Page 83 - Washington Nonprofit Handbook 2018 Edition
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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