Формуляр 1023-EZ Инструкции
Инструкция за формуляр 1023-EZ, Поточно заявление за признаване на освобождаване съгласно раздел 501(в)(3) от Кодекса за вътрешните приходи
Ревизия януари 2023 г
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- Формуляр 1023-EZ - Поточено заявление за признаване на освобождаване съгласно раздел 501(в)(3) от Кодекса за вътрешните приходи
Department of the Treasury
Internal Revenue Service
Instructions for Form
1023-EZ
(Rev. January 2023)
Streamlined 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.
photographs and calling 1-800-THE-LOST (1-800-843-5678) if
you recognize a child.
Contents
Page
Email Subscription
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
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
Donor Reliance on a Favorable
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
Part V. Reinstatement After Automatic
organizations may be considered tax exempt under section
501(c)(3) even if they do not file Form 1023 or Form 1023-EZ.
(Must be completed prior to completing Form
Churches, including synagogues, temples, and mosques.
Integrated auxiliaries of churches and conventions or
associations of churches.
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National Taxonomy of Exempt Entities (NTEE)
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Any organization that has gross receipts in each taxable
year of normally not more than $5,000.
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Future Developments
For the latest information about developments related to Form
1023-EZ and its instructions, such as legislation enacted after
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
Reminder
Don’t 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.
If you answer “Yes” to any of the worksheet questions,
you are not eligible to apply for exemption under section
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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,
Photographs of Missing Children
we recommend reading “Life Cycle of an Exempt
TIP
The Internal Revenue Service is a proud partner with the
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
How To File
Form 1023-EZ can only be filed electronically by going to
Dec 19, 2022
Cat. No. 66268Y
1023-EZ” in the search box). We will not accept printed copy
submissions of the application.
•
We recommend you preview and print a copy of your
Signature Requirements
application for your records before submitting it
electronically.
TIP
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.
User Fee
A user fee is required to process your application. This fee must
Payments can be made directly from your bank account or by
credit/debit card. For the current exempt organization user fee
amounts, go to IRS.gov/charities-non-profits/user-fees-for-tax-
exempt-and-government-entities-division. You can also call
877-829-5500.
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 $50,000 or less is not required to file an annual
return, but must furnish an annual electronic 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. Failure to
file a required return or notice for 3 consecutive years will result
in auto-revocation of your tax-exempt status.
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.
An organization that is required to file a Form 990-series
annual information return or submit 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 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 an annual information return or tax return is due while 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.
If you have been in existence for more than 27 months, and
you believe you qualify for an earlier effective date of the
exemption for the organization than the submission date, you
can now only request the earlier effective date by completing
Form 1023 in its entirety instead of completing Form 1023-EZ.
If Form 990-N is due while Form 1023-EZ is pending, the
organization may need to contact the IRS at 877-829-5500 and
ask for an account to be established for the organization so that
it may file the notice.
Note. If you have been automatically revoked and are seeking
retroactive reinstatement, see Part V. Reinstatement After
Automatic Revocation of these instructions.
Information on annual information return and electronic notice
filing requirements and exceptions to the filing requirements may
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.
Form 1023-EZ does not allow you to request 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. If your request for recognition
of tax-exempt status is granted on Form 1023-EZ, you will be
required to submit Form 990, 990-EZ, or 990-N depending on
your gross receipts and assets. If you believe that you meet an
exception to filing Form 990, 990-EZ, or 990-N, and wish to
obtain that exception at the time of filing your application, then
you should submit Form 1023 instead of Form 1023-EZ.
Otherwise, you may request IRS recognition of this exception by
filing Form 8940, Request for Miscellaneous Determination. A
user fee must accompany Form 8940.
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 877-829-5500. You may also
The following publications are available to you for further
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 $50,000 or less, and you are
filing Form 990-N.
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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/
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State Registration Requirements
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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
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.
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. 2018-32, 1028-23 I.R.B.
739.
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.
Specific Instructions
Line 6. Fax number. You may provide a fax number for the
contact listed on line 4.
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 7. User fee submitted. Pay.gov will populate this field
with the current user fee for filing Form 1023-EZ.
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.
You must also check the boxes regarding your gross receipts
and total assets. If you check “Yes” to those questions, you do
not meet the requirements to submit Form 1023-EZ; instead, file
Form 1023. For additional information regarding the gross
receipts and assets requirements, see questions 1 through 3 on
the Form 1023-EZ Eligibility Worksheet.
1. President or chief executive officer or chief operating officer.
2. Treasurer or chief financial officer.
3. Chairperson of the governing body.
4. Any officers, directors, and trustees who are substantial
contributors (not already listed above).
Part I. Identification of Applicant
Line 1a. Full name of organization. Enter your complete
name exactly as it appears in your organizing document,
including amendments.
5. Any other officers, directors, and trustees who are related to
a substantial contributor (not already listed above).
6. Voting members of the governing body (not already listed
above).
Line 1b. Care of name. If you have an "in care of" name, enter
7. Officers (not already listed above).
it here; otherwise, leave this space blank.
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.
Line 1c–1f. 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.
Line 2. Employer identification number (EIN). Enter the
nine-digit EIN assigned to you.
You will not be able to submit this application until you
have obtained an EIN.
!
CAUTION
A director or trustee is a member of the organization’s
All organizations must have an EIN. An EIN is required
governing body, but only if the member has voting rights.
regardless of whether you have employees.
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, leave this space blank.
If the organization doesn't have an EIN, it must apply for one.
An EIN can be applied for by visiting the IRS website at IRS.gov/
EIN.
The organization may also apply for an EIN by faxing or
mailing Form SS-4 to the IRS. Organizations outside the United
States or U.S. possessions may also apply for an EIN by calling
267-941-1099 (not toll-free). Don't apply for an EIN more than
once.
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 or respond to confidential
information via email.
Part II. Organizational Structure
Line 1. Entity type. Only certain corporations, unincorporated
associations, and trusts are eligible for tax-exempt status under
section 501(c)(3). Sole proprietorships, partnerships, and
loosely affiliated groups of individuals are not eligible. Check the
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 in December, enter “12.” Your annual accounting period is
the 12-month period on which your annual financial records are
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Form 1023-EZ Instructions
appropriate box to indicate whether you are a corporation, an
association, or a trust.
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
New York, but incorporated under Massachusetts law, enter
Massachusetts.
Note. Even though 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 3 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.
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.
See Pub. 557 for further information and examples of how to
limit your purposes.
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.
Line 6. Activities not in furtherance of tax-exempt purpo-
ses. 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 founder or the founder’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.
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 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.
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
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. 2022-5, 2022-1 I.R.B. 256 (or its
successor).
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
Line 4. State of formation. Enter the jurisdiction (for instance,
the state or the federally recognized tribal government) under
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Form 1023-EZ Instructions
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
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 Pub. 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).
the inappropriate clause before you apply for recognition of
exemption.
Part III. Your Specific Activities
Consider your past, present, and planned activities when
responding to these questions.
Line 1. Briefly describe your mission or most significant
activities (limit 250 characters). Describe the most significant
activity or activities you conduct or will conduct to accomplish
your tax-exempt 501(c)(3) purposes (see below for examples
and a description of various 501(c)(3) purposes). For example,
an organization that plans to provide relief for the poor and
distressed by providing free meals at a homeless shelter could
enter “We will provide relief for the poor and distressed by
providing free meals at a homeless shelter.”
