Form 1023Nonprofit & Exempt Organizations
Application for Recognition of Exemption
Application to the IRS for recognition as a tax-exempt charitable organization. Approval makes donations tax-deductible for donors.
Who Files This Form
Organizations seeking 501(c)(3) tax-exempt status
Due Date
Within 27 months of formation
Important Notes
Smaller organizations (gross receipts under $50,000 and assets under $250,000) can use the simpler Form 1023-EZ. Filing fee is $600 (Form 1023) or $275 (Form 1023-EZ).
Related Forms
Official IRS Source
Always download the current version and instructions from the IRS website before filing.
Educational Reference Only: This is general information about Form 1023, not tax advice. Form instructions change annually. Always download the current version from irs.gov and read the official instructions. Consult a qualified tax professional for your specific situation. Read full disclaimer →