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File 2011 State Taxes

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File 2011 State Taxes

File 2011 state taxes Internal Revenue Bulletin:  2013-7  February 11, 2013  Rev. File 2011 state taxes Proc. File 2011 state taxes 2013-16 Table of Contents SECTION 1. File 2011 state taxes PURPOSE SECTION 2. File 2011 state taxes BACKGROUND—HAMP AND THE HAMP PRINCIPAL REDUCTION ALTERNATIVE SECTION 3. File 2011 state taxes BACKGROUND—APPLICABLE PROVISIONS OF LAW SECTION 4. File 2011 state taxes FEDERAL INCOME TAX TREATMENT SECTION 5. File 2011 state taxes INFORMATION-REPORTING OBLIGATIONS SECTION 6. File 2011 state taxes HAMP-PRA BORROWERS’ REPORTING OF DISCHARGES OF INDEBTEDNESS UNDER HAMP-PRA SECTION 7. File 2011 state taxes PENALTY RELIEF FOR 2012 SECTION 8. File 2011 state taxes SCOPE AND EFFECTIVE DATE SECTION 9. File 2011 state taxes DRAFTING INFORMATION SECTION 1. File 2011 state taxes PURPOSE This revenue procedure provides guidance to mortgage loan holders, loan servicers, and borrowers who are participating in the Department of the Treasury’s (Treasury) and Department of Housing and Urban Development’s (HUD) Home Affordable Modification Program® (HAMP®). File 2011 state taxes Under HAMP, a borrower may be eligible for principal reduction of the outstanding balance of a qualifying mortgage pursuant to the program’s Principal Reduction AlternativeSM (PRA). File 2011 state taxes In appropriate cases, HAMP has been offering the PRA as part of a HAMP loan modification since the last quarter of 2010. File 2011 state taxes Current plans call for HAMP to continue accepting new borrowers through the end of 2013. File 2011 state taxes The Internal Revenue Service (Service) is providing this guidance to address the tax consequences for borrowers (HAMP-PRA borrowers) who are participating in the PRA and the reporting obligations for participating mortgage loan holders and servicers. File 2011 state taxes SECTION 2. File 2011 state taxes BACKGROUND—HAMP AND THE HAMP PRINCIPAL REDUCTION ALTERNATIVE . File 2011 state taxes 01 To help distressed borrowers lower their monthly mortgage payments, Treasury and HUD established HAMP for mortgage loans that are not owned or guaranteed by the Federal National Mortgage Association (Fannie Mae) or the Federal Home Loan Mortgage Corporation (Freddie Mac). File 2011 state taxes A description of the program can be found at www. File 2011 state taxes makinghomeaffordable. File 2011 state taxes gov. File 2011 state taxes . File 2011 state taxes 02 Under HAMP, a participating loan servicer, acting on behalf of the mortgage loan holder, must consider a sequence of modification steps for each eligible borrower’s mortgage loan until the borrower’s monthly payment is reduced to a monthly payment amount determined under the HAMP guidelines. File 2011 state taxes These steps include a reduction in the mortgage loan’s interest rate, an extension of the mortgage loan’s term, and a reduction in the mortgage loan’s principal balance. File 2011 state taxes . File 2011 state taxes 03 In some cases, the unpaid principal balance of the modified mortgage loan is divided into (1) an amount that bears stated interest and that is used to calculate the borrower’s new monthly mortgage payment (the “Non-forbearance Portion”), and (2) a forbearance amount, which does not bear stated interest and on which periodic payments of stated principal are not required. File 2011 state taxes The stated principal of the forbearance amount is due upon the earliest of the borrower’s transfer of the property, payoff of the balance on the Non-forbearance Portion of the mortgage loan, or maturity of the mortgage loan. File 2011 state taxes However, as noted in section 2. File 2011 state taxes 06 of this revenue procedure, a HAMP-PRA borrower sometimes may not have to pay all or a portion of the forbearance amount. File 2011 state taxes (The forbearance amount associated with a HAMP-PRA principal reduction is called the “PRA Forbearance Amount. File 2011 state taxes ”) . File 2011 state taxes 04 If a mortgage loan is being considered for a HAMP modification and the amount owed on the mortgage loan is greater than 115 percent of the value of the property, then the servicer must consider whether principal reduction under PRA should be used as part of the HAMP modification. File 2011 state taxes . File 2011 state taxes 05 The first step toward a HAMP modification is a trial period plan, in which the borrower’s monthly mortgage payment is set at a monthly payment amount determined under the HAMP guidelines. File 2011 state taxes The trial period plan effective date is the due date for the first of the reduced payments that are to be made under the trial period plan. File 2011 state taxes (It is the first day of either the first or the second month after the servicer transmits the trial period notice to the borrower. File 2011 state taxes ) In general, the trial period is three months, and, during this period, the borrower must satisfy certain conditions before the changes to the terms of the mortgage loan become permanent (the “Trial Period Conditions”). File 2011 state taxes Specifically, depending on the borrower’s trial period payment history, the borrower’s compliance with HAMP and servicer guidelines, and his or her satisfaction of all other Trial Period Conditions, the borrower will be offered a permanent modification of the terms of the mortgage loan, including monthly mortgage payments that are lower than those under the old mortgage loan. File 2011 state taxes Until the effective date of a permanent modification, the terms of the existing mortgage loan continue to apply. File 2011 state taxes . File 2011 state taxes 06 After the mortgage loan is permanently modified under HAMP, if the modified mortgage loan is in good standing on the first, second, or third annual anniversary of the trial period plan effective date (the “Three-year Period”), the servicer must reduce the unpaid principal balance of the mortgage loan on the respective anniversary date by one-third of the initial PRA Forbearance Amount. File 2011 state taxes (The servicer allocates the entire reduction to the remaining PRA Forbearance Amount. File 2011 state taxes ) In general, if a HAMP-PRA borrower’s mortgage loan is in good standing and if the HAMP-PRA borrower pays in full the Non-forbearance Portion of the mortgage loan prior to the reduction of the entire PRA Forbearance Amount, the servicer must reduce the remaining outstanding principal balance of the mortgage loan by the remaining PRA Forbearance Amount. File 2011 state taxes . File 2011 state taxes 07 In connection with every HAMP loan modification, the HAMP program administrator (acting on behalf of the federal government) provides incentives to the borrower, the servicer, and the investor (that is, the holder of the mortgage loan). File 2011 state taxes If a HAMP loan modification includes a PRA principal reduction, the HAMP program administrator makes additional incentive payments to the investor. File 2011 state taxes These additional incentives are called “PRA Investor Incentive Payments” and are generally spread over three years. File 2011 state taxes The size of the PRA Investor Incentive Payments depends on the amount of principal reduced, the loan-to-value ratio at the time of the HAMP modification, and the loan’s payment history before the modification. File 2011 state taxes The PRA Investor Incentive Payments range from 18 to 63 percent of the principal amounts reduced. File 2011 state taxes For purposes of this revenue procedure, the excess of the initial PRA Forbearance Amount of a mortgage loan over the aggregate PRA Investor Incentive Payments scheduled to be paid with respect to that loan is called the “PRA Adjusted Forbearance Amount. File 2011 state taxes ” . File 2011 state taxes 08 A PRA Investor Incentive Payment is earned by the investor on each date on which the servicer reduces the unpaid principal balance of the mortgage loan by a portion of the PRA Forbearance Amount (generally, on the first three annual anniversaries of the trial period plan effective date). File 2011 state taxes . File 2011 state taxes 09 If a HAMP-PRA borrower’s early payment in full of the Non-forbearance Portion of the mortgage loan accelerates the reduction of the remaining PRA Forbearance Amount (described above in section 2. File 2011 state taxes 06 of this revenue procedure), the remaining PRA Investor Incentive Payments from the HAMP program administrator are also accelerated. File 2011 state taxes . File 2011 state taxes 10 If, prior to completion of the Three-year Period, a mortgage loan ceases to be in good standing because of the HAMP-PRA borrower’s payment history, then the remaining PRA Forbearance Amount is not further reduced and is due when the HAMP-PRA borrower transfers the property, the HAMP-PRA borrower refinances, or otherwise pays off the Non-forbearance Portion of the mortgage loan, or the mortgage loan matures. File 2011 state taxes SECTION 3. File 2011 state taxes BACKGROUND—APPLICABLE PROVISIONS OF LAW . File 2011 state taxes 01 Under § 61 of the Internal Revenue Code, except as otherwise provided in subtitle A, gross income means all income from whatever source derived, including income from discharge of indebtedness. File 2011 state taxes See § 61(a)(12). File 2011 state taxes . File 2011 state taxes 02 Under § 1. File 2011 state taxes 1001-3 of the Income Tax Regulations, if a debt instrument undergoes a significant modification, then the modification results in an exchange of the original debt instrument for the modified debt instrument. File 2011 state taxes In general, an agreement to change a term of a debt instrument is a modification at the time the borrower and holder enter into the agreement, even if the change in term is not immediately effective. File 2011 state taxes However, if the change is conditioned on reasonable closing conditions, a modification occurs on the closing date of the agreement. File 2011 state taxes See § 1. File 2011 state taxes 1001-3(c)(6). File 2011 state taxes . File 2011 state taxes 03 Under § 108(e)(10), in the case of a debt-for-debt exchange (including a deemed exchange under § 1. File 2011 state taxes 1001-3), the borrower is treated as having satisfied the original debt instrument with an amount of money equal to the issue price of the new debt instrument. File 2011 state taxes If the amount of debt satisfied in this manner exceeds that issue price, the borrower realizes discharge of indebtedness income on the exchange. File 2011 state taxes See also § 1. File 2011 state taxes 61-12(c). File 2011 state taxes . File 2011 state taxes 04 The issue price of a non-publicly traded debt instrument issued for non-publicly traded property generally reflects the amount of principal that the borrower is required to pay to the holder of the instrument. File 2011 state taxes If a borrower has the ability to avoid paying