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pdfInstructions for Form
1023-EZ
Department of the Treasury
Internal Revenue Service
(Rev. January 2017)
Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of
the Internal Revenue Code
Email Subscription
Section references are to the Internal Revenue Code unless
otherwise noted.
Contents
General Instructions . . . . . . . . . . . . . . . . . . . .
Purpose of Form . . . . . . . . . . . . . . . . . . .
Who Can File This Form . . . . . . . . . . . . . .
How To File . . . . . . . . . . . . . . . . . . . . . . .
User Fee . . . . . . . . . . . . . . . . . . . . . . . . .
When To File (Effective Date of Exemption)
Filing Assistance . . . . . . . . . . . . . . . . . . .
Signature Requirements . . . . . . . . . . . . . .
Annual Filing Requirements . . . . . . . . . . . .
Public Inspection . . . . . . . . . . . . . . . . . . .
State Registration Requirements . . . . . . . .
Specific Instructions . . . . . . . . . . . . . . . . . . . .
Part I. Identification of Applicant . . . . . . . . .
Part II. Organizational Structure . . . . . . . . .
Part III. Your Specific Activities . . . . . . . . . .
Part IV. Foundation Classification . . . . . . . .
Part V. Reinstatement After Automatic
Revocation . . . . . . . . . . . . . . . . . . . . . .
Part VI. Signature . . . . . . . . . . . . . . . . . . .
Form 1023-EZ Eligibility Worksheet (Must be
completed prior to completing Form
1023-EZ) . . . . . . . . . . . . . . . . . . . . . . . .
National Taxonomy of Exempt Entities (NTEE)
Codes. . . . . . . . . . . . . . . . . . . . . . . . . . . .
Future Developments
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For the latest information about developments related to Form
1023-EZ and its instructions, such as legislation enacted after
they were published, go to IRS.gov/form1023.
Reminder
Do not include social security numbers on publicly
disclosed forms. Because the IRS is required to disclose
approved exemption applications and information returns,
exempt organizations should not include social security numbers
on these forms. Documents subject to disclosure include
correspondence with the IRS about the filing.
Photographs of Missing Children
General Instructions
“You” and “Us”. Throughout these instructions and Form
1023-EZ, the terms “you” and “your” refer to the organization that
is applying for tax-exempt status. The terms “us” and “we” refer
to the Internal Revenue Service.
Purpose of Form
Form 1023-EZ is the streamlined version of Form 1023,
Application for Recognition of Exemption Under Section 501(c)
(3) of the Internal Revenue Code. Any organization may file
Form 1023 to apply for recognition of exemption from federal
income tax under section 501(c)(3). Only certain organizations
are eligible to file Form 1023-EZ (see Who Can File This Form
below).
Note. Most organizations seeking exemption from federal
income tax under section 501(c)(3) are required to complete and
submit an application. However, the following types of
organizations may be considered tax exempt under section
501(c)(3) even if they do not file Form 1023 or Form 1023-EZ.
Churches, including synagogues, temples, and mosques.
Integrated auxiliaries of churches and conventions or
associations of churches.
Any organization that has gross receipts in each taxable
year of normally not more than $5,000.
Who Can File This Form
Only certain organizations are eligible to apply for exemption
under section 501(c)(3) using Form 1023-EZ. To determine if
you are eligible to file Form 1023-EZ, you must complete the
Form 1023-EZ Eligibility Worksheet.
If you answer “Yes” to any of the worksheet questions,
you are not eligible to apply for exemption under section
CAUTION 501(c)(3) using Form 1023-EZ. You must apply on Form
1023. If you answer “No” to all of the worksheet questions, you
may apply using Form 1023-EZ.
!
Before completing either Form 1023 or Form 1023-EZ,
The Internal Revenue Service is a proud partner with the
National Center for Missing & Exploited Children® (NCMEC).
Photographs of missing children selected by the Center may
appear in instructions on pages that would otherwise be
blank.You can help bring these children home by looking at the
photographs and calling 1-800-THE-LOST (1-800-843-5678) if
you recognize a child.
Jan 04, 2017
The IRS has established a subscription-based email service for
tax professionals and representatives of tax-exempt
organizations. Subscribers will receive periodic updates from the
IRS regarding exempt organization tax law and regulations,
available services, and other information. To subscribe, visit
IRS.gov/charities.
TIP we recommend reading “Life Cycle of an Exempt
Organization” at IRS.gov/charities.
How To File
The Form 1023-EZ can only be filed electronically by going to
IRS.gov/form1023 or Pay.gov (enter the term “Form 1023-EZ” in
the search box). We will not accept printed copy submissions of
the application.
Cat. No. 66268Y
Publication 1828, Tax Guide for Churches and Religious
Organizations
Publication 3079, Tax-Exempt Organizations and Gaming
Publication 3833, Disaster Relief: Providing Assistance
Through Charitable Organizations
Publication 4220, Applying for 501(c)(3) Tax-Exempt Status
Publication 4221, Compliance Guide for 501(c)(3) TaxExempt Organizations
We recommend you preview and print a copy of your
TIP application for your records before submitting it
electronically.
User Fee
A user fee of $275 is required to process your application. This
fee must be paid through Pay.gov when you file your application.
Payments can be made directly from your bank account or by
credit/debit card.
Signature Requirements
An officer, director, or trustee listed in Part I, line 8, who is
authorized to sign for the organization must sign Form 1023-EZ.
The signature must be accompanied by the title or authority of
the signer and the date.
When To File (Effective Date of
Exemption)
Generally, if you file Form 1023-EZ within 27 months after the
end of the month in which you were legally formed, and we
approve the application, the legal date of formation will be the
effective date of your exempt status.
Annual Filing Requirements
Generally, an organization that qualifies for exemption under
section 501(c)(3) is required to file an annual return in
accordance with section 6033(a). However, an eligible
organization, other than a private foundation, that normally has
gross receipts of less than $50,000 is not required to file an
annual return, but must furnish notice on Form 990-N
(e-Postcard) providing the information required by section
6033(i). See Rev. Proc. 2011-15, 2011-3 I.R.B. 322.
If you do not file Form 1023-EZ within 27 months of formation,
the effective date of your exempt status will be the date you filed
Form 1023-EZ (submission date).
If you do not file Form 1023-EZ within 27 months of formation,
and you believe you qualify for an earlier effective date than the
submission date, you can request the earlier date by sending
correspondence to the address below. The correspondence
should include your name, employer identification number (EIN),
the effective date you are requesting, an explanation of why the
earlier date is warranted, and any supporting documents. This
correspondence should be sent after you receive your
Determination Letter. Alternatively, you may complete Form
1023 in its entirety instead of completing Form 1023-EZ.
An organization that is required to file a Form 990-series
annual information return or submit an annual electronic notice,
Form 990-N, must do so even if its application for recognition of
exemption has not been filed or has been filed but not yet
approved.
If an annual information return or tax return is due while the
Form 1023-EZ is pending, complete the return, check the
“Application pending” box in the heading, and send the return to
the address indicated in the instructions.
Note. If you have been automatically revoked and are seeking
retroactive reinstatement, see Part V. Reinstatement After
Automatic Revocation of these instructions.
If an annual electronic notice, Form 990-N, is due while the
Form 1023-EZ is pending, the organization may need to contact
the IRS at 1-877-829-5500 and ask for an account to be
established for the organization so that it may file the notice.
Send effective date correspondence to:
Internal Revenue Service
Exempt Organizations Determinations
Room 4024
P.O. Box 2508
Cincinnati, OH 45201
Information on annual information return and electronic notice
filing requirements and exceptions to the filing requirements may
be found in Publication 557 and at IRS.gov/charities.
If you believe you meet an exception to filing Form 990,
Return of Organization Exempt From Income Tax; Form 990-EZ,
Short Form Return of Organization Exempt From Income Tax; or
Form 990-N, then you may request IRS recognition of this
exception by filing Form 8940, Request for Miscellaneous
Determination. A user fee must accompany the form.
Alternatively, you may complete Form 1023 in its entirety instead
of completing Form 1023-EZ.
Application process
Submitting this application does not guarantee exemption will be
recognized. If your application is incomplete or not completed
correctly, it may be rejected. In addition, you may be contacted
for additional information. Also, the IRS will select a statistically
valid random sample of applications for pre-determination
reviews, which may also result in requests for additional
information.
Note. You do not need to notify the IRS that you are excepted
from the annual filing requirement under section 6033(a) if your
basis for the exception is that you are not a private foundation,
your gross receipts are normally less than $50,000, and you are
filing Form 990-N.
Filing Assistance
For help in completing this form or general questions relating to
an exempt organization, call Exempt Organization Customer
Account Services toll free at 1-877-829-5500. You may also
access information on our website at IRS.gov/charities.
Public Inspection
Information available for public inspection. If we approve
exempt status under section 501(c)(3), both you and the IRS
must make your application and related documents available for
public inspection. For more information, please go to IRS.gov/
Charities- &-Non-Profits/Exempt-Organization-Public-Disclosureand-Availability-Requirements.
The following publications are available to you for further
information.
Publication 517, Social Security and Other Information for
Members of the Clergy and Religious Workers
Publication 526, Charitable Contributions
Publication 557, Tax-Exempt Status for Your Organization
Publication 598, Tax on Unrelated Business Income of
Exempt Organizations
Publication 1771, Charitable Contributions–Substantiation
and Disclosure Requirements
State Registration Requirements
Tax exemption under section 501(c)(3) is a matter of federal law.
After receiving federal tax exemption, you may also be required
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Form 1023-EZ Instructions
to register with one or more states to solicit contributions or to
obtain exemption from state taxes. The National Association of
State Charity Officials (NASCO) maintains a website that
provides informational links to the various states for these
purposes. It can be accessed at nasconet.org.
Line 4. Person to contact if more information is needed.
Enter the name and title of the person to contact if more
information is needed. The person to contact may be an officer,
director, trustee, or other individual who is permitted to speak
with us according to your bylaws or other rules of operation.
Your person to contact may also be an “authorized
representative,” such as an attorney, certified public accountant
(CPA), or enrolled agent (EA).
Donor Reliance on a Favorable
Determination
Generally, donors and contributors may rely on an organization’s
favorable Determination Letter under section 501(c)(3) until the
IRS publishes notice of a change in status, unless the donor or
contributor was responsible for or aware of the act or failure to
act that results in the revocation of the organization’s
Determination Letter. See Rev. Proc. 2011-33, 2011-25 I.R.B.
887.
Note. We will request a Form 2848, Power of Attorney and
Declaration of Representative, if we need to contact an
authorized representative for additional information.
Line 5. Contact telephone number. Provide a daytime
telephone number for the contact listed on line 4.
Line 6. Fax number. Provide a fax number for the contact
listed on line 4.
Specific Instructions
Line 7. User fee submitted. Enter the user fee amount paid.
(The current user fee is $275.)
Before completing the Form 1023-EZ, you must complete the
Form 1023-EZ Eligibility Worksheet. If you meet the eligibility
requirements, you must check the box at the top of Form
1023-EZ to attest that you are eligible to file the form. By
checking the box, you are also attesting that you have read and
understand the requirements to be exempt under section 501(c)
(3). You are not required to submit the eligibility worksheet with
your form. However, you should retain the worksheet for your
records.
