The Nonprofit FAQ

New Form 1023 Effective 2005
Donald A. Griesmann, of the Community Services Support Center in Ventnor NJ (and author of Don Griesmann's Grant Opportunities at CharityChannel.com) wrote to announce the new form in October 2004:

The US Internal Revenue Service (IRS) has issued its new Form 1023 and instructions.

There are significant changes and those of us who will use the new form should be familiar with all the material. For instance the following changes among many have been made -

From the IRS announcement: Form 1023 has been redesigned to secure all information needed to make an accurate determination when the application is filed. A number of forms previously required with the exemption application have been incorporated into Form 1023. Specific changes in the new form include the following:

  • Form 8718, User Fee for Exempt Organization Determination Letter Request, has been incorporated into Part XI of Form 1023.
  • Form 872-C, Consent Fixing Period of Limitation Upon Assessment of Tax under Section 4940 of the Internal Revenue Code, has been incorporated into Part X, Public Charity Status, of Form 1023.
  • Form 5768, Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation, is included as part of the Package 1023.
  • New Schedule E, Organizations Not Filing Form 1023 Within 27 Months of Formation, was created.
  • Prior Schedule E, Private Operating Foundations, was incorporated into new Part X of Form 1023, Public Charity Status.
  • Prior Schedule G, Child Care Organizations, was incorporated into Part VIII, Your Specific Activities, of Form 1023.
  • Schedule H, Organizations Providing Scholarships, Fellowships, Educational Loans, or Other Educational Grants to Individuals and Private Foundations Requesting Advance Approval of Individual Grant Procedures, incorporates advance approval procedures for private foundations.



See:




A completed Form 1023 is a public document. Exempt organizations are required to make a copy of theirs available to anyone who requests it (with certain exceptions parallel to those that apply to requests for 990s -- for more about this subject, see http://www.nonprofits.org/npofaq/19/06.html). Anyone can also request a copy from the IRS. On the IRS web site find form 4506-A -- http://www.irs.gov/pub/irs-pdf/f4506a.pdf -- fill it out and mail it in. It usually takes several months before the copy will be mailed.



In May 2006 Leigh asked:

"After section XI [of IRS Form 1023] there are several Schedules, none of which pertains to us. Are these schedules to be completed if I fit into some special catagory and can I simply discard them?"

Sandy Deja (http://www.form1023help.com) answered:

"Yes. You may discard them."



Posted 11/9/04; question about extra forms added 6/24/06 -- PB