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

Popular For Tax Pros

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

Charitable Organization - Exemption Application

To apply for exemption, a foundation should obtain and complete the required forms (applications for employer identification number and exemption) and submit them along with the required user fee. If a foundation will be represented by an attorney or other representative, it must also submit a power of attorney. See When to File for a discussion of deadlines for filing an application.


Public disclosure requirements apply to exemption applications that the IRS approves. In addition, cases in which the IRS has issued a letter denying or revoking a foundation's exempt status are subject to public disclosure under Internal Revenue Code.


As of July 2014, a shortened version of the standard application (Form 1023) was made available as Form 1023-EZ, Streamlined Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code. Private operating foundations and certain other organizations cannot file a Form 1023-EZ. To learn more about this process and whether your organization is eligible refer to Revenue Procedure 2016-5, which is updated annually.  


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