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Form 1023: Geographic Scope of Fundraising Activities

What is the purpose of asking about fundraising efforts in states and local jurisdictions, including whether it is for the applicant organization or for another organization?

This question is part of a series of questions aimed at having an organization provide information about where, how and with whom it conducts fundraising. The intent of this question is for organizations to describe their actual or planned fundraising efforts rather than possible or speculative programs. Although fundraising provides an important opportunity for organizations to inform the public about their programs and gather financial support, it also provides opportunities for abuses. Being informed of the entire range of fundraising efforts in which an organization is involved, the IRS can exercise appropriate oversight as part of the application process. 

Fundraising efforts conducted on websites may be described as not being limited to any particular state or local jurisdiction.

Page Last Reviewed or Updated: 03-May-2013