Form 1023-EZ Now Available!
new form is only two and a half pages long. The IRS estimates
that 70% of 501(c)(3) applicants
will be eligible to use this "Streamlined"
form. Size, history, activities and
foundation status can all make an
Eligible applicants check boxes to certify that they are eligible to
file the form, and
that they have met the organizational, operational
and public support tests. There is no requirement
to submit financial
data or organizing documents. Instead of describing their activities,
applicants choose a code from an activity list in the 1023-EZ's instructions.
As of November, 2014, the IRS had not posted Frequently Asked
prepared by Sandy Deja.
"New" Form 1023 Application Form
1023 currently available on IRS.gov shows a revision
date of 12/5/2013. Form 1023 has not, however,
The only change to the form is a notice about the "interactive"
501(c)(3) application now available at StayExempt.irs.gov.
New Interactive 501(c)(3) Application Form
501(c)(3) application is now available for use, at
After asking a few preliminary qestions, the interactive form walks you
through the 501(c)(3)
application, allowing you to look up information
and prepare attachments that are an integral part
of the form. The form
cannot be filed "on line;" you must still print it, add your
ments, and file in the usual way. There is no fee discount for using the
"interactive" Form 1023.
Own 501(c)(3) Application revised for 2014
Sandy Deja's ebook, Prepare Your Own 501(c)(3)
Application, has just been
revised for 2014. Links, statistics, and the list of 1023's on the
been updated. New material includes new procedures for folks who are filing
to have their status reinstated after Automatic Revocation, and details on how to
the Interactive Form 1023
User Fees. Most fees for exemption applications remain the same:
- $400 for applicants whose gross
receipts average $10,000 or less