certain amounts (including principal) without violating the terms of the instrument, the payment schedule for the instrument is generally determined based on an assumption that the borrower will avoid any requirement to make those payments. File 2011 state taxes See, e. File 2011 state taxes g. File 2011 state taxes , §§ 1. File 2011 state taxes 1272-1(c)(5) and 1. File 2011 state taxes 1274-2(d). File 2011 state taxes . File 2011 state taxes 05 Under § 108(a), gross income does not include any amount that but for § 108(a) would be includible in gross income by reason of the discharge (in whole or in part) of a taxpayer’s indebtedness if (1) the indebtedness discharged is qualified principal residence indebtedness that is discharged before January 1, 2014, or (2) the discharge occurs when the taxpayer is insolvent. File 2011 state taxes Section 108(a)(1)(E) and 108(a)(1)(B). File 2011 state taxes (Although § 108 contains other exclusions as well, this revenue procedure focuses on these two exclusions because they are the most likely to apply to the greatest number of HAMP-PRA borrowers. File 2011 state taxes ) . File 2011 state taxes 06 Under §§ 108(h) and 163(h)(3)(B), qualified principal residence indebtedness is any indebtedness that is incurred by a borrower to buy, build, or substantially improve the borrower’s principal residence and is secured by that residence. File 2011 state taxes . File 2011 state taxes 07 Qualified principal residence indebtedness also includes a loan secured by the borrower’s principal residence that refinances qualified principal residence indebtedness, but only to the extent of the amount of the refinanced indebtedness. File 2011 state taxes See §§ 108(h) and 163(h)(3)(B)(i). File 2011 state taxes . File 2011 state taxes 08 The maximum amount of discharged indebtedness that a borrower may exclude from gross income under the qualified principal residence indebtedness exclusion is $2,000,000 ($1,000,000 for a married individual filing a separate return). File 2011 state taxes Under § 108(h)(4), if only part of the discharged indebtedness is qualified principal residence indebtedness, then the exclusion applies only to the amount of the discharged indebtedness that exceeds the amount of the loan (determined immediately before the discharge) that is not qualified principal residence indebtedness. File 2011 state taxes . File 2011 state taxes 09 Under § 108(a)(3), the insolvency exclusion applies to the lesser of the amount of the debt discharged or the amount by which the taxpayer is insolvent immediately before the discharge. File 2011 state taxes . File 2011 state taxes 10 Section 108(d)(3) provides that, for purposes of the insolvency exclusion, a taxpayer is insolvent to the extent that the taxpayer’s total liabilities exceed the fair market value of all of the taxpayer’s assets immediately before the discharge of indebtedness. File 2011 state taxes Under § 108(a)(2)(C), the qualified principal residence indebtedness exclusion takes precedence over the insolvency exclusion when both exclusions apply to discharged indebtedness, unless the taxpayer elects to apply the insolvency exclusion. File 2011 state taxes . File 2011 state taxes 11 If an amount is excluded from gross income as a discharge of qualified principal residence indebtedness, the taxpayer must reduce the basis of the taxpayer’s principal residence. File 2011 state taxes See § 108(h)(1). File 2011 state taxes If a discharged amount is excluded from gross income because the taxpayer was insolvent when the discharge occurred, the taxpayer must reduce certain tax attributes (possibly including basis). File 2011 state taxes See § 108(b). File 2011 state taxes For further discussion of income from the discharge of indebtedness, the qualified principal residence indebtedness exclusion, the insolvency exclusion, and other exclusions from gross income that may apply, see Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments (for Individuals). File 2011 state taxes . File 2011 state taxes 12 Taxpayers who exclude any discharged amounts from gross income report both the exclusion and the resulting reduction in basis or other tax attributes on Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). File 2011 state taxes See Form 982 instructions and Publication 4681. File 2011 state taxes This form is to be filed with the tax return for the taxable year in which the amount is discharged but is excluded from gross income. File 2011 state taxes . File 2011 state taxes 13 Governmental payments made to or on behalf of individuals or other persons are included within the broad definition of gross income under § 61 unless an exception applies. File 2011 state taxes See Notice 2003-18, 2003-1 C. File 2011 state taxes B. File 2011 state taxes 699, and Rev. File 2011 state taxes Rul. File 2011 state taxes 79-356, 1979-2 C. File 2011 state taxes B. File 2011 state taxes 28. File 2011 state taxes However, if disbursements are made by a governmental unit to individuals in the interest of the general welfare (that is, are generally based on individual or family need) and the disbursements do not represent compensation for services, then the amounts disbursed are excluded from the income of the recipient (general welfare exclusion). File 2011 state taxes See Rev. File 2011 state taxes Rul. File 2011 state taxes 2005-46, 2005-2 C. File 2011 state taxes B. File 2011 state taxes 120, and Rev. File 2011 state taxes Rul. File 2011 state taxes 75-246, 1975-1 C. File 2011 state taxes B. File 2011 state taxes 24. File 2011 state taxes . File 2011 state taxes 14 Under § 451 and § 1. File 2011 state taxes 451-1(a), a taxpayer that uses the cash receipts and disbursements method of accounting includes income in gross income when the taxpayer actually or constructively receives the income. File 2011 state taxes . File 2011 state taxes 15 Section 6041 requires every person engaged in a trade or business (including the United States and its agencies) to (1) file an information return (Form 1099-MISC, Miscellaneous Income, is used for this purpose) for each calendar year in which the person makes, in the course of its trade or business, payments to another person of fixed or determinable income aggregating $600 or more, and (2) furnish a copy of the information return to that other person. File 2011 state taxes See § 6041(a) and (d) and § 1. File 2011 state taxes 6041-1(a)(1) and (b). File 2011 state taxes . File 2011 state taxes 16 Section 6050P requires applicable entities (including the United States and its agencies, financial entities, and any organization a significant trade or business of which is the lending of money) to (1) file an information return (Form 1099-C, Cancellation of Debt, is used for this purpose) for each calendar year in which it discharges indebtedness of another person of $600 or more, and (2) furnish a copy of the information return to that other person. File 2011 state taxes See § 6050P(a)-(c) and §§ 1. File 2011 state taxes 6050P-1(a) and 1. File 2011 state taxes 6050P-2(a) and (d). File 2011 state taxes . File 2011 state taxes 17 Section 6721 imposes penalties with respect to information returns required to be filed with the Service. File 2011 state taxes These penalties apply in the case of a failure to timely file an information return, a failure to include all required information on the return, or the inclusion of incorrect information on the return. File 2011 state taxes Section 6724(d)(1) includes Forms 1099-MISC and 1099-C in the term “information return. File 2011 state taxes ” . File 2011 state taxes 18 Section 6722 imposes penalties with respect to payee statements required to be furnished to payees. File 2011 state taxes These penalties apply in the case of a failure to timely furnish a payee statement, a failure to include all required information on the statement, or the inclusion of incorrect information on the payee statement. File 2011 state taxes Section 6724(d)(2) includes in the term “payee statement” copies of Forms 1099-MISC and 1099-C that are required to be furnished to taxpayers. File 2011 state taxes SECTION 4. File 2011 state taxes FEDERAL INCOME TAX TREATMENT . File 2011 state taxes 01 Because a HAMP modification with a PRA principal reduction is a significant modification, it results in a deemed debt-for-debt exchange in which the HAMP-PRA borrower satisfies the old mortgage loan by issuing a new one. File 2011 state taxes See § 1. File 2011 state taxes 1001-3. File 2011 state taxes At the time of the modification, therefore, under § 108 and this revenue procedure, the HAMP-PRA borrower realizes discharge of indebtedness income equal to any excess of the adjusted issue price of the old mortgage loan (which was satisfied in the deemed exchange) over the issue price of the new (post-modification) mortgage loan. File 2011 state taxes See also § 61(a)(12) and § 1. File 2011 state taxes 61-12(c). File 2011 state taxes . File 2011 state taxes 02 A HAMP-PRA borrower has the ability to avoid payment of the PRA Adjusted Forbearance Amount. File 2011 state taxes Because the HAMP-PRA borrower has this ability, that amount should not be taken into account in determining the issue price of the new mortgage loan. File 2011 state taxes Because the issue price of the new mortgage loan does not include the PRA Adjusted Forbearance Amount, the PRA Adjusted Forbearance Amount contributes to the excess of the adjusted issue price of the old mortgage loan (which was satisfied in the deemed exchange) over the issue price of the new mortgage loan. File 2011 state taxes . File 2011 state taxes 03 On the other hand, the investor has not given up its right to receive the remainder of the PRA Forbearance Amount, because the HAMP program administrator is expected to make those payments on the HAMP-PRA borrower’s behalf by making the PRA Investor Incentive Payments. File 2011 state taxes Because the remainder of the PRA Forbearance Amount is payable in this manner, that remainder is included in the issue price of the new mortgage loan. File 2011 state taxes . File 2011 state taxes 04 The Trial Period Conditions are reasonable closing conditions that must be satisfied before the changes to the terms of the mortgage loan become permanent. File 2011 state taxes Therefore, for purposes of § 1. File 2011 state taxes 1001-3, the date of the modification is the date of the permanent modification. File 2011 state taxes . File 2011 state taxes 05 Unless an exclusion applies, the HAMP-PRA borrower includes in gross income the discharge of indebtedness income described in section 4. File 2011 state taxes 01 of this revenue procedure for the taxable year in which the permanent modification occurs. File 2011 state taxes Under certain conditions, however, section 6 of this revenue procedure permits a borrower to report the discharge of indebtedness under HAMP-PRA over the Three-year Period. File 2011 state taxes The qualified principal residence indebtedness exclusion