Is there a way to have the filing fee for 501c3 waived?

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I started a non-profit on my daughter's behalf a little over a year ago but I have not obtained 501c3 cert. because I can't afford it. With 2011 approaching, I would like to be able to start implementing a few of my strategies and tactics as well as pull in a few sponsors etc. Does anyone know of any resources that might help with filing fees?

Attorney Answers

2
Harvey Mechanic ·
The IRS does not have any procedure for waiving fees. They are mandated by regulations. By the way, it appears that your organization may not qualify if it is for the benefit of your daughter. The IRS does not grant exemption to an organization nor does it allow an organization to maintain exemption if it gives funding to individuals or to a small group named during solicitations nor does it allow donors for such purposes to deduct their donations from their federal income taxes. My conclusion is based upon the following letter in which the IRS indicates that it treats "small groups" like individuals in the exempt organization context. www.irs.gov/pub/irs-lafa/den0543r.pdf on page 3 ---Start of Excerpt-- A charitable organization must be set up for the benefit of an indefinite class of individuals, not for specific persons. A corporation organized and operated for the benefit of specific individuals is not charitable, even if the specific individuals in question are in need of assistance. Citing to Rev. Rul. 57-449. ---End of Excerpt-- Thank you for asking. Harvey Mechanic, Attorney at Law - [email protected]
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Jonathan Lefkowitz ·
If your anticipated is low enough you may pay a lower fee, but there is no way to waive the fee. If your organization is unable to raise the necessary fees to file its tax exemption application you may want to reevaluate your plan.
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