Form 1023

Form 1023 (Rev. October 2004)

* Effective July 1, 2006,  the fee for initial applications for exemption under Section 501 will increase from $150 to $300 for small organizations (annual gross receipts not over $10,000), and from $500 to $750 for larger organizations (annual gross receipts over $10,000).  The fee for group exemptions will increase from $500 to $900.

* If you are represented by an authorized representative, such as an attorney or accountant, include a completed Form 2848, Power of Attorney and Declaration of Representative, with your Form 1023 application if you would like the IRS to communicate with your representative.  See Instructions for Form 2848 (Rev. March 2004.

* If you are making an election to have your legislative activities measured by expenditures (Section 501(h) election), include a completed Form 5768, Election/Revocation of Election by an Eligible Section 501(c)(3) Organization to Make Expenditures to Influence Legislation, with your Form 1023 application.

Instructions for Form 1023 (Rev. October 2004)

IRS FAQs about Form 1023