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Fillable Printable Form 1023

What is a Form 1023 ?

Known as an Application for Recognition of Exemption Under Section 501(3) of the Internal Revenue Code, Form 1023 is used for tax filling purpose in the United States. Under most circumstances, this form is used by charities or other non-profit organizations who want to want to become a tax-exempt organization. Fill fillable form 1023 Online, sign, save, fax, print or download online. At Handypdf.com, you can find the most convenient service to best suit your needs when dealing with an fillable form.

Fillable Printable Form 1023

What is a Form 1023 ?

Known as an Application for Recognition of Exemption Under Section 501(3) of the Internal Revenue Code, Form 1023 is used for tax filling purpose in the United States. Under most circumstances, this form is used by charities or other non-profit organizations who want to want to become a tax-exempt organization. Fill fillable form 1023 Online, sign, save, fax, print or download online. At Handypdf.com, you can find the most convenient service to best suit your needs when dealing with an fillable form.

Form 1023

Form 1023

(Rev. October 2013)
Reminder: Do Not Include Social Security
Numbers on Publicly Disclosed Forms
Because the IRS is required to disclose approved exemption
applications and information returns, exempt organizations should
not include Social Security numbers on these forms. Documents
subject to disclosure include supporting documents led with the
form, and correspondence with the IRS about the ling.
Cat. No. 52336F
Notice 1382
(Continued)
Notice 1382(Rev. 10-2013)
Department of the Treasury
Internal Revenue Service
Changes for Form 1023
• Mailing address
• Parts IX, X, and XI
Changes for Form 1023, Application for
Recognition of Exemption Under Section
501(c)(3) of the Internal Revenue Code
Change of Mailing Address
The mailing address shown on Form 1023 Checklist, page 28, the
rst address under the last checkbox; and in the Instructions for
Form 1023, page 4 under Where To File, has been changed to:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192
Changes for Parts IX and X
Changes to Parts IX and X are necessary to comply with new
regulations that eliminated the advance ruling process. Until
Form 1023 is revised to reect this change, please follow the
directions on this notice when completing Part IX and Part X of
Form 1023. For more information about the elimination of the
advance ruling process, visit us at IRS.gov. In the top right
“Search” box, type "Elimination of the Advance Ruling Process"
(exactly as written) and select “Search.”
Part IX. Financial Data
The instructions at the top of Part IX on page 9 of Form 1023 are
now as follows. For purposes of this schedule, years in existence
refer to completed tax years.
1. If in existence less than 5 years, complete the statement for
each year in existence and provide projections of your likely
revenues and expenses based on a reasonable and good faith
estimate of your future nances for a total of:
a. Three years of nancial information if you have not completed
one tax year, or
b. Four years of nancial information if you have completed one
tax year.
IRS.gov
To le using a private delivery service, mail to:
201 West Rivercenter Blvd.
Attn: Extracting Stop 312
Covington, KY 41011
A new interactive version of Form 1023 is available at StayExempt.irs.gov.
It includes prerequisite questions, auto-calculated fields, help buttons and
links to relevant information.
Notice1382(Rev. 10-2013)
Part X. Public Charity Status
Do not complete line 6a on page 11 of Form 1023, and do not sign
the form under the heading “Consent Fixing Period of Limitations
Upon Assessment of Tax Under Section 4940 of the Internal
Revenue Code.”
Only complete line 6b and line 7 on page 11 of Form 1023, if in
existence 5 or more tax years.
Part XI. Increase in User Fees
User fee increases are effective for all applications postmarked after
January 3, 2010.
1. $400 for organizations whose gross receipts do not exceed
$10,000 or less annually over a 4-year period.
2. $850 for organizations whose gross receipts exceed $10,000
annually over a 4-year period.
For the current user fee amounts, go to IRS.gov and in the
“Search” box at the top right of the page, enter “Exempt
Organizations User Fees.” You can also call 1-877-829-5500.
Changes for the Instructions for Form 1023
Change to Part III. Required Provisions in Your Organizing
Documents
Clarification to Appendix A. Sample Conflict of Interest Policy
(Continued)
IRS.gov
2. If in existence 5 or more years, complete the schedule for the
most recent 5 tax years. You will need to provide a separate
statement that includes information about the most recent 5 tax
years because the data table in Part IX has not been updated to
provide for a 5th year.
