Applying for Tax Exempt Status

Once you have followed the steps outlined on this page, you will need to determine what type of tax-exempt status you want.

Note: As of January 31, 2020, Form 1023 applications for recognition of exemption must be submitted electronically online at Pay.gov. As of January 5, 2021, Form 1024-A applications for recognition of exemption must also be submitted electronically online at Pay.gov.  As of January 3, 2022, Form 1024 applications for recognition of exemption must be submitted electronically online at Pay.gov as well. A grace period will extend until April 30, 2022, where paper versions of Form 1024 will continue to be accepted. For more information, please refer to the Form 1024 product page.

Charitable, Religious and Educational Organizations (501(c)(3))

• Form 1023-EZ
• Instructions for Form 1023-EZPDF
• Form 1023  
• Instructions for Form 1023 PDF

Social Welfare Organizations (501(c)(4) organizations)

• Form 8976, Notice of Intent to Operate Under Section 501(c)(4)
• Form 1024-A
• Instructions for Form 1024-A PDF

Other Nonprofit or Tax-Exempt Organizations (501(a))

• Form 1024
• Instructions for Form 1024 PDF

Additional information

• Application Process: A step-by-step review of what an organization needs to know and to do in order to apply for recognition by the IRS of tax-exempt status
• Publication 4220, Applying for 501(c)(3) StatusPDF
• Publication 557, Tax-Exempt Status for Your Organization PDF
• Group exemptions PDF
• FAQs - Applying for tax exemption
• FAQs - Form 1023
• Top ten tips to shorten the tax-exempt application process
• Sample application questions
• Can the IRS expedite my application?
• Power of attorney - appointing someone to represent you
• Life cycle of an exempt organization
• Federal tax obligations of nonprofit corporations

Online training

• Applying for Tax Exemption - An Overview