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Organization Did Not File Form 1023

Federal tax law generally requires that an organization timely file Form 1023, 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 Form 1023 but has not are not deductible.  Churches and small organizations may receive tax deductible contributions even though they have not filed Form 1023, however.

Page Last Reviewed or Updated: 05-Mar-2014