Application for reinstatement and retroactive reinstatement. An
organization must apply to have its tax-exempt status reinstated if it
was automatically revoked for failure to le a return or notice for three
consecutive years. The organization must:
(1) Complete and le Form 1023 if applying under section 501(c)(3) or
Form 1024 if applying under a different Code section;
(2) Pay the appropriate user fee and enclose it with the application;
(3) Write "Automatically Revoked" at the top of the application and
mailing envelope; and
(4) Submit a written statement supporting its request if applying for
retroactive reinstatement.
If the application is approved, the date of reinstatement generally
will be the postmark date of the application, unless the organization
qualies for retroactive reinstatement. Alternate submissions and
standards apply for retroactive reinstatement back to the date of
automatic revocation. See Notice 2011-44, 2011-25 I.R.B. 883, at
//www.irs.gov/irb/2011-25_IRB/ar10.html, for details.
Notice1382(Rev. 10-2013)
Appendix A, Sample Conflict of Interest Policy, is only intended to
provide an example of a conict of interest policy for organizations.
The sample conict of interest policy does not prescribe any
specic requirements. Therefore, organizations should use a
conict of interest policy that best ts their organization.
Appendix A. Sample Conflict of Interest
Policy
IRS.gov
Changes to Instructions for Form 1023,
Application for Recognition of Exemption
Under Section 501(c)(3) of the Internal
Revenue Code (Rev. June 2006)
Part III. Required Provisions in Your
Organizing Document
Applicable to organizations in the state of New York. Changes are
necessary to comply with Rev. Proc. 82-2, 1982-1 C.B. 367, to
incorporate the state of New York as a jurisdiction that complies with
the cy pres doctrine to keep a charitable testamentary trust from
failing the requirement for a dissolution clause under Regulations
section 1.501(c)(3)-1(b)(4), when the language of the trust instrument
demonstrates a general intent to benet charity. Therefore, the
instructions on page 8, line 2c, after the third paragraph now include
the state of New York in the state listing as an authorized state. Since
the state of New York allows testamentary charitable trusts formed in
that state and the language in the trust instruments provides for a
general intent to benet charity, you do not need a specic provision
in your trust agreement or declaration of trust providing for the
distribution of assets upon dissolution.
1
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
TLS, have you
transmitted all R
text files for this
cycle update?
Date
Action
Revised proofs
requested
DateSignature
O.K. to print
INSTRUCTIONS TO PRINTERS
FORM 1023, PAGE 1 OF 28
MARGINS; TOP 13mm (1/2"), CENTER SIDES.PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
Application for Recognition of Exemption
Under Section 501(c)(3) of the Internal Revenue Code
OMB No. 1545-0056
Form1023
Note: If exempt status is
approved, this
application will be open
for public inspection.
(Rev. December 2013)
Department of the Treasury
Internal Revenue Service
Identification of Applicant
c/o Name (if applicable)2
Full name of organization (exactly as it appears in your organizing document)
1
For Paperwork Reduction Act Notice, see page 24 of the instructions.
Part I
Cat. No. 17133KForm1023(Rev. 6-2006)
Use the instructions to complete this application and for a definition of all bold items. For additional help, call IRS Exempt
Organizations Customer Account Services toll-free at 1-877-829-5500. Visit our website at www.irs.gov for forms and
publications. If the required information and documents are not submitted with payment of the appropriate user fee, the
application may be returned to you.
Employer Identification Number (EIN)
4
Mailing address (Number and street) (see instructions)3
Month the annual accounting period ends (01 – 12)
5
City or town, state or country, and ZIP + 4
Room/Suite
Primary contact (officer, director, trustee, or authorized representative)6
Are you represented by an authorized representative, such as an attorney or accountant? If “Yes,”
provide the authorized representative’s name, and the name and address of the authorized
representative’s firm. Include a completed Form 2848, Power of Attorney and Declaration of
Representative, with your application if you would like us to communicate with your representative.
7
Was a person who is not one of your officers, directors, trustees, employees, or an authorized
representative listed in line 7, paid, or promised payment, to help plan, manage, or advise you about
the structure or activities of your organization, or about your financial or tax matters? If “Yes,”
provide the person’s name, the name and address of the person’s firm, the amounts paid or
promised to be paid, and describe that person’s role.
8
Organization’s website:9a
a Name:b Phone:
c Fax:(optional)
YesNo
YesNo
Certain organizations are not required to file an information return (Form 990 or Form 990-EZ). If you
are granted tax-exemption, are you claiming to be excused from filing Form 990 or Form 990-EZ? If
“Yes,” explain. See the instructions for a description of organizations not required to file Form 990 or
Form 990-EZ.
