exempt status application materials
Defined in 1 place of the United States Code.
For purposes of paragraph (1), the term “exempt status application materials” means the application for recognition of exemption under section 501 and any papers submitted in support of such application and any letter or other document issued by the Internal Revenue Service with respect to such application.
Source
- 1998–present26 U.S.C. § 6104Internal Revenue Code · Publicity of information required from certain exempt organizations and certain trusts · in this section