Organizations must electronically file this form to apply for recognition of exemption from federal income tax under section 501(c)(3). Note. You may be eligible to file Form 1023-EZ, a streamlined version of the application for recognition of tax exemption. You must complete the Form 1023-EZ Eligibility Worksheet in the Instructions for Form 1023-EZ PDF to determine if you are eligible to file this form. If you are not eligible to file Form 1023-EZ, you can still file Form 1023. Current revision To submit Form 1023, you must: Register for an account on Pay.gov. Enter "1023" in the search box and select Form 1023. Complete the form. Instructions for Form 1023 (print version PDF) Recent developments LLC applying for tax-exempt status under Section 501(c)(3) must submit information described in Notice 2021-56 Changes to Jan. 2020 revision of instructions for Form 1023, Schedule E, line 2 and line 2a -- 27-JAN-2021 Updated information on signing electronically submitted Form 1023 -- 05-MAY-2020 Taxpayer relief for certain tax-related deadlines due to Coronavirus pandemic -- 14-APR-2020 Electronic filing of Form 1023 -- 31-JAN-2020 Other items you may find useful All revisions for Form 1023 Frequently asked questions: Form 1023 Overview of the Form 1023 e-filing process Stay exempt, tax basics for exempt organizations Publication 1771, Charitable Contributions - Substantiation and Disclosure Requirements PDF Other current products Information on tax-exempt application process Before applying for tax-exempt status Top ten reasons for delays in processing exempt organization applications Exempt Organization Sample Questions Applying for tax exempt status Related items About Form 990, Return of Organization Exempt from Income Tax About Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation About Form 2848, Power of Attorney and Declaration of Representative About Form 5768, Election/Revocation of Election By an Eligible Section 501(c)(3) Organization to Make Expenditures To Influence Legislation About Form 8821, Tax Information Authorization About Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) About Form SS-4, Application for Employer Identification Number (EIN) Need a form or publication? Search, view and download IRS forms, instructions and publications Search Forms & Publications
