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Formulaire 1023-EZ Instructions

Instructions pour le formulaire 1023-EZ, Demande simplifiée de reconnaissance de l'exemption en vertu de l'alinéa 501c)(3) du Code interne du revenu

Rév. Janvier 2023

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  • Formulaire 1023-EZ - Demande simplifiée de reconnaissance de l'exemption en vertu de l'alinéa 501c)(3) du Code du revenu interne
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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  
General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 1  
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  
Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . 1  
Who Can File This Form . . . . . . . . . . . . . . . . . . . 1  
How To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1  
User Fee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2  
When To File (Effective Date of Exemption) . . . . . 2  
Application Process . . . . . . . . . . . . . . . . . . . . . . 2  
Filing Assistance . . . . . . . . . . . . . . . . . . . . . . . . 2  
Signature Requirements . . . . . . . . . . . . . . . . . . . 2  
Annual Filing Requirements . . . . . . . . . . . . . . . . . 2  
Public Inspection . . . . . . . . . . . . . . . . . . . . . . . . 2  
State Registration Requirements . . . . . . . . . . . . . 2  
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).  
Determination . . . . . . . . . . . . . . . . . . . . . . . . . 3  
Specific Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 3  
Part I. Identification of Applicant . . . . . . . . . . . . . . 3  
Part II. Organizational Structure . . . . . . . . . . . . . . 3  
Part III. Your Specific Activities . . . . . . . . . . . . . . . 5  
Part IV. Foundation Classification . . . . . . . . . . . . . 8  
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  
Revocation . . . . . . . . . . . . . . . . . . . . . . . . . . 12  
Part VI. Signature . . . . . . . . . . . . . . . . . . . . . . . 12  
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  
1023-EZ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13  
Churches, including synagogues, temples, and mosques.  
Integrated auxiliaries of churches and conventions or  
associations of churches.  
National Taxonomy of Exempt Entities (NTEE)  
Codes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21  
Any organization that has gross receipts in each taxable  
year of normally not more than $5,000.  
Future Developments  
For the latest information about developments related to Form  
1023-EZ and its instructions, such as legislation enacted after  
they were published, go to IRS.gov/Form1023EZ.  
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  
!
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  
Organization” at IRS.gov/Charities.  
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  
IRS.gov/Form1023EZ or Pay.gov (enter the term “Form  
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  
be paid through Pay.gov when you file your application.  
Payments can be made directly from your bank account or by  
credit/debit card. For the current exempt organization user fee  
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  
be found in Pub. 557 and at IRS.gov/Charities.  
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  
access information on our website at IRS.gov/Charities.  
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.  
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/  
State Registration Requirements  
Tax exemption under section 501(c)(3) is a matter of federal law.  
After receiving federal tax exemption, you may also be required  
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Form 1023-EZ Instructions  
               
to register with one or more states to solicit contributions or to  
obtain exemption from state taxes. The National Association of  
State Charity Officials (NASCO) maintains a website that  
provides informational links to the various states for these  
purposes. It can be accessed at nasconet.org.  
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  
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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.  
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  
website at nccs.urban.org.  
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  
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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  
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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  
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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  
Appendix B in the Instructions for Form 1023. If you are  
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.  
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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 send us comments from IRS.gov/FormComments. Or  
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. 201411, 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.  
Don’t send Form 1023-EZ to this address. Instead, see How  
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.  
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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.  
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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. 201411, 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 1023EZ to apply for reinstatement under section 4 of  
Rev. Proc. 201411. 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-