[Code of Federal Regulations]
[Title 26, Volume 13]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR]

[Page 420]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
Sec.  1.6081-9T  Automatic extension of time to file exempt organization 
returns (temporary).

    (a) In general. An exempt organization required to file a return on 
Form 990 (series), 1041-A, 4720, 5227, 6069, or 8870 will be allowed an 
automatic three-month extension of time to file the return after the 
date prescribed for filing if the exempt organization files an 
application in accordance with paragraph (b) of this section. For 
guidance on extensions of time for an exempt organization to file Form 
1120-POL, U.S. Income Tax Return for Certain Political Organizations, 
see Sec.  1.6081-3.
    (b) Requirements. To satisfy this paragraph (b), an application for 
an automatic extension under this section must--
    (1) Be submitted on Form 8868, ``Application for Extension of Time 
To File an Exempt Organization Return,'' or in any other manner as may 
be prescribed by the Commissioner;
    (2) Be filed with the Internal Revenue Service office designated in 
the application's instructions on or before the date prescribed for 
filing the information return;
    (3) Show the full amount properly estimated as tentative tax for the 
exempt organization for the taxable year; and
    (4) Be accompanied by the full remittance of the amount properly 
estimated as tentative tax which is unpaid as of the date prescribed for 
the filing of the return.
    (c) Termination of automatic extension. The Commissioner may 
terminate an automatic extension at any time by mailing to the exempt 
organization a notice of termination. The notice must be mailed at least 
10 days prior to the termination date designated in such notice. The 
notice of termination must be mailed to the address shown on the 
application for extension or to the exempt organization's last known 
address. For further guidance regarding the definition of last known 
address, see Sec.  301.6212-2 of this chapter.
    (d) Penalties. See sections 6651 and 6652(c) for failure to file an 
exempt organization return or failure to pay the amount shown as tax on 
the return.
    (e) Coordination with Sec.  1.6081-1. No extension of time will be 
granted under Sec.  1.6081-1 for filing an exempt organization return 
listed in paragraph (a) of this section until an automatic extension has 
been allowed pursuant to this section.
    (f) Effective date. This section applies to requests for extensions 
of time to file an exempt organization return due after June 11, 2003. 
The applicability of this section expires on June 12, 2006.

[T.D. 9061, 68 FR 34799, June 11, 2003]

               Place for Filing Returns or Other Documents