Discussion:Exempt Corp. for Fed not for State?????
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Discussion Forum Index --> Tax Questions --> Exempt Corp. for Fed not for State?????
| 18 June 2007 | |
| Have a Corp. that says it is exempt for Federal but was refused for State. Anyone have facts on where to find out if the Corp. is exempt for Federal purposes. The Corp is in Ca. and and has filed a form 100 since the beginning but never filed a 990 or 1120. | |
| June 18, 2007 | |
| Well, it IS CA after all...I think I'd actually use the phone for this one. If you believe it to be a 501(c)(3), IRS publishes a list, but only for those, not any other exempts. And to be exempt from filing, they'd have to have been below the old thresholds, or be a church (or treated as a church). Otherwise...filing is required, exempt or not. | |
| 18 June 2007 | |
| This is a Van Pool Corp. and they have never filed anything with Federal. Where do you go on the internet to find a list of exempt org.? Do you know | |
| 18 June 2007 | |
| You can try the IRS Publication 78
Good luck! | |
| 18 June 2007 | |
| Never filed anything? You need to see Publication 4220, 4221 on the IRS website. They should have applied for 501C status at the very least. | |
| 19 June 2007 | |
| Ztom, why do you feel they qualify as a tax-exempt organization? If your client never applied for 501(c)(3) status, they will not be listed on Pub 78. | |
| 19 June 2007 | |
| Even if the organization is exempt from income tax under IRC Sec. 501(c), it is not necessarily qualified to receive deductible contributions under IRC Sec. 170, so it won't necessarily be in Pub 78.
The only way to know whether it is an exempt organization for federal income tax purposes is to get a copy of the exemption letter. If there is no exemption letter, it isn't exempt. California normally will grant exempt status to an organization that has a federal exemption letter. You need to send a copy of the federal exemption letter with the California exempt status application, or forward it if received later. Get copies of the exemption applications from the client and if the client says it doesn't have an exemption letter (e.g., lost it, or never got it), call the IRS (as JR suggests) to find out the status. If they didn't file applications, they're not exempt. | |
