Instructions for Form 1023›(Rev. December 2024)
! sufficient detail about your past,
1224 Inst 1023 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
CAUTION present, and planned activities to
demonstrate that you're described in section 501(c)(3). We won't be able to recognize you as tax exempt based on a mission statement (such as providing assistance to the poor) unless you also describe the activities that further accomplish your mission. We need to understand the specific activities you will undertake to accomplish your section 501(c)(3) exempt purpose(s).
Financial data. Financial data, whether budgeted or actual, should be consistent with other information presented in your application.
For example, if you're requesting public charity classification under one of the public support tests, your financial data should show contributions from the public or receipts from providing exempt services. Budgeted financial data should be prepared based upon your current plans. We recognize that your actual financial results may vary from the budgeted amounts.
Past, present, and planned activities. Many items on Form 1023 are written in the present tense; however, base your answers on your past, present, and planned activities.
Language and currency requirements. Prepare Form 1023 and attachments in English. Provide an English translation if the articles of organization, bylaws, or any other attachments are in any other language.
Report financial information in U.S. dollars (specify the conversion rate used). Combine amounts from within and outside the United States and report the total for each on the financial statements.
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