under § 108(a)(1)(E) and the insolvency exclusion under § 108(a)(1)(B) are two exclusions that may apply to the discharge. File 2011 state taxes . File 2011 state taxes 06 The PRA Investor Incentive Payment is treated as a payment on the mortgage loan by the HAMP program administrator on behalf of the HAMP-PRA borrower. File 2011 state taxes . File 2011 state taxes 07 To the extent that the HAMP-PRA borrower uses the property as the HAMP-PRA borrower’s principal residence or the property is occupied by the HAMP-PRA borrower’s legal dependent, parent, or grandparent without rent being charged or collected, the HAMP-PRA borrower excludes from his or her gross income under the general welfare exclusion the PRA Investor Incentive Payments that the HAMP program administrator makes to the investor in the mortgage loan. File 2011 state taxes This is consistent with Rev. File 2011 state taxes Rul. File 2011 state taxes 2009-19, 2009-28 I. File 2011 state taxes R. File 2011 state taxes B. File 2011 state taxes 111, which addressed the treatment of Pay-for-Performance Success Payments. File 2011 state taxes . File 2011 state taxes 08 To the extent that the HAMP-PRA borrower uses the property as a rental property or holds the property vacant and available for rent, the HAMP-PRA borrower includes PRA Investor Incentive Payments in gross income. File 2011 state taxes If the HAMP-PRA borrower uses the cash receipts and disbursements method of accounting, then the HAMP-PRA borrower includes a PRA Investor Incentive Payment in gross income in the taxable year in which it is applied as a payment on the HAMP-PRA borrower’s mortgage loan. File 2011 state taxes . File 2011 state taxes 09 As described in section 2. File 2011 state taxes 09 of this revenue procedure, if a HAMP-PRA borrower pays in full the Non-forbearance Portion of the mortgage loan while the loan is in good standing and prior to completion of the Three-year Period, that payment accelerates both the reduction in the remaining PRA Forbearance Amount and the PRA Investor Incentive Payments from the HAMP program administrator. File 2011 state taxes To the extent that the HAMP-PRA borrower is described in section 4. File 2011 state taxes 07 of this revenue procedure, the HAMP-PRA borrower excludes from his or her gross income under the general welfare exclusion the accelerated PRA Investor Incentive Payments. File 2011 state taxes To the extent that the HAMP-PRA borrower is described in section 4. File 2011 state taxes 08 of this revenue procedure, the HAMP-PRA borrower includes in income in the year of the acceleration the remaining amount of the PRA Investor Incentive Payment. File 2011 state taxes SECTION 5. File 2011 state taxes INFORMATION-REPORTING OBLIGATIONS . File 2011 state taxes 01 Under § 6050P, the investor is required to file a Form 1099-C with respect to a borrower who realizes discharge of indebtedness of $600 or more. File 2011 state taxes A copy of this form is required to be furnished to the borrower. File 2011 state taxes . File 2011 state taxes 02 As stated in sections 4. File 2011 state taxes 01 and 4. File 2011 state taxes 04 of this revenue procedure, the HAMP-PRA discharge of indebtedness is realized at the time of the permanent modification of the mortgage loan. File 2011 state taxes . File 2011 state taxes 03 An investor is an applicable entity that is required under § 1. File 2011 state taxes 6050P-1 and this revenue procedure to issue a Form 1099-C for discharge of indebtedness. File 2011 state taxes Under § 1. File 2011 state taxes 6050P-1(b)(2)(F), the permanent modification of a mortgage loan is an identifiable event. File 2011 state taxes Identifiable events determine when Forms 1099-C have to be issued. File 2011 state taxes Thus, the Form 1099-C is issued for the calendar year in which the permanent mortgage loan modification occurs. File 2011 state taxes This rule under § 1. File 2011 state taxes 6050P-1(b)(2)(F) applies even if, under section 6 of this revenue procedure, the HAMP-PRA borrower chooses to treat the HAMP-PRA discharge as being realized at the times when the unpaid principal balance of the new mortgage loan is reduced. File 2011 state taxes . File 2011 state taxes 04 The investor (or the loan servicer acting on behalf of the investor) reports the full amount of the discharge on the Form 1099-C regardless of whether some or all of the amount is excludible from income under the qualified principal residence indebtedness exclusion, the insolvency exclusion, or any other exclusion that may apply. File 2011 state taxes That discharged amount will generally be the PRA Adjusted Forbearance Amount (which does not include the amounts expected to be satisfied by PRA Investor Incentive Payments). File 2011 state taxes . File 2011 state taxes 05 To the extent that PRA Investor Incentive Payments are made on behalf of a HAMP-PRA borrower who is described in section 4. File 2011 state taxes 07 of this revenue procedure, the PRA Investor Incentive Payments are excluded from the gross income of the HAMP-PRA borrower, and thus they are not fixed or determinable income to the HAMP-PRA borrower. File 2011 state taxes Under § 6041, these payments are not subject to information reporting. File 2011 state taxes See Notice 2011-14, 2011-11 I. File 2011 state taxes R. File 2011 state taxes B. File 2011 state taxes 544, 546. File 2011 state taxes . File 2011 state taxes 06 To the extent that PRA Investor Incentive Payments are made on behalf of a HAMP-PRA borrower who is described in section 4. File 2011 state taxes 08 of this revenue procedure, the PRA Investor Incentive Payments are includible in gross income as fixed or determinable income in the taxable year required by the HAMP-PRA borrower’s method of accounting. File 2011 state taxes The payment is subject to the information reporting requirements of § 6041, as described in section 3. File 2011 state taxes 15 of this revenue procedure. File 2011 state taxes Accordingly, the HAMP program administrator is required to issue a Form 1099-MISC reporting the PRA Investor Incentive Payment. File 2011 state taxes SECTION 6. File 2011 state taxes HAMP-PRA BORROWERS’ REPORTING OF DISCHARGES OF INDEBTEDNESS UNDER HAMP-PRA . File 2011 state taxes 01 In general. File 2011 state taxes The HAMP-PRA program began in the last quarter of 2010, and since that time there has been uncertainty about whether the amount of the discharge of indebtedness should be reported in the year of the permanent modification or over the Three-year Period (when the unpaid principal balance on the new mortgage loan is reduced). File 2011 state taxes As a result, some HAMP-PRA borrowers have been reporting the discharge of indebtedness under HAMP-PRA over the Three-year Period. File 2011 state taxes Given the temporary nature of the program and the issuance of this guidance after participation in the program has begun, in the interests of equitable and sound tax administration, HAMP-PRA borrowers may report discharges of indebtedness under HAMP-PRA under the rules in this section 6. File 2011 state taxes A HAMP-PRA borrower may choose to report discharges of indebtedness under HAMP-PRA pursuant to the rules in this section 6 only if the borrower applies the same borrower option under section 6. File 2011 state taxes 02 of this revenue procedure consistently to the taxable year of the permanent modification and to all subsequent taxable years. File 2011 state taxes Thus, a HAMP-PRA borrower may not choose a borrower option under section 6. File 2011 state taxes 02 of this revenue procedure if a statute of limitations has expired for any of the taxable years that are necessary for consistent application of that option. File 2011 state taxes . File 2011 state taxes 02 HAMP-PRA borrower options. File 2011 state taxes A HAMP-PRA borrower may treat the HAMP-PRA discharge as being realized in either of the following ways— (1) One hundred percent of the PRA Adjusted Forbearance Amount at the time of the permanent modification; or (2) One third of the PRA Adjusted Forbearance Amount on each of the first three annual anniversaries of the trial period plan effective date (described in section 2. File 2011 state taxes 06 of this revenue procedure), when, as required by the terms of the new mortgage loan, the servicer reduces the unpaid principal balance of the new mortgage loan. File 2011 state taxes If some or all of the reduction in the unpaid principal balance is accelerated (as described in section 2. File 2011 state taxes 06 of this revenue procedure) because the HAMP-PRA borrower prepays the Non-forbearance Portion of the mortgage loan, then the HAMP-PRA discharge represented by the amount of the reduction that was accelerated is treated as being realized at the time of the accelerated reduction. File 2011 state taxes . File 2011 state taxes 03 HAMP-PRA borrowers who choose to realize the HAMP-PRA discharge at the time of the permanent modification. File 2011 state taxes (1) If a HAMP-PRA borrower chooses to treat the HAMP-PRA discharge as being realized at the time of the permanent modification, then for the taxable year in which the permanent modification occurs, the HAMP-PRA borrower reports on Form 982 the amount, if any, of the discharge that is excluded from gross income and includes in gross income any remaining discharge. File 2011 state taxes (2) If a HAMP-PRA borrower’s mortgage loan was permanently modified under HAMP in 2010 or 2011, and if the borrower was reporting the discharge of indebtedness using the method described in section 6. File 2011 state taxes 02(2) of this revenue procedure, then the borrower may change to reporting the discharge of indebtedness using the method described in section 6. File 2011 state taxes 02(1) of this revenue procedure by filing a 2012 Form 982 with the borrower’s timely filed (with extensions) 2012 income tax return. File 2011 state taxes This section 6. File 2011 state taxes 03(2) applies only if the change to reporting the discharge using the method described in section 6. File 2011 state taxes 02(1) of this revenue procedure does not change the borrower’s federal income tax liability (including any change in federal income tax liability due to a change in basis or tax attributes (under § 108(h)(1) or § 108(b))) for any taxable year prior to the borrower’s 2012 taxable year. File 2011 state taxes To make this change, the borrower must— (i) Compute the amount of discharge of indebtedness that would be included in income under § 61(a)(12) or excluded from gross income under § 108, basing the computation of the discharge on the facts as of the year of the permanent modification; and (ii) Report on a 2012 Form 982 the reduction in basis or tax attributes (under § 108(h)(1) or § 108(b)) due to the permanent modification that the borrower would have reported on the Form 982 for the taxable year of the permanent modification, minus any reductions due to the permanent modification that the borrower actually reported on