IRS updates procedures to require electronic submission of Form 1024 exemption applications

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January 4, 2022
2022-0003

In Revenue Procedure 2022-08, the IRS has modified Revenue Procedure 2022-05 to allow exemption applications on Form 1024 to utilize the new electronic submission process on www.pay.gov. The guidance also provides a 90-day transition relief period during which the IRS will accept paper Forms 1024.

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