Don't refer to or repeat purposes in your organizing document
or speculate about potential future programs. You should
describe either actual or planned mission or activities. For
example, an organization that furthers educational purposes by
operating an after-school homework club could enter “We further
educational purposes by operating an after-school homework
club”. If the organization was also contemplating offering
scholarships in the future but currently had no definitive plans to
do so, then the scholarship activity would be speculative and
should not be described.
See the instructions for Part III, later, for more
information on activities that exclusively further one or
more exempt purposes, and certain activities that are
TIP
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.
Examples of activities or missions that were determined to
further tax-exempt 501(c)(3) purposes:
Example 1. In Rev. Rul. 69-161, 1969-1 C.B. 149, a
nonprofit legal aid society that was organized and operated for
the purpose of providing free legal services to indigent persons
who were otherwise financially incapable of obtaining such
services qualified for exemption under section 501(c)(3) as a
charitable organization providing relief to the poor and
distressed.
Example 2. In Rev. Rul. 67-148, 1967-1 C.B. 132, an
organization formed to increase the knowledge of its members
and the public about historic events by researching, studying,
and involving its members in historically accurate reenactments
to which the public was invited qualified for exemption under
section 501(c)(3) as an educational organization.
Example 3. In Rev. Rul. 74-194, 1974-1 C.B. 129, an
organization formed to prevent cruelty to animals by subsidizing
spaying and neutering for pet owners who otherwise couldn’t
afford the services qualified for the exemption under section
501(c)(3) as an organization formed and operated exclusively for
the prevention of cruelty to animals.
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 Pub. 557 for further information and examples of
acceptable language for dedication of assets upon dissolution in
your organizing document.
Examples of activities or missions that were determined to
not further tax-exempt 501(c)(3) purposes:
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.
Example 1. In Wendy L. Parker Rehabilitation Foundation
Inc. v. Commissioner, T.C. Memo. 1986-348, an organization
created to aid an open-ended class of persons suffering from a
disease or illness wasn’t described in section 501(c)(3) because
it anticipated spending a portion of its income for the benefit of
one specifically named individual. The specifically named
individual’s family controlled the organization and made
significant contributions to it. The distributions for her support
relieved them of the economic burden of providing for her care
and thus constituted prohibited inurement of the organization’s
fund. The benefit didn’t flow primarily to the general public as
required under Regulations section 1.501(c)(3)-1(d)(1)(ii) and
instead provided an impermissible private benefit.
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
Example 2. In Rev. Rul. 71-395, 1971-2 C.B. 228, an
organization created as a cooperative art gallery formed by
artists to exhibit and sell their works didn’t qualify for exemption
under section 501(c)(3) because the gallery was a vehicle for
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Form 1023-EZ Instructions
advancing the careers of the artists and for promoting the sale of
their works. The Revenue Ruling explains that “the gallery
serves the private purposes of its members, even though the
exhibition and sale of paintings may be an educational activity in
other respects.” The organization failed to qualify for exemption
because it was operated for the benefit of private individuals
within the prohibition of Regulations section 1.501(c)(3)-1(d)(ii).
Example 3. In Rev. Rul. 67-367, 1967-2 C.B. 188, an
organization was created to operate a scholarship fund plan for
making payments to preselected, specifically named individuals.
The subscribers deposited a certain amount of money with a
designated bank. The subscribers also named a specific child to
be the recipient of the scholarship money. The organization
failed to qualify for exemption under section 501(c)(3) because it
was operated for the benefit of private interests, the designated
recipients, rather than to serve a public interest.
them, the IRS will not question the religious nature of those
beliefs.
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.
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.
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An organization may be educational even though it advocates
Line 2. 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. For more information and more detailed
definitions of these codes developed by the National Center for
Charitable Statistics (NCCS), visit the Urban Institute, NCCS
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. 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. Substantially all of the care provided by the organization is
to enable individuals (parents) to be gainfully employed,
and
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.
2. The services provided by the organization are available to
the general public.
The following are examples of organizations which, if they
Line 3. 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
otherwise meet the requirements of this section, are educational.
Example 1. 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 2. An organization which presents a course of
instruction by means of correspondence or through the
utilization of television or radio.
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 Pub. 557.
Example 3. Museums, zoos, planetariums, symphony
orchestras, and other similar organizations.
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.
Scientific. To be a scientific organization described in
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.
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.
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 formulas 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
Religious. To determine whether an organization meets the
religious purposes test of section 501(c)(3), the IRS maintains
two basic guidelines.
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.
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
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Form 1023-EZ Instructions
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
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.
education or registration activities conducted in a biased manner
that favors (or opposes) one or more candidates is prohibited.
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, a director, or a key employee. Any amount of inurement
may be grounds for loss of tax-exempt status.
An organization will be a qualified amateur sports
organization under section 501(j) if it is organized and operated:
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.
Note. Examples of inurement include the payment of dividends
and the payment of unreasonable compensation to private
shareholders or individuals.
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:
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 3 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.
1. Preventing children from working in hazardous trades or
occupations,
2. Promoting high standards of care for laboratory animals,
and
3. Providing funds to pet owners to have their pets spayed or
neutered to prevent over-breeding.
d) Not be organized or operated for the primary purpose
of conducting a trade or business that is unrelated to
exempt purpose(s).
Line 4. 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 3, earlier, organizations exempt under
section 501(c)(3) must:
An activity is an unrelated trade or business (and subject to
unrelated business income tax) if it meets three requirements.
1. It is a trade or business.
2. It is regularly carried on.
a) Refrain from supporting or opposing candidates in
3. It is not substantially related to furthering the exempt
purpose(s) of the organization.
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
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.
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)
For more information, see Pub. 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).
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. However, voter
Legislation includes action by Congress, any state legislature,
any local council, or similar governing body, with respect to acts,
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Form 1023-EZ Instructions
bills, resolutions, or similar items (such as legislative
confirmation of appointive office), or by the public in referendum,
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.
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
!
CAUTION
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.
Most public charities are eligible to elect under section
Line 8. 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.
501(h) to have their legislative activities measured solely
by an expenditure limit rather than by the “no substantial
TIP
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.
Line 9. 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.”
For additional information on the expenditure limit or the no
substantial amount limit, see IRS.gov/Charities-&-Non-Profits/
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:
Line 10. 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 Pub. 598.
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,
•
Line 11. Gaming activities. Check “Yes” if you have
conducted or plan to conduct bingo or other gaming activities.
For more information, see Pub. 3079, Tax-Exempt Organizations
and Gaming.
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
•
•
Line 12. Disaster relief assistance. Check “Yes” if you have
provided or plan to provide disaster relief. For more information,
see Pub. 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
Charitable gift annuities.
•
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.
Line 5. Attempting to influence legislation. Check “Yes” if
you have attempted, or plan to attempt, to influence legislation.
See the instructions for Part III, line 4, earlier, for a description of
“attempting to influence legislation.”
Part IV. Foundation Classification
Line 6. Compensation to officers, directors, or trustees.
Check “Yes” if you pay or plan to pay compensation to any of
your officers, directors, or trustees.
