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Exemption Application: When to File (Private Foundation)

Generally, an organization required to apply for recognition of exemption must file a properly completed and executed Form 1023 with the Service within 27 months from the end of the month in which it was organized for its exemption to be effective from its date of formation. This deadline can be extended if the organization meets certain requirements.

 


Return to Life Cycle of a Private Foundation

 

Page Last Reviewed or Updated: 30-Apr-2013