Line 8. List the names, titles, and mailing addresses of
your officers, directors, and/or trustees. Enter the full
names, titles, and mailing addresses of your officers, directors,
and/or trustees. You may use the organization's address for
mailing. If you have more than five, list only five in the order
below.
1. President or chief executive officer or chief operating officer.
2. Treasurer or chief financial officer.
Part I. Identification of Applicant
3. Chairperson of the governing body.
Line 1a. Full name of organization. Enter your complete
name exactly as it appears in your organizing document,
including amendments.
4. Any officers, directors, and trustees who are substantial
contributors (not already listed above).
5. Any other officers, directors, and trustees who are related to
a substantial contributor (not already listed above).
Line 1b – 1e. Mailing address. Enter your complete address
where all correspondence will be sent. If mail is not delivered to
the street address and you have a P.O. box, enter your box
number instead of the street address.
6. Voting members of the governing body (not already listed
above).
7. Officers (not already listed above).
Line 2. Employer identification number (EIN). Enter the
nine-digit EIN assigned to you.
!
If an individual serves in more than one office (for example,
as both an officer and director), list this individual on only one
line and list all offices held.
An officer is a person elected or appointed to manage the
organization’s daily operations, such as president, vice
president, secretary, treasurer, and, in some cases, board chair.
The officers of an organization are determined by reference to its
organizing document, bylaws, or resolutions of its governing
body, or otherwise designated consistent with state law.
A director or trustee is a member of the organization’s
governing body, but only if the member has voting rights.
You will not be able to submit this application until you
have obtained an EIN.
CAUTION
An EIN is required regardless of whether you have
employees. If you need an EIN, you may apply online at
IRS.gov/Businesses/Small-Businesses- &-Self-Employed/Applyfor-an-Employer-Identification-Number-(EIN)-Online, or you can
apply for one by:
1. Mailing Form SS-4 to the IRS at the address provided in the
Instructions for Form SS-4.
Line 9a. Organization’s website. Enter your current website
address, as of the date of filing this application. If you do not
maintain a website, enter “N/A” (not applicable).
2. Faxing Form SS-4 to the fax number provided in the
Instructions for Form SS-4.
You can access Form SS-4 online at IRS.gov, or to order IRS
tax forms and publications go to IRS.gov/orderforms. If you
previously applied for an EIN and have not yet received it, or you
are unsure whether you have an EIN, please call our toll-free
customer account services number, 1-877-829-5500, for
assistance.
Line 9b. Organization’s email. Enter your email address to
receive educational information from us in the future. Because of
security concerns, we cannot send confidential information via
email.
Part II. Organizational Structure
Line 3. Month tax year ends (01-12). Enter the month that
your tax year (annual accounting period) ends, using a two-digit
number format. For example, if your annual accounting period
ends December 31, enter “12.” Your annual accounting period is
the 12-month period on which your annual financial records are
based. Your first tax year could be less than 12 months. Check
your bylaws or other rules of operation for consistency with the
annual accounting period entered on line 3.
Form 1023-EZ Instructions
Line 1. Entity type. Only certain corporations, unincorporated
associations, and trusts are eligible for tax-exempt status under
section 501(c)(3) of the Code. Sole proprietorships,
partnerships, and loosely affiliated groups of individuals are not
eligible. Check the appropriate box to indicate whether you are a
corporation, an association, or a trust.
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New York, but incorporated under Massachusetts law, enter
Massachusetts.
Note. Even though certain limited liability companies (LLCs) are
eligible to receive exemption under section 501(c)(3), they are
not eligible to apply for exemption using this form.
Corporation. A “corporation” is an entity organized under a
federal or state statute, or a statute of a federally recognized
Indian tribal or Alaskan native government. A corporation’s
organizing document is generally referred to as its “articles of
incorporation.” A corporation must be incorporated under the
non-profit or non-stock laws of the jurisdiction in which it
incorporates.
Unincorporated association. An “unincorporated
association” formed under state law must have at least two
members who have signed a written document for a specifically
defined purpose.
Trust. A trust may be formed by a trust agreement or a
declaration of trust. A trust may also be formed through a will.
Line 5. Purpose(s) clause. Your organizing document must
limit your purposes to those described in section 501(c)(3).
Those purposes are: charitable, religious, educational, scientific,
literary, testing for public safety, fostering national or
international amateur sports competition, and preventing cruelty
to children or animals. See discussion of these purposes under
Part III, line 2 of these instructions.
If your purposes are limited by referring to section 501(c)(3),
your organizing document also properly limits your purposes.
For example, the phrase “relief of the elderly within the meaning
of section 501(c)(3)” in your organizing document also properly
limits your purposes.
However, if the purposes listed in your organizing document
are broader than those listed in section 501(c)(3), you should
amend your organizing document before applying for recognition
of exemption. A reference to section 501(c)(3) will not ensure
that your purposes are limited to those described in section
501(c)(3). All of the language in your organizing document must
be considered. The following is an example of an acceptable
purpose clause:
The organization is organized exclusively for charitable,
religious, educational, and scientific purposes under section
501(c)(3) of the Internal Revenue Code, or corresponding
section of any future federal tax code.
See Publication 557 for further information and examples of
how to limit your purposes.
Line 2. Necessary organizing document. See below for your
organization type.
Corporation. If incorporated under a federal, state, or
federally recognized Indian tribal or Alaskan native government
statute, you have a “necessary organizing document” if your
organizing document shows certification of filing. This means
your organizing document shows evidence that on a specific
date it was filed with and approved by an appropriate state
authority.
Unincorporated association. In order to be a “necessary
organizing document,” your articles of organization must include
your name, your purpose(s), the date the document was
adopted, and the signatures of at least two individuals.
Bylaws may be considered an organizing document only if
they are properly structured to include your name, purpose(s),
signatures, and intent to form an organization.
Trust. In order for your trust agreement or declaration of trust
to be a “necessary organizing document,” it must contain
appropriate signature(s) and show the exact date it was formed.
Line 6. Activities not in furtherance of exempt purposes.
Your organizing document must not expressly empower you to
engage, otherwise than as an insubstantial part of your activities,
in activities that in themselves are not in furtherance of one or
more exempt purposes described in section 501(c)(3). In other
words, you are not organized exclusively for one or more exempt
purposes if your organizing documents expressly empower you
to carry on activities that further purposes outside the scope of
section 501(c)(3), such as “to engage in the operation of a social
club” or “to engage in a manufacturing business,” regardless of
the fact that your organizing document may state that you are
created for “charitable purposes within the meaning of section
501(c)(3) of the Code.”
Further, your net earnings must not inure to the benefit of
private shareholders or individuals. You must establish that you
will not be organized or operated for the benefit of private
interests, such as the creator or the creator's family,
shareholders of the organization, other designated individuals,
or persons controlled directly or indirectly by such private
interests. Also, you must not, as a substantial part of your
activities, attempt to influence legislation (however, eligible
organizations may elect an expenditure limit instead of the “no
substantial part” limit), and you are prohibited from participating
to any extent in a political campaign for or against any candidate
for public office.
The following is an example of an acceptable clause:
No part of the net earnings of the corporation shall inure to
the benefit of, or be distributable to its members, trustees,
officers, or other private persons, except that the corporation
shall be authorized and empowered to pay reasonable
compensation for services rendered and to make payments and
distributions in furtherance of the purposes described in section
501(c)(3). No substantial part of the activities of the corporation
shall be the carrying on of propaganda, or otherwise attempting
to influence legislation, and the corporation shall not participate
in, or intervene in (including the publishing or distribution of
statements) any political campaign on behalf of or in opposition
to any candidate for public office. Notwithstanding any other
provision of these articles, the corporation shall not carry on any
Line 3. Formation date. See below for your organization type.
Corporation. If you are a corporation, you should enter the
date that the appropriate authority filed your articles of
incorporation or other organizing document.
Unincorporated association. If you are an unincorporated
association, you should enter the date that your organizing
document was adopted by the signatures of at least two
individuals.
Trust. If your trust was formed by a trust agreement or a
declaration of trust and does not provide for distributions to
non-charitable interests, enter the date the trust was funded.
Generally, a trust must be funded with property, such as money,
real estate, or personal property, to be legally created.
If your trust document provides for distributions for
non-charitable interests, enter the date on which these interests
expired. If your trust agreement continues to provide for
non-charitable interests, you will not qualify for tax-exempt
status.
If you were formed by a will, enter the date of death of the
testator or the date any non-charitable interests expired,
whichever is later.
Note. If you amended your organizational documents to comply
with the requirements of section 501(c)(3), enter the date of
amendment, unless the amendment was nonsubstantive within
the meaning of Rev. Proc. 2015-5.
Line 4. State of formation. Enter the jurisdiction (for instance,
the state or the federally recognized tribal government) under
the laws of which you were incorporated or otherwise formed. If
you are a corporation, this may not be the place in which you are
physically located. For example, if you are physically located in
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Form 1023-EZ Instructions
Part III. Your Specific Activities
other activities not permitted to be carried on (a) by a corporation
exempt from federal income tax under section 501(c)(3) of the
Internal Revenue Code, or the corresponding section of any
future federal tax code, or (b) by a corporation, contributions to
which are deductible under section 170(c)(2) of the Internal
Revenue Code, or the corresponding section of any future
federal tax code.
See Publication 557 for further information and examples of
acceptable language that expressly limits you to engage in
activities in furtherance of one or more exempt purposes
described in section 501(c)(3).
Consider your past, present, and planned activities when
responding to these questions.
Line 1. National Taxonomy of Exempt Entities (NTEE)
code. An NTEE code is a three-character series of letters and
numbers that generally summarize an organization’s purpose.
Enter the code that best describes your organization from the list
of NTEE codes, later, in these instructions. For more information
and more detailed definitions of these codes developed by the
National Center for Charitable Statistics (NCCS), visit the Urban
Institute, NCCS website at nccsdataweb.urban.org.
See the instructions for Part III, later, for more
TIP information on activities that exclusively further one or
Note. NTEE codes are also used for purposes other than
identification of organizations described in section 501(c)(3).
Therefore, all codes in the list do not necessarily describe a
501(c)(3) purpose. Selecting the appropriate NTEE code is
important as some donors use the codes to identify potential
recipients of grants.
more exempt purposes, and certain activities that are
prohibited or restricted for organizations exempt from federal
income tax under section 501(c)(3).
Line 7. Dissolution clause. Your organizing document must
permanently dedicate your assets for a section 501(c)(3)
purpose. This means that if you dissolve your organization in the
future, your assets must be distributed for an exempt purpose
described in section 501(c)(3), or to the federal government, or
to a state or local government, for a public purpose.
If your organizing document states that your assets would be
distributed to members or private individuals or for any purpose
other than those provided in section 501(c)(3), you must amend
your organizing document to remove such statements before
you apply for recognition of exemption.
The following is an example of an acceptable dissolution
clause:
Upon the dissolution of this organization, assets shall be
distributed for one or more exempt purposes within the meaning
of section 501(c)(3) of the Internal Revenue Code, or
corresponding section of any future federal tax code, or shall be
distributed to the federal government, or to a state or local
government, for a public purpose.
Naming a specific organization or organizations to receive
your assets upon dissolution will be acceptable only if your
articles state that the specific organization(s) must be exempt
under section 501(c)(3) at the time your dissolution takes place
and your organizing document provides for distribution for one or
more exempt purposes within the meaning of section 501(c)(3) if
the specific organization(s) are not exempt.
