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Applications for property tax exemptions are filed with the appraisal district in the county in which the property is located. The general deadline for filing an exemption application is before May 1. Appraisal district chief appraisers are solely responsible for determining whether property qualifies for an exemption.
Organizations must electronically file this form to apply for recognition of exemption from federal income tax under section 501(c)(3).
The user fee for: Form 1023 is $600. Form 1023-EZ is $275.
A tax exempt organization may need a letter to confirm its tax-exempt status or to reflect a change in its name or address. If so, an organization may generally contact Customer Account Services by phone, letter, or fax to request an affirmation letter.
Schedule E of the Form 1023 is for organizations that are applying for tax exemption after 27 months has passed since their incorporation. Under normal circumstances, nonprofit organizations have 27 months to apply for tax exemption and their revenue will be exempt from the date of their incorporation.
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Applications for nonprofit status must be submitted online to the IRS. If an organization is eligible to apply for nonprofit status with Form 1023-EZ, the process can take as little as four weeks. For those who must file Form 1023, the process could take up to six months or longer.
As of January 5, 2021, Form 1024-A applications for recognition of exemption must also be submitted electronically online at Pay.gov. As of January 3, 2022, Form 1024 applications for recognition of exemption must be submitted electronically online at Pay.gov as well.
Note: As of January 31, 2020, Form 1023 applications for recognition of exemption must be submitted electronically online at Pay.gov. As of January 5, 2021, Form 1024-A applications for recognition of exemption must also be submitted electronically online at Pay.gov.