Every organization described in section 501(c)(3) has a
foundation classification. The two main classifications are public
charity and private foundation. A public charity generally has a
broad base of support, while a private foundation generally
receives its support from a small number of donors. Your
foundation classification is important because it determines
which tax rules govern your operations and which limitations
apply to your donors’ contributions. For example, deductibility of
contributions to a private foundation is more limited than
contributions to a public charity. In addition, private foundations
are subject to excise taxes that are not imposed on public
charities, discussed later.
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, and personal use of your property),
and bonuses.
Line 7. Donation of funds or payment of expenses to indi-
viduals. 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).
Section 509(a) provides that every section 501(c)(3)
organization is a private foundation unless it qualifies for one of
the public charity exceptions under section 509(a)(1), 509(a)(2),
509(a)(3), or 509(a)(4). Section 509(a)(1) public charities have
nine sub-classifications; however, only three of those
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Form 1023-EZ Instructions
subclasses (described in the first three bullets below) can apply
for exemption on Form 1023-EZ. Private foundations have two
main sub-classifications.
business entity the individual controls as being made by the
individual.
Exempt-activity revenues. Exempt-activity revenues
include admissions fees, revenues from merchandise sold or
services performed, or facilities furnished in any activity related
to your tax-exempt purpose.
Note. Private operating foundations can’t apply for exemption
on Form 1023-EZ (see question 28 on the Form 1023-EZ
Eligibility Worksheet).
Revenues from unrelated activities. Revenues from
activities unrelated to your exempt purpose don’t count as public
support for section 509(a)(1) or 509(a)(2). Therefore, you need
to identify these revenues and account for them separately from
gifts, grants, contributions, exempt-activity revenues, and
unusual grants. Revenues from activities unrelated to your
exempt purpose include admissions fees, revenues from
merchandise sold or services performed, or facilities furnished in
any activity that is unrelated to your tax-exempt purpose. For the
purposes of the Form 1023-EZ, we do not distinguish between
revenues in this category that are taxable as unrelated business
taxable income (UBTI) and revenues that are not UBTI because
of an exception, nor do we factor in the deduction allowed on
Schedule A (Form 990 and 990-EZ) for the tax on UBTI. See the
Instructions for Schedule A (Form 990 and 990-EZ) and Pub.
598 for more information.
You are solely responsible to check the line on Part IV of
Form 1023-EZ that corresponds to your correct
!
CAUTION
foundation classification. We will process your
application with the classification you indicate based upon your
representations.
Foundation classifications available to a Form 1023-EZ fil-
er. An organization eligible to apply for exemption using Form
1023-EZ will have one of the following foundation classifications.
A section 509(a)(1) public charity described in section
170(b)(1)(A)(vi) that receives substantial support in the form
of grants and contributions from governmental units, the
general public, and other public charities. See the
instructions for Line 2a, later.
•
A section 509(a)(2) public charity that receives substantial
revenues from a combination of contributions, membership
fees, and gross receipts from activities that further its
exempt purpose. See the instructions for Line 2b, later.
A section 509(a)(1) public charity described in section
170(b)(1)(A)(iv) that operates for the benefit of a college or
university that is owned or operated by a governmental unit.
See the instructions for Line 2c, later.
•
•
•
Investment income. Investment income includes interest,
dividends, and similar items.
Unusual grants. “Unusual grants” are contributions from
disinterested persons (that is, not your founder or members of
your governing body) that are unusual (in terms of their size),
that you do not anticipate will be recurring. For example, a
one-time promise of “seed funding” to help you start operations
and develop broad-based public support (whether received in a
lump sum or over a period of years) could potentially be
characterized as an unusual grant. Before you decide that a
contribution is an “unusual grant,” see chapter 3 of Pub. 557 for
more information.
A private foundation (other than a private operating
foundation). See the instructions for Line 3, later.
You can find a detailed description of the tax treatment of
public charities and private foundations in chapter 3 of Pub. 557.
Also see Pub. 526, which explains the limitations on deductibility
of contributions for gifts to public charities and private
foundations.
Sources of Revenue
Note. Your foundation classification can change if the types,
Disqualified persons. The term “disqualified person” has a
specific meaning depending upon the circumstances. For the
purposes of Form 1023-EZ and your foundation classification,
the term “disqualified persons” includes any individual or
organization that is any of the following.
sources, and amounts of your revenues change.
Determining your correct foundation classification. In order
to determine your correct foundation classification, you need to
know the types, sources, and amounts of your revenues for the
most recent 5-year period. If you are a new organization, base
your determination on the types, sources, and amounts of
revenue you actually received since your formation, together
with the types, sources, and amounts of revenue you anticipate
you will receive over the first 5 years of your existence.
Because of the low asset and revenue thresholds for Form
1023-EZ, the instructions later simplify the applicable tests for
the types of public charity described in the instructions for
Line 2a and Line 2b. You can obtain more detailed information
about the public support tests for Line 2a and Line 2b in the
Instructions for Schedule A (Form 990 or 990-EZ), Public Charity
Status and Public Support. In addition, you can complete
Schedule A (Form 990 or 990-EZ), Parts II and III as an
alternative to the simplified calculation steps described later.
1. A "substantial contributor" to you (defined below).
2. An officer, director, trustee, or any other individual who has
similar powers or responsibilities.
3. An individual who owns more than 20% of the total
combined voting power of a corporation that is a substantial
contributor.
4. An individual who owns more than 20% of the profits
interest of a partnership that is a substantial contributor.
5. An individual who owns more than 20% of the beneficial
interest of a trust or estate that is a substantial contributor.
6. A member of the family of any individual described in 1, 2,
3, 4, or 5 above.
7. A corporation in which any individuals described in 1, 2, 3,
4, 5, or 6 above hold more than 35% of the total combined
voting power.
Types of Revenue
Gifts, grants, and contributions. Gifts, grants, and
contributions are transfers of money or property you receive
without providing goods or services in exchange. Include
bequests and donations in this revenue type. Membership fees
may also be treated as contributions when the member receives
nothing of value in exchange for the membership fee. In addition,
you can treat the value of services or facilities furnished by a
governmental unit without charge, provided that the
8. A trust or estate in which any individuals described in 1, 2,
3, 4, 5, or 6 above hold more than 35% of the beneficial
interests.
9. A partnership in which any individuals described in 1, 2, 3,
4, 5, or 6 above hold more than 35% of the profits interest.
governmental unit would ordinarily charge for the use of its
facilities. Treat contributions from members of a family as made
by one person. Treat contributions by an individual and a
Substantial contributor. A “substantial contributor” is any
individual or organization that gave more than $5,000 to you
from the date you were formed or other date that your exemption
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Form 1023-EZ Instructions
would be effective, to the end of the year in which the
contributions were received. This total amount contributed must
also be more than 2% of all the contributions you received. A
creator of a trust is treated as a substantial contributor
regardless of the amount contributed.
since your formation as well as revenues you anticipate you will
receive over the first 5 years of your existence. You can also use
this support calculation for Line 2c.
Step 1. Total all gifts, grants, and contributions (including
those from governmental units and public charities). Don’t
include exempt-activity revenues and unusual grants.
Step 2. Multiply the amount from Step 1 by 2% (0.02). This is
your 2% threshold amount. Gifts, grants, or contributions from
persons other than governmental units and public charities can
be treated as public support only up to the 2% threshold.
