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Electronic Code of Federal Regulations
Title 26: Internal Revenue
§1.501(a)-1T Exemption from taxation (temporary).
(a)(1) [Reserved] For further guidance see §1.501(a)-1(a)(1).
(2) An organization, other than an employees' trust described in section 401(a), is not exempt from tax merely because it is not organized and operated for profit. In order to establish its exemption, it is necessary that every such organization claiming exemption file an application form as set forth below with the appropriate office as designated by the Commissioner in guidance published in the Internal Revenue Bulletin, forms or instructions to the applicable forms. Subject only to the Commissioner's inherent power to revoke rulings, including with retroactive effect as permitted under section 7805(b), because of a change in the law or regulations or for other good cause, an organization that has been determined by the Commissioner (or previously by a district director) to be exempt under section 501(a) or the corresponding provision of prior law may rely upon such determination so long as there are no substantial changes in the organization's character, purposes, or methods of operation. An organization that has been determined to be exempt under the provisions of the Internal Revenue Code of 1939 or prior law is not required to secure a new determination of exemption merely because of the enactment of the Internal Revenue Code of 1954 unless affected by substantive changes in law made by such Code.
(3) [Reserved] For further guidance, see §1.501(a)-1(a)(3).
(b) Additional proof by particular classes of organizations. (1) Unless otherwise prescribed by applicable regulations or other guidance published in the Internal Revenue Bulletin, organizations mentioned below shall submit with and as a part of their applications the following information:
(i) Mutual insurance companies shall submit copies of the policies or certificates of membership issued by them.
(ii) In the case of title holding companies described in section 501(c)(2), if the organization for which title is held has not been specifically notified in writing by the Internal Revenue Service that it is held to be exempt under section 501(a), the title holding company shall submit the information indicated herein as necessary for a determination of the status of the organization for which title is held.
(iii) An organization described in section 501(c)(3) shall submit with, and as a part of, an application filed after July 26, 1959, a detailed statement of its proposed activities.
(2) [Reserved] For further guidance, see §1.501(a)-1(b)(2).
(3) An organization claiming to be specifically exempted by section 6033(a) from filing annual returns shall submit with and as a part of its application (or in such other manner as is prescribed in guidance published in the Internal Revenue Bulletin) a statement of all the facts on which it bases its claim.
(c) through (e) [Reserved] For further guidance, see §1.501(a)-1(c) through (e).
(f) Effective/applicability date. (1) Paragraphs (a)(2), (b)(1), and (b)(3) of this section apply on and after July 1, 2014.
(2) Expiration date. Paragraphs (a)(2), (b)(1), and (b)(3) of this section expire on or before June 30, 2017.
[T.D. 9674, 79 FR 37631, July 2, 2014; 79 FR 41886, July 18, 2014]