IRS unveils “interactive” Form 1023-I 

October 2:  The IRS posted new Form 1023-I, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code (Interactive).

Although the substance of Form 1023-I [PDF 84 KB] remains unchanged from the current Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, most lines feature pop-up information boxes containing explanations, definitions, examples, and links to IRS publications.

Interactive Form 1023-I also populates supplemental information pages for questions that require additional detail and computes financial totals.

Although the form can be completed online, the final version must still be printed and mailed to the IRS with all the required attachments.

The IRS anticipates that the benefits of using the new Form 1023-I will include the ability to submit a more complete form, reduced IRS processing time, and faster receipt of tax-exempt determinations.

Top 10 tips

The Form 1023-I also provides a link to an article on the IRS’s website listing the “top 10 tips to shorten the tax-exempt application process”

  • 10.Provide the required information on the principal officers and board of directors
  • 9.Make sure a director, trustee, principal officer or other authorized individual signs the Form 1023
  • 8.Submit a copy of adopted by-laws
  • 7.Include all of the necessary financial data
  • 6.Include the month the organization's annual accounting period ends
  • 5.Attach all required schedules
  • 4.Complete all required pages
  • 3.Provide enough information about the organization's activities to show how it will achieve the exempt purpose
  • 2.Attach a complete copy of the organizing document and all amendments
  • 1.Include the correct user fee

For more information, contact:

Rick Speizman, Partner-in-Charge of KPMG's Washington National Tax Exempt Organizations Tax group

+1 (202) 533-3084

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