Step 3. Excluding gifts, grants, and contributions from
governmental units and public charities, add together
contributions of any person that exceed the 2% threshold
amount calculated in Step 2.
For more information regarding substantial contributors, go to
Family members. A “member of the family” includes the
spouse, ancestors, children, grandchildren, great-grandchildren,
and their spouses.
For additional information concerning members of the family,
Further information about disqualified persons can be
Example. If the amount in Step 1 is $150,000, the 2%
threshold is $3,000. If, over the 5-year period, one individual
donor gave $4,000, another individual donor gave $3,250, and
the rest of the donors gave $3,000 or less, the amount
calculated for Step 3 will be $1,250, which is ($4,000 minus
$3,000) plus ($3,250 minus $3,000).
Step 4. Subtract the amount calculated in Step 3 from the
amount calculated in Step 1. This is your 509(a)(1) public
support amount.
Step 5. Calculate the total of your unrelated trade or business
revenues, and investment income. Don’t include exempt-activity
revenues and unusual grants.
Step 6. Add the amount from Step 1 to the amount from Step
5. This is your 509(a)(1) total support amount.
Step 7. Divide your 509(a)(1) public support amount
(calculated in Step 4) by your 509(a)(1) total support amount
(calculated in Step 6).
General public. For the purposes of determining your
foundation classification, the term “general public” includes any
person who is not a disqualified person.
Governmental unit. Governmental unit means a state, a
possession of the United States, or a political subdivision of a
state or U.S. possession, the United States, or the District of
Columbia. Treat taxes levied on your behalf that are paid to or
spent on your behalf as being from a governmental unit. In
addition, if a governmental unit provides services or facilities to
you without charge, and it does not provide those services or
facilities to the public without charge, you should treat the value
of those services and facilities as being from a governmental
unit.
Public charity. An organization described in section 501(c)
(3) that makes a gift, grant or contribution to you, or pays
exempt-service revenues to you, should inform you of its
foundation classification.
If the result is at least 331/3%, you satisfy the 509(a)(1)
public support test and should check the box on Line 2a.
If the result is less than 331/3%, but is at least 10%, you
might satisfy the public support test for Line 2a (or Line 2c)
based upon a “facts and circumstances” test. An
organization with public support between 10% and 331/3%
must be organized and operated in a way that will attract
new and additional public or governmental support on a
continuous basis. The following factors are taken into
account in determining whether an organization that meets
the 10% public support requirement and is organized and
operated to attract new and additional public support may
qualify as publicly supported for the purposes of section
509(a)(1).
•
Foundation classification tests. Lines 2a, 2b, 2c, and 3 each
uses a different test. The specific test for each line is explained
below.
•
You may only check one box in Line 2.
As an alternative to the tests described below, you can use
the more detailed support calculations in Schedule A (Form 990
or 990-EZ), Part II (for Line 2a, or Line 2c), or Part III (for
Line 2b).
If the IRS approves your application and you are
classified as a public charity, then any year that you
must file Form 990 or Form 990-EZ, you will use
TIP
Schedule A (Form 990 or 990-EZ), to confirm that you continue
to satisfy the section 509(a)(1) or 509(a)(2) public support test.
See Annual Filing Requirements, earlier.
a. 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).
Line 1. Check “Yes” if you are applying for recognition as a
church, school, or hospital (as described in section 170(b)(1)(A)
(i), (ii), or (iii)). Also see questions 12 through 14 on the Form
1023-EZ Eligibility Worksheet. If you are seeking recognition as
a church, school, or hospital, you are not eligible to use Form
1023-EZ and should instead submit Form 1023 if you wish to
obtain a determination letter from the IRS. However, churches
(including synagogues, temples, and mosques) and integrated
auxiliaries of churches and conventions or associations of
churches may be considered tax exempt under section 501(c)(3)
even if they do not file Form 1023.
b. Whether the organization receives support from a
representative number of persons.
c. 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 Pub. 557 and Regulations section 1.170A-9(f)(3).
Check “No” if you are not applying for recognition as a
church, school, or hospital (as described in section 170(b)(1)(A)
(i), (ii), or (iii)).
Note. If you do not satisfy the section 509(a)(1) public support
test, but you receive most of your support in the form of
exempt-activity receipts, continue to the section 509(a)(2) public
support test for Line 2b.
Line 2a. Check this box if after completing Steps 1–7 below,
you meet the requirements for the 509(a)(1) public support test.
Use the calculation below to determine whether you can
check Line 2a. For the calculations below, combine revenues for
the most recent 5-year period. If you are a new organization,
base your calculation on revenues you have actually received
Line 2b. Use the following public-support calculation if you did
not satisfy the section 509(a)(1) public support test and you wish
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Form 1023-EZ Instructions
to determine whether you satisfy the section 509(a)(2) public
support test.
For this purpose, “support” doesn’t 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 Pub. 557 for additional information.
Step 1. Add together amounts you received in the form of
taxes levied on your behalf that are paid to or spent on your
behalf and the value of services and facilities provided to you by
a governmental unit without charge (see the description of this
revenue source earlier). Do not include amounts a governmental
unit pays to in the form of a grant, contribution, or exempt-activity
revenues.
Line 3. If you are eligible to apply for exemption using Form
1023-EZ, but you don’t satisfy one of the public charity tests
listed in Lines 2a–2c, you are a private foundation and must
confirm that you satisfy the organizing document requirements
discussed below.
Step 2. Add together all gifts, grants, contributions, and
exempt-activity revenues from all sources not included in the
calculation for Step 1, excluding unusual grants.
Step 3. To the amount you calculated in Steps 1 and 2, add
investment income and all revenues from unrelated activities.
For the purposes of this simplified calculation, do not distinguish
between unrelated activity revenues that generate UBTI and
those that qualify for an exception from UBTI. This is your 509(a)
(2) total support amount.
Step 4. Treating family members as one contributor, and any
business entity and an individual who controls it as one
contributor, identify the contributors who are disqualified
persons. Then, calculate the total of contributions received from
disqualified persons, regardless of amount.
Step 5. Identify any disqualified persons from whom you
received exempt-activity revenues of any amount. Then,
calculate the total of exempt-activity revenues received from
disqualified persons.
Step 6. Identify the payers other than disqualified persons
from whom you received exempt-activity revenues in any year
that exceed the greater of 1% of your 509(a)(2) total support
amount or $5,000 for that year. Total the amounts that exceed
the greater of 1% or $5,000 threshold for each year. Make this
calculation on a year-by-year basis, rather than on a 5-year
aggregated basis.
Step 7. Subtract the total of the amounts calculated in Step 4,
Step 5, and Step 6 from the amount you calculated in Step 2.
Then, add that to the amount calculated in Step 1. This is your
509(a)(2) public support amount.
Step 8. Divide your 509(a)(2) public support amount
(calculated in Step 7) by your 509(a)(2) total support amount
(calculated in Step 3). If the result is less than 331/3%, this
calculation indicates that you don’t satisfy the 509(a)(2) public
support test. If the result is at least 331/3%, proceed to Step 9.
Step 9. In addition to the 509(a)(2) public support amount of
at least 331/3%, you may not derive more than 331/3% of your
total support from a combination of investment income and
revenues from activities unrelated to your exempt purpose. Add
together your investment income and revenues from unrelated
activities. Then, divide that amount by the 509(a)(2) total support
amount. If that amount is less than 331/3%, you satisfy the
second part of the 509(a)(2) public support test.
