Future Developments

For the latest information about developments related to Form 1023 and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form1023 .

What's New Organizations requesting recognition of tax-exempt status under section 501(c)(3) must complete and submit their Form 1023 (or Form 1023-EZ, if eligible) applications electronically (including paying the correct user fee) using Pay.gov .

Continuous-use form and instructions. Form 1023 and these instructions have been converted from an annual reversion to continuous use. Use these instructions for tax year 2024 and subsequent years until a superseding revision is issued.

Reminder Don't include social security numbers on publicly disclosed forms. Because the IRS is required to disclose approved exemption applications and information returns, don't include social security numbers on this form. Documents subject to disclosure include supporting information filed with the form and correspondence with the IRS about the filing.

Phone Help If you have questions and/or need help completing Form 1023, please call 877-829-5500. This toll-free telephone service is available Monday through Friday.

Email Subscription The IRS provides a subscription-based email service for tax professionals and representatives of tax-exempt organizations. We send subscribers periodic updates regarding exempt organization tax law and regulations, available services, and other information. To subscribe, visit IRS.gov/Charities .

Internet. You can access the IRS website 24 hours a day, 7 days a week, at IRS.gov to do the following.

• Download forms, instructions, and publications.

• Order IRS products online.

• Research your tax questions online.

• Search publications by topic or keyword.

• Use the online Internal Revenue Code, regulations, or other official guidance.

• View Internal Revenue Bulletins (IRBs) published since 1995.

• Sign up at IRS.gov/Charities-Non- Profits to receive local and national tax

news by email.

Tax forms and publications. You can download or print all of the forms and publications you may need at IRS.gov/ FormsPubs . Otherwise, you can go to IRS.gov/OrderForms to place an order and have forms mailed to you. You should receive your order within 10 business days.