YesNo
Date incorporated if a corporation, or formed, if other than a corporation.(MM/DD/YYYY)11
Were you formed under the laws of a foreign country?
If “Yes,” state the country.
12YesNo
//
10
Organization’s email:(optional)b
Attach additional sheets to this application if you need more space to answer fully. Put your name and EIN on each sheet and
identify each answer by Part and line number. Complete Parts I - XI of Form 1023 and submit only those Schedules (A through
H) that apply to you.
(00)
Form 1023 (Rev. 12-2013)
A new interactive version of Form 1023 is available at StayExempt.irs.gov.
It includes prerequisite questions, auto-calculated fields, help buttons and
links to relevant information.
(Use with the June 2006 revision of the Instructions for Form 1023 and the current Notice 1382)
1
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
INSTRUCTIONS TO PRINTERS
FORM 1023, PAGE 2 OF 28
MARGINS; TOP 13mm (1/2"), CENTER SIDES.PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
Organizational Structure
1
Part III
Form1023(Rev. 6-2006)
2
5
Are you a corporation? If “Yes,” attach a copy of your articles of incorporation showing certification
of filing with the appropriate state agency. Include copies of any amendments to your articles and
be sure they also show state filing certification.
YesNo
Page2Form 1023 (Rev. 6-2006)Name:EIN:
You must be a corporation (including a limited liability company), an unincorporated association, or a trust to be tax exempt.
(See instructions.) DO NOT file this form unless you can check “Yes” on lines 1, 2, 3, or 4.
Are you a limited liability company (LLC)? If “Yes,” attach a copy of your articles of organization showing
certification of filing with the appropriate state agency. Also, if you adopted an operating agreement, attach
a copy. Include copies of any amendments to your articles and be sure they show state filing certification.
Refer to the instructions for circumstances when an LLC should not file its own exemption application.
Are you an unincorporated association? If “Yes,” attach a copy of your articles of association,
constitution, or other similar organizing document that is dated and includes at least two signatures.
Include signed and dated copies of any amendments.
Are you a trust? If “Yes,” attach a signed and dated copy of your trust agreement. Include signed
and dated copies of any amendments.
Have you been funded? If “No,” explain how you are formed without anything of value placed in trust.
Have you adopted bylaws? If “Yes,” attach a current copy showing date of adoption. If “No,” explain
how your officers, directors, or trustees are selected.
3
4a
b
YesNo
YesNo
YesNo
YesNo
YesNo
Required Provisions in Your Organizing Document
1
Part IV
2a
Section 501(c)(3) requires that your organizing document state your exempt purpose(s), such as charitable,
religious, educational, and/or scientific purposes. Check the box to confirm that your organizing document
meets this requirement. Describe specifically where your organizing document meets this requirement, such as
a reference to a particular article or section in your organizing document. Refer to the instructions for exempt
purpose language. Location of Purpose Clause (Page, Article, and Paragraph):
The following questions are designed to ensure that when you file this application, your organizing document contains the required provisions
to meet the organizational test under section 501(c)(3). Unless you can check the boxes in both lines 1 and 2, your organizing document
does not meet the organizational test. DO NOT file this application until you have amended your organizing document. Submit your
original and amended organizing documents (showing state filing certification if you are a corporation or an LLC) with your application.
Section 501(c)(3) requires that upon dissolution of your organization, your remaining assets must be used exclusively
for exempt purposes, such as charitable, religious, educational, and/or scientific purposes. Check the box on line 2a to
confirm that your organizing document meets this requirement by express provision for the distribution of assets upon
dissolution. If you rely on state law for your dissolution provision, do not check the box on line 2a and go to line 2c.
Compensation and Other Financial Arrangements With Your Officers, Directors, Trustees,
Employees, and Independent Contractors
Part V
List the names, titles, and mailing addresses of all of your officers, directors, and trustees. For each person listed, state their
total annual compensation, or proposed compensation, for all services to the organization, whether as an officer, employee, or
other position. Use actual figures, if available. Enter “none” if no compensation is or will be paid. If additional space is needed,
attach a separate sheet. Refer to the instructions for information on what to include as compensation.
NameTitleMailing address
Compensation amount
(annual actual or estimated)
1a
Part II
Using an attachment, describe your past, present, and planned activities in a narrative. If you believe that you have already provided some of
this information in response to other parts of this application, you may summarize that information here and refer to the specific parts of the
application for supporting details. You may also attach representative copies of newsletters, brochures, or similar documents for supporting
details to this narrative. Remember that if this application is approved, it will be open for public inspection. Therefore, your narrative
description of activities should be thorough and accurate. Refer to the instructions for information that must be included in your description.
