Consent Fixing Period of Limitation Upon Assessment of Tax Under Section 4940 of the Internal Revenue Code - For Use With Form 1023

Sep 19, 2026

Consent document that extends the period for assessing tax under section 4940 for any of the five tax years in an advance ruling period. It authorizes a further extension if a notice of deficiency is sent before the original assessment period expires, based on the days assessment is prohibited plus an additional 60 days. The form captures the organization’s exact legal name, address details, officer signature information, and dates for the ending of the first tax year, and includes IRS processing fields.

LanguageEnglish

CategoryForms

FormatPDF

Pages1

AccessFree to download

Organizational Consent Details

Assessment Period Extension Terms

Organization Identification and Signatures

| Consent Fixing Period of Limitation Upon
Assessment of Tax Under Section 4940 of the
Internal Revenue Code
(See instructions on reverse side.) | OMB No.1545-0056 | | --- | --- | | | To be used with
Form 1023.Submit
in duplicate. | (Rev.September 1998) Department of the Treasury Internal Reverue Service Under section 6501(c)(4)of the Internal Revenue Code,and as part of a request filed with Form 1023 that theorganization named below be treated as a publicly supported organization under section 170(b)(1)(A)(vi)orsection 509(a)(2)during an advance ruling period, | MOZILLA FOUNDATION | | | | --- | --- | --- | | (Exact legal name of organization as shown in organizing document) | District Director of
Internal Revenue,or | | | c/o OSAF,543 Howard St..5th FIr.San Francisco.CA 94105 | and the | Assistant
Commissioner | | (Number,street,city or town,state,and ZIP code) | (Employee Plans and
Exempt Organizations) | | consent and agree that the period for assessing tax (imposed under section 4940 of the Code)for any of the 5tax years in the advance ruling period will extend 8 years,4 months,and 15 days beyond the end of the first taxyear. However,if a notice of deficiency in tax for any of these years is sent to the organization before the periodexpires,the time for making an assessment will be further extended by the number of days the assessment isprohibited,plus 60 days. December 31,2003Ending date of first tax year. ..(Month,day,and year) | Name of organization (as shown in organizing document)
MOZILLA FOUNDATION | Dat
1120s | | --- | --- | | Officer or trustee having authority to sign
Signature
ofhell承ke | Type or print name and title
Mitchell Baker,President | For IRS use only | District Director or Assistant Commissioner (Employee Plans and Exempt Organizations)
Lo6.leraer | Date
(/121oy | | --- | --- | 0. lw fu By▶ For Paperwork Reduction Act Notice,see page 7 of the Form 1023 Instructions. Cat.No.16905Q

FAQs

What period does this consent extend for assessing tax under section 4940?

It extends the period for assessing tax for any of the five tax years in the advance ruling period, extending 8 years, 4 months, and 15 days beyond the end of the first tax year.

When does the assessment period extend further?

If a notice of deficiency for any of these years is sent before the period expires, the assessment time is further extended by the number of days assessment is prohibited, plus 60 days.

What organization information and signature details are required?

The form requests the organization’s exact legal name and address, plus the officer or trustee authorized to sign and the type or print name and title, along with IRS-use-only fields and dates.

Sep 19, 2026

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