On Part X (10) of the Form 1023, there's no need to physically or electronically sign Form 1023 when filing online. However, by submitting the application, you're declaring under penalties of perjury that you're authorized to sign on behalf of your organization, that you've thoroughly reviewed the application, and to the best of your knowledge, everything is true, correct, and complete.
Form 1023 Instructions Part X Table of Contents
Form 1023 Part X: Signature and Supplemental Responses Upload
Be warned: if any information is knowingly false or misleading, you could face serious legal penalties, including fines, denial of tax-exempt status, or even criminal charges.
There's a little checklist on the next page which you should check all that apply to you and proceed to upload your attachments and supplemental responses (Bylaws, Conflict of Interest Policy, Narrative and budget,...)
All the form 1023 supplemental responses and organizing documents should be combined into a single PDF file as the IRS doesn't accept multiple uploads on pay.gov.
The max files size is 10MB, so make sure you don't go over that as it will reject the upload but won't tell you why.
Use the Supplemental Responses Template for the first page of the form 1023 PDF attachment to show where and which page the examiner can find each document. This table of content is included with the starter package, so use it.
If you have done everything right, you'll receive a determination letter like this and you can finally open the champagne bottle. If you need to expedite your form 1023 application, proceed to the next section.
If you need to be certain that your Form 1023 and organizing documents have a chance of approval, see the Form 1023 Application Review Page.
Best of luck to you and ask any questions you may have.
Form 1023 Part X: Rejection of Incomplete Applications
If your exemption application is missing required information, the IRS will send a letter telling you what's wrong. Until you fix it, the IRS doesn't evaluate your application at all. You're not "in review". You're parked.
If you correct the defects and resubmit within the deadline stated in the IRS letter, the application keeps its original received date. That matters, because if your first submission was timely, the corrected version is treated as timely. Miss that resubmission window and you lose that protection.
Form 1023 Part X: if you Use the Wrong Application Form
If you filed the wrong exemption application (e.g. 1023 instead of 1024), the IRS will tell you and point you to the correct form. You're expected to reapply under the section you actually qualify for.
You don't need to resend supporting material the IRS already has, but you have to provide any additional information required for the correct form. If you fail to respond within the time allowed, the IRS will continue processing your application under the section you originally selected, even if it doesn't fit. That mistake becomes yours.
Form 1023 Part X: IRS Responses to Your Filing
If you submit a complete Form 1023, the IRS will acknowledge receipt on pay.gov and through email. If you submit an incomplete one, you will get an actual letter asking for missing information or rejecting the application outright. If the IRS sends your application to Headquarters for further review, you will be notified as well, and it's never a good sign.
These notices go out as soon as the IRS processes your submission. Silence usually doesn't mean approval or normal timeframe. It usually means your file is waiting on something you failed to do.
Further Reading & References
- Nonprofit Bylaws Template – Attach the final version that matches your application.
- Conflict of Interest Policy – Another required attachment the IRS expects to see.
- Expedited Handling Request – If your case qualifies for priority review.
- State Tax & Compliance After 501c3 501(c)(3) Approval – How to stay legal once your IRS letter arrives and state taxes start lurking.