Page 83 - Washington Nonprofit Handbook 2018 Edition
P. 83

The Form 1023EZ contains the following specific sections:


                       y      Attestation of eligibility

                       y      Part I – Identification of the applicant


                       y      Part II – Organizational structure

                       y      Part III – Specific activities


                       y      Part IV – Foundation classification

                       y      Part V – Reinstatement after Automatic Revocation


                       y      Part VI – Signature

                       To file the form, log in to https://www.pay.gov/public/home and fill out the
               actual Form 1023EZ based on the prepared draft.  An officer, director or a person
               so authorized by the board of directors should sign the form electronically when it

               is completed and pay the filing fee of $275 using one of the online methods.


                   TIP:

               Save your work and download a PDF version for the corporation’s records.


                       According to the IRS website, you can expect to be contacted within 90 days
               from the date the Form 1023EZ was submitted.  If you haven't been contacted after
               the  90  days,  you  can  call  the  toll-free  IRS  Customer  Account  Services  number  at
               (877) 829-5500 to check on the status.  Be sure to have the organization’s full name

               and EIN with you.

                  CHAPTER 24.  Assembling Your Form 1023 Application

                       An  organization  applies  for  501(c)(3)  status  by  submitting  Form  1023  (also

               known  as  the  Application  for  Recognition  under  section  501(c)(3)).    In  addition,
               depending  on  the  organization’s  circumstances,  it  may  submit  other  IRS  forms
               along  with  this  application  (e.g.,  a  power  of  attorney,  if  the  organization  is
               represented  by  someone  other  than  an  officer  in  connection  with  filing  its
               application  and/or  an  election  to  make  lobbying  expenditures).   This  Chapter
               describes the information you will need to complete your Form 1023, as well as the
               documents  and  other  forms  that  you  may  submit  with  your  application.    In






               WASHINGTON NONPROFIT HANDBOOK                -72-                                        2018
   78   79   80   81   82   83   84   85   86   87   88