See Publication 557 for further information and examples of
acceptable language for dedication of assets upon dissolution in
your organizing document.
Operation of state law. The laws of certain states provide
for the distribution of assets upon dissolution. Therefore, specific
written language regarding distribution of assets upon
dissolution may not be needed in the organizing documents of
exempt organizations organized in those states. Organizations
that are organized in these cy pres states should be aware of
their specific state requirements. Operation of state law is based
on Rev. Proc. 82-2, 1982-1 C.B. 367.
Line 2. Exempt purposes. In order to qualify for exemption as
an organization described in section 501(c)(3), you must be
organized and operated exclusively for one or more of the
following purposes: charitable, religious, educational, scientific,
literary, testing for public safety, fostering national or
international amateur sports competition, or preventing cruelty to
children or animals. An organization is not regarded as being
organized and operated exclusively for exempt purposes if more
than an insubstantial part of its activities is not in furtherance of
an exempt purpose. For more information, see Publication 557.
Note. An organization does not qualify for exemption as an
organization described in section 501(c)(3) if its purposes are
illegal or contrary to public policy. See Rev. Rul. 71-447, 1971-2
C.B. 230 (a private school that does not have a racially
nondiscriminatory policy as to students does not qualify for
exemption). Furthermore, an organization operated for the
primary purpose of carrying on a trade or business for profit shall
not be exempt from taxation under section 501(c)(3), even if all
of its profits are payable to one or more organizations exempt
from taxation under section 501.
Charitable. The generally accepted legal definition of
“charitable” includes relief of the poor, the distressed, or the
underprivileged; advancement of religion; advancement of
education or science; erecting or maintaining public buildings,
monuments, or works; lessening the burdens of government;
lessening neighborhood tensions; eliminating prejudice and
discrimination; defending human and civil rights secured by law;
and combating community deterioration and juvenile
delinquency.
Religious. To determine whether an organization meets the
religious purposes test of section 501(c)(3), the IRS maintains
two basic guidelines.
1. That the particular religious beliefs of the organization are
truly and sincerely held. If there is a clear showing that the
beliefs (or doctrines) are sincerely held by those professing
them, the IRS will not question the religious nature of those
beliefs.
State law does not override an inappropriate dissolution
clause. If you are organized in a cy pres state and do not
CAUTION have a dissolution clause, state law is sufficient to meet
the dissolution clause. However, if you have an inappropriate
dissolution clause (for example, a clause specifying that assets
will or may be distributed to officers and/or directors upon
dissolution), state law will not override this inappropriate clause,
and you will need to amend your organizing document to remove
the inappropriate clause before you apply for recognition of
exemption.
!
Form 1023-EZ Instructions
2. That the practices and rituals associated with the
organization's religious belief or creed are not illegal or
contrary to clearly defined public policy. Therefore, an
organization may not qualify for treatment as an exempt
religious organization for tax purposes if its actions are
contrary to well established and clearly defined public
policy.
-5-
amateur sports competition, but only if none of its activities
involve providing athletic facilities or equipment. The second
type is a qualified amateur sports organization under section
501(j) (discussed below). The primary difference between the
two is that a qualified amateur sports organization can provide
athletic facilities and equipment.
An organization will be a qualified amateur sports
organization under section 501(j) if it is organized and operated:
Educational. The term “educational,” as used in section
501(c)(3), relates to:
The instruction or training of the individual for the purpose of
improving or developing his or her capabilities, or
The instruction of the public on subjects useful to the
individual and beneficial to the community.
An organization may be educational even though it advocates
a particular position or viewpoint so long as it presents a
sufficiently full and fair exposition of the pertinent facts as to
permit an individual or the public to form an independent opinion
or conclusion. On the other hand, an organization is not
educational if its principal function is the mere presentation of
unsupported opinion.
The term “educational” includes the provision of childcare
away from the home if:
1. Exclusively to foster national or international amateur sports
competition, and
2. Primarily to conduct national or international competition in
sports or to support and develop amateur athletes for that
competition.
The organization's membership can be local or regional in
nature.
Prevention of cruelty to children or animals. Examples of
activities that may qualify this type of organization for exempt
status are:
1. Substantially all of the care provided by the organization is
to enable individuals (parents) to be gainfully employed,
and
2. The services provided by the organization are available to
the general public.
1. Preventing children from working in hazardous trades or
occupations,
The following are examples of organizations which, if they
otherwise meet the requirements of this section, are educational.
2. Promoting high standards of care for laboratory animals,
and
Example 1. An organization, such as a primary or secondary
school, a college, or a professional or trade school, which has a
regularly scheduled curriculum, a regular faculty, and a regularly
enrolled body of students in attendance at a place where the
educational activities are regularly carried on.
3. Providing funds to pet owners to have their pets spayed or
neutered to prevent over-breeding.
Line 3. Prohibited or restricted activities. Certain activities
are prohibited or restricted for organizations exempt from federal
income tax under section 501(c)(3). Along with conducting
activities that exclusively further one or more of the purposes
listed in Part III, line 2, earlier, organizations exempt under
section 501(c)(3) must:
a) Refrain from supporting or opposing candidates in
political campaigns in any way.
An organization exempt under section 501(c)(3) is prohibited
from directly or indirectly participating in, or intervening in, any
political campaign on behalf of (or in opposition to) any
candidate for elective public office. The prohibition applies to all
campaigns, including campaigns at the federal, state, and local
level.
Political campaign intervention includes any and all activities
that favor or oppose one or more candidates for public office.
The prohibition extends beyond candidate endorsements.
Contributions to political campaign funds or public statements of
position (verbal or written) made by or on behalf of an
organization in favor of or in opposition to any candidate for
public office clearly violate the prohibition on political campaign
intervention. Distributing statements prepared by others that
favor or oppose any candidate for public office will also violate
the prohibition. Allowing a candidate to use an organization’s
assets or facilities will also violate the prohibition if other
candidates are not given an equivalent opportunity.
Certain activities will require an evaluation of all the facts and
circumstances to determine whether they result in political
campaign intervention. For example, section 501(c)(3)
organizations are permitted to conduct certain voter education
activities (including the presentation of public forums and the
publication of voter education guides) if they are carried out in a
non-partisan manner. In addition, section 501(c)(3)
organizations may encourage people to participate in the
electoral process through voter registration and get-out-the-vote
drives conducted in a non-partisan manner. On the other hand,
voter education or registration activities conducted in a biased
manner that favors (or opposes) one or more candidates is
prohibited.
Example 2. An organization whose activities consist of
presenting public discussion groups, forums, panels, lectures, or
other similar programs. Such programs may be on radio or
television.
Example 3. An organization which presents a course of
instruction by means of correspondence or through the
utilization of television or radio.
Example 4. Museums, zoos, planetariums, symphony
orchestras, and other similar organizations.
Scientific. To be a scientific organization under section
501(c)(3), an organization must be organized and operated in
the public interest. Therefore, the term “scientific,” as used in
section 501(c)(3), includes the carrying on of scientific research
in the public interest. Scientific research does not include
activities of a type ordinarily carried on as an incident to
commercial or industrial operations, as, for example, the
ordinary testing or inspection of materials or products, or the
designing or construction of equipment or buildings.
Scientific research will be regarded as carried on in the public
interest if:
1. The results of such research (including any patents,
copyrights, processes, or formulae resulting from such
research) are made available to the public on a
nondiscriminatory basis;
2. Such research is performed for the United States, or any of
its agencies or instrumentalities, or for a State or political
subdivision thereof; or
3. Such research is directed toward benefiting the public.
Testing for public safety. The term “testing for public
safety,” as used in section 501(c)(3), includes the testing of
consumer products, such as electrical products, to determine
whether they are safe for use by the general public.
To foster national or international amateur sports
competition. There are two types of amateur athletic
organizations that can qualify for tax-exempt status. The first
type is an organization that fosters national or international
-6-
Form 1023-EZ Instructions
ballot initiative, constitutional amendment, or similar procedure.
It does not include actions by executive, judicial, or
administrative bodies.
An organization will be regarded as attempting to influence
legislation if it contacts, or urges the public to contact, members
or employees of a legislative body for the purpose of proposing,
supporting, or opposing legislation, or if the organization
advocates the adoption or rejection of legislation.
For examples of relevant facts and circumstances, see Rev.
Rul. 2007-41, 2007-1 C.B. 1421.
b) Ensure that net earnings do not inure in whole or in
part to the benefit of private shareholders or individuals
(that is, board members, officers, key management
employees, or other insiders).
An organization is not operated exclusively for one or more
exempt purposes if its net earnings inure in whole or in part to
the benefit of private shareholders or individuals. The term
“private shareholder or individual” refers to persons who have a
personal and private interest in the organization, such as an
officer, director, or a key employee. Any amount of inurement
may be grounds for loss of tax-exempt status.
Most public charities are eligible to elect under section
TIP 501(h) to have their legislative activities measured solely
by an expenditure limit rather than by the “no substantial
amount” limit. An election is made by filing Form 5768, Election/
Revocation of Election by an Eligible Section 501(c)(3)
Organization To Make Expenditures To Influence Legislation. If
you are eligible and would like to make the election, file Form
5768. Private foundations cannot make this election.
Note. Examples of inurement include the payment of dividends
and the payment of unreasonable compensation to private
shareholders or individuals.
c) Not further non-exempt purposes (such as purposes
that benefit private interests) more than insubstantially.
An organization cannot conduct activities that further any
purposes other than those described in Part III, line 2 of these
instructions more than insubstantially, including benefitting
private interests rather than the public as a whole. For example,
an organization whose sole activity is the operation of a
scholarship program for making payments to pre-selected,
specifically named individuals is serving private interests rather
than public interests. See Rev. Rul. 67-367, 1967-2 C.B. 188.
d) Not be organized or operated for the primary purpose
of conducting a trade or business that is unrelated to
exempt purpose(s).
An activity is an unrelated trade or business (and subject to
unrelated business income tax) if it meets three requirements.
For additional information on the expenditure limit or the no
substantial amount limit, see IRS.gov/Charities- &-Non-Profits/
Lobbying.
f) Not provide commercial-type insurance as a
substantial part of activities.
An organization described in section 501(c)(3) shall be
exempt from tax only if no substantial part of its activities
consists of providing commercial-type insurance. The term
"commercial-type insurance" does not include:
Insurance provided at substantially below cost to a class of
charitable recipients,
Incidental health insurance provided by a health
maintenance organization of a kind customarily provided by
such organizations,
Property or casualty insurance provided (directly or through
an organization described in section 414(e)(3)(B)(ii)) by a
church or convention or association of churches for such
church or convention or association of churches,
Providing retirement or welfare benefits (or both) by a
church or a convention or association of churches (directly
or through an organization described in section 414(e)(3)(A)
or 414(e)(3)(B)(ii)) for the employees (including employees
described in section 414(e)(3)(B)) of such church or
convention or association of churches or the beneficiaries of
such employees, and
Charitable gift annuities.
1. It is a trade or business.
2. It is regularly carried on.
3. It is not substantially related to furthering the exempt
purpose(s) of the organization.
Trade or business. The term “trade or business” generally
includes any activity conducted for the production of income
from selling goods or performing services. An activity does not
lose its identity as a trade or business merely because it is
conducted within a larger group of similar activities that may or
may not be related to the exempt purposes of the organization.
