Help Filling Out Your 501(c)(3) Application

Welcome! This website, posted as a public service by Sandy Deja, author of "Prepare Your Own 501(c)(3) Application", is designed to help new non-profit organizations complete the Application for Exempt Status Under Section 501(c)(3) of the Internal Revenue Code. To avoid lengthy download times, Form 1023 itself has not been reproduced within this website. You may find it helpful to have the form in front of you. Links to additional information appear at the bottom of each page.

News affecting 501(c)(3) Applications User Fees Set to Increase The User Fees that must be paid with an exemption application are scheduled to increase on January 3, 2010.  Organizations whose gross receipts average less than $10,000 per year will pay $400.  Others pay $850. When the Cyber Assistant becomes available later in 2010, (see below), applicants who use it will be eligible for a reduced User Fee of $200. Cyber Assistant The IRS hopes to unveil its Cyber Assistant some time during 2010. This tool will guide applicants through the Form 1023, providing con- tinuation sheets for lengthy responses, cover sheets for attachments, and relevant taxpayer education.  When a Cyber Assistant-aided application is finished, it must be printed out and submitted in the usual  way; special bar-coding on the printed form will alert the IRS that the applicant is eligible for the reduced User Fee of $200. New Mailing Address On December 2, 2008, the IRS announced a new mailing address for filing Forms 1023, 1024, 8718 and 8734: Internal Revenue Service P. O. Box 12192 Covington, KY 41012-0192 As with any other address change, the Postal Service will forward applications mailed to the old address for a limited time. Advance Rulings Eliminated! The IRS has eliminated the advance ruling process described in Part X of Form 1023. The IRS will process exemption applications submitted before the new regulations under the new rules, and will revise application forms and instructions to incorporate the new requirements. For additional details, visit the charities page of the IRS website at www.irs.gov. New Filing Requirement for Small Organizations The 990-N was formally launched February 4, 2008. For additional details, scroll down and click on the page for E-Postcard/990-N. Continuing Delays Last fall the IRS Director of Exempt Organizations acknowledged there have been delays: "Over the past several years, the number of applications for tax-exempt status has continued to rise. The increase in applications, coupled with the need to scrutinize applications more closely to ensure that the organization qualifies for tax-exempt status, has resulted in a backlog of cases awaiting assignment... While we are working to reduce the backlog, we recognize that applicants may be frustrated by the wait time." Additional information about processing delays is available on the IRS website at Where Is My Exemption Application?

Praise for www.form1023help.com Great site...I needed to confirm a few things (second opinion) and found your site to be an effective resource...Well done, comprehensive & easy to follow.  Dale Schroedetski, Recently I, Inc This is really good! I'm sending it out on our list serve...Thanks for your good work!  Barbara Gerson Financial Support for Nonprofit Management (NY) I have filled out hundreds of these 1023s for charter schools, and just when I thought I knew everything, I come across a very helpful website.  Thanks for the hard work that went into this site.  Phillip and Suzy Murray I was greatly surprised to find such a terrific site! Lois Songer ...the site is a keeper. Thanks. Marty, LAMA Associates Thank you for all of your information regarding the 501(c)(3) application process.  The materials were extremely helpful! N. Wulfers. This is a fantastic resource! Our application (for a new school) was all put together; after reading your inquiry letter information, I was able to include a few additional documents that should help us through without an inquiry on these points. Meghan in Portland, OR You have really adopted the essence of the Information Age: giving out valuable information free to the public thereby empowering people... Josh Wagner

There are limits on how much information a website can provide. Prepare Your Own 501(c)(3) Application, an ebook by Sandy Deja, has more than double the information, including worksheets, samples, research hints and useful links. Find out more at www.501c3Book.com. This page last updated September, 2009

Keep the IRS Happy  IRS Happy, cont.  E-Postcard/990-N  About this Website