If you are interested in pursuing federal tax-exempt status under Section 501(c)(3), you should call the IRS at
1-800-TAX-FORM (1-800-829-3676) and request the following (all are free):

  • Form SS-4 (“Application for Employer Identification Number (EIN)”)
  • Form 1023 (“Application for Recognition of Exemption under 501(c)(3) of the Internal Revenue Code”)
  • Form 8718 (“User Fee for Exempt Organization Determination Letter Request”)
  • Publication 557 (“Tax-Exempt Status for Your Organization”)

Most IRS forms and publications are also available at the IRS Web site at http://www.irs.ustreas.gov/formspubs/index.html

The Form 1023 is the application that is filed to request recognition from the IRS as a tax-exempt organization. The filing fee depends on your organization’s gross receipts for the next four years, and will either be $150 (if your average will not be more than $10,000) or $500 (if your average gross receipts will exceed $10,000). Once your form is submitted, expect a turnaround of 3-4 months for the IRS to process your application.

There are also a number of reporting requirements that must be adhered to after your organization is up and running.

See also…

Tax Law – Law

Nonprofit Law and Fundraising