Narrative Description of Your Activities
If you checked the box on line 2a, specify the location of your dissolution clause (Page, Article, and Paragraph).
Do not complete line 2c if you checked box 2a.
2b
See the instructions for information about the operation of state law in your particular state. Check this box if
you rely on operation of state law for your dissolution provision and indicate the state:
2c
Form 1023 (Rev. 12-2013)
Caution: Attach separate sheet(s) to describe your past, present and planned activities for Part IV.
(00)
Form 1023 (Rev. 12-2013)
1
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
INSTRUCTIONS TO PRINTERS
FORM 1023, PAGE 3 OF 28
MARGINS; TOP 13mm (1/2"), CENTER SIDES.PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
2a
Form1023(Rev. 6-2006)
YesNo
Page3Form 1023 (Rev. 6-2006)Name:EIN:
Compensation and Other Financial Arrangements With Your Officers, Directors, Trustees,
Employees, and Independent Contractors (Continued)
Part V
List the names, titles, and mailing addresses of each of your five highest compensated employees who receive or will
receive compensation of more than $50,000 per year. Use the actual figure, if available. Refer to the instructions for
information on what to include as compensation. Do not include officers, directors, or trustees listed in line 1a.
NameTitleMailing address
Compensation amount
(annual actual or estimated)
b
List the names, names of businesses, and mailing addresses of your five highest compensated independent contractors
that receive or will receive compensation of more than $50,000 per year. Use the actual figure, if available. Refer to the
instructions for information on what to include as compensation.
NameTitleMailing address
Compensation amount
(annual actual or estimated)
c
The following “Yes” or “No” questions relate to past, present, or planned relationships, transactions, or agreements with your officers,
directors, trustees, highest compensated employees, and highest compensated independent contractors listed in lines 1a, 1b, and 1c.
Do you have a business relationship with any of your officers, directors, or trustees other than
through their position as an officer, director, or trustee? If “Yes,” identify the individuals and describe
the business relationship with each of your officers, directors, or trustees.
Are any of your officers, directors, or trustees related to your highest compensated employees or
highest compensated independent contractors listed on lines 1b or 1c through family or business
relationships? If “Yes,” identify the individuals and explain the relationship.
For each of your officers, directors, trustees, highest compensated employees, and highest
compensated independent contractors listed on lines 1a, 1b, or 1c, attach a list showing their name,
qualifications, average hours worked, and duties.
Do any of your officers, directors, trustees, highest compensated employees, and highest
compensated independent contractors listed on lines 1a, 1b, or 1c receive compensation from any
other organizations, whether tax exempt or taxable, that are related to you through common
control? If “Yes,” identify the individuals, explain the relationship between you and the other
organization, and describe the compensation arrangement.
In establishing the compensation for your officers, directors, trustees, highest compensated
employees, and highest compensated independent contractors listed on lines 1a, 1b, and 1c, the
following practices are recommended, although they are not required to obtain exemption. Answer
“Yes” to all the practices you use.
Do you or will the individuals that approve compensation arrangements follow a conflict of interest policy?
Do you or will you approve compensation arrangements in advance of paying compensation?
Do you or will you document in writing the date and terms of approved compensation arrangements?
3a
4
YesNo
YesNo
YesNo
YesNo
YesNo
YesNo
b
b
b
c
c
a
Are any of your officers, directors, or trustees related to each other through family or business
relationships? If “Yes,” identify the individuals and explain the relationship.
Form 1023 (Rev. 12-2013)
(00)
Form 1023 (Rev. 12-2013)
1
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
INSTRUCTIONS TO PRINTERS
FORM 1023, PAGE 4 OF 28
MARGINS; TOP 13mm (1/2"), CENTER SIDES.PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
Form1023(Rev. 6-2006)
YesNo
Page4Form 1023 (Rev. 6-2006)Name:EIN:
Compensation and Other Financial Arrangements With Your Officers, Directors, Trustees,
Employees, and Independent Contractors (Continued)
Part V
YesNo
YesNo
YesNo
YesNo
Do you or will you approve compensation arrangements based on information about compensation paid by
similarly situated taxable or tax-exempt organizations for similar services, current compensation surveys
compiled by independent firms, or actual written offers from similarly situated organizations? Refer to the
instructions for Part V, lines 1a, 1b, and 1c, for information on what to include as compensation.