Forms 982 for taxable years prior to 2012. File 2011 state taxes (3) Example. File 2011 state taxes The following example illustrates the application of section 6. File 2011 state taxes 03(2) of this revenue procedure. File 2011 state taxes In 2010, B’s basis in B’s principal residence was $330,000. File 2011 state taxes In 2010, B’s mortgage loan on the principal residence is permanently modified under HAMP-PRA. File 2011 state taxes B realized $30,000 of cancellation of indebtedness from the permanent modification, all of which qualifies for the exclusion from income for qualified principal residence indebtedness under § 108(a)(1)(E). File 2011 state taxes The trial period plan effective date also fell in 2010. File 2011 state taxes B’s federal income tax return for 2010 was consistent with B’s reporting this discharge of indebtedness using the method described in section 6. File 2011 state taxes 02(2) of this revenue procedure. File 2011 state taxes That is, B’s 2010 return did not include income from discharge of indebtedness under HAMP-PRA, nor did the return contain a Form 982 reporting exclusion of any such discharge of indebtedness. File 2011 state taxes The next year, B reported on line 10(b) of the 2011 Form 982 that B filed with B’s 2011 federal income tax return a $10,000 reduction in basis in the principal residence. File 2011 state taxes For 2012, B chooses to change to reporting the discharge of indebtedness using the method described in section 6. File 2011 state taxes 02(1) of this revenue procedure. File 2011 state taxes Thus, B files a 2012 Form 982 with B’s timely filed (including extensions) 2012 federal income tax return, and on line 10(b) of that form, B reports a $20,000 basis reduction in the principal residence ($30,000 basis reduction that B would have excluded from income in 2010 using the method described in section 6. File 2011 state taxes 02(1) of this revenue procedure, minus the $10,000 basis reduction that B reported on B’s 2011 Form 982). File 2011 state taxes (4) If a HAMP-PRA borrower reports the entire HAMP-PRA discharge using the method described in section 6. File 2011 state taxes 02(1) of this revenue procedure, and if that HAMP-PRA borrower’s mortgage loan ceases to be in good standing during the Three-year Period as described in section 2. File 2011 state taxes 10 of this revenue procedure, then some or all of the anticipated reductions in the PRA Adjusted Forbearance Amount will not take place. File 2011 state taxes Because the amount of these anticipated reductions was not included in determining the issue price of the new mortgage loan that, pursuant to § 1. File 2011 state taxes 1001-3, the HAMP-PRA borrower is deemed to issue in satisfaction of the old mortgage loan, the issue price of the new mortgage loan was understated. File 2011 state taxes Under these circumstances, the discharge of indebtedness income determined as of the date of the permanent modification will have been overstated. File 2011 state taxes (5) The Service will not challenge a HAMP-PRA borrower who is described in section 6. File 2011 state taxes 03(4) of this revenue procedure and who takes the following corrective measures: (i) If a HAMP-PRA borrower included any of the discharge of indebtedness in gross income, the HAMP-PRA borrower may file an amended return that does not include the amount of the discharge of indebtedness that was previously reported as gross income but that, because of the HAMP-PRA borrower’s failure to keep the new mortgage loan in good standing, was not ultimately discharged. File 2011 state taxes The amended return should be for the taxable year in which the income was included (that is, the year of the permanent modification), provided the applicable statute of limitations remains open for that taxable year. File 2011 state taxes (ii) If the HAMP-PRA borrower did not include any of the discharge of indebtedness in gross income (that is, if the HAMP-PRA borrower excluded all of it), the HAMP-PRA borrower may file a new Form 982 that the Service will treat as superseding the earlier Form 982. File 2011 state taxes The new Form 982 will reflect the revised reduction in basis or in tax attributes (under § 108(h)(1) or § 108(b)). File 2011 state taxes The new Form 982 should be the Form 982 for the year of the permanent modification and should be filed with the return for the taxable year in which the HAMP-PRA borrower’s mortgage loan ceased to be in good standing. File 2011 state taxes . File 2011 state taxes 04 HAMP-PRA borrowers who choose to treat the HAMP-PRA discharge as being realized on the dates on which the unpaid principal balance of the mortgage loan is reduced. File 2011 state taxes (1) If a HAMP-PRA borrower chooses to realize the HAMP-PRA discharge at the times that the unpaid principal balance on the new mortgage loan is reduced, instead of at the time of the permanent modification, then the HAMP-PRA borrower’s federal income tax returns for the taxable year that contains the permanent modification and for the subsequent taxable years must not treat any of the discharge as being realized at the time of the permanent modification and must treat the entire HAMP-PRA discharge as being realized in the amounts—and at the times—of the reductions in the unpaid principal balance. File 2011 state taxes Except as described in the last sentence of this paragraph, therefore, the income tax return for the year of the permanent modification must include no gross income from—nor report on Form 982 an exclusion of—any amount of the HAMP-PRA discharge. File 2011 state taxes Instead, the HAMP-PRA discharge is included in gross income (or is reported on Form 982 as excluded from gross income) in the subsequent years in which the unpaid principal balance is reduced. File 2011 state taxes If the first such reduction occurs in the year of the permanent modification, however, then the amount of any such reduction is reflected as an inclusion or exclusion on the federal income tax return for that year. File 2011 state taxes (2) A HAMP-PRA borrower who has been using the method described in section 6. File 2011 state taxes 02(1) of this revenue procedure may change to the method described in section 6. File 2011 state taxes 02(2) but must comply with the consistency and open-year requirements described in section 6. File 2011 state taxes 01 of this revenue procedure. File 2011 state taxes SECTION 7. File 2011 state taxes PENALTY RELIEF FOR 2012 . File 2011 state taxes 01 The Service will not assert penalties under § 6721 or § 6722 against an investor for failing to timely file and furnish a 2012 Form 1099-C as required by section 5. File 2011 state taxes 03 through 5. File 2011 state taxes 04 and section 8. File 2011 state taxes 02 of this revenue procedure with respect to discharge of indebtedness resulting from HAMP-PRA permanent modifications that take place during calendar year 2012 if the following requirements are satisfied: (1) Not later than February 28, 2013, a statement is sent to the HAMP-PRA borrower containing the following: (a) The HAMP-PRA borrower’s name, address, and taxpayer identification number; and (b) The date and amount of the discharge of indebtedness (as described in sections 4. File 2011 state taxes 01 through 4. File 2011 state taxes 04 of this revenue procedure) that is required to be reported for 2012. File 2011 state taxes (2) Not later than March 28, 2013, a statement is sent to the Service. File 2011 state taxes It must be in the form of a single statement that separately lists for each HAMP-PRA borrower the information specified in section 7. File 2011 state taxes 01(1) of this revenue procedure. File 2011 state taxes The statement should be sent to the Service at the following address: Internal Revenue Service Center Stop 6728AUSC Austin, TX 73301 . File 2011 state taxes 02 The Service will not assert penalties under § 6721 or § 6722 with respect to any Forms 1099-MISC for 2012 that sections 5. File 2011 state taxes 06 and 8. File 2011 state taxes 02 of this revenue procedure require to be filed with the Service and furnished to taxpayers. File 2011 state taxes . File 2011 state taxes 03 Section 8. File 2011 state taxes 03 and 8. File 2011 state taxes 04 of this revenue procedure, below, describes penalty relief regarding Forms 1099-C and 1099-MISC for 2010 and 2011. File 2011 state taxes SECTION 8. File 2011 state taxes SCOPE AND EFFECTIVE DATE . File 2011 state taxes 01 This revenue procedure applies to all borrowers, investors, and servicers who participate, or have participated, in the HAMP-PRA, regardless of when the permanent modification occurs. File 2011 state taxes . File 2011 state taxes 02 Section 5 of this revenue procedure is effective for Forms 1099-C and 1099-MISC due or filed after January 24, 2013. File 2011 state taxes . File 2011 state taxes 03 Because of the effective date in section 8. File 2011 state taxes 02 of this revenue procedure, an investor is not subject to penalties under § 6721 or § 6722 on the grounds that the investor failed to timely file and furnish a 2010 or 2011 Form 1099-C as described in section 5. File 2011 state taxes 03 through 5. File 2011 state taxes 04 of this revenue procedure (or on the grounds that the investor filed or furnished a 2010 or 2011 Form 1099-C that is inconsistent with section 5. File 2011 state taxes 03 through 5. File 2011 state taxes 04 of this revenue procedure), provided that the investor demonstrates a good faith attempt to comply with the requirements of § 6050P and that the failure was not due to willful neglect. File 2011 state taxes . File 2011 state taxes 04 Because of the effective date in section 8. File 2011 state taxes 02 of this revenue procedure, the Service will not assert penalties under § 6721 or § 6722 on the grounds of a failure to timely file and furnish a 2010 or 2011 Form 1099-MISC, as described in section 5. File 2011 state taxes 06 of this revenue procedure. File 2011 state taxes SECTION 9. File 2011 state taxes DRAFTING INFORMATION The principal authors of this revenue procedure are Ronald J. File 2011 state taxes Goldstein of the Office of Chief Counsel (Procedure and Administration); Shareen S. File 2011 state taxes Pflanz and Sheldon A. File 2011 state taxes Iskow of the Office of Chief Counsel (Income Tax and Accounting); and Andrea M. File 2011 state taxes Hoffenson of the Office of Chief Counsel (Financial Institutions and Products). File 2011 state taxes For further information regarding this revenue procedure, contact Procedure and Administration branch 1 at (202) 622-4910, Income Tax and Accounting branch 4 at (202) 622-4920, or Financial Institutions and Products branch 1 at (202) 622-3920 (not toll-free calls). File 2011 state taxes Prev  Up  Next   Home   More Internal Revenue Bulletins
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Understanding your CP2006 Notice

 
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What you need to do

  • Read your notice carefully.
