An organization that claims tax-exempt status under section 501(a), but has not yet received an IRS letter recognizing exempt status, is generally required to file an annual exempt organization return . If an annual return is due before the organization has submitted its application or while the organization's application for recognition of exempt status is pending (including any appeal of a proposed adverse determination), the organization must file the return (including all applicable schedules and attachments).
If you have additional tax-related questions about your nonprofit, call our experts at the Perliski Law Group today!