Regularly carried on. Business activities of an exempt
organization ordinarily are considered regularly conducted if
they show a frequency and continuity similar to, and are pursued
in a manner similar to, comparable commercial activities of
nonexempt organizations.
Not substantially related. A business activity is not
substantially related to an organization’s exempt purpose if it
does not contribute importantly to accomplishing that purpose
(other than through the production of funds). Whether an activity
contributes importantly depends in each case on the facts
involved.
For more information, see Publication 598.
e) Not devote more than an insubstantial part of
activities to attempting to influence legislation.
In general, if a substantial part of an organization's activities
consists of carrying on propaganda or otherwise attempting to
influence legislation, it does not qualify for exemption under
section 501(c)(3).
Legislation includes action by Congress, any state legislature,
any local council, or similar governing body, with respect to acts,
bills, resolutions, or similar items (such as legislative
confirmation of appointive office), or by the public in referendum,
Form 1023-EZ Instructions
Line 4. Attempting to influence legislation. Check “Yes” if
you have attempted, or plan to attempt, to influence legislation.
See the instructions for Part III, line 3, earlier, for a description of
“attempting to influence legislation.”
Line 5. Compensation to officers, directors, or trustees.
Check “Yes” if you pay or plan to pay compensation to any of
your officers, directors, or trustees.
Compensation includes salary or wages, deferred
compensation, retirement benefits whether in the form of a
qualified or non-qualified employee plan (pensions or annuities),
fringe benefits (personal vehicle, meals, lodging, personal and
family educational benefits, low interest loans, payment of
personal travel, entertainment, or other expenses, athletic or
country club membership, personal use of your property), and
bonuses.
Line 6. Donation of funds or payment of expenses to individuals. Check “Yes” if you have donated funds to or paid
expenses for individual(s), or plan to donate funds to or pay
expenses for individual(s) (other than paying for or reimbursing
employees’ business expenses).
!
CAUTION
-7-
An organization is not organized or operated exclusively
for one or more exempt purposes unless it serves a
public rather than a private interest. You do not qualify
operating foundations. Additional information about private
foundations and private operating foundations is available in
Publication 4221-PF, Compliance Guide for 501(c)(3) Private
Foundations, and at IRS.gov/Charities- &-Non-Profits/PrivateFoundations/Private-Operating-Foundations.
as tax-exempt if you are organized or operated for the benefit of
private interests such as designated individuals, the creator or
his or her family, or shareholders of the organization. For
example, you may not set up a scholarship program to pay for
the education expenses of a designated individual, such as a
contributor’s family member. See Rev. Rul. 67-367, 1967-2 C.B.
188.
Note. Many organizations described in section 501(c)(3) meet
one of the exceptions described above and are classified as
public charities, which are subject to more favorable treatment
under tax law than are private foundations.
Line 7. Conducting activities or providing grants outside
the United States. Check “Yes” if you have conducted or plan
to conduct activities outside the United States, or have provided
or plan to provide grants or other assistance to individual(s) or
organization(s) outside the United States. For purposes of this
question, “outside the United States” means those locations
other than the United States, its territories, and possessions.
Private operating foundations and certain categories of public
charities, such as churches, schools, and hospitals, are not
eligible to apply for exemption under section 501(c)(3) using
Form 1023-EZ. To determine if you are eligible to file Form
1023-EZ, complete the Form 1023-EZ Eligibility Worksheet,
later.
Line 8. Financial transactions with officers, directors, or
trustees. Check “Yes” if you have engaged in or plan to engage
in financial transactions (for example, loans, grants, or other
assistance, payments for goods or services, rents, etc.) with any
of your officers, directors, or trustees, or any entities they own or
control. (See the glossary in the Form 990 instructions for a
definition of “control.”)
Organizations that are eligible to apply for exemption using
Form 1023-EZ and meet the requirements of section 501(c)(3)
are private foundations unless they:
Have broad financial support from the general public (as
described in the instructions for Lines 1a and 1b below), or
Are operated for the benefit of a college or university that is
owned or operated by a governmental unit (as described in
the instructions for Line 1c below).
Line 9. Unrelated business gross income. Check “Yes” if
you have received or plan to receive unrelated business gross
income of $1,000 or more during a tax year. Exempt
organizations that receive unrelated business gross income of
$1,000 or more during a tax year must file Form 990-T, Exempt
Organization Business Income Tax Return. For more
information, see Publication 598.
Unless you meet one of these exceptions, you are a private
foundation and must complete Line 2.
If you meet one of the exceptions above, you must select
your public charity status in Line 1. You may only check one
box in Line 1.
Line 10. Gaming activities. Check “Yes” if you have
conducted or plan to conduct bingo or other gaming activities.
For more information, see Publication 3079, Tax-Exempt
Organizations and Gaming.
Line 1a. Check this box if you either:
Normally receive 331 3% or more of your total support from
governmental agencies, contributions from the general
public, and contributions or grants from other public
charities (the “331 3% public support test”); or
Satisfy the following three-part “facts and circumstances
test”: (1) you normally receive 10% or more of your total
support from governmental agencies, contributions from the
general public, and contributions or grants from other public
charities (the “10% public support requirement”); (2) you are
organized and operated to attract new and additional public
or governmental support on a continuous basis (the
attraction of public support requirement); and (3) you have
other characteristics of a publicly supported organization
(see other factors below).
Line 11. Disaster relief assistance. Check “Yes” if you have
provided or plan to provide disaster relief. For more information,
see Publication 3833, Disaster Relief: Providing Assistance
Through Charitable Organizations.
Because of the requirement that exempt organizations
must serve a charitable class, you do not qualify as a
CAUTION tax-exempt disaster relief or emergency hardship
organization if you provide assistance only to specific
individuals, such as a few persons injured in a particular natural
disaster. Similarly, donors cannot earmark contributions to a
charitable organization for a particular individual or family.
!
Facts and circumstances test: other factors. The
following factors are taken into account in determining whether
an organization that meets the 10% public support requirement
and the attraction of public support requirement qualifies as
publicly supported: (i) the percentage of financial support the
organization receives from the general public, governmental
units, or public charities (the higher the percentage, the lower the
burden of meeting the other factors); (ii) whether the
organization receives support from a representative number of
persons; and (iii) all other facts and circumstances, including the
public nature of the organization’s governing body, the extent to
which its facilities or programs are publicly available, the extent
to which its dues encourage membership, and whether its
activities are likely to appeal to persons having a broad common
interest or purpose. For additional information about the facts
and circumstances test, see Publication 557, and Regulations
section 1.170A-9(f)(3).
The following definitions apply for purposes of both the 331 3%
public support test and the 10% public support requirement.
Normally. Whether an organization “normally” receives the
required level of public support generally is measured using a
five-year computation period that includes the current tax year
and four prior tax years. For a newly formed organization, the
Part IV. Foundation Classification
Organizations that are described in section 501(c)(3) are
classified as either public charities or private foundations. A
public charity generally has a broad base of support, while a
private foundation generally receives its support from a small
number of donors. This classification is important because
different tax rules apply to the operations of each entity.
Deductibility of contributions to a private foundation is more
limited than contributions to a public charity. See Publication
526, Charitable Contributions, for more information on the
deductibility of contributions. In addition, as described below,
private foundations are subject to excise taxes that are not
imposed on public charities.
To be classified as a public charity, a section 501(c)(3)
organization must meet one of the exceptions to private
foundation status described in section 509(a)(1), 509(a)(2),
509(a)(3), or 509(a)(4). For a description of the categories of
public charities, see Publication 557.
All other section 501(c)(3) organizations are classified as
private foundations. Some private foundations are private
-8-
Form 1023-EZ Instructions
governmental unit or from direct or indirect contributions from the
general public, or from a combination of these sources.
The college or university you benefit must be:
An agency or instrumentality of a state or political
subdivision,
Owned and operated by a state or political subdivision, or
Owned and operated by an agency or instrumentality of one
or more states or political subdivisions.
test is whether the organization can reasonably be expected to
meet the requirements of the 331 3% public support test or the
10% public support plus facts and circumstances test during its
first five taxable years as a section 501(c)(3) organization. The
basic consideration is whether its organizational structure,
current or proposed programs or activities, and actual or
intended method of operation can reasonably be expected to
attract the type of broadly based support from the general public,
public charities, and governmental units that is necessary to
meet the public support requirements described above. For
more information about the public support requirements, see
Publication 557.
Total support. “Total support” includes contributions,
membership fees, net income from unrelated business activities,
and gross investment income, but does not include income from
activities directly related to your exempt function.
Public support. “Public support” does not include
contributions from any individual, corporation, or trust that
exceed 2% of the organization’s total support during the
five-year computation period. In applying the 2% limit, all
contributions made by a donor and by any persons in a special
relationship to the donor (for example, family members of the
donor and entities controlled by the donor) are considered made
by one person.
For this purpose, “support” does not include income received
in the exercise or performance by the organization of its
charitable, educational, or other purpose or function constituting
the basis for exemption. See Publication 557 for additional
information.
Line 2. If you checked one of the boxes in Line 1 because you
meet one of the public charity exceptions, do not complete the
rest of this section. If you are organized and operated exclusively
for tax-exempt purposes under section 501(c)(3) but do not meet
one of the public charity tests listed in Lines 1a – 1c, you are a
private foundation and must complete Line 2.
As a private foundation you are not tax exempt unless your
organizing document contains specific provisions required by
section 508(e). These specific provisions require that you
operate to avoid liability for excise taxes under sections 4941(d)
(acts of self-dealing), 4942 (undistributed income), 4943(c)
(excess business holdings), 4944 (jeopardizing investments),
and 4945(d) (taxable expenditures). Additional information
regarding these private foundation excise taxes is available in
Publication 4221-PF, Compliance Guide for 501(c)(3) Private
Foundations, and at IRS.gov/Charities- &-Non-Profits/PrivateFoundations/Private-Foundation-Excise-Taxes.
For samples of provisions that will meet the section 508(e)
requirements, see Publication 557, Chapter 3, Section 501(c)(3)
Organizations: Private Foundations.
Operation of state law. Some states have enacted statutory
provisions that satisfy the requirements of section 508(e),
subject to notations. Organizations that are organized in a state
that has a statutory provision addressing the requirements of
section 508(e) should be aware of their specific state
requirements. Operation of state law is based on Rev. Rul.
75-38, 1975-1 C.B. 161.
Check Line 2 to attest that either your organizing document
contains the appropriate provisions or that the provisions are
met by operation of state law.
Note. You do not meet either of these public support tests if you
receive almost all of your support from gross receipts from
related activities and an insignificant amount of your support
from governmental units and contributions made directly or
indirectly by the general public.
Line 1b. Check this box if you normally receive (1) more than
331 3% of your support from contributions, membership fees, and
gross receipts (from permitted sources, see below) from
admissions, sales of merchandise, performance of services, or
furnishing of facilities in an activity that is not an unrelated trade
or business, subject to certain limits described below; and (2)
not more than 331 3% of your support from gross investment
income and net unrelated business income (less the amount of
tax on unrelated business taxable income under section 511).
For this purpose, “permitted sources” are governmental units,
public charities described in section 509(a)(1), and persons
other than disqualified persons. For additional information, see
Publication 557.
