Instructions for Form 1023-EZ (Rev. January 2017). Instructions for Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code - irs-2026

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  1. Click ‘Get Form’ to open it in the editor.
  2. Begin by completing the Form 1023-EZ Eligibility Worksheet to confirm your eligibility. If you answer 'No' to all questions, proceed with filling out the form.
  3. In Part I, provide your organization's full name and mailing address as listed in your organizing documents.
  4. Complete Part II by selecting your organizational structure and entering the necessary details about your entity type.
  5. In Part III, describe your specific activities and ensure they align with the exempt purposes under section 501(c)(3).
  6. Fill out Part IV to classify your foundation status as either a public charity or private foundation based on your funding sources.
  7. Finally, electronically sign the form in Part VI, ensuring that you check the 'penalties of perjury' box before submitting.

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See more Instructions for Form 1023-EZ (Rev. January 2017). Instructions for Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code - irs versions

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Exemption requirements - 501(c)(3) organizations To be tax-exempt under section 501(c)(3) of the Internal Revenue Code, an organization must be organized and operated exclusively for exempt purposes set forth in section 501(c)(3), and none of its earnings may inure to any private shareholder or individual.
Form 1023-EZ is used to apply for recognition as a tax-exempt organization under Section 501(c)(3). Applicants can learn more about the requirements, benefits, limitations and expectations of tax-exempt organizations by accessing the online courses at the IRS Small to mid-size tax-exempt organization workshop.
Specifically, applicant organizations must satisfy the IRS definition of small. That means they must: Anticipate less than $50,000 in annual gross receipts each year for the first 3 years, and. Have already had less than $50,000 in annual gross receipts for all 3 prior years (if any), and.
The main difference between the two is the docHub amount of information that the IRS requires for Form 1023 and the complexity of the information you must provide to complete the application.
The user fee for Form 1023-EZ is $275. The user fees must be paid through Pay.gov when the application is filed.

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