Lawyers with Experience in Tax Exemption Applications

The Nonprofit Organizations Practice Group at Henderson, Caverly & Pum LLP has extensive experience assisting clients with the completion and filing of tax exemption applications, including the following:

Internal Revenue Service Form 1023 Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code

IRS Form 1023 is filed by organizations to apply for recognition of exemption from federal income tax under section 501(c)(3). If the application is approved, the IRS will issue a determination letter that provides written assurance about the organization's tax-exempt status, and its qualification to receive tax-deductible charitable contributions. Every organization qualifying for exemption under section 501(c)(3) will also be classified as either a “public charity” or a “private foundation.”

Other organizations that apply for tax-exempt status under section 501(c)(3) by filing Form 1023 include section 501(e) and (f) cooperative service organizations, section 501(k) childcare organizations, and section 501(n) charitable risk pools.

Internal Revenue Service Form 1023-EZ Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code

Form 1023-EZ is a streamlined, online form created by the IRS for smaller organizations that wish to apply for federal tax-exempt status under Internal Revenue Code Section 501(c)(3) and anticipate receiving $50,000 or less in annual gross receipts.

Internal Revenue Service Form 1024 Application for Recognition of Exemption Under Section 501(a)

Form 1024 is used by most types of organizations to apply for recognition of exemption under section 501(a). Form 1024 is also used for other non-501(c)(3) organizations applying for recognition of exempt status, such as 501(c)(5), (c)(6), and (c)(7) organizations.

Internal Revenue Service Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code

Organizations use IRS Form 1024-A to apply for recognition of exemption under section 501(c)(4).

California Franchise Tax Board Form 3500 Exemption Application

To apply for exemption from corporate franchise or income tax in California, an organization must file form FTB 3500 with all required documentation. The fact that the organization is exempt from federal income tax does not automatically exempt it from California tax.

Contact Us To Learn More

Want to discuss how to begin the process of applying for tax exempt status with a nonprofit attorney? Contact Henderson, Caverly & Pum LLP today.

Contact Us

contant-attorneys-for-Tax-Exemption.png
Name *
Name