Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code
Form 1023 is used by an organization seeking tax-exempt status under Section 501(c)(3) of the Internal Revenue Code. The completed Form 1023 and its accompanying statements must show that all of the following are true:
- The organization is organized and operated exclusively for one or more of its purposes.
- The organization will not be organized or operated for the benefit of private interests.
- The organization will not attempt to influence legislation or participate in a political campaign.
Documents that must be completed by your organization prior to submission of Form 1023 to the Internal Revenue Service include:
Completing Form 1023 and need assistance? Contact us. We have a helpful guide mirroring Form 1023. See a sample
- Articles of Incorporation
- Articles of Association or other Enabling Document
- Bylaws (if structured properly).
In addition, your organization is required to apply for and receive an Employer Identification Number (EIN) prior to filing for tax-exempt status. An EIN can be obtained by applying by phone, on-line at www.irs.gov or by completing and submitting the Form SS-4 Application for Employer Identification Number.
The organization should complete and attach Form 2848 Power of Attorney and Declaration of Representative to its Form 1023 application if a person other than the principal officer will represent the organization on matters concerning the application.
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