Special organizing document requirement. Before you
check Line 3, you need to ensure that your organizing document
satisfies the special rule under section 508(e) applicable to
private foundations.
As a private foundation you are not tax exempt unless
your organizing document contains specific provisions
!
CAUTION
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).
You can find sample provisions that satisfy the section 508(e)
requirements in chapter 3 of Pub. 557.
You can include provisions that satisfy the requirement
under section 508(e) even if you are not a private
foundation, and even if state law provisions satisfy
TIP
section 508(e) requirements.
Operation of state law. Some states have enacted statutory
provisions that satisfy the requirements of section 508(e). See
organized in a state that has statutory provisions addressing the
requirements of section 508(e), and if you wish to rely on your
state law provisions instead of including the provisions in your
organizing document, you should be certain that you know what
the specific provisions are and where to find them. Reliance on
state law to satisfy the rules under section 508(e) is explained in
Rev. Rul. 75-38, 1975-1 C.B. 161.
Note. By checking Line 3, you are attesting that either your
organizing document contains the appropriate provisions or that
the requirement is satisfied by operation of state law.
As a private foundation you are subject to all of the private
foundation rules, not just the specific provisions listed in section
508(e). You can find information about the private foundation
rules and the excise taxes that may be imposed for violations of
the rules in Pub. 4221-PF, Compliance Guide for 501(c)(3)
Private Foundations, and at IRS.gov/Charities-&-Non-Profits/
Special foundations-rule procedure for grants to individu-
als for travel or study. 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/
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
If the result in Step 8 is at least 331/3% and the result in Step 9
is less than 331/3%, you satisfy the 509(a)(2) public support test.
Check the box on Line 2b.
Line 2c. In order to be able to check the box for Line 2c, you
must satisfy the same public support test for Line 2a, earlier. See
Rev. Rul. 82-132, 1982-2 C.B. 107. Check this box if, in addition
to satisfying the support test described in Line 2a, earlier, you
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).
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.
-11-
Form 1023-EZ Instructions
grant procedures is available at IRS.gov/Charities- &-Non-
Procedures. 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 Form 1023 instead.
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
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.
Part V. Reinstatement After Automatic
Revocation
You should complete this section only if you have had your
exempt status automatically revoked under section 6033(j)(1) for
failure to file required annual returns or notices for 3 consecutive
years, and you are applying for reinstatement under section 4 or
7 of Rev. Proc. 2014-11, 2014-3 I.R.B. 411.
Paperwork Reduction Act Notice. We ask for the information
on this form to carry out the Internal Revenue laws of the United
States. You are required to give us the information. We need it to
ensure that you are complying with these laws and to allow us to
figure and collect the right amount of tax.
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.
You are not required to provide the information requested on
a form that is subject to the Paperwork Reduction Act unless the
form displays a valid OMB control number. Books or records
relating to a form or its instructions must be retained as long as
their contents may become material in the administration of any
Internal Revenue law. Generally, tax returns and return
information are confidential, as required by section 6103.
However, certain returns and return information of tax exempt
organizations and trusts are subject to public disclosure and
inspection, as provided by section 6104.
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 3 consecutive years that you failed to file,
This is the first time you have been automatically revoked
pursuant to section 6033(j), and
•
•
•
The time needed to complete and file this form will vary
depending on individual circumstances. The estimated burden
for tax exempt organizations filing this form is approved under
OMB control number 1545-0047 and is included in the estimates
shown in the instructions for their information return.
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
Comments and suggestions. If you have comments
concerning the accuracy of this time estimate or suggestions for
making this form simpler, we would be happy to hear from you.
you can write to:
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.
Internal Revenue Service
If you are requesting reinstatement under section 4 of
Tax Forms and Publications Division
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Rev. Proc. 2014‐11, the foundation classification that
!
CAUTION
you request on Part IV. Foundation Classification of this
form must match the foundation classification you had at the
time of your revocation. Otherwise, you must use Form 1023.
To File, earlier.
Line 2. Section 7 of Rev. Proc. 2014-11. Check this box if you
are seeking reinstatement under section 7 of Rev. Proc.
-12-
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
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 2 years.
2. Have your annual gross receipts exceeded $50,000 in any of the past 3 years?
3. Do you have total assets the fair market value of which is in excess of $250,000?
Yes
Yes
No
No
Total assets include 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 (U.S. territories and
possessions are not considered foreign countries)?
Yes
No
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 (U.S. territories and possessions are
not considered foreign countries)?
Yes
Yes
No
No
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.
-13-
Form 1023-EZ Instructions
7. Are you organized as an entity other than a corporation, unincorporated
association, or trust?
Yes
No
Answer “Yes” if you are organized as an LLC under the laws of the state in which you
were formed.
8. Are you formed as a for-profit entity?
Yes
Yes
No
No
9. Are you a successor to a for-profit entity?
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 3 consecutive
years)?
Yes
Yes
No
No
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 3 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)?
-14-
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
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 Pub. 1828.
13. Are you a school, college, or university described in section 170(b)(1)(A)(ii)?
Yes
No
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 schools, secondary schools, preparatory schools, 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.
-15-
Form 1023-EZ Instructions
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
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)?
Yes
No
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.
-16-
Form 1023-EZ Instructions
16. Are you applying for exemption as a cooperative hospital service organization
under section 501(e)?
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)?
Yes
No
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.
-17-
Form 1023-EZ Instructions
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 provides that it will not cover events
occurring after a final determination described in (b).
-18-
Form 1023-EZ Instructions
19. Are you requesting classification as a supporting organization under section
509(a)(3)?
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 Pub. 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?
Yes
No
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.
21. Do you or will you invest 5% or more of your total assets in securities or funds
that are not publicly traded?
Yes
Yes
No
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?
23. Do you sell, or intend to sell carbon credits or carbon offsets?
24. Are you a Health Maintenance Organization (HMO)?
Yes
Yes
No
No
-19-
Form 1023-EZ Instructions
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
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,
26. Do you maintain or intend to maintain one or more donor advised funds?
Yes
No
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 Pub. 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)?
Yes
Yes
No
No
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
29. Are you applying for reinstatement under section 4 of Rev. Proc. 2014‐11, and
seeking to change your foundation classification from the classification you had
at the time of your revocation?
Yes
Yes
No
No
Only organizations that are seeking the same foundation classification that they had at
the time of revocation may use Form 1023‐EZ to apply for reinstatement under section 4 of
Rev. Proc. 2014‐11. If you wish to change your foundation classification, you must use the
full Form 1023.
30. 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.
-20-
Form 1023-EZ Instructions
National Taxonomy of Exempt
Entities (NTEE) Codes.
B90
B92
Educational Services
E62
Emergency Medical Services &
Transport
Organ & Tissue Banks
Pharmacies & Drugstores
Public Health
Health (General & Financing)
Patient & Family Support
Nursing
G94
G96
G98
G99
Geriatrics
Arts, Culture & Humanities
Remedial Reading &
Neurology & Neuroscience
Pediatrics
Code
Encouragement
Parent & Teacher Groups
Education N.E.C.
