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Organizations Not Required to File Form 1023

Churches and organizations (other than private foundations) with annual gross receipts normally $5,000 or less are not required to file Form 1023 and obtain recognition of tax exemption for contributors' contributions to them to be tax deductible. Although there is no requirement to do so, many churches and small organizations seek IRS recognition because recognition assures contributors that contributions are deductible. For more information, see Publication 1828, Tax Guide for Churches and Religious Organizations, and Public Charity - Exemption Application.

 

Page Last Reviewed or Updated: 12-Mar-2014