Determine Qualification For Tax-Exempt Status Practice Test

The organization has no right to appeal a denial; it must re-apply after two years.

The organization may appeal the denial to the IRS Office of Appeals and, if still denied, may seek a declaratory judgment in the U.S. Tax Court, the U.S. District Court for the District of Columbia, or the U.S. Court of Federal Claims.

The organization may appeal only to the U.S. Supreme Court.

The organization may re-apply immediately without any appeal process.