Why does Form 1023 request detailed information about an organization's members and other individuals and organizations that receive benefits from it? Form 1023, Part IV, asks whether in conducting its exempt functions, an organization limits its programs to certain groups. It also asks whether individuals related to key individuals are eligible to receive benefits from the organization. The purpose of these questions is to verify that an organization operates for public purposes and not for the private benefit of an organization's members or other private individuals or organizations.
