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IRSOther IRS Forms (1000–1999)

Official form guide

Form 13977: 13977

IRS Form 13977 is an application used to request a determination of tax‑exempt status from the Internal Revenue Service. It is filed by organizations that believe they qualify for exemption under the Internal Revenue Code.

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Form Overview

IRS Form 13977 - 13977

IRS Form 13977 is an application used to request a determination of tax‑exempt status from the Internal Revenue Service. It is filed by organizations that believe they qualify for exemption under the Internal Revenue Code.

The form captures the organization’s purpose, governance, finances, activities, and supporting documentation.

Risk Radar

Scan points
  • 1A single missing signature can invalidate the entire application.
  • 2Using an outdated form edition
  • 3Leaving required attachment pages blank
  • 4Incorrect EIN or organization name
  • 5Missing signature or date

Plain English

If you run a nonprofit or religious group and want the IRS to officially recognize you as tax‑exempt, you fill out this form. It gathers the details the IRS needs to decide whether you meet the legal requirements.

Submission Date

  • Filing date: 2025-07-25 22:10:07
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

internal revenue serviceinternal revenue codeexemptioninternalgroup

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What this form is for

  • Use this form when you are applying for initial tax‑exempt status.
  • Do not use it for organizations that already have an exemption determination.
  • If you are amending an existing exemption, check Form 13978 instead.

Form selector

Use this form or another form?

Initial exemption request

Direct application for status

✓ Confirm no prior exemption exists

Form 13977

Amendment to existing exemption

Updates to information

✓ Verify original determination date

Form 13978

Request for retroactive exemption

Applies for back‑dated status

✓ Ensure eligibility period is covered

Form 13979

Deadline or filing window

There is no statutory filing deadline, but the IRS must receive the application before it can grant exemption. Delays in submission postpone the effective date of exempt status, which can affect tax reporting and fundraising.

Checklist

What you need before filling it out

1

Purpose statement

Articles of Incorporation or Bylaws · Organization’s founding documents

⚠ Vague language can be rejected✕ High
2

Financial data

Most recent balance sheet · Accounting records

⚠ Inconsistent totals cause requests for clarification✕ Medium
3

Governance details

List of officers/directors · Meeting minutes

⚠ Missing officer signatures lead to denial✕ High
4

Activities description

Program narratives · Annual reports

⚠ Overly broad descriptions may not meet exemption criteria✕ Medium

Before you submit

  1. 1Confirm form edition matches IRS website
  2. 2Verify filing fee amount and attach payment
  3. 3Attach all required supporting documents
  4. 4Check that EIN and organization name are correct
  5. 5Ensure every required field is completed
  6. 6Sign and date the form as an authorized officer
  7. 7Include a cover letter identifying the form and organization
  8. 8Use the correct mailing address or e‑file portal
  9. 9Make a copy of the complete packet for your records

How to file this form

  1. 1Download the latest Form 13977 PDF from IRS.gov
  2. 2Gather governing documents, financial statements, and activity descriptions
  3. 3Complete the form line‑by‑line, attaching required schedules
  4. 4Pay the filing fee by check or money order payable to the United States Treasury
  5. 5Sign the form under penalty of perjury
  6. 6Mail the package to the address in the instructions or submit electronically if offered
  7. 7Track delivery and retain the receipt or tracking number

Known limitations

  1. 1Form instructions may not list every possible exemption category
  2. 2IRS processing times vary and are not guaranteed
  3. 3Electronic filing availability is subject to change
  4. 4The form does not provide a built‑in fee calculator

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 13977 is active and accepted by the IRS as of the latest published edition. Verify the edition date on the IRS website before filing.

What changed or needs a fresh check

  • Edition date – confirm it matches the latest IRS release
  • Fee – verify current filing fee amount
  • Mailing address – use the address specified in the instructions
  • Electronic filing option – check if e‑file is available for this form
  • Signature line – ensure space for an authorized officer’s signature
  • Attachment requirements – list all required supporting documents

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Quick Facts

Organizations seeking IRS recognition of tax‑exempt status file this form.
The form captures the organization’s purpose, governance, finances, activities, and supporting documentation.
It is submitted before the organization begins operations or when it first seeks exemption; there is no fixed calendar deadline, but the IRS must receive it to grant status.
The completed form is mailed to the IRS address listed in the instructions or submitted electronically if the IRS offers an e‑file option for this form.
Errors or omissions can delay the exemption determination, result in a request for additional information, or cause a denial of exempt status.
Gather governing documents, financial statements, and activity descriptions. Complete each section of the form, attach required attachments, and sign under penalty of perjury. Verify the edition date matches the current IRS version, then mail or e‑file with any required fee.

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After you file

  1. 1Keep a copy of the submitted packet and mailing receipt
  2. 2Monitor mail for the IRS acknowledgment or request for additional information
  3. 3Record the date the IRS receives the application
  4. 4Update internal records with the exemption{status once granted} and effective date
  5. 5Store all correspondence in a dedicated tax‑exempt file
  6. 6If denied, review the IRS explanation and consider filing an appeal or a corrected application
  7. 7Notify donors and grantors of the pending exemption status as appropriate
  8. 8Update state charitable registration/licenses if required
  9. 9Set a calendar reminder to file annual information returns (e.g., Form 990) after exemption is granted
  10. 10Maintain

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Source transparency

Copyright & Licensing - US Government Forms

Independent guide

BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Verify current license terms with the source agency before reuse outside this platform.

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