Gross receipts from permitted sources. Gross receipts
from related activities received from a person or from any
government agency are includible in any tax year only to the
extent the gross receipts are not more than the greater of $5,000
or 1% of the organization’s total support in that year.
Normally. Whether an organization “normally” meets these
support tests generally is measured using a five-year
computation period that includes the current tax year and four
prior tax years. For a newly formed organization, the test is
whether it can reasonably be expected to meet the 331 3%
support test and the not-more-than 331 3% support test during its
first five taxable years as a section 501(c)(3) organization. For
factors considered in determining whether an organization can
reasonably be expected to meet these tests, see Publication
557.
Note. Private foundations are required to obtain advance
approval from the IRS before making grants to individuals for
travel, study, or similar purposes. Failure to do so will result in
excise taxes under section 4945. Under section 4945, the excise
tax does not apply to an individual grant awarded on an
objective and nondiscriminatory basis pursuant to a procedure
approved by the IRS in advance. Additional information
regarding these rules is available at IRS.gov/Charities- &-NonProfits/Private-Foundations/Grants-to-Individuals.
To request advance approval of grantmaking procedures
under section 4945(g) you must complete and submit Form
8940. A user fee must accompany the form. The advance
approval request should be sent to the address indicated on
Form 8940. It cannot be submitted with Form 1023-EZ.
Additional information about advance approval of individual
grant procedures is available at IRS.gov/Charities- &-NonProfits/Private-Foundations/Advance-Approval-of-Grant-MakingProcedures. Alternatively, if you do not wish to submit a Form
1023-EZ and a Form 8940, private foundations required to
obtain advance approval may complete the full Form 1023
instead.
For help determining if you meet one of the two public
TIP support tests described above, complete Schedule A
(Form 990 or 990-EZ), Public Charity Status and Public
Support, Parts II and III.
Line 1c. Check this box if you both (1) are organized and
operated exclusively to receive, hold, invest, and administer
property for and make expenditures to or for the benefit of a
state or municipal college or university (see below); and (2)
normally receive a substantial part of your support from a
Form 1023-EZ Instructions
-9-
Part V. Reinstatement After Automatic
Revocation
2014-11. By checking this box, you are agreeing to accept an
effective date of reinstatement as of the date of filing this
application.
Part VI. Signature
You should complete this section only if you have had your
exempt status automatically revoked under section 6033(j)(1) of
the Code for failure to file required annual returns or notices for
three consecutive years, and you are applying for reinstatement
under section 4 or 7 of Rev. Proc. 2014-11, 2014-3 I.R.B. 411.
Rev. Proc. 2014-11 establishes several different procedures
for reinstating organizations depending upon their size, number
of times they have been automatically revoked, and the
timeliness of filing for reinstatement. Therefore, you should
review the revenue procedure and determine which section
applies to you.
An officer, director, or trustee listed in Part I, line 8, who is
authorized to sign for the organization must electronically sign
Form 1023-EZ. To electronically sign Form 1023-EZ, the signer
must check the "penalties of perjury" box in Part VI and type his
or her name on the line provided. The signature must be
accompanied by the title or authority of the signer and the date.
Paperwork Reduction Act Notice. The time needed to
complete and file this form will vary depending on individual
circumstances. The estimated average time is:
Note. You can apply using this form only if you are requesting
reinstatement under section 4 or 7 of the revenue procedure. If
you are applying for retroactive reinstatement under section 5 or
6 of Rev. Proc. 2014-11, you must submit the full Form 1023
along with the appropriate reasonable cause statement and a
statement confirming you have filed the required annual returns
as described in the revenue procedure.
Line 1. Section 4 of Rev. Proc. 2014-11. Check this box if:
You were eligible to file either Form 990-EZ or Form 990-N
for each of the three consecutive years that you failed to file,
This is the first time you have been automatically revoked
pursuant to section 6033(j), and
You are submitting this application not later than 15 months
after the later of the date of your Revocation Letter or the
date on which the IRS posted your name on the Revocation
List at IRS.gov/Charities- &-Non-Profits/ExemptOrganizations-Select-Check.
Recordkeeping . . . . . . . . . . . . . . . . . .
10 hr., 02 min.
Learning about the law or the form . . . .
2 hr., 30 min.
Preparing the form . . . . . . . . . . . . . . .
5 hr., 33 min.
Copying, assembling, and sending the
form to the IRS . . . . . . . . . . . . . . . . . .
48 min.
If you have comments concerning the accuracy of these time
estimates or suggestions for making this form simpler, we would
be happy to hear from you. You can send your comments to
Internal Revenue Service, Tax Forms and Publications Division,
1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Do not send the tax form to this address. Instead, see How To
File, earlier.
By checking this box, you are also attesting that your failure
to file was not intentional and you have put in place procedures
to file required returns or notices in the future.
Line 2. Section 7 of Rev. Proc. 2014-11. Check this box if you
are seeking reinstatement under section 7 of Rev. Proc.
-10-
Form 1023-EZ Instructions
Form 1023-EZ Eligibility Worksheet
(Must be completed prior to completing Form 1023-EZ)
If you answer “Yes” to any of the worksheet questions, you are not eligible to apply for exemption under section 501(c)(3)
using Form 1023-EZ. You must apply on Form 1023. If you answer “No” to all of the worksheet questions, you may apply
using Form 1023-EZ.
1. Do you project that your annual gross receipts will exceed $50,000 in any of the
next 3 years?
Yes
No
2. Have your annual gross receipts exceeded $50,000 in any of the past 3 years?
Yes
No
3. Do you have total assets the fair market value of which is in excess of $250,000?
Yes
No
Yes
No
Yes
No
Yes
No
Gross receipts are the total amounts the organization received from all sources during its
annual accounting period, without subtracting any costs or expenses. You should
consider this year and the next two years.
Total assets includes cash, accounts receivable, inventories, bonds and notes
receivable, corporate stocks, loans receivable, other investments, depreciable and
depletable assets, land, buildings, equipment, and any other assets.
4. Were you formed under the laws of a foreign country (United States territories and
possessions are not considered foreign countries)?
You are formed under the laws of a foreign country if you are not formed under the laws
of (1) the United States, its states, territories, or possessions; (2) federally recognized
Indian tribal or Alaskan native governments; or (3) the District of Columbia.
5. Is your mailing address in a foreign country (United States territories and
possessions are not considered foreign countries)?
Your mailing address is the address where all correspondence will be sent.
6. Are you a successor to, or controlled by, an entity suspended under section
501(p) (suspension of tax-exempt status of terrorist organizations)?
Section 501(p)(1) suspends the exemption from tax under section 501(a) of any
organization described in section 501(p)(2). An organization is described in section 501(p)
(2) if the organization is designated or otherwise individually identified (1) under certain
provisions of the Immigration and Nationality Act as a terrorist organization or foreign
terrorist organization; (2) in or pursuant to an Executive Order which is related to terrorism
and issued under the authority of the International Emergency Economic Powers Act or
section 5 of the United Nations Participation Act of 1945 for the purpose of imposing on
such organization an economic or other sanction; or (3) in or pursuant to an Executive
Order issued under the authority of any federal law, if the organization is designated or
otherwise individually identified in or pursuant to the Executive Order as supporting or
engaging in terrorist activity (as defined in the Immigration and Nationality Act) or
supporting terrorism (as defined in the Foreign Relations Authorization Act) and the
Executive Order refers to section 501(p)(2).
Under section 501(p)(3) of the Code, suspension of an organization’s tax exemption
begins on the date of the first publication of a designation or identification with respect to
the organization, as described above, or the date on which section 501(p) was enacted,
whichever is later. This suspension continues until all designations and identifications of
the organization are rescinded under the law or Executive Order under which such
designation or identification was made.
Form 1023-EZ Instructions
-11-
7. Are you organized as an entity other than a corporation, unincorporated
association, or trust?
Yes
No
8. Are you formed as a for-profit entity?
Yes
No
9. Are you a successor to a for-profit entity?
Yes
No
Yes
No
Yes
No
Answer “Yes” if you are organized as an LLC under the laws of the state in which you
were formed.
You are a successor if you have:
1. Substantially taken over all of the assets or activities of a for-profit entity;
2. Been converted or merged from a for-profit entity; or
3. Installed the same officers, directors, or trustees as a for-profit entity that no longer
exists.
10. Were you previously revoked or are you a successor to a previously revoked
organization (other than an organization the tax-exempt status of which was
automatically revoked for failure to file a Form 990-series return for three
consecutive years)?
Do not check “Yes” if your previous revocation, or your predecessor’s revocation, was an
automatic revocation (pursuant to section 6033(j)) for failing to satisfy Form 990-series
filing requirements for three consecutive years.
11. Are you currently recognized as tax-exempt under another section of IRC 501(a)
or were you previously exempt under another section of IRC 501(a)?
Do not check “Yes” if your previous exemption was revoked (pursuant to section 6033(j))
for failing to satisfy Form 990-series filing requirements for three consecutive years.
-12-
Form 1023-EZ Instructions
12. Are you a church or a convention or association of churches described in section
170(b)(1)(A)(i)?
Yes
No
Yes
No
There is no single definition of the word “church” for tax purposes; however, the
characteristics generally attributed to churches include:
A distinct legal existence,
A recognized creed and form of worship,
A definite and distinct ecclesiastical government,
A formal code of doctrine and discipline,
A distinct religious history,
A membership not associated with any other church or denomination,
Ordained ministers ministering to the congregation,
Ordained ministers selected after completing prescribed courses of study,
A literature of its own,
Established places of worship,
Regular congregations,
Regular religious services,
Sunday schools for the religious instruction of the young, and
Schools for the preparation of ministers.
Although it is not necessary that each of the above characteristics be present, a
congregation or other religious membership group that meets regularly for religious
worship is generally required. A church includes mosques, temples, synagogues, and
other forms of religious organizations. For more information, see Publication 1828.
13. Are you a school, college, or university described in section 170(b)(1)(A)(ii)?
An organization is a school if it:
1. Presents formal instruction as its primary function,
2. Has a regularly scheduled curriculum,
3. Has a regular faculty of qualified teachers,
4. Has a regularly enrolled student body, and
5. Has a place where educational activities are regularly carried on.
The term “school” includes primary, secondary, preparatory, high schools, colleges, and
universities. It does not include organizations engaged in both educational and
non-educational activities, unless the latter are merely incidental to the educational
activities.
Form 1023-EZ Instructions
-13-
14. Are you a hospital or medical research organization described in section 170(b)(1)
(A)(iii) or a hospital organization described in section 501(r)(2)(A)(i)?
Yes
No
Yes
No
An organization is a hospital described in section 170(b)(1)(A)(iii) if its principal purpose
or function is providing medical or hospital care, or medical education or research.
Medical care includes treatment of any physical or mental disability or condition, on an
inpatient or outpatient basis. Thus, if an organization is a rehabilitation institution,
outpatient clinic, or community mental health or drug treatment center, it is a hospital if its
principal function is providing treatment services as described above.
A hospital does not include convalescent homes, homes for children or the aged, or
institutions whose principal purpose or function is to train handicapped individuals to
pursue a vocation.
An organization is a medical research organization described in section 170(b)(1)(A)(iii) if
its principal purpose or function is the direct, continuous, and active conduct of medical
research in conjunction with a hospital. The hospital with which the organization is
affiliated must be described in section 501(c)(3), a federal hospital, or an instrumentality of
a governmental unit, such as a municipal hospital.
