Finanse publiczne · 30/06/2017

Guidelines for the Streamlined Process of Applying for Recognition of Section 501(c)(3) Status

This document contains final regulations that allow the Commissioner of Internal Revenue to adopt a streamlined application process that eligible organizations may use to apply for recognition of tax-exempt status under section 501(c)(3) of the Internal Revenue Code (Code). The final regulations affect organizations seeking recognition of tax-exempt status under section 501(c)(3).