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 […]

Nonprofit Tweets of the Week – 7/20/18

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: “President Trump stood next to President Vladimir V. Putin of Russia on Monday and publicly challenged the conclusion of his own intelligence agencies that Moscow interfered in the 2016 presidential election, […]

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 […]

National Network of Fiscal Sponsors Annual Gathering 2015

The National Network of Fiscal Sponsors held its Annual Gathering in Brooklyn on November 7. Approximately 100 leaders of fiscal sponsors from across the country came to learn about common issues, best practices, and new developments, and to share experiences. Fiscal sponsorship refers to a contractual relationship that allows a person, group, or taxable entity to […]

Top 10 Events in 2014

2014 was another year full of events affecting the nonprofit sector in the United States.  Nonprofits were at the forefront of movements issuing demands for reform and played a critical role in achieving successes in areas such as marriage equality and immigration.  They also helped to increase awareness of inequalities and injustices that still exist […]

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 […]

Nonprofit Tweets of the Week – May 16, 2014

Congratulations to Michele Berger, a Nonprofit Law Blog contributor and our valued legal assistant for the past two years! Michele’s graduation ceremony takes place tomorrow, and she has a very bright future ahead! Have a listen to Third Eye Blind’s Graduate while perusing this week’s tweets on nonprofits, philanthropy, governance and social enterprises: Council on Nonprofits: Here’s […]

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 […]