Organizational leadership can learn more about these topics and the benefits, limitations and expectations of tax-exempt organizations by attending 10 courses at the online Small to Mid-Size Tax Exempt Organization Workshop.
General Information - Part I
- What is included in the Form 1023 package?
- Must an organization obtain an employer identification number to apply for exemption?
- Can an organization use a "mailing address" on its application?
- What requirements apply if an organization will be represented by an attorney or other authorized representative?
- Why does Form 1023 ask for information about payments to third parties for assistance in creating the organization?
- Why does Form 1023 request a fax number and e-mail address?
- Does it matter if an organization is formed in a country other than the United States?
- Can you modify the fillable portion of the Form 1023 electronic file so we can add the phrase "see attachment"?
Organizational Structure and Organizing Documents
- What kinds of organizations can file Form 1023?
- Can a limited liability company file Form 1023?
- How does the IRS process an application submitted by an organization that does not have the required organizational structure?
- What provisions must be in an organization's organizing document for it to qualify for exemption under section 501(c)(3)?
Narrative of Activities
- What activities should be described in Part IV of Form 1023?
- How much detail should be provided in the narrative description of activities?
Compensation and Other Financial Arrangements with Officers, Directors, Trustees, Employees, and Independent Contractors
- Why does Form 1023 request detailed information about compensation and other financial arrangements with officers, directors, trustees, employees, and independent contractors?
- What information must be submitted about compensation of key individuals?
- What type of information is expected to be provided when describing the “qualifications” and “duties” of officers, directors, trustees, five highest compensated employees, and five highest compensated independent contractors?
- What is the purpose of the conflict of interest policy?
- Are bonuses provided through retirement plans considered non-fixed payments?
- What does an organization that does not pay compensation report in Part V?
Members and Individuals/Organizations that Receive Benefits
- Why does Form 1023 request detailed information about an organization's members and other individuals and organizations that receive benefits from it?
- What information must be submitted about benefits to members and other individuals/organizations that receive benefits from an organization?
- Why does Form 1023 ask for information about successor organizations?
- Why does Form 1023 ask for information about an organization applying more than 27 months after the month it was legally formed?
- What is the purpose of the questions about specific activities in Part VIII of Form 1023?
- How far in the future do we need to project fundraising efforts?
- Must organizations report contracts for fundraising activities with their own employees?
- What is the purpose of asking about fundraising efforts in states and local jurisdictions, including whether efforts are for the applicant or another organization?
- How far reaching is the question about whether an organization has a close connection with any organizations?
- Part VIII, Question 10, asks about intellectual property. This question is very broad - as written, it could include even a charity's brochures or donor list. What do you want?
- Why does Form 1023 request detailed financial data about an organization applying for exemption?
- What financial data is requested by Form 1023?
- For what periods must the Statement of Revenue and Expenses in Part IX be completed?
Public Charity Status
- What information is requested in Part X of Form 1023?
- What is an advance ruling of public charity status?
Signature Block and User Fee Information
- How much is the user fee for an exemption application?
- How can the user fee for an exemption application be paid?
- What are the signature requirements?
- May an authorized representative sign Form 1023?
- Exempt organizations forms and instructions - get a copy of an application form
- Online minicourse, Applying for Tax Exemption
- Frequently asked questions about Form 1023
- Publication 4220, Applying for 501(c)(3) Tax-Exempt Status (PDF)
- Publication 557, Tax-Exempt Status for Your Organization (PDF)
- Publication 4573, Group Exemptions (PDF)
- Publication 1635, Understanding Your EIN (PDF)
- Application for Recognition of Exemption (501(c)(3))
- Application for Recognition of Exemption (non-501(c)(3))
- Application Process: A step-by-step review of what an organization needs to know and to do in order to apply for recognition by the IRS of tax-exempt status