1023 Form IRS
Completed Form 1023 required to apply for section 501(c)(3) exemption recognition. Use Form 1023, including the appropriate user fee, to apply for recognition of exemption from federal income tax under section 501(c)(3). If approved, we will issue a determination letter that describes your tax-exempt status and your qualification to receive tax-deductible charitable contributions.
When To File Form 1023
- Generally if you file Form 1023 within 27 months after the end of the month in which you were legally formed, and we approve your application, the effective date of your exempt status will be your legal date of formation.
- If you don’t file Form 1023 within 27 months, the effective date of your exempt status will be the date you filed Form 1023. For exceptions and special rules, see Part VIII. Effective Date and Schedule E.
Required Documents for 1023 Form IRS
- Organizing document (required).
- Amendments to your organizing document in chronological order (required if applicable).
- Bylaws or other rules of operation and amendments (if adopted).
- Form 2848, Power of Attorney and Declaration of Representative (if applicable).
- Form 8821, Tax Information Authorization (if applicable).
- Supplemental responses (if your response won’t fit in the provided text field) and any additional information you want to provide to support your request (