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  • You don't have to answer the notice.
  • If you have a payment plan for another IRS debt, keep making your payments.

You may want to...

  • Fill out and send us a Form 2848, Power of Attorney and Declaration of Representative to allow someone (such as an accountant) to contact us on your behalf.
  • Keep a copy of your notice for your files.
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Answers to Common Questions

Why did it take you so long to contact me about this matter?
Our computer systems match the information you report on your tax return with information reported by employers, banks, businesses, and others. This matching takes several months to complete.

I got a deficiency notice. It says I have 90 days to petition the U.S. Tax Court. Does this notice give me more time?
No, you still only have 90 days.

The deficiency notice I got says I have 150 days to petition the U.S. Tax Court. Why doesn't it say 90 days?
You have 150 days for deficiency notices sent outside the U.S. The new notice you just received does not extend the 150 days.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 28-Feb-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
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The File 2011 State Taxes

File 2011 state taxes 1. File 2011 state taxes   Application, Approval, and Appeal Procedures Table of Contents Introduction Topics - This chapter discusses: Application ProceduresForms Required Required Inclusions Miscellaneous Procedures Rulings and Determination LettersEffective Date of Exemption Revocation or Modification of Exemption Appeal ProceduresAppeals Office Consideration EO Technical Consideration Administrative Remedies Appeal to Courts Group Exemption LetterCentral Organization Application Procedure Keeping the Group Exemption Letter in Force Events Causing Loss of Group Exemption Introduction If your organization is one of the organizations described in this publication and is seeking recognition of tax-exempt status from the IRS, you should follow the procedures described in this chapter and the instructions that accompany the appropriate application forms. File 2011 state taxes For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. File 2011 state taxes If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. File 2011 state taxes Topics - This chapter discusses: Application procedures that generally apply to all organizations discussed in this publication, including the application forms; Rulings and determination letters (approvals/disapprovals); Appeal procedures available if an adverse determination letter is proposed; and Group exemption letters. File 2011 state taxes Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. File 2011 state taxes Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. File 2011 state taxes Forms Required If your organization is seeking recognition of exemption from federal income tax, it must use a specific application prescribed by the IRS in Revenue Procedure 2013–9, sec. File 2011 state taxes 3. File 2011 state taxes If your organization is a central organization with exempt status, see Group Exemption Letter , later. File 2011 state taxes All applications must be signed by an authorized individual. File 2011 state taxes Form 1023, Application for Recognition of Exemption. File 2011 state taxes   File Form 1023 if you are seeking recognition of exemption under section: 501(c)(3) Corporations, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports, or prevention of cruelty for children or animals, 501(e) Cooperative hospital service organization, 501(f) Cooperative service organization of operating educational organizations, 501(k) Certain organizations providing child care, 501(n) Charitable risk pools, and 501(q) Credit counseling organizations. File 2011 state taxes Form 1024, Application for Recognition of Exemption Under Section 501(a). File 2011 state taxes    File Form 1024 if you are seeking recognition of exemption under section: 501(c)(2) Title holding corporations, 501(c)(4) Civic leagues, social welfare organizations, 501(c)(5) Labor, agricultural, or horticultural organizations, 501(c)(6) Business leagues, chambers of commerce, etc. File 2011 state taxes , 501(c)(7) Social clubs, 501(c)(8) Fraternal beneficiary societies, orders, or associations, 501(c)(9) Voluntary employees’ beneficiary associations, 501(c)(10) Domestic fraternal societies, orders, etc. File 2011 state taxes , 501(c)(12) Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone companies, 501(c)(13) Cemetery companies, 501(c)(15) Mutual insurance companies or associations, 501(c)(17) Trusts providing for the payment of supplemental unemployment compensation benefits, 501(c)(19) A post, organization, auxiliary unit, etc. File 2011 state taxes of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. File 2011 state taxes  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. File 2011 state taxes Letter application. File 2011 state taxes   If your organization is seeking recognition of exemption under section 501(c)(11), (14), (16), (18), (21), (22), (23), (26), (27), (28), or (29), submit a letter application with Form 8718. File 2011 state taxes See Required Inclusions for the information to include with the letter application. File 2011 state taxes Form 1028. File 2011 state taxes   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. File 2011 state taxes You must also submit Form 8718. File 2011 state taxes Form 8871. File 2011 state taxes    Use Form 8871 if you are a political party or campaign committee for a candidate for federal, state or local office seeking to be treated as tax-exempt under section 527. File 2011 state taxes See Political Organization Income Tax Return , later. File 2011 state taxes    Some organizations do not have to use specific application forms. File 2011 state taxes The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. File 2011 state taxes It is also shown in the Organization Reference Chart, later. File 2011 state taxes Power of attorney. File 2011 state taxes   If your organization expects to be represented by an individual such as an attorney, CPA, officer or other person authorized to practice before the IRS, whether in person or by correspondence, you must file a Form 2848 with your exemption application. File 2011 state taxes The power of attorney must specifically authorize an individual to represent your organization. File 2011 state taxes You cannot name an organization, firm, etc. File 2011 state taxes as your representative. File 2011 state taxes Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. File 2011 state taxes The categories of individuals who can represent you before the IRS are listed on the form. File 2011 state taxes Non-exemption for terrorist organizations. File 2011 state taxes   An organization that is identified or designated as a terrorist organization within the meaning of section 501(p)(2) is not eligible to apply for recognition of exemption. File 2011 state taxes User fee. File 2011 state taxes   The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. File 2011 state taxes If you are filing Form 1023, user fee information is included in Part XI. File 2011 state taxes If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. File 2011 state taxes and you must pay a user fee, you should use Form 8718 to figure the amount of your user fee and to pay it. File 2011 state taxes Your payment must accompany your request. File 2011 state taxes The IRS will not process a request unless the fee has been paid. File 2011 state taxes    For the current user fee amount and processing time for applications go to IRS. File 2011 state taxes gov and select “Charities and Non-Profits” from the buttons near the top. File 2011 state taxes Then select the underlined link “How to Apply To Be Tax-Exempt” for the latest user fees or I want to check the status of my application for more information. File 2011 state taxes You can also call 1-877-829-5500. File 2011 state taxes Required Inclusions Employer identification number (EIN). File 2011 state taxes   Every exempt organization must have an EIN, whether or not it has any employees. File 2011 state taxes An EIN is required before an exemption application is submitted. File 2011 state taxes Information on how to apply for an EIN by using one of the following methods can be found at Employer ID Numbers (EIN): Online— This is the preferred method for requesting an EIN. File 2011 state taxes The EIN is issued immediately once the application information is validated. File 2011 state taxes By telephone at 1-800-829-4933, from 7:00 a. File 2011 state taxes m. File 2011 state taxes to 7:00 p. File 2011 state taxes m. File 2011 state taxes local time, Monday through Friday. File 2011 state taxes The EIN is provided over the phone to an authorized individual. File 2011 state taxes By mailing or faxing Form SS-4, Application for Employer Identification Number. File 2011 state taxes If the faxed Form SS-4 includes the taxpayer's fax number, a fax will be sent back with the EIN within four (4) business days. File 2011 state taxes    Use only one method for each entity so you do not receive more than one EIN for an entity. File 2011 state taxes   If you previously applied for an EIN and have not yet received it, or you are unsure whether you have an EIN, please call our toll-free customer account services number, 1-877-829-5500, for assistance. File 2011 state taxes Organizing documents. File 2011 state taxes   Your application should include a copy of the organizing or enabling document that is signed by a principal officer or is accompanied by a written declaration signed by an authorized individual certifying that the document is a complete and accurate copy of the original or meets the requirements of a conformed copy. File 2011 state taxes   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. File 2011 state taxes (For example, a stamped “Filed” copy dated by the Secretary of State is prima facie evidence that it was filed and approved by a state official. File 2011 state taxes ) A copy of the articles of incorporation can also be submitted with a written declaration signed by an authorized individual indicating the copy is complete and was filed and approved by the state, including the date filed. File 2011 state taxes Bylaws. File 2011 state taxes   Bylaws alone are not organizing documents. File 2011 state taxes However, if your organization has adopted bylaws, include a current copy. File 2011 state taxes The bylaws need not be signed if submitted as an attachment. File 2011 state taxes   If your organization's name has been officially changed by an amendment to your organizing instruments, you should also attach a conformed copy of that amendment to your application. File 2011 state taxes    Bylaws may be considered an organizing document only if they are properly structured (includes name, purpose, signatures, and intent to form an organization). File 2011 state taxes Conformed copy. File 2011 state taxes   A conformed copy is a copy that agrees with the original and all amendments to it. File 2011 state taxes If the original document required a signature, the copy should either be signed by a principal officer or, if not signed, be accompanied by a written declaration signed by an authorized officer of the organization. File 2011 state taxes With either option, the officer must certify that the document is a complete and accurate copy of the original. File 2011 state taxes A certificate of incorporation should be approved and dated by an appropriate state official. File 2011 state taxes Attachments. File 2011 state taxes    When submitting attachments, every attachment should show your organization's name and EIN. File 2011 state taxes It should also state that it is an attachment to your application form and identify the part and line item number to which it applies. File 2011 state taxes Original documents. File 2011 state taxes   Do not submit original documents because they become part of the IRS file and cannot be returned. File 2011 state taxes Description of activities. File 2011 state taxes   Your application must include a full description of the proposed activities of your organization, including each of the fundraising activities of a section 501(c)(3) organization and a narrative description of anticipated receipts and contemplated expenditures. File 2011 state taxes When describing the activities in which your organization expects to engage, you must include the standards, criteria, procedures, or other means that your organization adopted or planned for carrying out those activities. File 2011 state taxes   To determine the information