Form 1023: Purpose of Questions About Specific Activities (Part IV)


What is the purpose of the questions about specific activities in Part IV of Form 1023?

Form 1023 consolidates in one section all questions regarding past, current, or planned activities in commonly recurring areas. These questions ask for information about prohibited and restricted activities, including impermissible private benefit; information to help the organization establish that its activities will otherwise further exempt purposes; and information relating to the requirement to file annual returns or other tax compliance responsibilities. They then ask the applicant to explain responses, or complete a schedule providing additional details.

Some of the specific activities covered in Part IV are the following:

  • Political campaign intervention
  • Legislative activities
  • Ownership or other rights in intellectual property
  • Credit counseling or other financial educational activities
  • Making grants, loans or other distributions to organizations
  • Making grants, loans or other distributions to foreign organizations
  • Activities in foreign countries
  • Donor advised funds
  • Operating a school
  • Providing hospital or medical care
  • Providing low income housing
  • Providing scholarships, fellowships, educational loans, or other educational grants to individuals
  • Fundraising activities