How to Apply for a 501(c)

 Organizations applying
for Tax-exempt Status with the IRS 

Organizations applying for tax-exempt status are required to be organized and operated exclusively for any of these purposes:

Charitable, religious, educational, scientific, literary, testing for public safety, fostering national or international amateur sports competitions, preventing cruelty to children or animals. 

Organizations that want to apply for recognition of tax-exempt status under IRC 501(c)(3) must submit a completed IRS Form 1023-series application. 

The application process can be completed at IRS.gov, which includes a step-by-step guide explaining how to apply for tax-exempt status.  

Some Key Issues to know about the process 

• Form 023-series applications for recognition of exemption must be submitted electronically online at Pay.gov. The application must be complete and include the user fee. 
• Some types of organizations do not need to apply for Section 501(c)(3) status to be tax-exempt. These include churches and their integrated auxiliaries, and public charities with annual gross receipts usually no more than $5,000.  
• Every tax-exempt organization needs an employer identification number (EIN), even if no employees will be employed.  
• An EIN is a nine-digit number the IRS assigns for tax filing and reporting purposes.  
• An organization must include its EIN on the application.  
• Organizations can apply for an EIN online. 
• The effective date of an organization's tax-exempt status depends on their approved Form 1023. If they submit this form within 27 months after the month they legally formed, the effective date of the organization's exempt status is the legal date of its formation. If an organization does not submit the application within 27 months, the effective date of its exempt status is the date it files Form 1023.
   
• An organization that qualifies for tax-exempt status under IRC 501(c)(3) will be classified as a private foundation unless the organization meets the requirements to be treated as a public charity.
   
• A charitable organization must make certain documents available to the public. These include its approved application for recognition of exemption with all supporting documents and its last three annual information returns. IRS Publication 557, Tax Exempt Status For Your Organization is a must read for the required information on public inspection requirements and includes substantial information that applies to the operation of an Exempt Organization.For More information that can be found at IRS.gov:
  Applying for exemption - Frequently asked
  questions Form 1023 - Frequently asked questions
  Webinar: File Error-Free Form 1023-EZ Webinar StayExempt - Tax basics for exempt organizations
  Exempt organization public disclosure and availability requirements - Frequently asked questions