IRS Form 1023 checklist for nonprofit organizations
I know that filling out the Form 1023 and preparing your organizational documents was a long process, trust me, I do it every day, but fight the urge of sending your application right away. I guarantee you that you have many mistakes in it, so sleep on it for a few days and give it one last review. Compare your Form 1023 with your Form 1023 attachment to make sure that you are not missing any answers. When you are absolutely sure that you’ve done your best, follow the Form 1023 Checklist provide by the IRS with your application. Make sure not to staple your check to anything, use a paper clip if needed. Organize all your documents and mark every document with a sticky note. Before sending out your package, make sure you have a copy of everything, and hope for the best.
The check list looks something like the following:
Assemble the application and materials in this order:
- Form 1023 Checklist
- Form 2848, Power of Attorney and Declaration of Representative (if filing)
- Form 8821, Tax Information Authorization (if filing)
- Expedite request (if requesting)
- Application (Form 1023 and Schedules A through H, as required)
- Articles of organization
- Amendments to articles of organization in chronological order
- Bylaws or other rules of operation and amendments
- Documentation of nondiscriminatory policy for schools, as required by Schedule B
- Form 5768, Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation (if filing)
- All other attachments, including explanations, financial data, and printed materials or publications. Label each page with name and EIN.
- User fee payment placed in envelope on top of checklist. DO NOT STAPLE or otherwise attach your check or money order to your application. Instead, just place it in the envelope.
If you need me to review your documents to make sure everything is correct please see the Application Review Page.
After you’ve filed your Form 1023:
If an exemption application does not contain the required information, the IRS may return it with a letter of explanation, and will not consider the application on its merits. If you resubmit a completed application within the time period indicated in the letter from the IRS, it will be considered received on the original submission date. In that case, if the original submission was timely, the application will be considered timely filed.
Different Application Form Needed
If a different application form is required for your organization, the IRS will so advise your organization and will provide the appropriate application form for your convenience in reapplying under that paragraph, if you wish to do so. Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied.
When a specific application form is needed for the paragraph under which your organization qualifies, that form is required before a letter recognizing exemption can be issued. This includes cases in which an exemption letter is modified to recognize an organization’s exempt status under a paragraph other than the paragraph under which it originally established exemption.
Organizations that submit a complete Form 1023 application will receive an acknowledgment from the IRS. Others will receive a letter requesting more information or returning an incomplete application. Applicants also will be notified if the application is forwarded to the Headquarters of the IRS for consideration. These letters will be sent out as soon as possible after receipt of the organization’s application.
Best of luck to you and don’t forget to leave a feedback and ask any questions you may have.