file as exempt or not in 2005

[sam]

Can potential client file with the IRS as a tax exempt organization in 2005?

1 – they filed an IRS Form SS-4 as a Non-Profit Corporation and received an EIN# in 2005

2 – they NEVER filed IRS form 1023/1024, application for recognition of exemption

3 – they filed a Certificate of Incorporation as Nonprofit corporation in 2005 with their state Treasurer

thanks in advance

[taxmandan]

Exempt org

No, the IRS has to approve the application and grant tax exempt status. The status on 12/31/05 was a corporation so they file an 1120. Hopefully someone file for an extension, they need to get the 1023/1024 submitted soon. Often the IRS will grant the exempt status retroactive to the requested start date, but I would wait for that letter then amend if necessary. Hope they aren't collecting "Charitable donations" from people and holding themselves out publicly as tax exempt yet.

[SAM]

Taxmandan

They are a "hunt" club "to organized and sponsor events which promote the sport of hunting in the context of a social and recreational club"