UPDATE! Form 1023 can no longer be filed on paper. It must be filed electronically at the pay.gov website. You must register for an account (free) at pay.gov in order to fill out and submit Form 1023, Form 1023-EZ, Form 1024, and Form 1024-A. You can go to pay.gov and search for the form you want by entering the form name in the search box. Once you arrive at the page for the form, scroll down and click on “preview form” to view a PDF.
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.
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