990 Tax Information
The user fee has increased to $600 for nonprofit organizations seeking reinstatement of their federal tax-exempt status under section 501( a ), which includes recognition as a 501 (c)(19).
ALA chartered organizations submitting IRS Form 1024 – Application for Recognition of Exemption Under Section 501 ( a ) and IRS Form 8718 – User Fee for Exempt Organization Determination Letter Request must include the appropriate user fee and required information or the application may be returned to the organization.
Included is an excerpt from the IRS website (www.irs.gov ) with the link to the publication.
Rev. Proc. 2018–5 Rev. Proc. 2018–5
This revenue procedure sets forth procedures for issuing determination letters on issues under the jurisdiction of the Director, Exempt Organizations (EO) Rulings and Agreements. Specifically, it explains the procedures for issuing determination letters on exempt status (in response to applications for recognition of exemption from Federal income tax under § 501 or § 521 other than those subject to Rev. Proc. 2018–4, this Bulletin (relating to pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans)), private foundation status, and other determinations related to exempt organizations. These procedures also apply to revocation or modification of determination letters. This revenue procedure also provides guidance on the exhaustion of administrative remedies for purposes of declaratory judgment under § 7428. Finally, this revenue procedure provides guidance on applicable user fees for requesting determination letters.
Should there be additional questions, please contact or direct inquiries to the Compliance Team e-mail address at: Compliance@ALAforVeterans.org .