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Organization Did Not File Form 1023-series application

Federal tax law generally requires that an organization timely file an application before it can qualify for exemption from federal income tax as a section 501(c)(3) charitable organization, or receive deductible charitable contributions. Therefore, contributions to an organization that is required to file a Form 1023-series application but has not are not deductible.  Churches and small organizations may receive tax deductible contributions even though they have not filed a Form 1023-series application, however.

Page Last Reviewed or Updated: 01-Jul-2014