IRS User Fees for 2023

       Form 1023-EZ:  $275
       Form 1023:       $600
       Form 8940:       $550

These are all electronic-only forms, which must be filed through pay/gov

Electronic Form 8940

Form 8940, Request for Miscellaneous Changes, was radically changed in mid-2023.  Originally a one-page paper form, Form 8940 is now 46 pages long.  As of July, 2023, this form can only be filed electronically.

"Revised" Form 1023-EZ

The 1023-EZ, initially released in 2014, was revised in April, 2021.  An additional box was added to Part I, Questions 1 to allow applicants to add an "in care of" name to their address.  The instructions were not updated at the time, but new instructions were issued in January of 2023.  Minor changes in the instructions included removal of the address to use to contact the IRS if your late Form 1023-EZ meets one of the exceptions to the "27 month rule," and addition of a link to IRS Publication 4221-PF.  Significantly, the instructions for Part IV of Form 1023-EZ (which in my opinion are incorrect and have led tens of thousands of 1023-EZ applicants to end up wrongly classified as private foundations) have remained unchanged. 

Address Change
As of November, 2023, only the following application-related IRS forms can still be mailed in paper form: 1028, and 8718.  In addition, any exemption applications without official forms can still be submitted in letter form.  The current (2023) mailing address is:
     Internal Revenue Service
     TE/GE Stop 31A Team 105
     P.O. Box 12192
     Covington, Kentucky 41012-0192

It is a good idea to use one of the mailing methods that will provide you with a receipt. If you send an application express mail or by means of a delivery service that requires a street address, send it to:
     Internal Revenue Service
     TE/GE Stop 31A Team 105
     7940 Kentucky Drive

     Florence, KY 41042

IRS Issues Electronic Form 1023 and Requires All (c)(3) Applications to be Electronically Filed

The new Electronic Form 1023 and the Revenue Procedure announcing the change were dated January 31, 2020.  The 90-Day grace period for filing paper applications expired 4/30/2020.

​Form 1023-EZ
The IRS released Form 1023-EZ, Streamlined Application for Recognition of Exemption, on July 1, 2014.  The new form is only two and a half pages long.  The IRS estimates that most 501(c)(3) applicants will be eligible to use the 1023-EZ.  Size, history, activities and foundation status can all make an organization ineligible. Eligible applicants check boxes to certify that they are eligible to file the form, and that they have met the organizational, operational and public support tests.  There is no requirement to submit financial data or organizing documents.  Instead of describing their activities, applicants choose a code from an activity list in the 1023-EZ's instructions. ​ (In 2018, a new question was added to Part III, Your Specific Activities on Form 1023-EZ.  Question 1 now provides a box where the applicant must enter a description of the organization's mission and/or accomplishments.  Only 250 characters are allowed.  Other Part III questions have been renumbered.)

The IRS website does not have Frequently Asked Questions about Form 1023-EZ, so I have posted some FAQ here:  1023-EZ Frequently Asked Questions created by Sandy Deja.  You may also be interested in Sandy Deja's comments on Form 1023-EZ.

News Affecting 501(c)(3) Applications​