Q. Will grantors and contributors be able to tell we filed Form 1023-EZ?​

Return to Form 1023-EZ Frequently Asked Questions

A. The use of different 501(c)(3) approval letters described below was officially changed in a memo dated November 21, 2016.  [Control Number TE/GE-07-1116-1127, available on-line.]









​Successful public charity Form 1023-EZ applicants are now supposed to receive Form Letter 947, while successful private foundation Form 1023-EZ applicants are supposed to receive Form Letter 1076.  It is not clear what will be done, if anything, about the different 1023-EZ letters issued in the past.


No distinction is made between 1023 and 1023-EZ filers on the Tax Exempt Organization Search page.

 

The IRS is using different favorable 501(c)(3) letters for 1023 and 1023-EZ applicants.  Successful public charity EZ-filers receive Form Letter 5436, which the Internal Revenue Manual says is "equivalent to" FL 947 sent to long-form applicants. (Successful private foundation EZ applicants receive Form Letter 5437, similar to FL 1076, used for long-form applicants.)

Thus, if a grantor or contributor asks to see your organization's 501(c)(3) determination letter, they will be able to tell which application form you used.

​​​​​​​​​​​​Real Help With Your 501(c)(3) Application​


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Prepare Your Own 501(c)(3) Application

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Prepare Your Own 501(c)(3) Application
By Sandy Deja © 2020  400 pages ISBN 978-1-7340724-1-9
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