Do you or will you record in writing both the information on which you relied to base your decision
and its source?
If you answered “No” to any item on lines 4a through 4f, describe how you set compensation that is
reasonable for your officers, directors, trustees, highest compensated employees, and highest
compensated independent contractors listed in Part V, lines 1a, 1b, and 1c.
Have you adopted a conflict of interest policy consistent with the sample conflict of interest policy
in Appendix A to the instructions? If “Yes,” provide a copy of the policy and explain how the policy
has been adopted, such as by resolution of your governing board. If “No,” answer lines 5b and 5c.
What procedures will you follow to assure that persons who have a conflict of interest will not have
influence over you for setting their own compensation?
What procedures will you follow to assure that persons who have a conflict of interest will not have
influence over you regarding business deals with themselves?
Note: A conflict of interest policy is recommended though it is not required to obtain exemption.
Hospitals, see Schedule C, Section I, line 14.
Do you or will you compensate any of your officers, directors, trustees, highest compensated employees,
and highest compensated independent contractors listed in lines 1a, 1b, or 1c through non-fixed
payments, such as discretionary bonuses or revenue-based payments? If “Yes,” describe all non-fixed
compensation arrangements, including how the amounts are determined, who is eligible for such
arrangements, whether you place a limitation on total compensation, and how you determine or will
determine that you pay no more than reasonable compensation for services. Refer to the instructions for
Part V, lines 1a, 1b, and 1c, for information on what to include as compensation.
e
f
g
5a
b
c
6a
Do you or will you compensate any of your employees, other than your officers, directors, trustees,
or your five highest compensated employees who receive or will receive compensation of more than
$50,000 per year, through non-fixed payments, such as discretionary bonuses or revenue-based
payments? If “Yes,” describe all non-fixed compensation arrangements, including how the amounts
are or will be determined, who is or will be eligible for such arrangements, whether you place or will
place a limitation on total compensation, and how you determine or will determine that you pay no
more than reasonable compensation for services. Refer to the instructions for Part V, lines 1a, 1b,
and 1c, for information on what to include as compensation.
Do you or will you purchase any goods, services, or assets from any of your officers, directors,
trustees, highest compensated employees, or highest compensated independent contractors listed in
lines 1a, 1b, or 1c? If “Yes,” describe any such purchase that you made or intend to make, from
whom you make or will make such purchases, how the terms are or will be negotiated at arm’s
length, and explain how you determine or will determine that you pay no more than fair market
value. Attach copies of any written contracts or other agreements relating to such purchases.
Do you or will you sell any goods, services, or assets to any of your officers, directors, trustees,
highest compensated employees, or highest compensated independent contractors listed in lines 1a,
1b, or 1c? If “Yes,” describe any such sales that you made or intend to make, to whom you make or
will make such sales, how the terms are or will be negotiated at arm’s length, and explain how you
determine or will determine you are or will be paid at least fair market value. Attach copies of any
written contracts or other agreements relating to such sales.
YesNo
YesNo
b
b
7a
Do you or will you record in writing the decision made by each individual who decided or voted on
compensation arrangements?
YesNo
d
Do you or will you have any leases, contracts, loans, or other agreements with your officers, directors,
trustees, highest compensated employees, or highest compensated independent contractors listed in
lines 1a, 1b, or 1c? If “Yes,” provide the information requested in lines 8b through 8f.
Describe any written or oral arrangements that you made or intend to make.
Identify with whom you have or will have such arrangements.
Explain how the terms are or will be negotiated at arm’s length.
Explain how you determine you pay no more than fair market value or you are paid at least fair market value.
Attach copies of any signed leases, contracts, loans, or other agreements relating to such arrangements.
YesNo
b
8a
c
d
e
f
YesNo9aDo you or will you have any leases, contracts, loans, or other agreements with any organization in
which any of your officers, directors, or trustees are also officers, directors, or trustees, or in which
any individual officer, director, or trustee owns more than a 35% interest? If “Yes,” provide the
information requested in lines 9b through 9f.
(00)
Form 1023 (Rev. 12-2013)
(Rev. 12-2013)
1023
Form
1
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
INSTRUCTIONS TO PRINTERS
FORM 1023, PAGE 5 OF 28
MARGINS; TOP 13mm (1/2"), CENTER SIDES.PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
Form1023(Rev. 6-2006)
Page5Form 1023 (Rev. 6-2006)Name:EIN:
Compensation and Other Financial Arrangements With Your Officers, Directors, Trustees,
Employees, and Independent Contractors (Continued)
Part V
b
c
d
e
f
Describe any written or oral arrangements you made or intend to make.
