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IRSOther IRS Forms (1000–1999)

Official form guide

Form 15109: 15109

IRS Form 15109 is a request to the IRS for a determination of exempt organization status under the Internal Revenue Code. Use it when you need an official ruling that your organization qualifies for tax‑exempt status.

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Form Overview

IRS Form 15109 - 15109

IRS Form 15109 is a request to the IRS for a determination of exempt organization status under the Internal Revenue Code. Use it when you need an official ruling that your organization qualifies for tax‑exempt status.

The form collects the organization’s legal name, structure, purpose, financial data, and details of activities that support the exemption claim.

Risk Radar

Scan points
  • 1A single missing attachment can add months to the determination process.
  • 2Missing signature or date
  • 3Incorrect legal name or EIN
  • 4Omitted required attachment (e.g., articles of incorporation)
  • 5Fee not paid or insufficient

Plain English

Think of this form as the IRS’s way of saying, “Yes, you’re a nonprofit.” You fill it out, send it, and wait for a written determination. Without it, the organization can’t claim exemption or issue tax‑deductible receipts.

Submission Date

  • Filing date: 2025-09-23 22:11:57
  • 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 codeexemptionfinancialofficialinternalissue

Hover a term to preview the meaning.

What this form is for

  • Use this form when you need an official IRS determination of exemption.
  • Do not use it for routine annual filings (e.g., Form 990).
  • If you are applying for a specific 501(c)(4) status, verify that Form 15109 is the correct application.

Form selector

Use this form or another form?

Applying for 501(c)(3) status

More detailed financial disclosures required

✓ Verify before using 15109

Form 1023

Requesting a retroactive exemption

Simpler but limited to small entities

✓ Confirm eligibility

Form 1023‑EZ

Deadline or filing window

There is no statutory deadline, but the IRS recommends filing before any exempt‑status activities begin. Processing can take 60‑90 days; plan accordingly.

  • —User fee amount | Lookup current fee schedule | Total fee due | Verify fee matches organization type

Checklist

What you need before filling it out

1

Legal name

Articles of incorporation · Header of governing document

⚠ Misspelled name✕ High
2

EIN

IRS CP 575 or EIN confirmation letter · IRS notice

⚠ Wrong digits✕ Medium
3

Purpose statement

Narrative attachment · Form field “Purpose of organization”

⚠ Vague language✕ High
4

Financial data

Budget or financial statements · Form section “Projected income/expenses”

⚠ Incomplete totals✕ Medium

Before you submit

  1. 1Use the 2024 edition of Form 15109
  2. 2All required signatures are present
  3. 3User fee paid and receipt attached
  4. 4Governing documents attached in PDF format
  5. 5Narrative of activities meets word‑count guidance
  6. 6EIN matches the number on the governing documents
  7. 7Mail package with tracking to the correct IRS address

How to file this form

  1. 1Download the current PDF from IRS.gov
  2. 2Complete all required fields in black ink or electronically
  3. 3Attach articles of incorporation, bylaws, and activity narrative
  4. 4Calculate and pay the user fee; attach proof of payment
  5. 5Sign and date the form as an authorized officer
  6. 6Package everything securely and mail via certified mail
  7. 7Retain a copy of the entire submission for your records

Known limitations

  1. 1Form does not accept electronic filing
  2. 2Fee schedule may change after the form is printed
  3. 3IRS processing time is an estimate, not a guarantee
  4. 4Instructions may reference other forms that are not included

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

The form is currently in its 2024 edition. No major redesign has been announced, but check the IRS website for the latest version before filing.

What changed or needs a fresh check

  • Edition date – verify 2024 edition on IRS.gov
  • Fee – check current user fee schedule
  • Mailing address – use address in the form’s instructions
  • Signature line – ensure authorized officer signs
  • Attachment list – confirm all required documents are included

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Quick Facts

Organizations that want IRS recognition of exemption file this form.
The form collects the organization’s legal name, structure, purpose, financial data, and details of activities that support the exemption claim.
File it before the organization begins operations that rely on tax‑exempt status, or any time you need a formal determination.
Mail the completed form to the IRS Exempt Organizations Determinations Unit at the address listed in the form’s instructions; electronic filing is not available.
Errors can delay the determination, trigger a request for additional information, or result in a denial that forces the organization to pay tax and penalties.
1. Download the latest PDF from IRS.gov. 2. Fill in all required fields, attaching the organization’s governing documents and a detailed narrative of its activities. 3. Calculate any required user fees and attach proof of payment. 4. Sign, date, and mail the package to the address in the instructions.

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After you file

  1. 1Save the certified‑mail receipt and tracking number
  2. 2Log the filing date in your organization’s compliance calendar
  3. 3Monitor mail for the IRS determination letter
  4. 4If no response after 90 days, contact the Exempt Organizations hotline
  5. 5File the determination letter with your corporate records
  6. 6Update your donor communications to reflect exempt status

Sources

  • SRCForm 15109 title and purposeIRS official form list
  • SRCEligibility for exempt organization statusIRS Publication 557
  • SRCUser fee requirementIRS fee schedule page (2024)
  • SRCMailing addressForm 15109 instructions PDF
  • SRCSignature authorityIRS instructions for Form 15109
  • SRCProcessing time estimateIRS FAQs for exempt organization applications
  • SRCNo electronic filing optionForm 15109 PDF notice

Common confusion points

Form number vs. Form 1023

Similar purpose but different eligibility

→ Verify the correct form for your exemption category

User fee amount

Fee varies by organization type

→ Double‑check the current schedule

Mailing address

Instructions list multiple addresses

→ Use the address for “Determinations” only

Signature authority

Some officers think any board member can sign

→ Only an authorized officer or counsel may sign

Narrative length

Guidance is vague

→ Aim for 1‑2 pages covering purpose and activities

Workflow map

Related forms and next steps

4 signals

Before

Form SS‑4 (EIN application)

Current

15109

After

IRS Determination Letter (Form 147C)

Often used with

Articles of incorporation, bylaws, financial statements

⚠ If something goes wrong

  • Request for clarification – Form 2848 (Power of Attorney) or contact the Exempt Organizations Unit

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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.
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