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.
Form 1023, Interactive
Interactive version of Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, includes helpful hints and links to help applicants submit a complete application.
Standard PDF version of the Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. It does not include helpful hints and links to information on IRS.gov.
Instructions for Form 1023 (HTML)
Accessible Form 1023
Accessible version of Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.
Other Items You May Find Useful
Stay Exempt, Tax Basics for Exempt Organizations
Notice 1382, Changes for Form 1023
Publication 1771, Charitable Contributions - Substantiation and Disclosure Requirements
Publication 1828, Tax Guide for Churches and Religious Organizations
Comment on Form 1023
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CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.
Information on Tax-Exempt Application Process
Form 5768, Election Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation
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