Obtain Tax Exempt Status from the Internal Revenue Service (IRS).

Call the IRS 1-800-TAX-FORM (1-800-829-3676) to request the following forms:

  • 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”)

Organizations should file these forms within 15 months of incorporation. Form 1023 requires a filing fee of $500.00 if the organizational budget is likely to average more than $10,000 per year over four years, or $150 if less. To file these forms, the organization must be able to provide the following information:

  • Description of exempt purpose and actual programs, who the organization is serving and why, demographics of the constituency, examples of trainings/workshops, etc.
  • Where will the organization’s funds originate, private vs. public support; fee for service information (market rate or subsidized); lobbying information; statement of revenue and expenses for three prior or two projected years, plus best guess for current year; balance sheet.

See also…

Tax Law – Forum

Nonprofit Law and Fundraising