What are the Form 1023 Schedules?
IRS Form 1023 has 8 schedules numbered alphabetically from A to H. Schedules on the form 1023 are additional questions that the IRS expect you to answer based on the circumstances of the applicant organization.
Most straight forward small nonprofit organizations applying for tax exemption usually don’t need to fill out any form 1023 schedules, however if the form 1023 redirects you to one, it means it is required and has to be answered.
The most common schedules of form 1023 are schedule H which is for providing scholarship, and schedule A which is for churches.
Here’s the list of IRS form 1023 schedules and instructions for what to do if you are required to fill one out:
- Schedule A of the Form 1023 is only for churches. These are the instructions on how to answer the questions on the Form 1023 Schedule A.
- Instructions on how to answer the questions on the Form 1023 Schedule B for Private Schools, Colleges & Universities applying for tax exemption.
- Complete Instructions for the Schedule C of the Form 1023 is for hospitals, medical research organizations & Cooperative hospital service organizations.
- Schedule D of the Form 1023 is for supporting organizations. These are the instructions on how to answer the questions on the Form 1023 Schedule D.
- Instructions for Schedule E of the Form 1023 which is for organizations that are applying for tax exemption after 27 months since their incorporation.
- IRS Form 1023 Schedule F is for Low-income housing. These are the instructions on how to answer the questions on the Form 1023 Schedule F.
- Schedule G of the form 1023 is for organizations that are considered successor to another organization whether a for-profit or a nonprofit entity.
- Instructions and answers for Schedule H of the Form 1023 for organizations that provide scholarships, educational loans and educational grants.