The third paragraph under “When To File (Effective Date of Exemption)” has been revised as follows: If you have been in existence for more than 27 months, and you believe you qualify for an earlier effective date of the exemption for the organization than the submission date, you can now only request the earlier effective date by completing Form 1023 in its entirety instead of completing Form 1023-EZ. Organizations can no longer file Form 1023-EZ and then submit correspondence to request an earlier effective date. The fifth and sixth paragraphs regarding the where to send effective date correspondence and the mailing address no longer apply.
