Form 1023: representation by authorized representative

What requirements apply if an organization will be represented by an attorney or other authorized representative?

Someone other than an attorney of record, officer, director, or employee may represent an organization in connection with its application for exemption. The IRS cannot discuss an application with such a person, however, unless the organization submits Form 2848, Power of Attorney and Declaration of Representative PDF, or Form 8821, Tax Information Authorization PDF.