you need to provide, you should study the part of this publication that applies to your organization. File 2011 state taxes The appropriate chapter will describe the purposes and activities that your organization must pursue, engage in, and include in your application in order to achieve exempt status. File 2011 state taxes   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. File 2011 state taxes   Your application should describe completely and in detail your past, present, and planned activities. File 2011 state taxes Financial data. File 2011 state taxes   You must include in your application financial statements showing your receipts and expenditures and a balance sheet for the current year and the 3 preceding years (or for the number of years your organization was in existence, if less than 4 years). File 2011 state taxes For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. File 2011 state taxes   If you have not yet begun operations, or have operated for less than 1 year, a proposed budget for 2 full accounting periods and a current statement of assets and liabilities will be acceptable. File 2011 state taxes Exempt status established in application. File 2011 state taxes   If your application and its supporting documents show that your organization meets the requirements for tax-exempt status under the Code section you applied, the IRS will issue a favorable determination letter or ruling. File 2011 state taxes Miscellaneous Procedures To help in processing your application, be sure to attach all schedules, statements, and other documents required by the application form. File 2011 state taxes If you do not attach them, you may have to resubmit your application or you may otherwise encounter a delay in processing your application. File 2011 state taxes Incomplete application. File 2011 state taxes   If an application is not complete and does not contain all the required attachments found under Required Inclusions, the IRS may return it to you for completion. File 2011 state taxes The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. File 2011 state taxes   If the IRS returns the application or requests additional information from you, that application will be considered filed on the date the substantially completed application is postmarked, or if no postmark, received at the IRS. File 2011 state taxes   Generally, the user fee will not be refunded if an incomplete application is filed. File 2011 state taxes   Additional information may be requested if necessary to clarify the nature of your organization. File 2011 state taxes Application made under wrong paragraph of section 501(c). File 2011 state taxes   Occasionally, an organization appears to qualify for exemption under a paragraph of section 501(c) that is different from the one for which the organization applied. File 2011 state taxes If the application was made on Form 1024, which applies to more than one paragraph of section 501(c), the organization can be recognized as exempt under any paragraph to which the form applies if the organization has agreed to have its application considered under that paragraph. File 2011 state taxes It must also supply any additional information required for the application under the new paragraph. File 2011 state taxes Different application form needed. File 2011 state taxes   If a different application form is required for your organization, the IRS will so advise your organization and will provide the appropriate application form for your convenience in reapplying under that paragraph, if you wish to do so. File 2011 state taxes Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. File 2011 state taxes If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied. File 2011 state taxes   When a specific application form is needed for the paragraph under which your organization qualifies, that form is required before a letter recognizing exemption can be issued. File 2011 state taxes This includes cases in which a determination letter is modified to recognize an organization's exempt status under a paragraph other than the paragraph under which it originally established exemption. File 2011 state taxes IRS responses. File 2011 state taxes   Organizations that submit a complete application will receive an acknowledgment from the IRS. File 2011 state taxes Others will receive a letter requesting more information or returning an incomplete application. File 2011 state taxes Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. File 2011 state taxes These letters will be sent out as soon as possible after receipt of the organization's application. File 2011 state taxes Withdrawal of application. File 2011 state taxes   An application may be withdrawn at any time before the issuance of a ruling or determination letter upon the written request of a principal officer or authorized representative of your organization. File 2011 state taxes However, the withdrawal will not prevent the information contained in the application from being used by the IRS in any subsequent examination of your organization's returns. File 2011 state taxes The information forwarded with an application will not be returned to your organization and, generally, when an application is withdrawn, the user fee paid will not be refunded. File 2011 state taxes Requests for withholding of information from the public. File 2011 state taxes   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. File 2011 state taxes The law also requires the IRS to make available for public inspection, in accordance with section 6104 and the related regulations, your approved application for recognition of exemption (including any papers submitted in support of the application) and the ruling or determination letter (discussed later, under Rulings and Determination Letters . File 2011 state taxes )   Any information submitted in the application or in support of it that relates to any trade secret, patent, process, style of work, or apparatus, upon request, can be withheld from public inspection if the IRS determines that the disclosure of such information would adversely affect the organization. File 2011 state taxes Your request must: Identify the material to be withheld (the document, page, paragraph, and line) by clearly marking it “Not Subject To Public Inspection. File 2011 state taxes ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. File 2011 state taxes Be filed with the office where your organization files the documents in which the material to be withheld is contained. File 2011 state taxes Where to file. File 2011 state taxes   Send your application for exempt status and Form 8718, (if required) to: Internal Revenue Service PO Box 12192 Covington, KY 41012-0192   Your application will be considered by EO Determinations, who will either issue a favorable determination letter to your organization, issue an adverse determination letter denying the exempt status claimed in the application, or refer the case to the Exempt Organizations Technical Office (EO Technical). File 2011 state taxes    Form 8940, Request for Miscellaneous Determination. File 2011 state taxes You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. File 2011 state taxes Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. File 2011 state taxes See Form 8940 and instructions for more information. File 2011 state taxes Requests other than applications. File 2011 state taxes Requests other than applications for recognition of exemption or Form 8940 (for example, requests for rulings involving feeder organizations, application of excise taxes to activities of private foundations, taxation of unrelated business income, etc. File 2011 state taxes ) should be sent to: Internal Revenue Service  Attention: EO Letter Rulings PO Box 27720 McPherson Station Washington, DC 20038 These requests, similar to applications for recognition of exemption previously discussed, must be accompanied by the appropriate user fee. File 2011 state taxes The schedule for user fees, including those for requests other than applications, can be found in Revenue Procedure 2013-8, 2013-1 I. File 2011 state taxes R. File 2011 state taxes B. File 2011 state taxes 237. File 2011 state taxes Referral to EO Technical. File 2011 state taxes   EO Determinations will refer to EO Technical any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. File 2011 state taxes EO Determinations can request technical advice on any technical or procedural question that cannot be resolved on the basis of law, regulations, or a clearly applicable revenue ruling or other published precedent. File 2011 state taxes An organization can request that an issue be referred to EO Technical for technical advice if it feels that a lack of uniformity exists as to the disposition of the issue or if an issue is so unusual or complex as to warrant consideration by EO Technical. File 2011 state taxes If a determination letter is issued based on technical advice from EO Technical regarding qualification for exemption or foundation status, no further administrative appeal is available on the issue that was the subject of technical advice. File 2011 state taxes Reminder. File 2011 state taxes   The law requires payment of a user fee for determination letter requests. File 2011 state taxes Go to IRS. File 2011 state taxes gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. File 2011 state taxes Payment must accompany each request. File 2011 state taxes Rulings and Determination Letters Elimination of the advance public charity status. File 2011 state taxes   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. File 2011 state taxes Under the new regulations, a new section 501(c)(3) organization will be classified as a publicly supported organization and not a private foundation if it can show when it applies for tax-exempt status that it reasonably can be expected to be publicly supported. File 2011 state taxes The new rules no longer require the organization to file Form 8734, Support Schedule for Advance Ruling Period, after completing its first 5 tax years. File 2011 state taxes See Elimination of the Advance Ruling Process . File 2011 state taxes An organization must describe fully the activities in which it expects to engage. File 2011 state taxes This includes standards, procedures, or other means adopted or planned by the organization for carrying out its activities, expected sources of funds, and the nature of its contemplated expenses. File 2011 state taxes When an organization does not supply the information previously mentioned under Application Procedures , or fails to furnish a sufficiently detailed description of its proposed activities to permit a conclusion that it will clearly be exempt, a proposed adverse determination letter or ruling may be issued. File 2011 state taxes Adverse determination. File 2011 state taxes   A proposed adverse ruling or determination letter will be issued to an organization that has not provided sufficiently detailed information to establish that it qualifies for exemption or if the information provided establishes that it does not qualify for exemption. File 2011 state taxes An organization can appeal a proposed adverse ruling or determination letter. File 2011 state taxes See Appeal Procedures , later. File 2011 state taxes Effective Date of Exemption A ruling or determination letter recognizing exemption is usually effective as of the date of formation of an organization if, during the period before the date of the ruling or determination letter, its purposes and activities were those required by the law. File 2011 state taxes (See Application for Recognition of Exemption in chapter 3 for the special rule for organizations applying for recognition of exemption under section 501(c)(3). File 2011 state taxes ) Upon obtaining recognition of exemption, the organization can file a claim for a refund of income taxes paid for the period for which its exempt status is recognized. File 2011 state taxes If an organization is required to alter its activities or substantially amend its charter to qualify, the ruling or determination letter recognizing exemption will be effective as of the date specified in the letter. File 2011 state taxes If a nonsubstantive amendment is made, such as correction of a clerical error in the enabling instrument or the addition of a dissolution clause, exemption will ordinarily be recognized as of the date of formation if the activities of the organization before the ruling or determination are consistent with the exemption requirements. File 2011 state taxes A ruling or determination letter recognizing exemption cannot be relied on if there is a material change, inconsistent with exemption, in the character, the purpose, or the method of operation