About Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code


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.

Current Revision

To submit Form 1023, you must:

  1. Register for an account on Pay.gov.
  2. Enter "1023" in the search box and select Form 1023.
  3. Complete the form.

Instructions for Form 1023 (Print Version (PDF))

Recent Developments

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Publication 1771 (PDF), Charitable Contributions - Substantiation and Disclosure Requirements

Publication 1828 (PDF), Tax Guide for Churches and Religious Organizations

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