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

Sep 19, 2026

Instructions for IRS Form 1023 (Rev. December 2024) explain how organizations apply for federal income tax exemption under Internal Revenue Code Section 501(c)(3). The material outlines the purpose of Form 1023, what and when to file, available filing assistance, signature requirements, and rules for authorized representatives and public inspection. It also covers guidance by form parts I–X and supporting schedules, including required provisions, activities, compensation arrangements, financial data, effective date, and annual filing obligations, plus appendices and reference tools.

LanguageEnglish

CategoryForms

FormatPDF

Pages41

Reading Time14 min

AccessFree to download

Contents Page

Future Developments

Overview of Organizations Described in Section 501(c)(3)

General Instructions

Answers

Purpose of Form

What To File

When To File

Filing Assistance

Signature Requirements

Authorized Representative

Public Inspection

Foreign Organizations

Specific Instructions

Part I. Identification of Applicant

Part II. Organizational Structure

Part III. Required Provisions in Your Organizing Document

Part IV. Your Activities

Part V. Compensation and Other Financial Arrangements

Part VI. Financial Data

Part VII. Foundation Classification

Part VIII. Effective Date

Part IX. Annual Filing Requirement

Part X. Signature

Schedule A. Churches

Schedule B. Schools, Colleges, and Universities

Schedule C. Hospitals and Medical Research Organizations

Schedule D. Supporting Organizations

Schedule E. Effective Date

Schedule F. Low-Income Housing

Schedule G. Successors to Other Organizations

Appendix A: Sample Conflict of Interest Policy

Appendix B: States With Statutory Provisions Satisfying Section 508(e)

Appendix C: Glossary of Terms

Appendix D: NTEE Codes

Index

Instructions for Form 1023 (Rev. December 2024) Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code Section references are to the Internal Revenue Code unless otherwise noted. Contents Page Future Developments ............ 1 Overview of Organizations Described in Section 501(c)(3) ..................... 1 General Instructions ............. 2 Answers .................... 3 Purpose of Form ............... 3 What To File .................. 3 When To File ................. 4 Filing Assistance ............... 4 Signature Requirements .......... 4 Authorized Representative ........ 4 Public Inspection ............... 5 Foreign Organizations ........... 5 Specific Instructions ............. 6 Part I. Identification of Applicant ..... 6 Part II. Organizational Structure ..... 6 Part III. Required Provisions in Your Organizing Document ..... 7 Part IV. Your Activities ............ 8 Part V. Compensation and Other Financial Arrangements ...... 10 Part VI. Financial Data .......... 11 Part VII. Foundation Classification ............. 14 Part VIII. Effective Date .......... 15 Part IX. Annual Filing Requirement ............. 15 Part X. Signature .............. 16 Schedule A. Churches .......... 16 Schedule B. Schools, Colleges, and Universities ........... 17 Schedule C. Hospitals and Medical Research Organizations ............. 18 Schedule D. Section 509(a)(3) Supporting Organizations ..... 20 Schedule E. Effective Date ....... 22 Schedule F. Low-Income Housing ... 23 Schedule G. Successors to Other Organizations ............. 23 Schedule H. Organizations Providing Scholarships, Fellowships, Educational Loans, or Other Educational Grants to Individuals and Private Foundations Requesting Advance Approval of Individual Grant Procedures .............. 23 Appendix A: Sample Conflict of Interest Policy ............. 26 Appendix B: States With Statutory Provisions Satisfying the Requirements of Internal Revenue Code Section 508(e) . . . . . . . . . . . . . . . . . . 28 Contents Page Appendix C: Glossary of Terms . . . . 30 Appendix D: National Taxonomy of Exempt Entities (NTEE) Codes ................. 38 Index ..................... 41 Note. Keep a copy of the completed Form 1023 for your permanent records. Future Developments For the latest information about developments related to Form 1023 and its instructions, such as legislation enacted after they were published, go to [IRS.gov/Form1023](IRS.gov/Form1023) . What's New Organizations requesting recognition of tax-exempt status under section 501(c)(3) must complete and submit their Form 1023 (or Form 1023-EZ, if eligible) applications electronically (including paying the correct user fee) [using](using Pay.gov)[ ](using Pay.gov)[Pay.gov](using Pay.gov). Continuous-use form and instructions. Form 1023 and these instructions have been converted from an annual reversion to continuous use. Use these instructions for tax year 2024 and subsequent years until a superseding revision is issued. Reminder Don't include social security numberson publicly disclosed forms. Because the IRS is required to disclose approved exemption applications and information returns, don't include social security numbers on this form. Documents subject to disclosure include supporting information filed with the form and correspondence with the IRS about the filing. Phone Help If you have questions and/or need help completing Form 1023, please call 877-829-5500. This toll-free telephone service is available Monday through Friday. Email Subscription The IRS provides a subscription-based email service for tax professionals and representatives of tax-exempt organizations. We send subscribers periodic updates regarding exempt organization tax law and regulations, available services, and other information. To subscribe, visit [IRS.gov/Charities](IRS.gov/Charities). How To Get F

FAQs

What is Form 1023 used for under Section 501(c)(3)?

Form 1023 is used by organizations to apply for recognition of exemption from federal income tax under Internal Revenue Code Section 501(c)(3). The instructions explain the eligibility and application process for this recognition.

When must organizations file Form 1023 and what alternatives may apply?

Organizations generally must file Form 1023 or Form 1023-EZ (if eligible) to obtain recognition of exemption, unless an exception applies. The instructions include sections covering what to file and when to file.

What signature and representative requirements apply to the submission?

The instructions cover signature requirements and the role of an authorized representative. They also address conditions related to public inspection and handling of foreign organizations.

Sep 19, 2026

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