Self-help Instructions on How to File
IRS Form 1023-EZ
Application for 501(c)(3) Exempt Status

The Preliminaries
  • CLICK HERE to review the IRS worksheet to confirm your eligibility to use the simplified IRS Form 1023-EZ.  If you answer "yes" to any of the questions on the worksheet the nonprofit is not eligible to use the simplified IRS Form 1023-EZ (and must instead use IRS Form 1023)

  • The nonprofit's Articles of Incorporation MUST actually have been filed with the relevant state government and that document MUST include the IRS required provisions.

  • IRS Form 1023-EZ is filed on-line.

  • These instructions are all you need but, at your option, you can CLICK HERE to view an IRS Webinar on how to file Form 1023-EZ.  You should also download and print the IRS's instructions (see below)

Four Easy Steps
  • Step #1 - Get an "Employer Identification Number

    • An "employer identification number" (EIN) is similar to a social security number except that it is for corporations.  You can easily obtain an EIN through the IRS website by completing a simple on-line application - CLICK HERE to go to the EIN application page.

    • Upon completion of the on-line EIN application a PDF letter from the IRS will instantly be generated by your computer.  Save it to your hard drive then print it.  That letter will state what the EIN is.

  • Step #2 - Download and print the IRS Instructions

    • CLICK HERE to download and print the instructions from the IRS.  LINE-BY-LINE INSTRUCTIONS BEGIN ON PAGE 3.  You won't need those instruction for most of the questions on the application but printing them will allow you to easily find answers to any questions that might occur.

  • Step #3 - Create an On-line Account

    • Create an account on the "pay.gov" web-site.  CLICK HERE.

    • Doing this will give you the user-name & password that you will need later to log onto the application page

  • Step #4 - Complete the Application

    • CLICK HERE to go to the application page.  Click "sign in" in the upper right corner and enter your user-name & password

    • Fill out the form by providing the requested information and answering the questions.  If you don't understand a particular question refer to your printout of the IRS's instructions.

    • TIPS

      • Part III, Question #1 - Write a short description of your nonprofit's mission or most significant activities.  Be very careful what you write.  Your nonprofit is not eligible unless its activities are charitable, educational or religious.  Keep the description brief..

      • Part III, - Question #2 - Enter the appropriate "NTEE Activity Code". CLICK HERE to view a complete list of the NTEE codes.  Pick the one that most closely describes your organization

      • Part IV ("Foundation Classification")

        • Question #2:   Most organizations can choose "b"

          • This choice is for nonprofits that receive at least one-third of its your support from a combination of gifts, grants, contributions, membership fees, and gross receipts (from permitted sources) from activities related to its exempt functions and normally receive not more than one-third of its support from investment income and unrelated business taxable income.

          • Read the IRS Instructions if you are not sure which choice to make

          • CAUTION: If you don't check ANY of the boxes under question #2 the IRS will classify the nonprofit as a "private foundation" (making it very difficult for the nonprofit to qualify for foundation grants or charitable contributions)

        • Question #3:   If you checked ANY box in question #2, ignore question #3

You can save a partially completed application and come back to it later

CLICK HERE for general information about 501(c)(3) exemptions