Identify with whom you have or will have such arrangements.
Explain how the terms are or will be negotiated at arm’s length.
Explain how you determine or will determine you pay no more than fair market value or that you are
paid at least fair market value.
Attach a copy of any signed leases, contracts, loans, or other agreements relating to such arrangements.
Your Members and Other Individuals and Organizations That Receive Benefits From YouPart VI
YesNoIn carrying out your exempt purposes, do you provide goods, services, or funds to individuals? If
“Yes,” describe each program that provides goods, services, or funds to individuals.
1a
The following “Yes” or “No” questions relate to goods, services, and funds you provide to individuals and organizations as part
of your activities. Your answers should pertain to past, present, and planned activities. (See instructions.)
In carrying out your exempt purposes, do you provide goods, services, or funds to organizations? If
“Yes,” describe each program that provides goods, services, or funds to organizations.
Do any of your programs limit the provision of goods, services, or funds to a specific individual or
group of specific individuals? For example, answer “Yes,” if goods, services, or funds are provided
only for a particular individual, your members, individuals who work for a particular employer, or
graduates of a particular school. If “Yes,” explain the limitation and how recipients are selected for
each program.
Do any individuals who receive goods, services, or funds through your programs have a family or
business relationship with any officer, director, trustee, or with any of your highest compensated
employees or highest compensated independent contractors listed in Part V, lines 1a, 1b, and 1c? If
“Yes,” explain how these related individuals are eligible for goods, services, or funds.
YesNo
YesNo
YesNo
b
2
3
Your HistoryPart VII
YesNoAre you a successor to another organization? Answer “Yes,” if you have taken or will take over the
activities of another organization; you took over 25% or more of the fair market value of the net
assets of another organization; or you were established upon the conversion of an organization from
for-profit to non-profit status. If “Yes,” complete Schedule G.
1
The following “Yes” or “No” questions relate to your history. (See instructions.)
Are you submitting this application more than 27 months after the end of the month in which you
were legally formed? If “Yes,” complete Schedule E.
YesNo
2
Your Specific ActivitiesPart VIII
YesNoDo you support or oppose candidates in political campaigns in any way? If “Yes,” explain.1
The following “Yes” or “No” questions relate to specific activities that you may conduct. Check the appropriate box. Your
answers should pertain to past, present, and planned activities. (See instructions.)
Do you attempt to influence legislation? If “Yes,” explain how you attempt to influence legislation
and complete line 2b. If “No,” go to line 3a.
YesNo
2a
Have you made or are you making an election to have your legislative activities measured by
expenditures by filing Form 5768? If “Yes,” attach a copy of the Form 5768 that was already filed or
attach a completed Form 5768 that you are filing with this application. If “No,” describe whether your
attempts to influence legislation are a substantial part of your activities. Include the time and money
spent on your attempts to influence legislation as compared to your total activities.
bYesNo
Do you or will you operate bingo or gaming activities? If “Yes,” describe who conducts them, and
list all revenue received or expected to be received and expenses paid or expected to be paid in
operating these activities. Revenue and expenses should be provided for the time periods specified
in Part IX, Financial Data.
Do you or will you enter into contracts or other agreements with individuals or organizations to
conduct bingo or gaming for you? If “Yes,” describe any written or oral arrangements that you made
or intend to make, identify with whom you have or will have such arrangements, explain how the
terms are or will be negotiated at arm’s length, and explain how you determine or will determine you
pay no more than fair market value or you will be paid at least fair market value. Attach copies or
any written contracts or other agreements relating to such arrangements.
List the states and local jurisdictions, including Indian Reservations, in which you conduct or will
conduct gaming or bingo.
