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Publication 557 (Rev Userid: CPM Schema: tipx Leadpct: 100% Pt. size: 8 Draft Ok to Print AH XSL/XML Fileid: … ons/P557/202102/A/XML/Cycle03/source (Init. & Date) _______ Page 1 of 76 12:15 - 1-Mar-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Publication 557 (Rev. February 2021) Contents Cat. No. 46573C What's New .................. 2 Department of the Reminders ................... 2 Treasury Internal Tax-Exempt Introduction .................. 3 Revenue Service Chapter 1. Application, Approval, Status for Your and Appeal Procedures ........ 4 Application Procedures ......... 4 Forms Required .......... 4 Organization Required Information and Documents ........... 5 Miscellaneous Procedures .... 5 Determination Letters .......... 6 Effective Date of Exemption .... 6 Revocation of Exemption ..... 6 Appeal Procedures ............ 7 Independent Office of Appeals Consideration .... 7 Administrative Remedies ..... 7 Appeal to Courts .......... 8 Group Exemption Letter ......... 8 Central Organization Application Procedure ..... 8 Keeping the Group Exemption Letter in Force .............. 9 Events Causing Loss of Group Exemption ........ 9 Chapter 2. Filing Requirements and Required Disclosures ..... 10 Annual Information Returns ...... 11 Unrelated Business Income Tax Return ................ 13 Employment Tax Returns ....... 13 Political Organization Income Tax Return ............. 14 Reporting Requirements for a Political Organization ....... 14 Donee Information Return ....... 16 Information Provided to Donors .... 16 Report of Cash Received ....... 18 Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms ................ 18 Required Disclosures ......... 20 Solicitation of Nondeductible Contributions ......... 20 Sales of Information or Services Available Free from Government ....... 20 Dues Used for Lobbying or Political Activities ....... 21 Miscellaneous Rules .......... 21 Organizational Changes and Exempt Status ...... 21 Modify or Obtain an NTEE Code. ............. 21 Chapter 3. Section 501(c)(3) Organizations ............. 22 Get forms and other information faster and easier at: Contributions to 501(c)(3) • IRS.gov (English) • IRS.gov/Korean (한국어) Organizations ............ 22 • IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) Application for Recognition of • IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (Tiếng Việt) Exemption .............. 23 Articles of Organization ........ 25 Mar 01, 2021 Page 2 of 76 Fileid: … ons/P557/202102/A/XML/Cycle03/source 12:15 - 1-Mar-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Educational Organizations and Excise Tax on Executive as required by the Tax Cuts & Jobs Act of Private Schools ........... 25 Compensation ........... 65 2017. Filers will report total unrelated busi- Organizations Providing Excise Tax on Net Investment ness taxable income tax based on Sched- Insurance .............. 28 Income of Certain Colleges ule (s) A information and compute the tax Other Section 501(c)(3) and Universities .......... 66 on the Form 990-T. Organizations ............ 28 On Form 4720, each taxpayer must file Private Foundations and Public Chapter 6. How to Get Tax Help .... 66 his or her own return. Taxpayers such as Charities ............... 30 disqualified persons can no longer report Lobbying Expenditures ........ 46 Organization Reference Chart ...... 69 their tax on the organization’s return. The IRS expects e-filing to be required Chapter 4. Other Section 501(c) Appendix. Sample Articles of for Form 990-T in February 2021 and Form Organizations ............. 47 Organization .............. 70 4720 in March 2021 for tax year 2020 fil- 501(c)(4) - Civic Leagues and ings. The IRS will announce the specific Social Welfare Organizations ... 47 Appendix. Sample Articles of dates when the programming comes on- 501(c)(5) - Labor, Agricultural Organization, continued ...... 72 line. and Horticultural • Transition of Form 990-EZ Organizations ............ 48 Index ..................... 75 For small exempt organizations, the 501(c)(6) - Business Leagues, legislation specifically allowed a postpone- etc. .................. 49 ment (“transitional relief”). For tax years 501(c)(7) - Social and ending before July 31, 2021, the IRS will Recreation Clubs .......... 50 What's New accept either paper or electronic filing of 501(c)(8) and 501(c)(10) - Future developments. The IRS has created a Form 990-EZ, Short Form Return of Or- Fraternal Beneficiary page on IRS.gov for information about Publica- ganization Exempt from Income Tax. For Societies and Domestic tion 557, at IRS.gov/pub557. Information about tax years ending July 31, 2021, and later, Fraternal Societies 51 ......... any future developments affecting Publication Forms 990-EZ must be filed electronically. 