E65
E6A
E70
E80
E86
E90
E91
E92
E99
A01
A02
Alliances & Advocacy
B94
B99
Voluntary Health Associations,
Management & Technical
Medical Disciplines N.E.C.
Assistance
G9B
Surgical Specialties
Environment
Code
C01
C02
A03
A05
Professional Societies &
Associations
Medical Research
Code
H01
H02
Research Institutes & Public
Alliances & Advocacy
Nursing Facilities
Home Health Care
Health Care N.E.C.
Policy Analysis
Management & Technical
Alliances & Advocacy
A11
A12
A19
A20
A23
A24
A25
A26
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
Assistance
Management & Technical
C03
C05
Professional Societies &
Associations
Assistance
Mental Health & Crisis
Intervention
Code
F01
F02
H03
H05
Professional Societies &
Associations
Arts & Culture
Research Institutes & Public
Policy Analysis
Cultural & Ethnic Awareness
Folk Arts
Research Institute & Public
C11
C12
C19
C20
C27
C30
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
Policy Analysis
H11
H12
H19
H20
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
Alliances & Advocacy
Art Education
Management & Technical
Arts & Humanities Councils &
Assistance
Agencies
Pollution Abatement & Control
Recycling
F03
F05
Professional Societies &
Associations
A27
A30
A31
A32
A33
A34
A40
A50
A51
A52
A54
A56
Community Celebrations
Media & Communications
Film & Video
Birth Defects & Genetic Diseases
Research
Natural Resources Conservation
Research Institutes & Public
& Protection
H25
H30
H32
H40
Down Syndrome Research
Cancer Research
Policy Analysis
C32
Water Resources, Wetland
Conservation & Management
Television
F11
F12
F19
F20
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
Breast Cancer Research
Printing & Publishing
Radio
C34
C35
Land Resources Conservation
Diseases of Specific Organs
Energy Resources Conservation
Research
Visual Arts
& Development
Substance Abuse Dependency,
H41
Eye Diseases, Blindness &
Vision Impairments Research
Museums
Prevention & Treatment
C36
C40
Forest Conservation
Art Museums
F21
F22
F30
F31
F32
Substance Abuse Prevention
Substance Abuse Treatment
Mental Health Treatment
Psychiatric Hospitals
Botanical, Horticultural &
H42
H43
Ear & Throat Diseases Research
Children’s Museums
History Museums
Landscape Services
Heart & Circulatory System
C41
C42
C50
C60
C99
Botanical Gardens & Arboreta
Garden Clubs
Diseases & Disorders Research
Natural History & Natural
H44
H45
H48
H50
Kidney Diseases Research
Lung Diseases Research
Brain Disorders Research
Science Museums
Environmental Beautification
Environmental Education
Environmental N.E.C.
Community Mental Health
A57
A60
A61
A62
A63
A65
A68
A69
A6A
A6B
A6C
A6E
A70
A80
A82
Science & Technology Museums
Performing Art
Centers
F33
Residential Mental Health
Treatment
Nerve, Muscle & Bone Diseases
Performing Arts Centers
Dance
Research
Animal-Related
Code
D01
D02
F40
F42
F50
F52
F53
F54
F60
F70
F80
F99
Hot Line & Crisis Intervention
Sexual Assault Services
Addictive Disorders N.E.C.
Smoking Addiction
H51
H54
H60
Arthritis Research
Epilepsy Research
Ballet
Theater
Alliance & Advocacy
Allergy-Related Diseases
Research
Music
Management & Technical
Assistance
H61
H70
Asthma Research
Eating Disorders & Addictions
Gambling Addiction
Symphony Orchestras
Opera
D03
D05
Professional Societies &
Associations
Digestive Diseases & Disorders
Research
Counseling
Singing & Choral Groups
Bands & Ensembles
Performing Arts Schools
Humanities Organizations
Historical Organizations
Research Institutes & Public
H80
Specifically Named Diseases
Research
Mental Health Disorders
Mental Health Associations
Policy Analysis
D11
D12
D19
D20
D30
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
H81
H83
H84
H90
H92
AIDS Research
Mental Health & Crisis
Alzheimer’s Disease Research
Autism Research
Intervention N.E.C.
Historical Societies & Historic
Volutary Health Associations &
Medical Disciplines
Code
G01
G02
Animal Protection & Welfare
Medical Disciplines Research
Preservation
Wildlife Preservation &
Biomedicine & Bioengineering
A84
A90
A99
Commemorative Events
Arts Service
Protection
Research
D31
Protection of Endangered
Species
H94
H96
Geriatrics Research
Arts, Culture & Humanities
Alliances & Advocacy
Neurology & Neuroscience
N.E.C.
D32
D33
D34
D40
D50
D60
D61
D99
Bird Sanctuaries
Management & Technical
Research
Assistance
Fisheries Resources
Wildlife Sanctuaries
Veterinary Services
Zoos & Aquariums
Animal Services N.E.C.
Animal Training
H98
H99
H9B
Pediatrics Research
Education
G03
G05
Professional Societies &
Associations
Medical Research N.E.C.
Surgical Specialties Research
Code
B01
B02
B03
B05
Alliances & Advocacy
Research Institute & Public
Organizations
Policy Analysis
Crime & Legal-Related
Code
I01
I02
Management & Technical
G11
G12
G19
G20
G25
G30
G32
G40
G41
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
Assistance
Alliances & Advocacy
Professional Society &
Associations
Animal Related N.E.C.
Management & Technical
Birth Defects & Genetic Diseases
Down Syndrome
Health Care
Code
E01
E02
Assistance
Research Institutes & Public
Policy Analysis
I03
I05
Professional Societies &
Associations
Cancer
B11
B12
B19
B20
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
Alliances & Advocacy
Breast Cancer
Research Institutes & Public
Management & Technical
Policy Analysis
Diseases of Specific Organs
Assistance
I11
I12
I19
I20
I21
I23
I30
I31
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
Eye Diseases, Blindness &
Elementary & Secondary
E03
E05
Professional Societies &
Associations
Vision Impairments
Schools
Preschools
G42
G43
Ear & Throat Diseases
B21
B24
B25
B28
B29
B30
B40
B41
B42
B43
B50
B60
B70
B80
B82
Research Institutes & Public
Policy Analysis
Heart & Circulator System
Crime Prevention
Primary & Elementary Schools
Secondary & High Schools
Special Education
Diseases & Disorders
E11
E12
E19
E20
E21
E22
E24
E30
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
Youth Violence Prevention
Drunk Driving-Related
Correctional Facilities
G44
G45
G48
G50
G51
G54
G60
G61
G70
G80
G81
G83
G84
G90
G92
Kidney Diseases
Lung Diseases
Charter Schools
Brain Disorder
Hospitals
Half-Way Houses for Offenders
Vocational & Technical Schools
Higher Education Institutions
Two-Year Colleges
Nerve, Muscle, & Bone Diseases
Arthritis
& Ex-Offenders
Community Health Systems
General Hospitals
I40
Rehabilitation Services for
Offenders
Epilepsy
Allergy Related Diseases
Asthma
Specialty Hospitals
Two-Year Colleges
I43
I44
I50
I51
I60
I70
I71
I72
I73
Inmate Support
Prison Alternatives
Ambulatory & Primary Health
Undergraduate Colleges
Graduate & Professional Schools
Adult Education
Care
Administration of Justice
Dispute Resolution & Mediation
Law Enforcement
E31
E32
E40
E42
E50
E60
E61
Group Health Practices
Community Clinics
Reproductive Health Care
Family Planning
Digestive Diseases & Disorders
Specific Named Disorders
AIDS
Alzheimer’s Diseases
Autism
Medical Disciplines
Biomedicine & Bioengineering
Libraries
Student Services
Protection Against Abuse
Spouse Abuse Prevention
Child Abuse Prevention
Sexual Abuse Prevention
Scholarships & Student Financial
Rehabilitative Care
Health Support
Blood Banks
Aid
B83
B84
Student Sororities & Fraternities
Alumni Associations
-21-
National Taxonomy of Exempt Entities (NTEE) Codes. (Continued)
I80
I83
I99
Legal Services
L22
L24
Senior Citizens’ Housing &
O03
O05
Professional Societies &
Associations
P86
Blind & Visually Impaired
Centers
Retirement Communities
Public Interest Law
Independent Housing for People
with Disabilities
Research Institutes & Public
P87
P88
P99
Deaf & Hearing Impaired Centers
LGBT Centers
Crime & Legal-Related N.E.C.
