Non-Profit Tax Status Information offered by Internal Revenue Service
Non-Profit Tax Status Information offered by Internal Revenue Service
Offers publications with information on tax status regulations and definitions for non-profit organizations. An organization that registers as non-profit with the Secretary of State should contact the Internal Revenue Service (IRS) regarding tax status. To be exempt from federal income tax, an organization must be described in one of the sections of the Internal Revenue Code providing for exemption. The most well-known section is 501(c)3. Charitable, religious, educational, scientific, literary, etc. organizations that meet the requirements of 501(c)3 are exempt from federal income tax. The organizations described in 501(c)3 are commonly referred to under the general heading of "charitable organizations. " The term charitable is used in its generally accepted legal sense and includes - Relief of the poor, the distressed, or the underprivileged - Advancement of religion, education, or science - Erection or maintenance of public buildings, monuments, or works - Lessening the burdens of government - Lessening neighborhood tensions - Elimination of prejudice and discrimination - Defense of human and civil rights secured by law - Combating community deterioration and juvenile delinquency For the IRS to recognize an organization's exemption, the organization must - Be organized as a trust, a corporation, or an association - Have an exempt purpose - Submit a completed, signed, and dated application with the appropriate user fee. - Have an Employer Identification Number (EIN). If an organization is seeking recognition of exemption under 501(c)3 of the Code, it must complete and file Form 1023, Application for Recognition of Exemption. Most other tax-exempt organizations must complete and file Form 1024, Application for Recognition of Exemption Under Section 501(a).
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Physical Address
915 2nd Avenue, Seattle, WA 98174
Hours
Recorded information: M-F, 8am-8pm.
Voice
Application process
Call for information, applications or publications.
Fee
None for publications. Application fees vary by type of tax exempt status.
Eligibility
No restrictions.
Languages
Spanish
Interpreter services
Service area
WA
Agency info
Internal Revenue Service
Provides information for taxpayers with questions regarding their IRS taxes.