Exempt organizations e-file: Waivers of electronic filing requirement
Will the IRS grant waivers releasing tax-exempt organizations from the e-File requirement?
Notice 2010-13 establishes criteria under which tax-exempt organizations can request waivers of the electronic filing requirement:
- Where the exempt organization cannot meet electronic filing requirements due to technology constraints; or
- Where compliance with the requirements would result in undue financial burden on the filer.
Page Last Reviewed or Updated: 2013-01-04