An organization is a hospital organization described in section 501(r)(2)(A)(i) if the
organization operates a facility which is required by a state to be licensed, registered, or
similarly recognized as a hospital.
15. Are you an agricultural research organization described in section 170(b)(1)(A)
(ix)?
An organization is an agricultural research organization described in section 170(b)(1)(A)
(ix) if it is an agricultural research organization directly engaged in the continuous active
conduct of agricultural research (as defined in section 1404 of the Agricultural Research,
Extension, and Teaching Policy Act of 1977) in conjunction with a land grant college or
university (as defined in such section) or a non-land grant college of agriculture (as
defined in such section), and during the calendar year in which the contribution is made
such organization is committed to spend such contribution for such research before
January 1 of the fifth calendar year which begins after the date such contribution is made.
-14-
Form 1023-EZ Instructions
16. Are you applying for exemption as a cooperative hospital service organization
under section 501(e)?
Yes
No
Yes
No
A cooperative hospital service organization described in section 501(e) is organized and
operated on a cooperative basis to provide its section 501(c)(3) hospital members one or
more of the following activities.
Data processing.
Purchasing (including purchasing insurance on a group basis).
Warehousing.
Billing and collection (including purchasing patron accounts receivable on a recourse
basis).
Food.
Clinical.
Industrial engineering.
Laboratory.
Printing.
Communications.
Record center.
Personnel (including selecting, testing, training, and educating personnel) services.
A cooperative hospital service organization must also meet certain other requirements
specified in section 501(e).
17. Are you applying for exemption as a cooperative service organization of operating
educational organizations under section 501(f)?
An organization is a cooperative service organization of operating educational
organizations if it is organized and operated solely to provide investment services to its
members. Those members must be organizations described in section 170(b)(1)(A)(ii) or
(iv) that are tax exempt under section 501(a) or whose income is excluded from taxation
under section 115.
Form 1023-EZ Instructions
-15-
18. Are you applying for exemption as a qualified charitable risk pool under section
501(n)?
Yes
No
A qualified charitable risk pool is treated as organized and operated exclusively for
charitable purposes. Check the appropriate box to indicate whether you are a charitable
risk pool. A qualified charitable risk pool is an organization that:
1. Is organized and operated only to pool insurable risks of its members (not including
risks related to medical malpractice) and to provide information to its members about
loss control and risk management,
2. Consists only of members that are section 501(c)(3) organizations exempt from tax
under section 501(a),
3. Is organized under state law authorizing this type of risk pooling,
4. Is exempt from state income tax (or will be after qualifying as a section 501(c)(3)
organization),
5. Has obtained at least $1,000,000 in startup capital from nonmember charitable
organizations,
6. Is controlled by a board of directors elected by its members, and
7. Is organized under documents requiring that:
a. Each member be a section 501(c)(3) organization exempt from tax under section
501(a),
b. Each member that receives a final determination that it no longer qualifies under
section 501(c)(3) notify the pool immediately, and
c. Each insurance policy issued by the pool provide that it will not cover events
occurring after a final determination described in (b).
-16-
Form 1023-EZ Instructions
19. Are you requesting classification as a supporting organization under section
509(a)(3)?
Yes
No
Yes
No
21. Do you or will you invest 5% or more of your total assets in securities or funds
that are not publicly traded?
Yes
No
22. Do you participate, or intend to participate, in partnerships (including entities or
arrangements treated as partnerships for federal tax purposes) in which you
share losses with partners other than section 501(c)(3) organizations?
Yes
No
23. Do you sell, or intend to sell carbon credits or carbon offsets?
Yes
No
24. Are you a Health Maintenance Organization (HMO)?
Yes
No
A supporting organization (as defined in section 509(a)(3)) differs from the other types of
public charities described in section 509. Instead of describing an organization that
conducts a particular kind of activity or that receives financial support from the general
public, section 509(a)(3) describes organizations that have established certain
relationships in support of public charities described in section 509(a)(1) or 509(a)(2).
Thus, an organization can qualify as a supporting organization (and not be classified as a
private foundation) even though it may be funded by a single donor, family, or corporation.
This kind of funding ordinarily would indicate private foundation status, but a section 509(a)
(3) organization has limited purposes and activities, and gives up a significant degree of
independence. A supporting organization is an organization that:
1. Is organized and operated exclusively for the benefit of, to perform the functions of, or
to carry out the purposes of one or more specified organizations as described in
section 509(a)(1) or 509(a)(2). These section 509(a)(1) and 509(a)(2) organizations
are commonly called publicly supported organizations.
2. Has one of three types of relationships with one or more organizations described in
section 509(a)(1) or 509(a)(2). It must be:
a. Operated, supervised, or controlled by one or more section 509(a)(1) or 509(a)(2)
organizations (Type I supporting organization);
b. Supervised or controlled in connection with one or more section 509(a)(1) or
509(a)(2) organizations (Type II supporting organization); or
c. Operated in connection with one or more section 509(a)(1) or 509(a)(2)
organizations (Type III supporting organization).
3. Is not controlled directly or indirectly by disqualified persons (as defined in section
4946) other than foundation managers and other than one or more organizations
described in section 509(a)(1) or 509(a)(2).
See Publication 557 for more information.
20. Is a substantial purpose of your activities to provide assistance to individuals
through credit counseling activities such as budgeting, personal finance, financial
literacy, mortgage foreclosure assistance, or other consumer credit areas?
These activities involve the education of the consumer on budgeting, personal finance,
financial literacy, mortgage foreclosure assistance, or other consumer credit areas. It may
also involve assisting the consumer in consolidating debt and negotiating between
debtors and creditors to lower interest rates and waive late and over-limit fees.
Form 1023-EZ Instructions
-17-
25. Are you an Accountable Care Organization (ACO), or an organization that engages
in, or intends to engage in, ACO activities (such as participation in the Medicare
Shared Savings Program (MSSP) or in activities unrelated to the MSSP described
in Notice 2011–20, 2011–16 I.R.B. 652)?
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
ACOs are entities formed by groups of physicians, hospitals, and other health care
service providers and suppliers to manage and coordinate the care provided to patients.
For a discussion of tax law issues relating to ACOs, see Notice 2011-20 and FS-2011-11,
available at IRS.gov/uac/Tax-Exempt-Organizations-Participating-in-the-Medicare-SharedSavings-Program-through-Accountable-Care-Organizations.
26. Do you maintain or intend to maintain one or more donor advised funds?
In general, a donor advised fund is a fund or account that is owned and controlled by the
organization but that is separately identified by reference to contributions of a donor or
donors and with respect to which a donor (or any person appointed or designated by the
donor) has or expects to have advisory privileges concerning the distribution or
investment of amounts held in the fund or account by reason of the donor’s status as a
donor. For additional information, see Publication 557.
Check “No” if you are a governmental unit referred to in section 170(c)(1) or a private
foundation referred to in section 509(a).
27. Are you organized and operated exclusively for testing for public safety and
requesting a foundation classification under section 509(a)(4)?
Generally, these organizations test consumer products to determine their acceptability
for use by the general public.
28. Are you requesting classification as a private operating foundation?
Private foundations lack general public support. What distinguishes a private operating
foundation from other private foundations is that it engages directly in the active conduct
of charitable, religious, educational, and similar activities (as opposed to indirectly carrying
out these activities by providing grants to individuals or other organizations). Private
operating foundations are subject to more favorable rules than other private foundations in
terms of charitable contribution deductions and attracting grants from private foundations.
However, to be classified as a private operating foundation, an organization must meet
certain tests. Additional information about private operating foundations is available at
IRS.gov/Charities- &-Non-Profits/Private-Foundations/Private-Operating-Foundations.
29. Are you applying for retroactive reinstatement of exemption under section 5 or 6
of Rev. Proc. 2014-11, after being automatically revoked?
Only organizations applying for reinstatement under section 4 or 7 of Rev. Proc.
2014-11 may use Form 1023-EZ. If you are applying for retroactive reinstatement under
section 5 or 6 of Rev. Proc. 2014-11, you must submit the full Form 1023 along with the
appropriate reasonable cause statement and a statement confirming you have filed the
required annual returns as described in the revenue procedure.
-18-
Form 1023-EZ Instructions
National Taxonomy of Exempt
Entities (NTEE) Codes.
Arts, Culture, and Humanities
B82
A01
A02
B83
B84
B90
A03
A05
A11
A12
A19
A20
A23
A25
A26
A30
A31
A32
A33
A34
A40
A50
A51
A52
A54
A56
A57
A60
A61
A62
A63
A65
A68
A69
A6A
A6B
A6C
A6E
A70
A80
A84
A90
A99
Alliance/Advocacy Organizations
Management & Technical
Assistance
Professional Societies,
Associations
Research Institutes and/or Public
Policy Analysis
Single Organization Support
Fund Raising and/or Fund
Distribution
Nonmonetary Support N.E.C.*
Arts, Cultural Organizations Multipurpose
Cultural, Ethnic Awareness
Arts Education
Arts Council/Agency
Media, Communications
Organizations
Film, Video
Television
Printing, Publishing
Radio
Visual Arts Organizations
Museum, Museum Activities
Art Museums
Children's Museums
History Museums
Natural History, Natural Science
Museums
Science and Technology
Museums
Performing Arts Organizations
Performing Arts Centers
Dance
Ballet
Theater
Music
Symphony Orchestras
Opera
Singing, Choral
Music Groups, Bands,
Ensembles
Performing Arts Schools
Humanities Organizations
Historical Societies, Related
Historical Activities
Commemorative Events
Arts Service Organizations and
Activities
Arts, Culture, and Humanities
N.E.C.
B92
B94
B99
C01
C02
C03
C05
C11
C12
C19
C20
C27
C30
C32
C34
C35
C36
C40
C41
C42
C50
C60
C99
B19
B20
B21
B24
B25
B28
B30
B40
B41
B42
B43
B50
B60
B70
B80
E32
E40
Alliance/Advocacy Organizations
Management & Technical
Assistance
Professional Societies,
Associations
Research Institutes and/or Public
Policy Analysis
Single Organization Support
Fund Raising and/or Fund
Distribution
Nonmonetary Support N.E.C.
Pollution Abatement and Control
Services
Recycling Programs
Natural Resources Conservation
and Protection
Water Resource, Wetlands
Conservation and Management
Land Resources Conservation
Energy Resources Conservation
and Development
Forest Conservation
Botanical, Horticultural, and
Landscape Services
Botanical Gardens, Arboreta and
Botanical Organizations
Garden Club, Horticultural
Program
Environmental Beautification and
Aesthetics
Environmental Education and
Outdoor Survival Programs
Environmental Quality,
Protection, and Beautification
N.E.C.
E42
E50
E60
E61
E62
E65
E70
E80
E86
E90
E91
E92
E99
F01
F02
F03
F05
F11
F12
F19
F20
F22
D03
D19
D20
D30
D31
D32
D33
D34
D40
D50
D60
D61
D99
Alliance/Advocacy Organizations
Management & Technical
Assistance
Professional Societies,
Associations
Research Institutes and/or Public
Policy Analysis
Single Organization Support
Fund Raising and/or Fund
Distribution
Nonmonetary Support N.E.C.
