Signature Requirements

An officer, director, trustee, or other official who is authorized to sign for the organization must digitally sign Form 1023 at the end of Part X. The signature must be accompanied by the title or authority of the signer and the date.

• Expedite request (optional).

Form 8821. Upload a completed Form 8821 if you want to authorize us to discuss your application with the person you have appointed on that form.

Form 8821 doesn’t authorize your appointee to advocate your position with respect to the federal tax laws; to execute waivers, consents, or closing agreements; or to otherwise represent you before the IRS. If you want to authorize an individual to represent you, use Form 2848.

After You Submit Form 1023 Unless we approve a request for expedited processing, we will assign and work your application in the order we received it.

No additional information needed. If our review shows that you meet the requirements for tax-exempt status under section 501(c)(3), we will send you a determination letter stating that you’re exempt under section 501(c)(3) and identifying your foundation classification.

Additional information needed. If we can’t make a determination without more information, we will write or call you. Examples of the types of questions we may ask you are available at IRS.gov/ Charities-Non-Profits/Charitable- Organizations/Exempt-Organization- Sample-Questions . If the additional information you provide shows that you meet the requirements for exemption, we will send you a determination letter stating that you're exempt under section 501(c) (3). If we determine that you don't qualify for exemption, we will send you a letter that explains our position and your appeal rights.

Annual Return or Notice While Your Application Is Pending Unless you qualify for an exception from the requirement to file an annual return or notice, your filing obligations begin as soon as you were formed. If you have an information return or tax return due while your Form 1023 is pending, complete the return, mark the “Application Pending” box in the heading, Item B, and submit the return as indicated in those instructions.

If you’re eligible to file a Form 990-N, e-Postcard, call 877-829-5500 and

Put your name and EIN on each page of your supplemental response and identify the part and line number to which the information relates.

4 Instructions for Form 1023

request to be set up to allow filing of Form 990-N .

Note. It takes the IRS up to 6 weeks to update its records before you can file your Form 990-N.

You can find information on return filing requirements and exceptions in Pubs. 557 and 598 and in the instructions to the annual returns listed in Figure 1.

You may also be required to file

TIP other returns, such as

employment tax returns or benefit plan returns, which aren't discussed here.

If a Form 990-series return is due