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, the IRS requires that Form 1023 applications for recognition of exemption be submitted electronically online at www.pay.gov. For more information, please refer to the Form 1023 product page. The IRS will provide a 90-day grace period during which it will continue to accept paper versions of Form 1023 (Rev. 12-2017).
Charitable, Religious and Educational Organizations (501(c)(3))
Social Welfare Organizations (501(c)(4) organizations)
- Form 8976, Notice of Intent to Operate Under Section 501(c)(4)
- Form 1024-A (PDF)
- Instructions for Form 1024-A (PDF)
Other Nonprofit or Tax-Exempt Organizations (501(a))
Additional information
- Exempt Organizations Form 1023-EZ Approvals
- Publication 4220, Applying for 501(c)(3) Status (PDF)
- 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