Frequently Asked Questions about Form 1023

Frequently asked questions about Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.
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Charities and Nonprofits

SOI Tax Stats - 2019 Charities and other tax-exempt organizations microdata files

Microdata files for all 2019 Forms 990 and 990-EZ sampled for the annual SOI studies of tax-exempt organizations. The data are contained in ASCII flat files. Documentation to assist with the files is included. (Free Adobe Acrobat reader and Microsoft Excel viewer software is available for download, if needed.)
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About Form 990, Return of Organization Exempt from Income Tax

Information about Form 990, Return of Organization Exempt from Income Tax, including recent updates, related forms and instructions on how to file. Certain exempt organizations file this form to provide the IRS with the information required by section 6033.
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Charities and Nonprofits

SOI Tax Stats - 2010 Charities and other tax-exempt organizations microdata files

Microdata and documentation for the Tax Year 2010 SOI Study of Exempt Organizations (from Form 990)
About IRS
Tax Professionals

Filing tips for Form 990 (tax years 2008 and later)

Filing tips for Form 990 for tax years after 2007.
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Charities and Nonprofits

Automatic revocation - how to have your tax-exempt status reinstated

Fact sheet explaining how an organization can have tax-exempt status reinstated, when status has been revoked for not filing annually as required.
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Charities and Nonprofits

Tax Exempt Organization Search (TEOS) Annotated forms

A visual representation that could provide an overview of the relationships between form field and datasets.
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Charitable solicitation - Periodic state reporting

Description of state requirements for periodic filings by organizations that solicit charitable contributions.
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Charities and Nonprofits

Public disclosure and availability of exempt organizations returns and applications: Documents subject to public disclosure

Discussion of tax documents subject to public disclosure.
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Charities and Nonprofits

Termination of an exempt organization

Procedures for exempt organizations that terminate their existence.
General Information
Charities and Nonprofits