The not-for-profit organization applying for tax-exempt status determines the appropriate subsection under IRC Sec. 501 for which it wants to be considered and the Internal Revenue Service then approves or denies the application.

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The not-for-profit organization does determine the appropriate subsection under IRC Sec. 501 for which it wants to be considered, but the IRS ultimately makes the final determination of whether to approve or deny the application for tax-exempt status.

The Not-For-Profit Organization Applying for Tax-Exempt Status Determines the Appropriate