Form 990 filing exception - Affiliate of a governmental unit

Applications for exemption and miscellaneous determination requests are assigned to Exempt Organizations specialists for review. If additional information is necessary to make a determination, a specialist will contact the organization for the information. Here's a list of questions that might be asked on this topic.

Provide responses to the following about your request to be excepted from filing Form 990 as an affiliate of a governmental unit:

• Confirm that you aren't described in IRC Section 509(a)(3).
   
• Were you created by one or more governmental units, affiliates of governmental units or public officials acting in their official capacity? If yes, provide a detailed description.
   
• Provide a description of your public fundraising efforts, the amount you receive from them and the percent of time you spend on them. Also, provide a detailed statement of your financial support, including amounts received from:
  • Taxes, tolls, fines, government appropriations or fees
  • Government grants or contract payments
  • Public fundraising activities
     
• Are you required to report to a governmental unit, at least annually, and provide information comparable to that on the Form 990? If yes, describe the information you report.
   
• Are you subject to financial audits by the governmental units? If so, describe the circumstances, including whether you are audited due to a government grant or contract.
   
• Does a governmental unit or affiliate of a governmental unit have control or oversight of any of your expenditures? If yes, describe the circumstances.
   
• Does a governmental unit, an organization that is an affiliate of a governmental unit, or a public official acting in their official capacity have the authority to appoint or elect your directors or officers? If yes, describe the circumstances in detail.
   
• Are members of your governing body elected by the public at large following a local statute or ordinance? If so, provide a copy of the pertinent provisions of the statute or ordinance.
   
• Does a governmental unit, an affiliate of a governmental unit, or a public official acting in their official capacity have direction over your policies, programs and activities? If yes, describe the circumstances in detail.
   
• Do you have any taxable subsidiaries, or do you participate in joint ventures with non-exempt entities? If yes, describe those activities and provide the name(s) and Employer Identification Number(s) of each entity.
   
• Do any of your activities provide benefits to private interests? If yes, describe them in detail.
   
• If you are dissolved, will your assets be distributed to one or more governmental units, or organizations that are affiliates of governmental units (by reason of a provision in your organizing document or by operation of law)?

Additional information

See the complete list of applying for exemption/miscellaneous determination sample questions by topic.