Applying for Federal Tax Exemption Under Section 501(c)(3) | Practical Law

Applying for Federal Tax Exemption Under Section 501(c)(3) | Practical Law

A Note discussing the steps a 501(c)(3) public charity must take to apply for federal tax-exempt status. It addresses corporate considerations during the formation stage, the Form 1023 application, and post-application disclosures and IRS communications.

Applying for Federal Tax Exemption Under Section 501(c)(3)

Practical Law Practice Note w-000-9939 (Approx. 19 pages)

Applying for Federal Tax Exemption Under Section 501(c)(3)

by William D. Fournier, Caplin & Drysdale, Chartered, with Practical Law Corporate & Securities
Maintained • USA (National/Federal)
A Note discussing the steps a 501(c)(3) public charity must take to apply for federal tax-exempt status. It addresses corporate considerations during the formation stage, the Form 1023 application, and post-application disclosures and IRS communications.