An organization that claims tax-exempt status under section 501(a), but has not yet received an IRS letter recognizing exempt status, is generally required to file an annual exempt organization return. If an annual return is due before the organization has submitted its application or while the organization’s application for recognition of exempt status is pending (including any appeal of a proposed adverse determination), the organization must file the return (including all applicable schedules and attachments) at the following address:
The federal government expects an entity with a pending application to behave as though it were already exempt from federal income tax. This is also the case during an organization’s appeal of the IRS’s proposal to issue an adverse decision.