Tax Law Blog

Tax Law Blog post – Procedure for Reinstatement of Tax-Exempt Status Under Rev. Proc. 2014-11

By Dennis M. Haase, Esq. In 2014 the IRS issued Revenue Procedure 2014-11 telling organizations how they can apply for reinstatement of tax-exempt status if their exemption was automatically revoked for failure to file required annual returns or notices for three consecutive years.    The published guidance provides three different procedures for organizations to apply for


Business Law Blog post – IRS Releases Streamlined Form 1023-EZ for Small Organizations Seeking 501(c)(3) Status

By Dennis M. Haase, Esq. On July 1, 2014 the Internal Revenue Service issued Form 1023-EZ, a streamlined version of the Form 1023, to make it easier for small organizations to apply for tax exempt status under Internal Revenue Code (“Code”) Section 501(c)(3). Form 1023-EZ, which must be filed electronically, is only three pages long