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Chula Vista California online Form 5768: What You Should Know

Organizations that have NOT elected to use the provisions of the applicable subsection of Section 501(h) : Complete only Part II-B. Do not complete Part II-A. All other Section 501(c)(4) organization that have not elected to use the provisions of the applicable subsection of Section 501(h) and that have any Section 501(h) entity for which they have filed an election under section 501(h) must complete Part II-B. Do not complete Part II-A. All other Section 501(c)(4) organization that elected to use the provisions of the subsection of Section 501(h) must complete Part II-B. Do not complete Part II-A. Section 501(c)(6) organizations that have NOT elected to use the provisions of the applicable subsection of Section 501(h) : Complete Part I-A. Do not complete Part H-D-L, Part IV, Part E-A or Part H-G. Section 501(c)(5) organizations that have NOT elected to use the provisions of the applicable subsection of Section 501(h) : Complete Part I-A. Do not complete Part H-D-L, Part IV, Part E-A or Part H-G.   DETAILING THE FORM 5768. Please review the following. 1) The election to use the provisions of Section 5313 of the Revenue Procedure Act was made by the organization itself (not by a designated agent) on or before August 8, 2012, and the organization is continuing to be active under that election. The organization does not need to amend its election to use the provisions of Section 5313 (by September 30, 2012) to make it effective for electing to use Section 5313 for all purposes except to elect to revoke its election to use Section 5313 and continue using certain other provisions of Section 5313. For more information, please refer to Exhibit 5. 2) The election was made after May 1, 2012, for 501(c)(3) organizations, and Section 5313 was last amended by the IRS on August 19, 2011, for 501(c)(4) organizations. All other organizations have elected to use the provisions of Section 5313 only after May 1, 2012.  3) The organization is NOT a section 501(c)(3) organization if it was formed, or if it has changed its name, on or before July 31, 2012.

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