Instructions for Form 1023 Part VIII (8)- Effective Date & IRS 27 Month Rule

Form 1023 Part VIII (8) Are you submitting this application more than 27 months after the end of the month in which you were legally formed? If “Yes,” complete Schedule E.

Now as for the 27 month rule, in general, an organization has 27 months after its formation to apply for tax exemption status in order to be exempt from paying taxes from the date of its incorporation. If you have missed a giant 2 and ¼ years window, you should have a damn good explanation, but that doesn’t mean you can’t apply.

Instructions For Form 1023 Part VIII (8)- Effective Date & IRS 27 Month Rule

It only means that in case you’re approved, the IRS won’t backdate your exemption, and the date of the exemption will be the approval date of the 501c3 status. And Yes, you need to complete the Form 1023 Schedule E.

Please see the complete instructions for all the IRS Form 1023 Schedules.



(Next Step) Form 1023 Part IX – Annual Filing Of Form 990 Requirements
(Previous Step) IRS Form 1023 Part VII (7) Foundation Classification

Nonprofit Bylaws - Nonprofit Articles of Incorporation - Nonprofit Conflict of Interest Policy

NOTE: If you’d like to receive the following organizing documents:

  • Nonprofit Articles of Incorporation,
  • Nonprofit Bylaws,
  • Nonprofit Conflict of Interest Policy,
  • Conflict of Interest Policy Acknowledgment,
  • Form 1023 Attachment with all the answers,
  • Form 1023 Expedite Letter template,
  • and Donor Contribution Form

in Microsoft Word Document format, please consider making a donation and you’ll get to download them immediately. Not only they're worth well over $1000 in value, they will save you weeks of copy pasting and formatting as they are ready to go templates which only need changing names and addresses.
IRS Form 1023 Application Review