3a
b
c
YesNo
YesNo
(00)
Form 1023 (Rev. 12-2013)
(Rev. 12-2013)
1023
Form
1
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
INSTRUCTIONS TO PRINTERS
FORM 1023, PAGE 6 OF 28
MARGINS; TOP 13mm (1/2"), CENTER SIDES.PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
Form1023(Rev. 6-2006)
Page6Form 1023 (Rev. 6-2006)Name:EIN:
4aDo you or will you undertake fundraising? If “Yes,” check all the fundraising programs you do or will
conduct. (See instructions.)
mail solicitations
email solicitations
personal solicitations
vehicle, boat, plane, or similar donations
foundation grant solicitations
phone solicitations
accept donations on your website
receive donations from another organization’s website
government grant solicitations
Other
YesNo
Attach a description of each fundraising program.
b
5
Do you or will you have written or oral contracts with any individuals or organizations to raise funds
for you? If “Yes,” describe these activities. Include all revenue and expenses from these activities
and state who conducts them. Revenue and expenses should be provided for the time periods
specified in Part IX, Financial Data. Also, attach a copy of any contracts or agreements.
YesNo
Do you or will you engage in fundraising activities for other organizations? If “Yes,” describe these
arrangements. Include a description of the organizations for which you raise funds and attach copies
of all contracts or agreements.
List all states and local jurisdictions in which you conduct fundraising. For each state or local
jurisdiction listed, specify whether you fundraise for your own organization, you fundraise for another
organization, or another organization fundraises for you.
Do you or will you maintain separate accounts for any contributor under which the contributor has
the right to advise on the use or distribution of funds? Answer “Yes” if the donor may provide advice
on the types of investments, distributions from the types of investments, or the distribution from the
donor’s contribution account. If “Yes,” describe this program, including the type of advice that may
be provided and submit copies of any written materials provided to donors.
Are you affiliated with a governmental unit? If “Yes,” explain.
Do you or will you engage in economic development? If “Yes,” describe your program.
Describe in full who benefits from your economic development activities and how the activities
promote exempt purposes.
6a
b
c
d
e
YesNo
Yes
No
YesNo
YesNo
Do or will persons other than your employees or volunteers develop your facilities? If “Yes,” describe
each facility, the role of the developer, and any business or family relationship(s) between the
developer and your officers, directors, or trustees.
Do or will persons other than your employees or volunteers manage your activities or facilities? If
“Yes,” describe each activity and facility, the role of the manager, and any business or family
relationship(s) between the manager and your officers, directors, or trustees.
If there is a business or family relationship between any manager or developer and your officers,
directors, or trustees, identify the individuals, explain the relationship, describe how contracts are
negotiated at arm’s length so that you pay no more than fair market value, and submit a copy of any
contracts or other agreements.
Do you or will you enter into joint ventures, including partnerships or limited liability companies
treated as partnerships, in which you share profits and losses with partners other than section
501(c)(3) organizations? If “Yes,” describe the activities of these joint ventures in which you
participate.
Are you applying for exemption as a childcare organization under section 501(k)? If “Yes,” answer
lines 9b through 9d. If “No,” go to line 10.
Do you provide child care so that parents or caretakers of children you care for can be gainfully
employed (see instructions)? If “No,” explain how you qualify as a childcare organization described
in section 501(k).
Of the children for whom you provide child care, are 85% or more of them cared for by you to
enable their parents or caretakers to be gainfully employed (see instructions)? If “No,” explain how
you qualify as a childcare organization described in section 501(k).
Are your services available to the general public? If “No,” describe the specific group of people for
whom your activities are available. Also, see the instructions and explain how you qualify as a
childcare organization described in section 501(k).
Do you or will you publish, own, or have rights in music, literature, tapes, artworks, choreography,
scientific discoveries, or other intellectual property? If “Yes,” explain. Describe who owns or will
own any copyrights, patents, or trademarks, whether fees are or will be charged, how the fees are
determined, and how any items are or will be produced, distributed, and marketed.
YesNo
YesNo
YesNo
YesNo
YesNo
YesNo
7a
8
9a
10
b
b
c
c
dYesNo
YesNo
Your Specific Activities (Continued)Part VIII
(00)
Form 1023 (Rev. 12-2013)
(Rev. 12-2013)
1023
Form
1
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
INSTRUCTIONS TO PRINTERS
FORM 1023, PAGE 7 OF 28
MARGINS; TOP 13mm (1/2"), CENTER SIDES.PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
Form1023(Rev. 6-2006)
Page7Form 1023 (Rev. 6-2006)Name:EIN:
Do you or will you operate in a foreign country or countries? If “Yes,” answer lines 12b through
12d. If “No,” go to line 13a.
Name the foreign countries and regions within the countries in which you operate.
Describe your operations in each country and region in which you operate.
Describe how your operations in each country and region further your exempt purposes.
YesNo12a
b
c
d
13a
b
c
d
e
Do you or will you make grants, loans, or other distributions to organization(s)? If “Yes,” answer lines
13b through 13g. If “No,” go to line 14a.
