Are you meeting the support test?


Are you are keeping enough information about donors to be able to answer the questions the IRS will ask?

What is your organization’s public support percentage?

If you can’t answers these questions most likely you do not know if your organization is in jeopardy of losing its tax exempt status.

Within 90 days after the end of your advance ruling period, you must send the IRS information needed to determine whether you have met the requirements of the applicable support test during your advance ruling period.

Your advance ruling period beginning and ending date is stated on your determination letter (1045)

The date your advance ruling begins should be the same as the date your organization was incorporated or formed (unless you have agreed to a different date because, for example, you missed the 15/27 month deadline). The date your advance ruling ends should be the last day of your organization’s chosen accounting period that is more than four but less than five years later.

If you are still not sure about when your advance ruling period began and ended, call the IRS Exempt Organizations Customer Account Services toll free at 1-877-829-5500

Call us if you are unsure if your organization does not meet the public support tests so we can discuss the various options available.