If you are applying for tax-exempt status for a 501(c)(3) organization in 2018, be sure to use the most recent release of Form 1023.
The IRS has just released the December 2017 revision of this lengthy form. The significant changes are:
- It dropped the questions pertaining to the advance ruling period, which has been out of use beginning in 2008. This should eliminate considerable confusion.
- It added agricultural research organizations to the list of reasons for not being a private foundation.
And be sure to use the updated instructions as well.
The previous revision was released in 2013.