Policy Analysis
Employment
Code
J01
J02
L25
L30
L40
L41
L4A
Housing Rehabilitation
Housing Search Assistance
Temporary Housing
O11
O12
O19
O20
O21
O22
O23
O30
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
Human Services N.E.C.
International, Foreign Affairs &
National Security
Code
Q01
Q02
Alliances & Advocacy
Homeless Shelters
Youth Centers & Clubs
Boys Clubs
Management & Technical
Assistance
Hotels (except Casino Hotels) &
Motels
J03
Professional Societies &
Associations
Girls Clubs
Alliances & Advocacy
L4B
L50
Bed and Breakfast Inns
Boys & Girls Clubs
Management & Technical
J05
J11
J12
J19
J20
Single Organization Support
Consumer Lending
Homeowners & Tenants
Adult & Child - Matching
Assistance
Associations
Programs
Q03
Q05
Professional Societies &
Associations
L80
L81
L82
Housing Support
Fund Raising & Fund Distribution
Support N.E.C.
O31
O40
O41
O42
O43
O50
O51
O52
O53
O54
O55
Big Brothers & Big Sisters
Scouting
Home Improvement & Repairs
Research Institutes & Public
Housing Expense Reduction
Policy Analysis
Employment Preparation &
Boy Scouts of America
Support
Procurement
Q11
Q12
Q19
Q20
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
Girl Scouts of the U.S.A.
Camp Fire
L99
Housing & Shelter N.E.C.
J21
J22
J30
J32
J33
J40
J99
Vocational Counseling
Job Training
Public Safety, Disaster
Preparedness & Relief
Code
M01
M02
Youth Development Programs
Youth Community Service Clubs
Youth Development - Agricultural
Youth Development - Business
Youth Development - Citizenship
Vocational Rehabilitation
Goodwill Industries
Sheltered Employment
Labor Unions
Promotion of International
Understanding
Q21
Q22
International Cultural Exchange
Alliances & Advocacy
International Academic
Exchange
Management & Technical
Employment N.E.C.
Youth Development - Religious
Assistance
Q23
Q30
Q31
International Exchange N.E.C.
International Development
Leadership
Food, Agriculture & Nutrition
Code
K01
K02
M03
M05
Professional Societies &
Associations
O99
Youth Development N.E.C.
International Agricultural
Research Institutes & Public
Development
Human Services
Code
P01
P02
Alliances & Advocacy
Policy Analysis
Q32
International Economic
Development
Management & Technical
M11
M12
M19
M20
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
Assistance
Alliances & Advocacy
Q33
Q35
International Relief
K03
K05
Professional Societies &
Associations
Management & Technical
International Democracy & Civil
Assistance
Society Development
Disaster Preparedness & Relief
Research Institutes & Public
P03
P05
Professional Societies &
Associations
Services
Q40
Q41
Q42
Q43
Q50
International Peace & Security
Arms Control & Peace
United Nations Associations
National Security
Policy Analysis
M23
M24
M40
M41
M42
M60
Search & Rescue Squads
Fire Prevention
K11
K12
K19
K20
K25
K26
K28
K2A
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
Research Institutes & Public
Policy Analysis
Safety Education
First Aid
P11
P12
P19
P20
P21
P22
P24
P26
P27
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
International Affairs, Foreign
Agricultural Programs
Farmland Preservation
Animal Husbandry
Policy & Globalization
Automotive Safety
Q51
International Economic & Trade
Policy
Public Safety Benevolent
Human Service Organizations
American Red Cross
Urban League
Associations
Farm Bureaus & Granges
Q70
Q71
International Human Rights
M99
Public Safety, Disaster
Other Vegetable (except Potato)
Preparedness & Relief N.E.C.
International Migration &
& Melon Farming
Salvation Army
Refugee Issues
K2B
Soil Preparation, Planting, &
Cultivating
Recreation & Sports
Code
N01
N02
N03
Volunteers of America
Q99
International, Foreign Affairs &
National Security N.E.C.
Young Men’s or Women’s
K2C
K30
K31
K34
K35
K36
K40
K50
K6A
K6B
K6C
K6D
K6E
K6F
Wineries
Associations
Alliances & Advocacy
Employment Services
Civil Rights, Social Action &
Advocacy
Code
R01
R02
R03
R05
Food Programs
Food Banks & Pantries
Congregate Meals
Soup Kitchens
P28
P29
P30
P31
P32
P33
P40
P42
P43
Neighborhood Centers
Thrift Shops
Professional Societies &
Children & Youth Services
Adoption
Associations
N05
Research Institutes & Public
Policy Analysis
Alliances & Advocacy
Organizations
Meals on Wheels
Nutrition
Home Economics
Meat Markets
Foster Care
Child Day Care
N11
N12
N19
N20
N2A
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
Management & Technical
Assistance
Family Services
Single Parent Agencies
Professional Societies &
Associations
Confectionery & Nut Stores
Caterers
Camps
Family Violence Shelters,
Research Institutes & Public
Services
RV (Recreational Vehicle) Parks
Policy Analysis
& Campgrounds
Mobile Food Services
Drinking Places
P44
P45
In-Home Assistance
R11
R12
R19
R20
R22
R23
R24
R25
R26
R28
R30
R40
R60
R61
R62
R63
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
N2B
N30
Recreational and Vacation
Family Services for Adolescent
Camps (Except Campgrounds)
Parents
Snack Nonalcoholic Beverage
Physical Fitness & Community
Bars
P46
P47
P50
P51
P52
P58
P60
P61
P62
P70
Family Counseling
Pregnancy Centers
Personal Social Services
Financial Counseling
Transportation Assistance
Gift Distribution
Recreational Facilities
Civil Rights
Minority Rights
Disabled Persons’ Rights
Womens’ Rights
Seniors’ Rights
Lesbian & Gay Rights
Children’s Rights
K90
K91
Limited-Service Restaurants
N31
N32
N40
Community Recreational Centers
Parks & Playgrounds
Supermarkets & Other Grocery
(except Convenience) Stores
Sports Training Facilities,
K92
K93
K94
K95
Convenience Stores
Agencies
Fruit & Vegetable Markets
All Other Specialty Food Stores
N50
N52
N60
N61
N62
N63
N64
N65
N66
N67
Recreational Clubs
Fairs
Emergency Assistance
Travelers’ Aid
Food (Health) Supplement
Amateur Sports
Fishing & Hunting
Basketball
Stores
Intergroup & Race Relations
Voter Education & Registration
Civil Liberties
Victims’ Services
K96
Warehouse Clubs &
Supercenters
Residential Care & Adult Day
Programs
K97
K98
K99
Food Service Contractors
Full-Service Restaurants
Baseball & Softball
Soccer
P71
P73
P74
P75
Adult Day Care
Group Homes
Hospices
Reproductive Rights
Right to Life
Food, Agriculture & Nutrition
Football
Censorship, Freedom of Speech
N.E.C.
