I understand, there are several addresses throughout the United
States, where a person, or organization, can submit for a new
charitable 501(c)(3), with the IRS

My question is:
What are the various addresses, to submit for a new charitable
501(c)(3) with the IRS?

Hello clicker5:

I have researched this question for you and I believe that you may
have been slightly  misinformed. There are only *two* addresses (both
in Covington, Kentucky) where your Form 1023 (to apply for a new
501(c)(3) exemption) can be sent.
 

If you look at the form itself:

Application for Recognition of Exemption Under Section 501(c)(3) of
the Internal Revenue Code
URL: http://www.irs.gov/pub/irs-pdf/k1023.pdf

you'll see the following under "Where To File":

"File the completed Form 1023 application, and all required
information, with the IRS at the address shown in Form 8718."


Form 8718 is at:

User Fee for Exempt Organization - Determination Letter Request
URL: http://www.irs.gov/pub/irs-pdf/f8718.pdf

and states under "Where to File": 

*************************
Send the determination letter application and Form 8718 to: 

Internal Revenue Service
P.O. Box 192
Covington, KY 41012-0192

If you are using express mail or a delivery service, send the
application and Form 8718 to:

Internal Revenue Service
201 West Rivercenter Blvd.
Attn: Extracting Stop 312
Covington, KY 41011
*************************


As for the "express mail or delivery service" option, Form 1023
states:

"Private delivery services.—See the instructions for your income tax
return for information on certain private delivery services designated
by the IRS to meet the 'timely mailing as timely filing/paying rule.'
The private delivery service can tell you how to get written proof of
the mailing date."

The designated private delivery services can be found at: 

Publications
URL: http://www.irs.gov/formspubs/page/0,,id%3D12737,00.html

which states: 

********************************
Private delivery services. 

You can use certain private delivery services designated by the IRS to
send tax returns or payments. If you mail by the due date using any of
these services, you are considered to have filed on time. The most
recent list of designated private delivery services was published in
October 2001. The list includes only the following:

Airborne Express (Airborne): Overnight Air Express Service, Next
Afternoon Service, Second Day Service.
DHL Worldwide Express (DHL): DHL "Same Day" Service, DHL USA
Overnight.
Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard
Overnight, FedEx 2 Day.
United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver,
UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and
UPS Worldwide Express.
********************************


This information is backed up by:

IRS Processing
URL: http://members.aol.com/irsform1023/irspr/index.html


It is always best with the IRS to follow their instructions *to the
letter*. I would strongly suggest using the services/addresses listed
above.


I hope this information helps with your research.  
  
If you need any clarification of the information I have provided,
please ask using the clarification feature and provide me with
additional details as to what you are looking for. As well, please
allow me to provide you with clarification(s) *before* you rate this
answer.
  
Thank you.   
  
websearcher-ga   
  
  
Search Strategy (on Google):   

IRS "501(c)(3)" site:.gov
501(c)(3) 1023
+ several searches at the IRS using the search boxes found on most
pages.

---

Request for Answer Clarification by clicker5-ga on 11 Mar 2003 15:35 PST

When I posted this question, I believed there was more than 1 address
in the United States that accepted applications for a new 501(c)(3).
 
I attended a Non Profit Tax Seminar in San Diego a few years ago, and
this is where I heard about 2 or more filing addresses.

Is their any way to find out when the Kentucky address started, and
what address was used prior to the Kentucky address.

I am helping a new organization get approved for a 501(c)(3), and they
want to hand carry the application to the proper filing office.

---

Clarification of Answer by websearcher-ga on 11 Mar 2003 19:13 PST

Hi clicker5:

I was able to find out for you when the change occurred. 

THE EO TAX BULLETIN - 1997-#28
URL: http://www.tax.org/taxa/tadiscus.nsf/8525624b005f29198525624a0064a42b/edc4360e6696d3c585256500005ab8cc?OpenDocument
Quote: 
**********************
IRS Announces New Filing Instructions For Letter Requests And
Applications

The Service has announced (Ann. 97-89) new "Where to File"
instructions for assorted letter requests and applications. Beginning
October 1, 1997, those requests or applications that were previously
submitted to the key district office in Brooklyn, New York, or to key
districts in Atlanta, Baltimore, Cincinnati, Chicago, Dallas, or Los
Angeles must be sent to: Internal Revenue Service, PO Box 192,
Covington, KY 41012-0192. Applications shipped by Express Mail or
other delivery service must be sent to: Internal Revenue Service, 201
West Rivercenter Blvd., Attn: Extracting Stop 312, Covington, KY
41011. Items that are mistakenly sent to the Brooklyn address, the
Service says, will be forwarded to the Covington address for a limited
time.

According to the Service, the new instructions apply to requests for
employee plan determination letters, regional prototype notification
letters, and volume submitter advisory letters under sections 401,
403(a), and 409, as well as letters on the exempt status of any
related trust under section 501. They also apply to applications for
recognition of tax exemption on Forms 1023, 1024, and 1028, and other
applications for recognition of qualification or exemption. Those
affected by the instructions, the Service says, are employee plan
sponsors and organizations with main offices in Connecticut, Maine,
Massachusetts, New Hampshire, New York, Rhode Island, and Vermont.

The Service notes that the new instructions are part of its on-going
centralization efforts. Individuals interested in commenting about the
centralization of the determination process or applications may call
the EP/EO Customer Service Unit at (513) 241-5199, or write the
Covington address listed above.
*****************************

So, it appears this change came about in 1997. 

If you want to know the old addresses, I assume they would be the main
branches in the cities named above.

Hope this helps. 

websearcher-ga


Additional Search Strategy (on Google): 

Covington IRS
Covington IRS 1023

Hello websearcher:
Five stars for five star research.
Also, have a cup of coffee on me.
Thank you,
clicker5-ga