Are contributions to tax-exempt organizations that do not have an IRS Determination Letter tax deductible?
Some organizations are not required to file Form 1023, Application for Recognition of Exemption. These include churches and other religious organizations, as well as any organization (other than a private foundation) normally having annual gross receipts of not more than $5,000. These organizations are exempt automatically if they meet the requirements of section 501(c)(3).
Related Questions
- Is each community partner required to submit the final determination letter from the IRS on their tax exempt status?
- My organization is a government entity, what do I need to submit in lieu of an IRS tax determination letter?
- Are contributions to tax-exempt organizations that do not have an IRS Determination Letter tax deductible?
