Use Form 4506-A, Request for a copy of Exempt or Political Organization IRS Form. Application for exemption (Most recent Forms 1023, 1023-EZ, 1024, 1024-A, etc. and associated documents such as Articles of Incorporation, Bylaws, etc.)
In some states, such as California, HOA bylaws are considered public record and must be made available upon request.
Ing to the IRS, you can change your bylaws whenever you like, but you will need to report all significant changes in Schedule O of Form 990. This form is filed annually for your financial compliance. This also applies to your articles of incorporation!
Although organizations don't need to file these bylaws with the state, California law requires that the treasurer or other designated member of the organization maintains a copy on file.
Complete the boxes debiting the corporation tax account (in the Tax expense group of the Profit & Loss account) and crediting the corporation tax account (in the current liabilities group of the Balance sheet) and save. This takes the tax out of profits and shows it as being owed to the government.
If you run your business as a corporation, or decide to treat your LLC as one, then you need to prepare a separate corporate tax return on Form 1120 (or Form 1120S if you are an S-Corp, or Form 1065 for a partnership and/or multi-member LLC).
Answer: Contact an IRS customer service representative to correct any agency errors by calling 800-829-1040 (see telephone assistance for hours of operation).
Corporation, specific legal form of organization of persons and material resources, chartered by the state, for the purpose of conducting business.
For federal income tax purposes, a C corporation is recognized as a separate taxpaying entity. A corporation conducts business, realizes net income or loss, pays taxes and distributes profits to shareholders.