Form 1023: Application for Recognition of Exemption Under Section 501(c)(3)

The application for organizations seeking tax-exempt status under Section 501(c)(3) as a charitable, religious, educational, scientific, or literary organization.

Download Form 1023 PDF About on IRS.gov Instructions PDF

Who Files This Form?

Organizations seeking recognition of tax-exempt status under Section 501(c)(3) of the Internal Revenue Code.

Key Fields

Organization structure
Narrative of activities
Compensation information
Financial data
Public charity vs private foundation status

Filing Deadlines

Late Filing Penalty

No penalty for the form; however, a $600 user fee applies. Late filing may result in loss of exempt status retroactive to formation date.

Related Forms

Form 990

Return of Organization Exempt From Income Tax

Form 990-EZ

Short Form Return of Organization Exempt From Income Tax

Form 1023-EZ

Streamlined Application for Recognition of Exemption Under Section 501(c)(3)

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