Filing on paper?
As of January 31, 2020, the IRS requires that Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, be completed and submitted through Pay.gov. There is a 90-day grace period during which the IRS will continue to accept paper versions of Form 1023.
Organizations file this form to apply for recognition of exemption from federal income tax under section 501(c)(3).
Note. You may be eligible to file Form 1023-EZ, a streamlined version of the application for recognition of tax exemption. You must complete the Form 1023-EZ Eligibility Worksheet in the Instructions for Form 1023-EZ to determine if you are eligible to file this form. If you are not eligible to file Form 1023-EZ, you can still file Form 1023 (or Form 1023, Interactive) below.
To submit Form 1023, you must:
- Register for an account on Pay.gov.
- Enter "1023" in the search box and select Form 1023.
- Complete the form.
Electronic Filing of Form 1023 -- 31-JAN-2020
Other Items You May Find Useful
Stay Exempt, Tax Basics for Exempt Organizations
Publication 1771 (PDF), Charitable Contributions - Substantiation and Disclosure Requirements
Publication 1828 (PDF), Tax Guide for Churches and Religious Organizations
Information on Tax-Exempt Application Process
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