Get the up-to-date 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-2024 now

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Beginning January 31, 2020, applications for recognition of exemption on Form 1023 must be submitted electronically online at Pay.gov. The IRS will provide a 90-day grace period during which it will continue to accept paper versions of Form 1023 (Rev. 12-2017).
This form is first due within six months of filing the initial Articles of Incorporation and thereafter is due every two years during the calendar month that the Articles of Incorporation were filed and can be filed up to five months in advance of that date.
Using Form 1023 to File If you file Form 1023, the average IRS processing time is 3-6 months. Processing times of 9 or 12 months are not unheard of. The IRS closely scrutinizes these applications, as the applicants are typically large or complex organizations.
0:28 2:38 Learn How to Fill the Form 1023 Application for Recognition of ... YouTube Start of suggested clip End of suggested clip Fill. Out part 1 providing the identification. Information for the applying group in lines 1 throughMoreFill. Out part 1 providing the identification. Information for the applying group in lines 1 through 12 provide the organizational structure of your group in part 2.
In the event that you exceed the $50,000 threshold, the IRS can retroactively revoke your organization's 501(c)(3) status if you are unable to make a persuasive case that you met the Form 1023-EZ eligibility criteria at the time you applied.

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The 1023-EZ is shorter and easier to complete. By comparison, the long-form 1023 is 12 pages and includes eight sections. To complete the 1023, you must provide detailed narratives, financial information, and copies of the organization's formation documents, bylaws, conflict of interest policy, and financial records.
How much is the user fee for an exemption application? The user fee for Form 1023 is $600. The user fee for Form 1023-EZ is $275. The user fees must be paid through Pay.gov when the application is filed.
The average processing time for Form 1023-EZ is about 2-4 weeks. By contrast, Form 1023 can take between 3 and 6 months for processing, and it could take up to a year.
Using Form 1023 to File If you file Form 1023, the average IRS processing time is 3-6 months. Processing times of 9 or 12 months are not unheard of. The IRS closely scrutinizes these applications, as the applicants are typically large or complex organizations.
1:24 2:38 Learn How to Fill the Form 1023 Application for Recognition of ... YouTube Start of suggested clip End of suggested clip You are required to fill out a financial statement in part 9 you must establish. Your public charityMoreYou are required to fill out a financial statement in part 9 you must establish. Your public charity status in part tim certifying that all your answers are accurate.

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