What Is Form 1023?

• Organizations must electronically file this form to apply for recognition of exemption from federal income tax under IRC Section 501(c)(3).

• Churches, integrated auxiliaries of churches and conventions or associations of churches, and any organization that has gross receipts in each tax year of normally not more than $5,000 aren’t required to file Form 1023 but may do so if they want to be recognized as exempt by the IRS.

• Some organizations may be able to file the shorter Form 1023-EZ, but it’s not available to all organizations. See the eligibility worksheet for more details.

• Submitting a complete, accurate, and well-supported Form 1023 application will reduce the time it takes the IRS to make a determination.

What are some common form 1023 issues we can help you navigate?

• Are you organized for Section 501(c)(3) purposes?

• Do you operate for Section 501(c)(3) purposes?

• Private benefit and inurement

• Disaster and other stress relief, including charitable class analysis

• Foreign grants and operations, including anti-terrorism compliance

• Scholarships, including private foundations requiring advance approval of scholarships under IRC Section 4945(g)

• Fiscal sponsorship

• Public charity classification, including public support test modeling and analysis

• Donor-advised funds and supporting organizations

• Joint ventures

• Lobbying limitations

who do we help FILE FORM 1023?

• Charitable organizations

• Educational organizations

• Religious organizations

• Scientific organizations

• Literary organizations

• Animal welfare organizations

• Youth organizations

• Organizations fostering national or international sports competition

• Arts organizations

• Public charities, including churches, hospitals, and schools

• Private foundations

• Organizations erroneously classified as private foundations

• Organizations responding to IRS Letter 1312

what do we do WHEN PREPARING FORM 1023?

• Review your organizing document and bylaws- or help you create them- for potential issues

• Compose clear responses to Form 1023 requests for information

• Analyze your operations and provide advice on how to correct any potential concerns

• Determine the appropriate public charity or private foundation classification

• Review governance for IRS and charity watchdog best practices

• Assist in preparing complete, accurate responses to IRS requests for additional information

why are we confident we can help you file a successful FORM 1023?

• Former IRS EO Determinations Specialist

• Nearly 19 years with IRS Exempt Organizations

• Expert knowledge of IRS Forms 1023, 1024, 1024-A, and 8940

• Former IRS Quality Assurance reviewer, manager, and examinations analyst

• Author of IRS technical guidance and training

• Licensed Certified Public Accountant