To apply for recognition by the IRS of exempt status under IRC Section 501(c)(3), you must use either Form 1023 or Form 1023-EZ.
All organizations seeking exemption under IRC Section 501(c)(3) can use Form 1023, but certain small organizations can apply using the shorter Form 1023-EZ. Go to the Eligibility Worksheet to see if you qualify to file Form 1023-EZ.
You must complete and submit the appropriate application, along with the required user fee, through Pay.gov. You can find the appropriate application by searching for “Form 1023” or “Form 1023-EZ” on Pay.gov.
Additional information
Frequently asked questions about applying for exemption are available. You may also want to view some of our tools designed to help you apply for exemption.