Last month the Internal Revenue Service issued an internal memorandum for Exempt Organization Determination Employees which effectively changed IRS policy to give organizations applying for tax exempt status less time to submit additional information requested by the IRS for applications under review. Under the new procedures if an organization does not provide the information by the due date (28 days from date Notice is mailed to the applicant), the case will be closed and fees will not be refunded. A manager-approved extension of up to 14 days can be granted. Previously, an applicant could get a standard 14-day extension and then its file was held for an additional 90 days before it was closed.
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