Federal tax law generally requires that an organization timely file an application before it can qualify for exemption from federal income tax as a section 501(c)(3) charitable organization, or receive deductible charitable contributions. Therefore, contributions to an organization that is required to file a Form 1023-series application but has not are not deductible. Churches and small organizations may receive tax deductible contributions even though they have not filed a Form 1023-series application, however.