Racquet Sports
& Press
Supportive Housing for Older
Housing & Shelter
Code
L01
L02
Swimming & Other Water
Adults
R67
R99
Right to Die & Euthanasia
Recreation
P76
P7A
Homes for Children &
Adolescents
Civil Rights, Social Action &
N68
N69
N6A
N70
N71
N72
N80
N99
Winter Sports
Advocacy N.E.C.
Alliances & Advocacy
Equestrian
Residential Intellectual &
Developmental Disability
Facilities (Group Homes,
Intermediate Care Facilities &
Hospitals)
Management & Technical
Community Improvement &
Capacity Building
Code
S01
S02
Golf
Assistance
Amateur Sports Competitions
Olympics
L03
L05
Professional Societies &
Associations
Special Olympics
Professional Athletic Leagues
Recreation & Sports N.E.C.
Research Institutes & Public
P80
Centers to Support the
Independence of Specific
Populations
Alliances & Advocacy
Policy Analysis
Management & Technical
L11
L12
L19
L20
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
Assistance
P81
P82
Senior Centers
S03
S05
Professional Societies &
Associations
Youth Development
Code
O01
O02
Developmentally Disabled
Centers
Research Institutes & Public
Housing Development,
P83
P84
P85
Womens’ Centers
Policy Analysis
Construction & Management
Alliances & Advocacy
Ethnic & Immigrant Centers
Homeless Centers
S11
S12
Single Organization Support
L21
Low-Income & Subsidized Rental
Management & Technical
Housing
Assistance
Fund Raising & Fund Distribution
-22-
National Taxonomy of Exempt Entities (NTEE) Codes. (Continued)
S19
S20
Support N.E.C.
V33
V34
V35
V36
V37
V99
Ethnic Studies
X30
X40
X50
X70
X80
Judaism
Islam
Science & Technology
Community & Neighborhood
Urban Studies
Code
Development
International Studies
Gerontology
Buddhism
Hinduism
U01
U02
Alliances & Advocacy
S21
S22
Community Coalitions
Management & Technical
Neighborhood & Block
Labor Studies
Religious Media &
Assistance
Associations
Communications
Social Science N.E.C.
U03
U05
Professional Societies &
Associations
S30
S31
Economic Development
X81
X82
X83
X84
X90
X99
Religious Film & Video
Religious Television
Public & Societal Benefit
Code
W01
W02
Urban & Community Economic
Research Institutes & Public
Development
Religious Printing & Publishing
Religious Radio
Policy Analysis
S32
S40
S41
Rural Economic Development
Business & Industry
Alliances & Advocacy
U11
U12
U19
U20
U21
U30
U31
U33
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
Management & Technical
Interfaith Coalitions
Religion Related, N.E.C.
Chambers of Commerce &
Assistance
Business Leagues
W03
W05
Professional Societies &
Associations
General Science
S43
S46
S47
S50
S80
S81
S82
S99
Small Business Development
Boards of Trade
Mutual & Membership Benefit
Code
Y01
Y02
Marine Science & Oceanography
Physical & Earth Sciences
Astronomy
Research Institutes & Public
Policy Analysis
Real Estate Associations
Nonprofit Management
Community Service Clubs
Women’s Service Clubs
Men’s Service Clubs
Alliances & Advocacy
W11
W12
W19
W20
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
Management & Technical
Chemistry & Chemical
Assistance
Engineering
Y03
Y05
Professional Societies &
Associations
U34
U36
U40
U41
U42
U50
Mathematics
Government & Public
Geology
Administration
Research Institutes & Public
Community Improvement &
Engineering & Technology
Computer Science
Engineering
W22
Public Finance, Taxation &
Monetary Policy
Policy Analysis
Capacity Building N.E.C.
Y11
Y12
Y19
Y20
Y22
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
Philanthropy, Volunteerism &
Grantmaking Foundations
Code
T01
T02
W24
W30
Citizen Participation
Military & Veterans’
Biological & Life Sciences
Organizations
Research
Insurance Providers
W40
W50
W60
W61
W70
W80
W90
W99
Public Transportation Systems
Telecommunications
Financial Institutions
Credit Unions
U99
Science & Technology N.E.C.
Local Benevolent Life Insurance
Alliances & Advocacy
Associations
Management & Technical
Social Science
Y23
Y24
Y25
Mutual Insurance Companies &
Associations
Assistance
Code
T03
T05
Professional Societies &
Associations
V01
V02
Alliances & Advocacy
Leadership Development
Public Utilities
Consumer Protection
Public & Societal Benefit N.E.C.
Supplemental Unemployment
Compensation
Management & Technical
Research Institutes & Public
Assistance
State-Sponsored Workers’
Compensation Reinsurance
Organizations
Policy Analysis
V03
V05
Professional Societies &
Associations
T11
T12
T19
T20
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
Y30
Y33
Pension & Retirement Funds
Research Institutes & Public
Religion-Related
Code
X01
X02
Policy Analysis
Teachers’ Retirement Fund
Private Grantmaking
Associations
V11
V12
V19
V20
V21
V22
V23
V24
V25
V26
V30
V31
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
Foundations
Alliances & Advocacy
Y34
Employee-Funded Pension
Trusts
T21
T22
T23
T30
T31
T40
T50
Corporate Foundations
Management & Technical
Assistance
Private Independent Foundations
Private Operating Foundations
Public Foundations
Y35
Y40
Y41
Y42
Y43
Multi-Employer Pension Plans
Fraternal Societies
Social Science
X03
X05
Professional Societies &
Associations
Anthropology & Sociology
Economics
Behavioral Science
Political Science
Fraternal Beneficiary Societies
Domestic Fraternal Societies
Research Institutes & Public
Community Foundations
Voluntaryism Promotion
Policy Analysis
Voluntary Employees Beneficiary
X11
X12
X19
X20
X21
X22
Single Organization Support
Fund Raising & Fund Distribution
Support N.E.C.
Associations (Non-Government)
Philanthropy, Charity &
Population Studies
Law & Jurisprudence
Interdisciplinary Research
Black Studies
Voluntaryism Promotion
Y44
Voluntary Employees Beneficiary
Associations (Government)
T70
T90
T99
Federated Giving Programs
Named Trusts N.E.C.
Christianity
Y50
Y99
Cemeteries
Protestant
Mutual & Membership Benefit
Philanthropy, Voluntaryism &
Roman Catholic
N.E.C.
Grantmaking Foundations N.E.C. V32
Women’s Study
-23-