Animal Protection and Welfare
Wildlife Preservation, Protection
Protection of Endangered
Species
Bird Sanctuary, Preserve
Fisheries Resources
Wildlife Sanctuary, Refuge
Veterinary Services
Zoo, Zoological Society
Other Services - Specialty
Animals
Animal Training, Behavior
Animal-Related N.E.C.
Health - General and
Rehabilitative
E01
E02
E03
E05
E11
E12
E19
Alliance/Advocacy Organizations
Management & Technical
Assistance
Professional Societies,
Associations
Research Institutes and/or Public
Policy Analysis
Single Organization Support
Fund Raising and/or Fund
Distribution
Nonmonetary Support N.E.C.
Hospitals and Related Primary
Medical Care Facilities
Community Health Systems
Hospital, General
Hospital, Specialty
Health Treatment Facilities,
Primarily Outpatient
Group Health Practice (Health
Maintenance Organizations)
Ambulatory Health Center,
Community Clinic
Reproductive Health Care
Facilities and Allied Services
Family Planning Centers
Rehabilitative Medical Services
Health Support Services
Blood Supply Related
Ambulance, Emergency Medical
Transport Services
Organ and Tissue Banks
Public Health Program (Includes
General Health and Wellness
Promotion Services)
Health, General and Financing
Patient Services - Entertainment,
Recreation
Nursing Services (General)
Nursing, Convalescent Facilities
Home Health Care
Health - General and
Rehabilitative N.E.C.
Mental Health, Crisis
Intervention
F21
D11
D12
B11
B12
E31
D01
D02
B01
B02
B05
E21
E22
E24
E30
Animal-Related
D05
B03
E20
Environmental Quality,
Protection, and Beautification
Education
Alliance/Advocacy Organizations
Management & Technical
Assistance
Professional Societies,
Associations
Research Institutes and/or Public
Policy Analysis
Single Organization Support
Fund Raising and/or Fund
Distribution
Nonmonetary Support N.E.C.
Elementary, Secondary
Education, K - 12
Kindergarten, Preschool,
Nursery School, Early
Admissions
Primary, Elementary Schools
Secondary, High School
Specialized Education
Institutions
Vocational, Technical Schools
Higher Education Institutions
Community or Junior Colleges
Undergraduate College (4-year)
University or Technological
Institute
Graduate, Professional Schools
(Separate Entities)
Adult, Continuing Education
Libraries
Student Services, Organizations
of Students
Scholarships, Student Financial
Aid Services, Awards
Student Sororities, Fraternities
Alumni Associations
Educational Services and
Schools - Other
Remedial Reading, Reading
Encouragement
Parent/Teacher Group
Education N.E.C.
F30
F31
F32
F33
F40
F42
F50
F52
F53
F54
F60
F70
F80
F99
Alliance/Advocacy Organizations
Management & Technical
Assistance
Professional Societies,
Associations
Research Institutes and/or Public
Policy Analysis
Single Organization Support
Fund Raising and/or Fund
Distribution
Nonmonetary Support N.E.C.
Alcohol, Drug and Substance
Abuse, Dependency Prevention
and Treatment
Alcohol, Drug Abuse, Prevention
Only
Alcohol, Drug Abuse, Treatment
Only
Mental Health Treatment Multipurpose and N.E.C.
Psychiatric, Mental Health
Hospital
Community Mental Health
Center
Group Home, Residential
Treatment Facility - Mental
Health Related
Hot Line, Crisis Intervention
Services
Rape Victim Services
Addictive Disorders N.E.C.
Smoking Addiction
Eating Disorder, Addiction
Gambling Addiction
Counseling, Support Groups
Mental Health Disorders
Mental Health Association,
Multipurpose
Mental Health, Crisis Intervention
N.E.C.
G20
G25
G30
G40
G41
G42
G43
G44
G45
G48
G50
G51
G54
G60
G70
G80
G81
G83
G84
G90
G92
G94
G96
G98
G9B
G99
Medical Research
H01
H02
H03
H05
H11
H12
H19
H20
H25
H30
H40
H41
H42
H43
H44
H45
H48
H50
H51
H54
H60
H61
H70
H80
H81
H83
H84
H90
H92
Diseases, Disorders, Medical
Disciplines
H94
H96
G01
G02
H98
H9B
H99
G03
G05
G11
G12
G19
-19-
Alliance/Advocacy Organizations
Management & Technical
Assistance
Professional Societies,
Associations
Research Institutes and/or Public
Policy Analysis
Single Organization Support
Fund Raising and/or Fund
Distribution
Nonmonetary Support N.E.C.
Birth Defects and Genetic
Diseases
Down Syndrome
Cancer
Diseases of Specific Organs
Eye Diseases, Blindness and
Vision Impairments
Ear and Throat Diseases
Heart and Circulatory System
Diseases, Disorders
Kidney Disease
Lung Disease
Brain Disorders
Nerve, Muscle and Bone
Diseases
Arthritis
Epilepsy
Allergy Related Diseases G61
Asthma
Digestive Diseases, Disorders
Specifically Named Diseases
AIDS
Alzheimer's Disease
Autism
Medical Disciplines
Biomedicine, Bioengineering
Geriatrics
Neurology, Neuroscience
Pediatrics
Surgery
Diseases, Disorders, Medical
Disciplines N.E.C.
Alliance/Advocacy Organizations
Management & Technical
Assistance
Professional Societies,
Associations
Research Institutes and/or Public
Policy Analysis
Single Organization Support
Fund Raising and/or Fund
Distribution
Nonmonetary Support N.E.C.
Birth Defects, Genetic Diseases
Research
Down Syndrome Research
Cancer Research
Specific Organ Research
Eye Research
Ear and Throat Research
Heart, Circulatory Research
Kidney Research
Lung Research
Brain Disorders Research
Nerve, Muscle, Bone Research
Arthritis Research
Epilepsy Research
Allergy Related Disease
Research
Asthma Research
Digestive Disease, Disorder
Research
Specifically Named Diseases
Research
AIDS Research
Alzheimer's Disease Research
Autism Research
Medical Specialty Research
Biomedicine, Bioengineering
Research
Geriatrics Research
Neurology, Neuroscience
Research
Pediatrics Research
Surgery Research
Medical Research N.E.C.
Crime, Legal Related
I01
I02
I03
I05
Alliance/Advocacy Organizations
Management & Technical
Assistance
Professional Societies,
Associations
Research Institutes and/or Public
Policy Analysis
National Taxonomy of Exempt Entities (NTEE) Codes. (Continued)
I11
I12
I19
I20
I21
I23
I30
I31
I40
I43
I44
I50
I51
I60
I70
I71
I72
I73
I80
I83
I99
Single Organization Support
Fund Raising and/or Fund
Distribution
Nonmonetary Support N.E.C.
Crime Prevention N.E.C.
Delinquency Prevention
Drunk Driving Related
Correctional Facilities N.E.C.
Transitional Care, Half-Way
House for Offenders,
Ex-Offenders
Rehabilitation Services for
Offenders
Services to Prisoners and
Families - Multipurpose
Prison Alternatives
Administration of Justice, Courts
Dispute Resolution, Mediation
Services
Law Enforcement Agencies
(Police Departments)
Protection Against, Prevention of
Neglect, Abuse, Exploitation
Spouse Abuse, Prevention of
Child Abuse, Prevention of
Sexual Abuse, Prevention of
Legal Services
Public Interest Law, Litigation
Crime, Legal Related N.E.C.
L12
L19
L20
L21
L22
L25
L30
L40
L41
L50
L80
L81
L82
L99
Public Safety, Disaster
Preparedness, and Relief
M01
M02
M03
Employment, Job Related
M05
J01
J02
Alliance/Advocacy Organizations
Management & Technical
Assistance
Professional Societies,
Associations
Research Institutes and/or Public
Policy Analysis
Single Organization Support
Fund Raising and/or Fund
Distribution
Nonmonetary Support N.E.C.
Employment Procurement
Assistance, Job Training
Vocational Counseling,
Guidance and Testing
Vocational Training
Vocational Rehabilitation
Goodwill Industries
Sheltered Remunerative
Employment, Work Activity
Center N.E.C.
Labor Unions, Organizations
Employment, Job Related N.E.C.
M11
M12
Food, Agriculture, and Nutrition
N05
K01
K02
N11
N12
J03
J05
J11
J12
J19
J20
J21
J22
J30
J32
J33
J40
J99
K03
K05
K11
K12
K19
K20
K25
K26
K28
K30
K31
K34
K35
K36
K40
K50
K99
Alliance/Advocacy Organizations
Management & Technical
Assistance
Professional Societies,
Associations
Research Institutes and/or Public
Policy Analysis
Single Organization Support
Fund Raising and/or Fund
Distribution
Nonmonetary Support N.E.C.
Agricultural Programs
Farmland Preservation
Livestock Breeding,
Development, Management
Farm Bureau, Grange
Food Service, Free Food
Distribution Programs
Food Banks, Food Pantries
Congregate Meals
Eatery, Agency, Organization
Sponsored
Meals on Wheels
Nutrition Programs
Home Economics
Food, Agriculture, and Nutrition
N.E.C.
Housing, Shelter
L01
L02
L03
L05
L11
Alliance/Advocacy Organizations
Management & Technical
Assistance
Professional Societies,
Associations
Research Institutes and/or Public
Policy Analysis
Single Organization Support
Fund Raising and/or Fund
Distribution
Nonmonetary Support N.E.C.
Housing Development,
Construction, Management
Public Housing Facilities
Senior Citizens' Housing/
Retirement Communities
Housing Rehabilitation
Housing Search Assistance
Low-Cost Temporary Housing
Homeless, Temporary Shelter
For
Housing Owners, Renters
Organizations
Housing Support Services -Other
Home Improvement and Repairs
Housing Expense Reduction
Support
Housing, Shelter N.E.C.
M19
M20
M23
M24
M40
M41
M42
M99
Alliance/Advocacy Organizations
Management & Technical
Assistance
Professional Societies,
Associations
Research Institutes and/or Public
Policy Analysis
Single Organization Support
Fund Raising and/or Fund
Distribution
Nonmonetary Support N.E.C.
Disaster Preparedness and
Relief Services
Search and Rescue Squads,
Services
Fire Prevention, Protection,
Control
Safety Education
First Aid Training, Services
Automotive Safety
Public Safety, Disaster
Preparedness, and Relief N.E.C.
Recreation, Sports, Leisure,
Athletics
N01
N02
N03
N19
N20
N30
N31
N32
N40
N50
N52
N60
N61
N62
N63
N64
N65
N66
N67
N68
N69
N6A
N70
N71
N72
N80
N99
Alliance/Advocacy Organizations
Management & Technical
Assistance
Professional Societies,
Associations
Research Institutes and/or Public
Policy Analysis
Single Organization Support
Fund Raising and/or Fund
Distribution
Nonmonetary Support N.E.C.
Recreational and Sporting
Camps
Physical Fitness and Community
Recreational Facilities
Community Recreational Centers
Parks and Playgrounds
Sports Training Facilities,
Agencies
Recreational, Pleasure, or Social
Club
Fairs, County and Other
Amateur Sports Clubs, Leagues,
N.E.C.
Fishing, Hunting Clubs
Basketball
Baseball, Softball
Soccer Clubs, Leagues
Football Clubs, Leagues
Tennis, Racquet Sports Clubs,
Leagues
Swimming, Water Recreation
Winter Sports (Snow and Ice)
Equestrian, Riding
Golf
Amateur Sports Competitions
Olympics Committees and
Related International
Competitions
Special Olympics
Professional Athletic Leagues
Recreation, Sports, Leisure,
Athletics N.E.C.