of the organization. File 2011 state taxes Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. File 2011 state taxes Revocation or Modification of Exemption A ruling or determination letter recognizing exemption may be revoked or modified by: A notice to the organization to which the ruling or determination letter originally was issued, Enactment of legislation or ratification of a tax treaty, A decision of the United States Supreme Court, Issuance of temporary or final regulations, or Issuance of a revenue ruling, a revenue procedure, or other statement published in the Internal Revenue Bulletin or Cumulative Bulletin. File 2011 state taxes When revocation takes effect. File 2011 state taxes   If the organization omitted or misstated a material fact, operated in a manner materially different from that originally represented, or, with regard to organizations to which section 503 applies, engaged in a prohibited transaction (such as diverting corpus or income from its exempt purpose), the revocation or modification may be retroactive. File 2011 state taxes Material change in organization. File 2011 state taxes   If there is a material change, inconsistent with exemption, in the character, purpose, or method of operation of the organization, revocation or modification will ordinarily take effect as of the date of that material change. File 2011 state taxes Relief from retroactivity. File 2011 state taxes   If a ruling or determination letter was issued in error or the IRS changed its position after issuing a letter or ruling, and if section 7805(b) relief is granted, retroactivity of the revocation or modification ordinarily will be limited to a date not earlier than that on which the original ruling or determination letter was modified or revoked. File 2011 state taxes For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. File 2011 state taxes R. File 2011 state taxes B. File 2011 state taxes 126, sec. File 2011 state taxes 13 (or later update). File 2011 state taxes Foundations. File 2011 state taxes   The determination of the effective date is the same for the revocation or modification of foundation status or operating foundation status unless the effective date is expressly covered by statute or regulations. File 2011 state taxes Written notice. File 2011 state taxes   If an EO area manager concludes, as a result of examining an information return or considering information from any other source, that a ruling or determination letter should be revoked or modified, the organization will be advised in writing of the proposed action and the reasons for it. File 2011 state taxes   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. File 2011 state taxes The appeal procedures are discussed next. File 2011 state taxes Appeal Procedures If your organization applies for tax-exempt status and EO Determination decides your organization does not qualify, your organization will be advised of its rights to protest the determination by requesting Appeals Office consideration. File 2011 state taxes This process does not apply to determinations issued by EO Technical. File 2011 state taxes Your organization must submit a statement of its views fully explaining its reasoning. File 2011 state taxes The statement must be submitted within 30 days from the date of the adverse determination letter and must state whether it wishes Appeals Office consideration. File 2011 state taxes Representation. File 2011 state taxes   A principal officer or trustee can represent an organization at any level of appeal within the IRS. File 2011 state taxes Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. File 2011 state taxes   If the organization's representative attends a conference without a principal officer or trustee, the representative must file a proper power of attorney or a tax information authorization before receiving or inspecting confidential information. File 2011 state taxes Form 2848 or Form 8821, Tax Information Authorization, as appropriate (or any other properly written power of attorney or authorization), can be used for this purpose. File 2011 state taxes These forms can be obtained from the IRS. File 2011 state taxes For more information, see Publication 947, Practice Before the IRS and Power of Attorney. File 2011 state taxes Appeals Office Consideration EO Determinations will consider the statement protesting and appealing (hereinafter appealing) the adverse determination and decide if the information affects its determination. File 2011 state taxes If the appeal does not provide a basis to reconsider its adverse determination, it will forward the appeal and case file to the Appeals Office. File 2011 state taxes For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. File 2011 state taxes The appeal should include the following information. File 2011 state taxes The organization's name, address, daytime telephone number, and employer identification number. File 2011 state taxes A statement that the organization wants to protest the determination. File 2011 state taxes A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. File 2011 state taxes A statement of facts supporting the organization's position in any contested factual issue. File 2011 state taxes A statement outlining the law or other authority the organization is relying on. File 2011 state taxes A statement as to whether a conference at the Appeals Office is desired. File 2011 state taxes The statement of facts in item 4 must be declared true under penalties of perjury. File 2011 state taxes This may be done by adding to the protest the following signed declaration:   “Under penalties of perjury, I declare that I have examined the statement of facts presented in this protest and in any accompanying schedules and statements and, to the best of my knowledge and belief, it is true, correct, and complete. File 2011 state taxes ”           Signature. File 2011 state taxes   If the organization's representative submits the appeal, a substitute declaration must be included, stating: That the representative prepared the appeal and accompanying documents, and Whether the representative knows personally that the statements of fact contained in the appeal and accompanying documents are true and correct. File 2011 state taxes Be sure the appeal contains all of the information requested. File 2011 state taxes Incomplete appeals will be returned for completion. File 2011 state taxes If a conference is requested, it will be held at the Appeals Office, unless the organization requests that the meeting be held at a field office convenient to both parties. File 2011 state taxes The Appeals Office, after considering the organization's appeal as well as information presented in any conference held, will notify the organization of its decision and issue an appropriate determination letter. File 2011 state taxes An adverse decision can be appealed to the courts (discussed later). File 2011 state taxes The Appeals Office must request technical advice from EO Technical on any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. File 2011 state taxes If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. File 2011 state taxes Any determination letter issued on the basis of technical advice from EO Technical cannot be appealed to the Appeals Office for those issues that were the subject of the technical advice from EO Technical. File 2011 state taxes EO Technical Consideration If an application is referred to EO Technical for issuance of a ruling and an adverse ruling is issued, the organization will be informed of the basis for the conclusion, its right to file a protest within 30 days, and its right to have a conference with EO Technical. File 2011 state taxes Administrative Remedies In the case of an application under section 501(c)(3), all of the following actions, called administrative remedies, must be completed by your organization before an unfavorable ruling or determination letter from the IRS can be appealed to the courts. File 2011 state taxes The filing of a substantially completed application Form 1023 or group exemption request under section 501(c)(3) (described earlier in this chapter) or the filing of a request for a determination of foundation status (see Private Foundations and Public Charities in chapter 3). File 2011 state taxes In the case of a late-filed application, requesting relief under Regulations section 301. File 2011 state taxes 9100 regarding applications for extensions of time for making an election or application for relief from tax (see Application for Recognition of Exemption in chapter 3). File 2011 state taxes The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. File 2011 state taxes Exhaustion of all administrative appeals available within the IRS, including protest of an adverse ruling issued by EO Technical in the case of an exemption application. File 2011 state taxes The actions just described will not be considered completed until the IRS has had a reasonable time to act upon the appeal or protest, as the case may be. File 2011 state taxes An organization will not be considered to have exhausted its administrative remedies before the earlier of: The completion of the steps just listed and the sending by certified or registered mail of a notice of final determination, or The expiration of the 270-day period in which the IRS has not issued a notice of final determination and the organization has taken, in a timely manner, all reasonable steps to secure a ruling or determination. File 2011 state taxes 270-day period. File 2011 state taxes   The 270-day period will be considered by the IRS to begin on the date a substantially completed Form 1023 or group exemption request is sent to the IRS. File 2011 state taxes See Application Procedures , earlier, for information needed to complete Form 1023. File 2011 state taxes   If the application does not contain all of the required items, it will not be further processed and may be returned to the applicant for completion. File 2011 state taxes The 270-day period, in this event, will not be considered as starting until the date the application is remailed to the IRS with the requested information, or, if a postmark is not evident, on the date the IRS receives a substantially completed application. File 2011 state taxes Appeal to Courts If the IRS issues an unfavorable determination letter or ruling to your organization and you have exhausted all the administrative remedies just discussed, your organization can seek judicial remedies. File 2011 state taxes For example, if your organization has paid the tax resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a refund in a U. File 2011 state taxes S. File 2011 state taxes District Court or the U. File 2011 state taxes S. File 2011 state taxes Court of Federal Claims. File 2011 state taxes Or, if your organization elected not to pay the tax deficiency resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a redetermination of the tax deficiencies in the United States Tax Court. File 2011 state taxes For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. File 2011 state taxes In certain situations, your organization can file suit for a declaratory judgment in the U. File 2011 state taxes S. File 2011 state taxes District Court for the District of Columbia, the U. File 2011 state taxes S. File 2011 state taxes Court of Federal Claims, or the U. File 2011 state taxes S. File 2011 state taxes Tax Court. File 2011 state taxes This remedy is available if your organization received an adverse notice of final determination, or if the IRS failed to make a timely determination on your initial or continuing qualification or classification as an exempt organization. File 2011 state taxes However, your exempt status claim must be as: An organization qualifying under section 501(c)(3), An organization to which a deduction for a contribution is allowed under section 170(c)(2), An organization that is a private foundation under section 509(a), A private operating foundation under section 4942(j)(3), or A cooperative organization that is exempt from tax under section 521. File 2011 state taxes Adverse notice of final determination. File 2011 state taxes   The adverse notice of final determination referred to above is a ruling or determination letter sent by certified or registered mail holding that your organization: Is not described in section 501(c)(3) or section 170(c)(2), Is a private foundation as defined in section 4942(j)(3), or Is a public charity described in a part of section 509(a) or section 170(b)(1)(A) other than the part under which your organization requested classification. File 2011 state taxes Favorable court rulings - IRS procedure. File 2011 state taxes   If a suit results in a final determination