501(c)(4), 501(c)(9), and 501(c) 557 (such as legislation enacted after we re- Those who previously filed paper forms will (17) - Employees' lease it) will be posted on that page. receive a letter from the IRS informing Associations ............ 51 Electronic Form 1024-A. As of January 5, them of the change 501(c)(12) - Local Benevolent 2021, Form 1024-A, Application for Recognition • Forms 990 & 990-PF E-filing Life Insurance Associations, Forms 990, Return of Organization Ex- Mutual Irrigation and of Exemption Under Section 501(c)(4), is avail- able for electronic filing on Pay.gov. The IRS empt from Income Tax, and 990-PF, Re- Telephone Companies, and turn of Private Foundation or Section Like Organizations ......... 53 will provide a 90-day grace period during which it will continue to accept paper versions of Form 4947(a)(1) Trust Treated as Private Foun- 501(c)(13) - Cemetery dation, for tax years ending July 31, 2020 Companies ............. 55 1024-A (Rev. 01-2018); however, after April 5 the Form 1024-A must be submitted electroni- and later MUST be filed electronically. 501(c)(14) - Credit Unions and More information on software providers is Other Mutual Financial cally. See Rev. Proc. 2021-8. available on the Exempt Organizations Organizations 56 Reporting of Donor Information (Form 990, ............ Modernized e-File (MeF) Providers page. 501(c)(19) - Veterans' 990-EZ and 990-PF). Final regulations provide Organizations ............ 56 that the requirement to report contributor names For more information go to IRS: Recent 501(c)(21) - Black Lung Benefit and addresses on annual returns generally ap- legislation requires tax exempt organizations to Trusts ................ 57 plies only to returns filed by Section 501(c)(3) e-file forms. 501(c)(2) - Title-Holding organizations and Section 527 political organi- Corporations for Single zations. All tax-exempt organizations must con- Parent Corporations ........ 58 tinue to maintain the names and addresses of 501(c)(25) - Title-Holding their substantial contributors in their books and Reminders Corporations or Trusts for records Automatic revocation. Regarding automatic Multiple Parent Corporations ... 58 IRS not accepting requests for group ex- revocation for the failure to file a return or notice 501(c)(26) - State-Sponsored emption numbers. The IRS will not accept High-Risk Health Coverage any requests for group exemption letters start- for three consecutive years, as required by sec- Organizations ............ 59 ing on June 17, 2020 until publication of the fi- tion 6033, the Taxpayer First Act of 2019, P.L. 501(c)(27) - Qualified nal revenue procedure or other guidance in the 116-25, added a requirement that the IRS notify State-Sponsored Workers' Internal Revenue Bulletin. See Notice 2020-36. the organization after the organization has Compensation Organizations ... 59 Update on Mandatory E-Filing. The Tax- failed to file for two consecutive years. See Au- 501(c)(29) - CO-OP Health payer First Act, enacted July 1, 2019, requires tomatic Revocation, later, for more information, Insurance Issuers ......... 59 tax-exempt organizations to electronically file including applicability dates. information returns and related forms. The new Electronic Form 1023. Form 1023, Applica- Chapter 5. Excise Taxes ......... 60 law affects tax-exempt organizations in tax tion for Recognition of Exemption under Section Prohibited Tax Shelter years beginning after July 1, 2019. 501(c)(3) of the Internal Revenue Code, is Transactions ............ 60 • Tax Year 2020 Forms 990-T & 4720 Are available only as an electronic form filed on Excess Benefit Transactions ..... 60 Being Revised and Will be Available for Pay.gov. Form 1023-EZ, Streamlined Applica- Excess Business Holdings ...... 64 E-filing in 2021 tion, is already on Pay.gov. Taxable Distributions of In 2020, the IRS continued to accept Tax on investment income of private foun- Sponsoring Organizations ..... 64 paper Form 990-T, Exempt Organization dations. The Taxpayer Certainty and Disaster Taxes on Prohibited Benefits Business Income Tax Return, and Form Tax Relief Act of 2019, reduced the 2% excise Resulting from Donor 4720, Return of Certain Excise Taxes Un- tax on investment income of private foundations Advised Fund Distributions .... 65 der Chapters 41 and 42 of the Internal to 1.39%. At the same time, the legislation re- Excise Taxes on Private Revenue Code, pending conversion into pealed the 1% special rate that applied if the Foundations ............. 65 electronic format. private foundation met certain distribution re- Excise Taxes on Black Lung
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