Additional Skepticism of Form 1023-EZ

Figure 4: Taxonomy of 501(c)(3) Organizations Approved in FY 2021 A startup nonprofit wishing to apply for IRS recognition of tax-exemption under 501(c)(3) must file either Form 1023 or Form 1023-EZ. The Form 1023-EZ is only available to organizations that meet certain eligibililty requirements, including projection of gross revenues of no greater than $50,000 in […]

Updated Form 1023 and Form 1023-EZ

Form 1023 The IRS has released an updated Form 1023, revised December 2017. Form; Instructions. For organizations submitting the full Form 1023, the user fee is now $600. The instructions indicate that organizations should refer to Rev. Proc. 2017-5, 2017-1 I.R.B. 230, or a later revision for updates to user fees, which are revised in […]

Form 1023-EZ Approvals Now Available to the Public

On February 22, 2017, the IRS announced that publicly available information from approved Form 1023-EZ tax-exemption applications is now available electronically for the first time. The data on is available in spreadsheet format and includes information for approved applications beginning in mid-2014, when the 1023-EZ form was introduced, through 2016. The information will be updated quarterly, starting […]

Starting a Nonprofit: Form 1023 or Form 1023-EZ?

Most new charitable nonprofits other than churches will seek 501(c)(3) recognition from the IRS. Since July 2014, qualifying nonprofits have been able to apply for recognition of 501(c)(3) tax-exempt status using either Form 1023 or the much simpler Form 1023-EZ. While Form 1023-EZ has since become the more popular application form, it may not always be the […]

Form 1023-EZ Streamlined 501(c)(3) Exemption Application

On July 1, 2014, the IRS released Form 1023-EZ, a short form online application for small organizations seeking a determination of tax-exempt status under IRC 501(c)(3). For organizations with actual and projected annual gross receipts of $50,000 or less, the new Form will serve to minimize the complexity of applying for exemption. And perhaps more important to the IRS, it […]

Proposed Form 1023-EZ

The IRS recently proposed Form 1023-EZ, a simplified version of Form 1023 for recognition of federal exemption under 501(c)(3) of the Internal Revenue Code. The new form converts Form 1023’s 25-pages into merely 3, creating a less burdensome exemption process for certain qualifying organizations. The goal of the streamlined application is to help small charities […]

Nonprofit Resources of the Week – 2/18/24

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Resources of the Week. Notable Nonprofit Posts, Articles, & Other Resources: Has Your Organization been Blocked by Charitable Fundraising Platforms? It is likely due to California’s new “Good Standing” requirement. (Karen Wu, Perlman + Perlman) In the past few […]

Best of the Nonprofit Law Blog 2022

2022 was the year many of us treated as the one that followed the COVID pandemic, even though that’s not true at all. It was the year of the midterm elections, scary inflation figures, huge corporate profits, ever-continuing gun violence, the Russian invasion of Ukraine, and increasing skepticism of policies that allow for and encourage […]

Two Recent Treasury Inspector General Reports on Exempt Orgs

Earlier this autumn, the Treasury Inspector General for Tax Administration (TIGTA) released two important reports regarding the IRS’s administration and oversight of tax-exempt organizations: (1) Review of the IRS’s Enforcement Program for Tax-Exempt Organizations That Participate in Illegal or Nonexempt Activities and (2) More Information Is Needed to Make Informed Decisions on Streamlined Applications for […]

Nonprofit Tweets of the Week – 11/4/22

Stay informed of the week’s notable events and shared resources with this curated list of Nonprofit Tweets of the Week. Notable Events of the Week: “The vicious attack on Paul Pelosi, husband of House Speaker Nancy Pelosi (D-Calif.), is a reminder of what the 2022 election is about. It is of course about who holds power in […]