Contact

Questions about tax-exempt status, IRS filing requirements, nonprofit governance, and related federal and state obligations are the focus of this resource. This page describes the geographic and subject-matter scope of inquiries handled through this site, what information to include when submitting a question, and what to expect in terms of response. It also outlines alternative channels for reaching authoritative guidance on specific tax-exempt matters.

Service area covered

This resource covers tax-exempt law and compliance at the federal level across all 50 U.S. states, the District of Columbia, and U.S. territories. Topics within scope span the full lifecycle of tax-exempt organizations — from initial qualification and IRS application procedures through ongoing filing obligations, unrelated business income, lobbying restrictions, and reinstatement after revocation.

State-specific exemption questions — such as state sales tax exemption rules or state-level registration requirements — fall within scope as general guidance, though state revenue agency contacts vary by jurisdiction.

The following organization types are within the subject-matter coverage:

1. Public charities under IRC § 501(c)(3), including religious, educational, and charitable entities
2. Private foundations subject to excise tax rules under IRC §§ 4940–4945
3. Other 501(c) subsections — trade associations, social welfare organizations, labor unions, and comparable entities covered in the 501(c) subsections reference
4. Government entities seeking guidance on federal tax exemption under IRC § 115
5. Donors and contributors with questions about charitable deduction eligibility

Questions outside scope include individual income tax disputes unrelated to exempt-status matters, private letter ruling requests (which must be directed to the IRS National Office under IRC § 6110), and state-specific legal representation inquiries.

What to include in your message

Clear, specific messages receive more precise responses. The following structured breakdown identifies the information that produces the most useful replies:

1. Organization type and EIN — State whether the entity is a 501(c)(3), a different 501(c) subsection, a government body, or a proposed organization not yet formed. If an Employer Identification Number has been issued, include it.
2. Application or filing stage — Specify whether the question concerns initial application (Form 1023, Form 1023-EZ, or Form 1024), annual reporting, or an active compliance issue.
3. State of incorporation — State law affects governance requirements, registration deadlines, and sales tax exemption eligibility.
4. Specific IRS notice or letter reference — If the IRS has issued a notice, audit inquiry, or determination letter, include the notice number and date.
5. Factual background — A 3–5 sentence description of the situation, including the relevant activity, revenue source, or structural question, enables a more accurate response than a general question alone.

Contrast between two common inquiry types illustrates the difference in specificity needed:

• General inquiry: "How does Form 990 work?" — answerable with reference to the Form 990 filing requirements overview.
• Specific inquiry: "A 501(c)(3) formed in Texas with gross receipts under $200,000 wants to confirm whether it qualifies for Form 990-EZ rather than the full Form 990." — addressable with reference to the Form 990-N, 990-EZ, and 990-PF comparison and the IRS threshold rules at 26 C.F.R. § 1.6033-2.

Response expectations

Messages are reviewed against the published reference content on this site. Responses address publicly documented rules, IRS guidance, and statutory provisions — not confidential legal advice or representation.

Typical response timeframes depend on inquiry complexity:

• Reference-level questions (e.g., eligibility thresholds, filing deadlines, form identification): addressed within 2 business days.
• Multi-factor compliance questions (e.g., private inurement analysis, UBIT applicability, public charity vs. private foundation classification): addressed within 4 business days.
• Revocation and reinstatement inquiries involving IRS records checks via the Tax Exempt Organization Search tool or status verification procedures: addressed within 4 business days.

Responses are not substitutes for engagement with a qualified tax attorney or CPA for binding legal determinations. The IRS Office of Chief Counsel and state revenue agencies hold formal authority over determinations.

Additional contact options

For matters requiring official IRS action, the following direct IRS channels apply:

• IRS Tax Exempt and Government Entities Division (TE/GE): The primary IRS division administering exempt organization matters, reachable at 1-877-829-5500 (the IRS tax-exempt organizations line).
• IRS EO Determinations Unit: Handles pending Form 1023 and Form 1024 applications. Status checks on pending applications are available through the IRS online tool at irs.gov/charities-non-profits.
• IRS Tax Exempt Organization Search (TEOS): A public database at apps.irs.gov/app/eos enabling verification of current exempt status, filing history, and revocation dates for any EIN.
• State nonprofit registration offices: Each state attorney general's office or secretary of state maintains a charitable registration database; contact information varies by state and is detailed in the state tax exemption requirements resource.
• Low Income Taxpayer Clinics (LITCs): Federally funded under IRC § 7526, LITCs provide representation to eligible taxpayers in disputes with the IRS, including exempt-status matters, at no or nominal cost. A directory is maintained by the IRS at irs.gov/taxpayer-advocate.

Privacy Policy