Describe how your grants, loans, or other distributions to organizations further your exempt purposes.
Do you have written contracts with each of these organizations? If “Yes,” attach a copy of each contract.
Identify each recipient organization and any relationship between you and the recipient organization.
Describe the records you keep with respect to the grants, loans, or other distributions you make.
YesNo
YesNo
Do you or will you accept contributions of: real property; conservation easements; closely held
securities; intellectual property such as patents, trademarks, and copyrights; works of music or art;
licenses; royalties; automobiles, boats, planes, or other vehicles; or collectibles of any type? If “Yes,”
describe each type of contribution, any conditions imposed by the donor on the contribution, and
any agreements with the donor regarding the contribution.
YesNo11
fDescribe your selection process, including whether you do any of the following:
YesNo
Do you require an application form? If “Yes,” attach a copy of the form.
Do you require a grant proposal? If “Yes,” describe whether the grant proposal specifies your
responsibilities and those of the grantee, obligates the grantee to use the grant funds only for the
purposes for which the grant was made, provides for periodic written reports concerning the use
of grant funds, requires a final written report and an accounting of how grant funds were used,
and acknowledges your authority to withhold and/or recover grant funds in case such funds are,
or appear to be, misused.
Describe your procedures for oversight of distributions that assure you the resources are used to
further your exempt purposes, including whether you require periodic and final reports on the use of
resources.
Do you or will you make grants, loans, or other distributions to foreign organizations? If “Yes,”
answer lines 14b through 14f. If “No,” go to line 15.
Provide the name of each foreign organization, the country and regions within a country in which
each foreign organization operates, and describe any relationship you have with each foreign
organization.
Does any foreign organization listed in line 14b accept contributions earmarked for a specific country
or specific organization? If “Yes,” list all earmarked organizations or countries.
Do your contributors know that you have ultimate authority to use contributions made to you at your
discretion for purposes consistent with your exempt purposes? If “Yes,” describe how you relay this
information to contributors.
Do you or will you make pre-grant inquiries about the recipient organization? If “Yes,” describe these
inquiries, including whether you inquire about the recipient’s financial status, its tax-exempt status
under the Internal Revenue Code, its ability to accomplish the purpose for which the resources are
provided, and other relevant information.
Do you or will you use any additional procedures to ensure that your distributions to foreign
organizations are used in furtherance of your exempt purposes? If “Yes,” describe these procedures,
including site visits by your employees or compliance checks by impartial experts, to verify that grant
funds are being used appropriately.
(ii)
(i)
g
14a
b
c
d
e
f
YesNo
YesNo
YesNo
YesNo
YesNo
YesNo
Your Specific Activities (Continued)Part VIII
(00)
Form 1023 (Rev. 12-2013)
(Rev. 12-2013)
1023
Form
1
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
INSTRUCTIONS TO PRINTERS
FORM 1023, PAGE 8 OF 28
MARGINS; TOP 13mm (1/2"), CENTER SIDES.PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.INK: BLACK
FLAT SIZE: 216mm (8-1/2") x 279mm (11")
PERFORATE: None
Form1023(Rev. 6-2006)
Page8Form 1023 (Rev. 6-2006)Name:EIN:
Do you or will you provide scholarships, fellowships, educational loans, or other educational grants to
individuals, including grants for travel, study, or other similar purposes? If “Yes,” complete
Schedule H.
Note: Private foundations may use Schedule H to request advance approval of individual grant
procedures.
22YesNo
Do you have a close connection with any organizations? If “Yes,” explain.
Are you applying for exemption as a cooperative hospital service organization under section
501(e)? If “Yes,” explain.
Are you applying for exemption as a cooperative service organization of operating educational
organizations under section 501(f)? If “Yes,” explain.
Are you applying for exemption as a charitable risk pool under section 501(n)? If “Yes,” explain.
Is your main function to provide hospital or medical care? If “Yes,” complete Schedule C.
Do you or will you provide low-income housing or housing for the elderly or handicapped? If
“Yes,” complete Schedule F.
15
16
17
18
Do you or will you operate a school? If “Yes,” complete Schedule B. Answer “Yes,” whether you
operate a school as your main function or as a secondary activity.
19
20
21
YesNo
YesNo
YesNo
YesNo
YesNo
YesNo
YesNo
Your Specific Activities (Continued)Part VIII
(00)
Form 1023 (Rev. 12-2013)
(Rev. 12-2013)
1023
Form
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