Instructions for IRS Form 1023 Part I – Identification of applicant
In Form 1023, Part I is the start of your application.
If you haven’t done so already, download the latest PDF version of the IRS form 1023 from here and let’s get started. Do not print and hand-fill this form, the Form 1023 is an editable PDF form that you can fill out on your computer and save for later revisions. Also make sure to download the Instructions to the Form 1023 from here as well, as the IRS makes periodic changes to this document. Either way, stick to the text of this site as even the new form is vague at best. If you want me to review your application later, do NOT use the interactive form.
In the Part I, You are asked the basic and preliminary questions to stablish who you are, and your legality as an entity. Your nonprofit organization starts its journey to tax exemption from here.
NOTE: If you’d like to receive the six major documents, (Articles of Incorporation, Nonprofit Bylaws, and Conflict of Interest Policy, Form 1023 Attachment, Expedite Letter Sample, and Donor Contribution Form) in Microsoft Word Document format, please consider making a donation and you’ll get to download them immediately. This will save you weeks of copy pasting and formatting as they are ready to go templates which only need changing names and addresses.
Form 1023 Part I, Question 1. Full name of organization (exactly as it appears in your organizing document)
Kind of a no-brainer but apparently not. You have to use the full name of your organization. If your organization is called “Bread For Dummies Corp.” don’t write “Bread For Dummies Corporation.” Use the correct name all the time in every reference.
Form 1023 Part I, Question 2. c/o Name (if applicable)
In this section list the name of your representative officer so all communications are done through one person. This way you don’t have to chase down your board members to find out who got mail.
Form 1023 Part I, Question 3. Mailing address (Number and street)
A post office box is the best option as it will be less likely for your dog to chew your determination letter. Also PO BOX is a good idea because you can direct all your mails to a single address. Unless you already have an office and you do get your mails there, consider using a mail box to be safe.
Form 1023 Part I, Question 4. Employer Identification Number (EIN)
You should already have your EIN, see this section if you don’t.
Form 1023 Part I, Question 5. Month the annual accounting period ends (01 – 12)
It’s entirely up to your board to set your fiscal year. It can be January, March, or any other months. It’s a good idea to set your fiscal year to December 31st so every accounting period ends with the actual year.
Form 1023 Part I, Question 6. Primary contact (officer, director, trustee, or authorized representative)
Use the agent you listed in the section 2 on this page. Keep that person the same throughout the application.
Form 1023 Part I, Question 7. Are you represented by an authorized representative, such as an attorney or accountant? If “Yes,” provide the authorized representative’s name, and the name and address of the authorized representative’s firm. Include a completed Form 2848, Power of Attorney and Declaration of Representative, with your application if you would like us to communicate with your representative.
Since you are using this website, the answer should be NO.
Form 1023 Part I, Question 8. Was a person who is not one of your officers, directors, trustees, employees, or an authorized representative listed in line 7, paid, or promised payment, to help plan, manage, or advise you about the structure or activities of your organization, or about your financial or tax matters? If “Yes,” provide the person’s name, the name and address of the person’s firm, the amounts paid or promised to be paid, and describe that person’s role.
List the names and addresses if such person(s) exist. Do NOT list me or this website as your help on your form 1023. This site contains public information based on my goodwill. In no way you should use my name or this website as consultant or as the person that helped you plan, manage, or advised you about the structure or activities of your organization, or about your financial or tax matters.
Form 1023 Part I, Question 9. Organization’s website:
If you are starting your organization out of your home or actually care about succeeding with your mission, you need a website. There’s no way around it. Not later, not tomorrow, but now. You need to have it up and running before you submit your application. Your organization’s website is your image for the IRS, where they can find more information and see if you actually mean business. Your website is your real office. You can run an organization out of a garage with a well built website, but you can’t reach out to potential audience and donors without it. Think of it this way; how many of you have ever been to Google headquarter, and how many of you have been to Google website? It also serves as your medium for transparency, and publicly sharing your orgaizational documents which are required by law. Please see this section to see what documents you have to make available for public inspection.
Form 1023 Part I, Question 10. Certain organizations are not required to file an information return (Form 990 or Form 990-EZ). If you are granted tax-exemption, are you claiming to be excused from filing Form 990 or Form 990-EZ? If “Yes,” explain. See the instructions for a description of organizations not required to file Form 990 or Form 990-EZ.
The answer is a big fat NO. The reason is that if you answer yes, you’ll most likely be questioned on why you said yes. The safe answer is no, whether you think you’ll file or not. It’s simple, if you make more than $25,000 you file, if not you file 990 E-card. This question is idiotic, but as we progress you’ll get used to these loaded questions.
Form 1023 Part I, Question 11. Date incorporated if a corporation, or formed, if other than a corporation.
Enter the date of your incorporation or formation as an organization. If you have not incorporated yet, STOP. Read the Starting a nonprofit organization first steps before going any further.
Form 1023 Part I, Question 12. Were you formed under the laws of a foreign country?
The answer should be no, unless you were organized outside of the United States. If you are answering yes, seek professional assistance.