The IRS administers the process for obtaining 501(c)(3) exemptions.
The Internal Revenue Service allows certain charitable organizations to apply for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code. To receive a tax exemption under this section, the organization must be set up for the purpose of charity work, advancing scientific research or the literary arts, promoting public safety or amateur sports or preventing cruelty to children or animals. A 501(c)(3) organization must be nonprofit; must be organized as a corporation, trust or unincorporated association; and must conform to restrictions on lobbying activities. The process of applying for 501(c)(3) status is relatively straightforward. Most organizations must apply within 15 months after they were created.
Instructions
1. Obtain Form 1023 and its instructions from the IRS website (see the Resources section).
2. Review the instructions for filling out Form 1023. Page 3 spells out which additional schedules you may need.
3. Ensure you have the needed documents, including your EIN, organizing documents, financial statements and any records you need to complete the form.
4. Fill out Parts I through XI of Form 1023 as completely as possible, along with any necessary schedules.
5. Sign and date the form and schedules.
6. Assemble the application package according to Pages 3 and 4 of the instructions. Include the user fee calculated from your gross receipts, as specified in the application.
7. Send the package to the IRS address given in the instructions.
