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Instructions for Form 1023›(Rev. December 2024)

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1224 Inst 1023 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

CAUTION

Don’t use the EIN of a related or other organization.

Line 3. Month tax year ends. Select the month your tax year (annual accounting period) ends. Your tax year (annual accounting period) is the 12-month period

6 Instructions for Form 1023

  • If you’re an unincorporated association, enter the date that your organizing document was adopted by the signatures of at least two individuals.

  • If you’re a trust (other than a trust formed by a will), enter the date your trust was funded. If your trust agreement provided for any non-charitable interests, enter the date that non-charitable interests expired. If you were formed by a will, enter the date of death or the date any non-charitable interests expired.

Line 3. State of formation. Enter the jurisdiction (for instance, the state or the federally recognized tribal government) under the laws of which you were incorporated or otherwise formed. This may not be the place in which you’re physically located. For example, if you’re physically located in New York, but incorporated under Massachusetts law, enter Massachusetts.

For purposes of completing this application, you’re formed under the laws of a foreign country if you’re not formed under the laws of the United States, its territories and possessions, federally recognized Indian tribal or Alaska native governments, or the District of Columbia.

Line 4. “ Bylaws ” are generally the internal rules and regulations of an organization. If you have bylaws, upload a current copy (including any amendments). Bylaws don’t need to be signed unless they are your organizing document as described in the instructions for line 1 above.

If you’re a successor organization, complete Schedule G, Successors to Other Organizations.

Your predecessor organization

TIP may have been either a

tax-exempt or non-exempt organization.

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▸Contents — 1224 Inst 1023 (PDF)

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