that your organization is exempt from tax, the IRS will issue a favorable ruling or determination letter, provided your organization has filed an application for exemption and submitted a statement that the underlying facts and applicable law are the same as in the period considered by the court. File 2011 state taxes Group Exemption Letter A group exemption letter is a ruling or determination letter issued to a central organization recognizing on a group basis the exemption under section 501(c) of subordinate organizations on whose behalf the central organization has applied for recognition of exemption. File 2011 state taxes A central organization is an organization that has one or more subordinates under its general supervision or control. File 2011 state taxes A subordinate organization is a chapter, local, post, or unit of a central organization. File 2011 state taxes A central organization may be a subordinate itself, such as a state organization that has subordinate units and is itself affiliated with a national (central) organization. File 2011 state taxes A subordinate organization may or may not be incorporated, but it must have an organizing document. File 2011 state taxes A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. File 2011 state taxes A subordinate described in section 501(c)(3) cannot be included in a group exemption letter if it is a private foundation described in section 509(a). File 2011 state taxes If your organization is a subordinate controlled by a central organization (for example, a church, a veterans' organization, or a fraternal organization), you should check with the central organization to see if it has been issued a group exemption letter that covers your organization. File 2011 state taxes If it has, you do not have to file a separate application unless your organization no longer wants to be included in the group exemption letter. File 2011 state taxes If the group exemption letter does not cover your organization, ask your central organization about being included in the next annual group ruling update that it submits to the IRS. File 2011 state taxes Central Organization Application Procedure If your organization is a central organization with affiliated subordinates under its control, it can apply for a group exemption letter for its subordinates, provided it has obtained recognition of its own exemption before or concurrently with the group exemption. File 2011 state taxes You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. File 2011 state taxes This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. File 2011 state taxes A central organization obtains its own recognition of exemption by sending its application to the IRS address shown on Form 8718 or Form 1023. File 2011 state taxes If the central organization has previously obtained recognition of its own exemption, it must indicate its employer identification number and the date of the letter recognizing its exemption. File 2011 state taxes It need not forward documents already submitted. File 2011 state taxes However, if it has not already done so, the central organization must submit a copy of any amendment to its governing instruments or internal regulations as well as any information about changes in its character, purposes, or method of operation. File 2011 state taxes Employer identification number. File 2011 state taxes   The central organization must have an EIN before it submits a completed exemption or group exemption application. File 2011 state taxes Each subordinate must have its own EIN, even if it has no employees. File 2011 state taxes When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. File 2011 state taxes Information required for subordinate organizations. File 2011 state taxes   In addition to the information required to obtain recognition of its own exemption, the central organization must submit information for those subordinates to be included in the group exemption letter. File 2011 state taxes The information should be forwarded in a letter signed by a principal officer of the central organization setting forth or including as attachments the following. File 2011 state taxes Information verifying that the subordinates: Are affiliated with the central organization at the close of its annual accounting period; Are subject to its general supervision or control; Are all eligible to qualify for exemption under the same paragraph of section 501(c), though not necessarily the paragraph under which the central organization itself is exempt; Are not private foundations if the application for a group exemption letter involves section 501(c)(3); Are all on the same accounting period as the central organization if they are to be included in group returns; and Are organizations that have been formed within the 15-month period preceding the date of submission of the group exemption application if they are claiming section 501(c)(3) status and are subject to the requirements of section 508(a) and wish to be recognized as exempt from their dates of creation (a group exemption letter may be issued covering subordinates, one or more of which have not been organized within the 15-month period preceding the date of submission, if all subordinates are willing to be recognized as exempt only from the date of application). File 2011 state taxes A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. File 2011 state taxes A sample copy of a uniform governing instrument (such as a charter or articles of association) adopted by the subordinates, or, in its absence, copies of representative instruments. File 2011 state taxes An affirmation to the effect that, to the best of the officer's knowledge, the purposes and activities of the subordinates are as stated in (2) and (3), above. File 2011 state taxes A statement that each of the subordinates has provided a written authorization to the central organization, signed by an authorized officer of the subordinate, agreeing to be included in the group exemption (see also New 501(c)(3) organizations that want to be included , later in this section). File 2011 state taxes A list of subordinates to be included in the group exemption letter to which the IRS has issued an outstanding ruling or determination letter relating to exemption. File 2011 state taxes If the application for a group exemption letter involves section 501(c)(3) and is subject to the provisions of the Code requiring that it give timely notice that it is not a private foundation (see Private Foundations in chapter 3), an affirmation to the effect that, to the best of the officer's knowledge and belief, no subordinate to be included in the group exemption letter is a private foundation as defined in section 509(a). File 2011 state taxes For each subordinate that is a school claiming exemption under section 501(c)(3), the information required by Revenue Ruling 71-447, 1971-2 C. File 2011 state taxes B. File 2011 state taxes 230 and Revenue Procedure 75-50, 1975-2 C. File 2011 state taxes B. File 2011 state taxes 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). File 2011 state taxes For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. File 2011 state taxes B. File 2011 state taxes 158, have been met. File 2011 state taxes A list of the names, mailing addresses, actual addresses if different, and EINs of subordinates to be included in the group exemption letter. File 2011 state taxes A current directory of subordinates may be furnished instead of the list if it includes the required information and if the subordinates not to be included in the group exemption letter are identified. File 2011 state taxes New 501(c)(3) organizations that want to be included. File 2011 state taxes   A new organization, described in section 501(c)(3), that wants to be included in a group exemption letter must submit its authorization (as explained in item number 5, earlier, under Information required for subordinate organizations ) to the central organization before the end of the 15th month after it was formed in order to satisfy the requirement of section 508(a). File 2011 state taxes The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . File 2011 state taxes Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. File 2011 state taxes The continued existence of the central organization. File 2011 state taxes The continued qualification of the central organization for exemption under section 501(c). File 2011 state taxes The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). File 2011 state taxes The annual filing of an information return (Form 990, for example) by the central organization if required. File 2011 state taxes The continued effectiveness of a group exemption letter as to a particular subordinate is based on these four conditions, as well as on the continued conformity by the subordinate to the requirements for inclusion in a group exemption letter, the authorization for inclusion, and the annual filing of any required information return for the subordinate. File 2011 state taxes Information Required Annually To maintain a group exemption letter, the central organization must submit annually, at least 90 days before the close of its annual accounting period, all of the following information. File 2011 state taxes Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. File 2011 state taxes A separate list (that includes the names, mailing addresses, actual addresses if different, and EINs of the affected subordinates) for each of the three following categories. File 2011 state taxes Subordinates that have changed their names or addresses during the year. File 2011 state taxes Subordinates no longer to be included in the group exemption letter because they no longer exist or have disaffiliated from or withdrawn their authorization to the central organization. File 2011 state taxes Subordinates to be added to the group exemption letter because they are newly organized or affiliated or because they have recently authorized the central organization to include them. File 2011 state taxes An annotated directory of subordinates will not be accepted for this purpose. File 2011 state taxes If there were none of the above changes, the central organization must submit a statement to that effect. File 2011 state taxes The same information about new subordinates that was required in the initial application for group exemption. File 2011 state taxes (This information is listed in items 1 through 10, under Information required for subordinate organizations. File 2011 state taxes , earlier. File 2011 state taxes ) If a new subordinate does not differ in any material respects from the subordinates included in the application for group exemption, however, a statement to this effect may be submitted in lieu of detailed information. File 2011 state taxes The organization should send this information to:   Ogden Service Center  Mail Stop 6271 Ogden, UT 84404-4749 Submitting the required information annually does not relieve the central organization or any of its subordinates of the duty to submit any other information that may be required by an EO area manager to determine whether the conditions for continued exemption are being met. File 2011 state taxes Events Causing Loss of Group Exemption A group exemption letter no longer has effect, for either a particular subordinate or the group as a whole, when: The central organization notifies the IRS that it is going out of existence, The central organization notifies the IRS, by its annual submission or otherwise, that any of its subordinates will no longer fulfill the conditions for continued effectiveness, explained earlier, or The IRS notifies the central organization or the affected subordinate that the group exemption letter will no longer have effect for some or all of the group because the conditions for continued effectiveness of a group exemption letter have not been fulfilled. File 2011 state taxes When notice is given under any of these three conditions, the IRS will no longer recognize the exempt status of the affected subordinates until they file separate applications on their own behalf or the central organization files complete supporting information for their reinclusion in the group exemption at the time of its annual submission. File 2011 state taxes However, when the notice is given by the IRS and the withdrawal of recognition is based on the failure of the organization to comply with the requirements for recognition of tax-exempt status under the particular subsection of section 501(c), the revocation will ordinarily take effect as of the date of that failure. File 2011 state taxes The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. File 2011 state taxes Prev  Up  Next   Home   More Online Publications