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IRS Form 1023 Checklist

To avoid forgetting anything important when you fill out your IRS Form 1023, refer to this brief checklist. Don't forget to specify the time period for each form and refer back to this list if you're unsure how to continue. As always, you can contact our support team with any additional questions regarding filing your return, or contact the IRS directly at IRS.gov.

Your application and materials should be filed in the following order:

  • If you're a filing a Power of Attorney and Declaration of Representative, insert Form 2848 first.
  • If you're filing a Tax Information Authorization, Form 8821, insert it next.
  • If you need to expedite your filing, make sure you insert your request next.
  • Then, you will need to put your application containing Form 1023 and Schedules A through H.
  • Your articles of organization come next, and all accompanying documents that were approved with those articles.
  • Any amendments to the articles of organization need to be included after your original declaration in the order which they were issued.
  • If you have bylaws or other governing rules of operation, they will need to be included after your amendments to the articles of organization, with the amendents to any bylaws following the original bylaw documents.
  • If the organization is a school, it needs to include a nondiscriminatory policy required by Schedule B here.
  • Next, the 5768 Form for Election/Revocation of Election of an eligible section 501(c)(3) organization is necessary.
  • If the organization is filing expenditures to influence legislation, they need to be added to the documents here.
  • All other attachments, including statements, financial data, and printed materials or publications need to be included at the end of the packet.
  • Please Note: Each page must be labeled with the name and the EIN of the organization.

Once you've organized your materials, place your payment in an envelope on top of the packet of papers you've gathered. DO NOT STAPLE OR ATTACH YOUR PAYMENT TO YOUR APPLICATION. Once that is complete, seal the envelope.

Your Employer Identification Number, or EIN, is the number issued to you as a unique identifier by the IRS.

If your organization is Schedule A through H, you need to complete parts I through XI on the application. Some things you'll need to have with you when you:

Specific details about your past, present, and future planned activities. Be as specific as possible and give realistic figures in your estimations of financing for each activity as well as your sources of revenue. If you generalize or fail to answer any questions on Form 1023, you may fail to be recognized as a tax exempt entity, leaving you responsible for all taxes, fees, and penalties of a tax-abiding entity.

You will need to outline and describe your purposes and proposed activities in specific, easily-understood terms. For example, if you want to have a bake sale to raise money to buy a new set of computers for a low-income school, your project goals need to be clearly outlined.

All your financial information and estimations should correspond with your proposed activities and make reasonable sense as it relates to costs, expenses, and other financial costs associated therein.

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Frequently Asked Questions

Find answers related to e-filing IRS Form 990-N (e-Postcard), 990-EZ, 990, 990-PF, Form 1120-POL and Extension Form 8868 with our Frequently Asked Questions.

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