Get IRS Publication 794 2006

The Internal Revenue Service (IRS) has made significant changes to the determination-letter program through which it previously issued favorable determination letters for qualified retirement plans.

A determination letter is a formal document issued by the Internal Revenue Service (IRS) that indicates whether or not a company's employee benefit plan has been found to meet the minimum legal requirements for special tax treatment.

A letter of determination is a letter from the U.S. Internal Revenue Service to the sponsor of a 401(k) retirement plan that indicates that the plan meets legal requirements, complies with the relevant sections of the Internal Revenue Code, and is "qualified," meaning that it qualifies for special tax treatment.

Most organizations filing for tax exemption must submit Form 1023. The IRS says that you should expect to hear from them within 180 days after submitting your application. The IRS goes over your application thoroughly, and if the information is incomplete, the agency may have to contact you.

The IRS mails millions of notices and letters to taxpayers each year. ... An IRS notice typically will be about your federal tax return or tax account. It will be about a specific issue, such as changes to your account. It may ask you for more information.

Letters issued after that date do not contain an expiration date (see Revenue Procedure 2016-37, Section 13).

If your nonprofit has misplaced your 501(c) determination letter for the IRS, you can get a copy of an affirmation letter to have proof of your tax-exempt status. Call the IRS Customer Service for nonprofit organizations at 1-877-829-5500 and give them your nonprofit's name and Employer Identification Number (EIN).

A tax exempt organization may need a letter to confirm its tax-exempt status or to reflect a change in its name or address. If so, an organization may generally contact Customer Account Services by phone, letter, or fax to request an affirmation letter.

The IRS determination letter notifies a nonprofit organization that its application for federal tax exemption under Section 501(c)(3) has been approved. This is an exciting day for an emerging nonprofit! ... Your donors can claim their contributions to your organization on their annual tax returns.

A determination letter is a formal document issued by the Internal Revenue Service (IRS) that indicates whether or not a company's employee benefit plan has been found to meet the minimum legal requirements for special tax treatment.

PLEASE CONTACT THE IRS FOR A COPY OF YOUR DETERMINATION LETTER. IF YOU KNOW YOU HAVE YOUR 501c 3 STATUS but have lost your determination letter, call the IRS Customer Service for nonprofit organizations at 1-877-829-5500 and give them your corporate name (and EIN if you have it).

If your nonprofit has misplaced your 501(c) determination letter for the IRS, you can get a copy of an affirmation letter to have proof of your tax-exempt status. Call the IRS Customer Service for nonprofit organizations at 1-877-829-5500 and give them your nonprofit's name and Employer Identification Number (EIN).

Go to www.pay.gov and establish an account if you do not already have one. Create a PDF file includes: ... Go to Pay.gov to complete and sign Form 8950.

A letter of determination is a letter from the U.S. Internal Revenue Service to the sponsor of a 401(k) retirement plan that indicates that the plan meets legal requirements, complies with the relevant sections of the Internal Revenue Code, and is "qualified," meaning that it qualifies for special tax treatment.

However, the IRS will not ordinarily issue rulings or determination letters recognizing exemption if an issue involving the organization's exempt status is pending in litigation or is under consideration within the IRS. ... Public Disclosure: An exemption determination letter is subject to public disclosure.