Charities and non-profits may now be able to apply for tax-exempt status from federal income tax under section 501(c)(3) using the streamlined Form 1023-EZ. In order to determine if your organization is eligible to use Form 1023-EZ, you must complete the Form 1023-EZ Eligibility Worksheet in the Instructions for Form 1023-EZ.
As of January 31, 2020, the IRS requires that Form 1023-EZ be completed and submitted through Pay.gov. There is a 90-day grace period during which the IRS will continue to accept paper versions of Form 1023-EZ. You can still file Form 1023 (or Form 1023, Interactive) if you are not eligible to file Form 1023-EZ.
To submit Form 1023-EZ, you must:
- Register for an account on Pay.gov.
- Enter “1023” in the search box and select Form 1023.
- Complete the form.