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

What is the purpose of the questions about specific activities in Part VIII 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. 

Specific activities covered in Part VIII are the following:

  • Political campaign intervention (Line 1)
  • Legislative activities (Line 2)
  • Gaming activities, including bingo (Line 3)
  • Certain fundraising activities (Line 4)
  • Affiliation with governmental units (Line 5)
  • Economic development activities (Line 6)
  • Third party development or management contracts (Line 7)
  • Joint ventures with persons other than section 501(c)(3) organizations (Line 8)
  • Childcare activities (Line 9)
  • Ownership or other rights in intellectual property (Line 10)
  • Accepting contributions of real property, conservation easements, closely held securities, intellectual property, vehicles or collectibles (Line 11)
  • Activities in foreign countries (Line 12)
  • Making grants, loans or other distributions to organizations (Line 13)
  • Making grants, loans or other distributions to foreign organizations (Line 14)
  • Close connections with any organizations (Line 15)
  • Applying for exemption as a cooperative hospital service organization under Code section 501(e) (Line 16)
  • Applying for exemption as a cooperative service organization of operating educational organizations under Code section 501(f) (Line 17)
  • Applying for exemption as a charitable risk pool under Code section 501(n) (Line 18)
  • Operating a school (Line 19 and Schedule B)
  • Providing hospital or medical care (Line 20 and Schedule C)
  • Providing low income housing or housing for the elderly or handicapped (Line 21 and Schedule F)
  • Providing scholarships, fellowships, educational loans, or other educational grants to individuals (Line 22 and Schedule H)