phone Number: 301-791-4780

TTY: 410-576-6372 (Baltimore office)

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County Consumer Protection Offices

Howard County Office of Consumer Affairs

Website: Howard County Office of Consumer Affairs

Address: Howard County Office of Consumer Affairs
6751 Columbia Gateway Dr.
Columbia, MD 21046

Phone Number: 410-313-6420

Montgomery County Office of Consumer Protection

Website: Montgomery County Office of Consumer Protection

Address: Montgomery County Office of Consumer Protection
100 Maryland Ave., Suite 330
Rockville, MD 20850

Phone Number: 240-777-3636 240-777-3681 (Anonymous Consumer Tip Line)

TTY: 240-773-3556

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Labor, Licensing and Regulation

Website: Department of Labor, Licensing and Regulation

Address: Department of Labor, Licensing and Regulation
Commissioner of Financial Regulation
500 N. Calvert St., Suite 402
Baltimore, MD 21202

Phone Number: 410-230-6077 (Consumer Services)

Toll-free: 1-888-784-0136 (MD)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Administration

Website: Insurance Administration

Address: Insurance Administration
Consumer Division
200 St. Paul Pl.
Suite 2700
Baltimore, MD 21202

Phone Number: 410-468-2000

Toll-free: 1-800-492-6116

TTY: 1-800-735-2258

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Securities Division
200 Saint Paul Pl.
Baltimore, MD 21202-2020

Phone Number: 410-576-6360

Toll-free: 1-888-743-0023 (MD)

TTY: 410-576-6372

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Six St. Paul St., 16th Floor
Baltimore, MD 21202-6806

Phone Number: 410-767-8028

Toll-free: 1-800-492-0474

TTY: 1-800-201-7165

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The Turbotax 2012 Coupon

Turbotax 2012 coupon 16. Turbotax 2012 coupon   Rulings Program The IRS has a program for assisting taxpayers who have technical problems with tax laws and regulations. Turbotax 2012 coupon The IRS will answer inquiries from individuals and organizations about the tax effect of their acts or transactions. Turbotax 2012 coupon The National Office of the IRS issues rulings on those matters. Turbotax 2012 coupon A ruling is a written statement to a taxpayer that interprets and applies tax laws to the taxpayer's specific set of facts. Turbotax 2012 coupon There are also determination letters issued by IRS directors and information letters issued by IRS directors or the National Office. Turbotax 2012 coupon There is a fee for most types of determination letters and rulings. Turbotax 2012 coupon For complete information on the rulings program, see the first Internal Revenue Bulletin published each year. Turbotax 2012 coupon Prev  Up  Next   Home   More Online Publications