Youth Development
O01
O02
O03
O05
O11
O12
O19
O20
O21
O22
O30
O31
O40
O41
O42
O43
O50
O51
O52
O53
O54
O55
O99
Alliance/Advocacy Organizations
Management & Technical
Assistance
Professional Societies,
Associations
Research Institutes and/or Public
Policy Analysis
Single Organization Support
Fund Raising and/or Fund
Distribution
Nonmonetary Support N.E.C.
Youth Centers, Clubs,
Multipurpose
Boys Clubs
Girls Clubs O23 Boys and Girls
Clubs (Combined)
Adult, Child Matching Programs
Big Brothers, Big Sisters
Scouting Organizations
Boy Scouts of America
Girl Scouts of the U.S.A.
Camp Fire
Youth Development Programs,
Other
Youth Community Service Clubs
Youth Development - Agricultural
Youth Development - Business
Youth Development - Citizenship
Programs
Youth Development - Religious
Leadership
Youth Development N.E.C.
Human Services - Multipurpose
and Other
P01
P02
P03
P05
P11
P12
P19
P20
P21
P22
P24
P26
P27
P28
P29
P30
P31
P32
P33
P40
P42
P43
P44
P45
P46
P50
P51
P52
P58
P60
P61
P62
P70
P72
P73
P74
P75
-20-
Alliance/Advocacy Organizations
Management & Technical
Assistance
Professional Societies,
Associations
Research Institutes and/or Public
Policy Analysis
Single Organization Support
Fund Raising and/or Fund
Distribution
Nonmonetary Support N.E.C.
Human Service Organizations Multipurpose
American Red Cross
Urban League
Salvation Army
Volunteers of America
Young Men's or Women's
Associations (YMCA, YWCA,
YWHA, YMHA)
Neighborhood Centers,
Settlement Houses
Thrift Shops
Children's, Youth Services
Adoption
Foster Care
Child Day Care
Family Services
Single Parent Agencies,
Services
Family Violence Shelters,
Services
Homemaker, Home Health Aide
Family Services, Adolescent
Parents
Family Counseling
Personal Social Services
Financial Counseling, Money
Management
Transportation, Free or
Subsidized
Gift Distribution
Emergency Assistance (Food,
Clothing, Cash)
Travelers' Aid
Victims' Services
Residential, Custodial Care
Half-Way House (Short-Term
Residential Care)
Group Home (Long Term)
Hospice
Senior Continuing Care
Communities
P80
P81
P82
P84
P85
P86
P87
P99
Services to Promote the
Independence of Specific
Populations
Senior Centers, Services
Developmentally Disabled
Centers, Services
Ethnic, Immigrant Centers,
Services
Homeless Persons Centers,
Services
Blind/Visually Impaired Centers,
Services
Deaf/Hearing Impaired Centers,
Services
Human Services - Multipurpose
and Other N.E.C.
International, Foreign Affairs,
and National Security
Q01
Q02
Q03
Q05
Q11
Q12
Q19
Q20
Q21
Q22
Q23
Q30
Q31
Q32
Q33
Q40
Q41
Q42
Q43
Q70
Q71
Q99
Alliance/Advocacy Organizations
Management & Technical
Assistance
Professional Societies,
Associations
Research Institutes and/or Public
Policy Analysis
Single Organization Support
Fund Raising and/or Fund
Distribution
Nonmonetary Support N.E.C.
Promotion of International
Understanding
International Cultural Exchange
International Student Exchange
and Aid
International Exchanges, N.E.C.
International Development,
Relief Services
International Agricultural
Development
International Economic
Development
International Relief
International Peace and Security
Arms Control, Peace
Organizations
United Nations Association
National Security, Domestic
International Human Rights
International Migration, Refugee
Issues
International, Foreign Affairs, and
National Security N.E.C.
Civil Rights, Social Action,
Advocacy
R01
R02
R03
R05
R11
R12
R19
R20
R22
R23
R24
R25
R26
R30
R40
R60
R61
R62
R63
R67
R99
Alliance/Advocacy Organizations
Management & Technical
Assistance
Professional Societies,
Associations
Research Institutes and/or Public
Policy Analysis
Single Organization Support
Fund Raising and/or Fund
Distribution
Nonmonetary Support N.E.C.
Civil Rights, Advocacy for
Specific Groups
Minority Rights
Disabled Persons' Rights
Women's Rights
Seniors' Rights
Lesbian, Gay Rights
Intergroup, Race Relations
Voter Education, Registration
Civil Liberties Advocacy
Reproductive Rights
Right to Life
Censorship, Freedom of Speech
and Press Issues
Right to Die, Euthanasia Issues
Civil Rights, Social Action,
Advocacy N.E.C.
Community Improvement,
Capacity Building
S01
S02
S03
Alliance/Advocacy Organizations
Management & Technical
Assistance
Professional Societies,
Associations
National Taxonomy of Exempt Entities (NTEE) Codes. (Continued)
S05
S11
S12
S19
S20
S21
S22
S30
S31
S32
S40
S41
S43
S46
S47
S50
S80
S81
S82
S99
Research Institutes and/or Public
Policy Analysis
Single Organization Support
Fund Raising and/or Fund
Distribution
Nonmonetary Support N.E.C.
Community, Neighborhood
Development, Improvement
(General)
Community Coalitions
Neighborhood, Block
Associations
Economic Development
Urban, Community Economic
Development
Rural Development
Business and Industry
Promotion of Business
Management Services for Small
Business, Entrepreneurs
Boards of Trade
Real Estate Organizations
Nonprofit Management
Community Service Clubs
Women's Service Clubs
Men's Service Clubs
Community Improvement,
Capacity Building N.E.C.
Philanthropy, Voluntarism, and
Grantmaking Foundations
T01
T02
T03
T05
T11
T12
T19
T20
T21
T22
T23
T30
T31
T40
T50
T70
T90
T99
Alliance/Advocacy Organizations
Management & Technical
Assistance
Professional Societies,
Associations
Research Institutes and/or Public
Policy Analysis
Single Organization Support
Fund Raising and/or Fund
Distribution
Nonmonetary Support N.E.C.
Private Grantmaking
Foundations
Corporate Foundations
Private Independent Foundations
Private Operating Foundations
Public Foundations
Community Foundations
Voluntarism Promotion
Philanthropy, Charity,
Voluntarism Promotion, General
Fund Raising Organizations That
Cross Categories
Named Trusts/Foundations
N.E.C.
Philanthropy, Voluntarism, and
Grantmaking Foundations N.E.C.
Science and Technology
Research Institutes, Services
U01
U02
U03
U05
U11
U12
U19
U20
U21
U30
U31
U33
U34
U36
U40
U41
U42
U50
U99
Alliance/Advocacy Organizations
Management & Technical
Assistance
Professional Societies,
Associations
Research Institutes and/or Public
Policy Analysis
Single Organization Support
Fund Raising and/or Fund
Distribution
Nonmonetary Support N.E.C.
Science, General
Marine Science and
Oceanography
Physical Sciences, Earth
Sciences Research and
Promotion
Astronomy
Chemistry, Chemical
Engineering
Mathematics
Geology
Engineering and Technology
Research, Services
Computer Science
Engineering
Biological, Life Science
Research
Science and Technology
Research Institutes, Services
N.E.C.
Social Science Research
Institutes, Services
V01
V02
V03
V05
V11
V12
V19
V20
V21
V22
V23
V24
V25
V26
V30
V31
V32
V33
V34
V35
V36
V37
Public, Society Benefit Multipurpose and Other
W01
W02
W03
W05
W11
W12
W19
W20
W22
W24
W30
W40
W50
W60
Alliance/Advocacy Organizations
Management & Technical
Assistance
Professional Societies,
Associations
Research Institutes and/or Public
Policy Analysis
Single Organization Support
Fund Raising and/or Fund
Distribution
Nonmonetary Support N.E.C.
Social Science Institutes,
Services
Anthropology, Sociology
Economics (as a social science)
Behavioral Science
Political Science
Population Studies
Law, International Law,
Jurisprudence
Interdisciplinary Research
Black Studies
Women's Studies
Ethnic Studies
Urban Studies
International Studies
Gerontology (as a social
science)
Labor Studies V99 Social
Science Research Institutes,
Services N.E.C.
W61
W70
W80
W90
W99
Alliance/Advocacy Organizations
Management & Technical
Assistance
Professional Societies,
Associations
Research Institutes and/or Public
Policy Analysis
Single Organization Support
Fund Raising and/or Fund
Distribution
Nonmonetary Support N.E.C.
Government and Public
Administration
Public Finance, Taxation,
Monetary Policy
Citizen Participation
Military, Veterans' Organizations
Public Transportation Systems,
Services
Telephone, Telegraph and
Telecommunication Services
Financial Institutions, Services
(Non-Government Related)
Credit Unions
Leadership Development
Public Utilities
Consumer Protection, Safety
Public, Society Benefit Multipurpose and Other N.E.C.
Religion Related, Spiritual
Development
X01
X02
X03
X05
X11
X12
X19
X20
X21
-21-
Alliance/Advocacy Organizations
Management & Technical
Assistance
Professional Societies,
Associations
Research Institutes and/or Public
Policy Analysis
Single Organization Support
Fund Raising and/or Fund
Distribution
Nonmonetary Support N.E.C.
Christian
Protestant
X22
X30
X40
X50
X70
X80
X81
X82
X83
X84
X90
X99
Roman Catholic
Jewish
Islamic
Buddhist
Hindu
Religious Media,
Communications Organizations
Religious Film, Video
Religious Television
Religious Printing, Publishing
Religious Radio
Interfaith Issues
Religion Related, Spiritual
Development N.E.C.
Mutual/Membership Benefit
Organizations, Other
Y01
Y02
Y03
Y05
Y11
Y12
Y19
Y20
Y22
Y23
Y24
Y25
Y30
Y33
Y34
Y35
Y40
Y42
Y43
Y44
Y50
Y99
Alliance/Advocacy Organizations
Management & Technical
Assistance
Professional Societies,
Associations
Research Institutes and/or Public
Policy Analysis
Single Organization Support
Fund Raising and/or Fund
Distribution
Nonmonetary Support N.E.C.
Insurance Providers, Services
Local Benevolent Life Insurance
Associations, Mutual Irrigation
and Telephone Companies, and
Like Organizations
Mutual Insurance Company or
Association
Supplemental Unemployment
Compensation
State-Sponsored Worker's
Compensation Reinsurance
Organizations
Pension and Retirement Funds
Teachers Retirement Fund
Association
Employee Funded Pension Trust
Multi-Employer Pension Plans
Fraternal Beneficiary Societies
Domestic Fraternal Societies
Voluntary Employees Beneficiary
Associations (Non-Government)
Voluntary Employees Beneficiary
Associations (Government)
Cemeteries, Burial Services
Mutual/Membership Benefit
Organizations, Other N.E.C.
Unknown
Z99
Unknown
| File Type | application/pdf |
| File Title | Instructions for Form 1023-EZ (Rev. January 2017) |
| Subject | Instructions for Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Rev |
| Author | W:CAR:MP:FP |
| File Modified | 2017-01-04 |
| File Created | 2017-01-04 |