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Los Angeles California Form 1023-EZ Reinstatement Instructions: What You Should Know

This form will be used for any tax-exempt organization other than a religious organization. For information on the tax-exempt status of religious organizations, you might consider the following: Note that some organizations are not tax-exempt due to the church exception in the IRS code: Note: Some organizations are exempt from income taxes under section 501(c)(3) but not under section 501(c)(4) or section 501(c)(5). See the Rev. Run. 76-1412, 1976-2 C.B. 887,  for an explanation of which section is used.  Note: If an organization wishes to become tax-exempt under section 501(c)(4) of the IRS code, it must file a certification statement with the  Internal Revenue Service (IRS).

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