Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Public Charity - Tax Exemption Application

To be exempt under section 501(c)(3), an organization must file an application for recognition of exemption with the IRS. The law provides limited exceptions to the filing requirement.

File either Form 1023, Interactive Form 1023 or Form 1023-EZ to apply for exemption under section 501(c)(3).  The applications have instructions, checksheets or worksheets to help you provide the information required to process your application. The IRS will not process an incomplete application.

See When to File for an explanation of the deadlines for filing an application..

Exceptions to Application Requirement

The following organizations are excepted from the exemption application requirement:

  • Churches, their integrated auxiliaries, and conventions or associations of churches; and
  • An organization that is not a private foundation and the gross receipts of which in each taxable year are normally not more than $5,000.

Additional Information

Gross Receipts Test - Section 501(c)(3) Exemption Application

Group Exemptions - Publication 4573, Group Exemptions

 


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