Foreign Organizations — 1224 Inst 1023 (PDF)

Foreign organizations are those that were created in countries other than the United States, its territories, or its possessions. Foreign organizations may apply for tax-exempt status on income earned in the United States in the same way that domestic organizations apply for exempt status. See Language and currency requirements, earlier.

If you’re a foreign organization applying for exempt status, you must complete all required parts of Form 1023. However, see the special rules below for certain Canadian organizations.

Contributions by U.S. residents to

TIP foreign organizations generally

aren’t deductible. Tax treaties between the U.S. and certain foreign countries provide specific limited exceptions.

Annual returns for foreign organiza- tions. A foreign organization that obtains exemption as a public charity must file an information return annually (Form 990 or Form 990-EZ). A foreign organization that is a private foundation must file Form 990-PF annually. However, a foreign organization, other than a private foundation or a section 509(a)(3) supporting organization, may file Form 990-N (e-Postcard) instead of Form 990 or Form 990-EZ when its gross receipts from U.S. sources are normally $50,000 or less and it hasn’t conducted significant activity

Information available for public inspec- tion. If we approve exempt status under section 501(c)(3), the following information that will be open for public inspection includes the following.

Your complete Form 1023 and any supporting documents.
All correspondence between you and the IRS concerning Form 1023, including Form 2848.
Your determination letter.
Annual information returns (Forms 990, 990-EZ, or 990-PF).
Schedule A, included with Forms 990 or 990-EZ.
Schedule B, included with Forms 990 or 990-EZ, excluding the names and addresses of contributors and other identifying information about contributors.
Schedule B, included with Form 990-PF, including names, addresses, and other identifying information about contributors.
Exempt Organization Business Income Tax Return (Form 990-T).

Information not available for public inspection. The following items won’t be open for public inspection.

Any information relating to a trade secret, patent, style of work, or apparatus that, if released, would adversely affect you (we must approve withholding this information).
Any other information that would adversely affect national defense (we must approve withholding this information).

Form 990, Return of Organization Exempt from Income Tax

Form 990-EZ, Short Form Return of Organization Exempt from Income Tax

Form 990-PF, Return of Private Foundation

Form 990-T, Exempt Organization Business Income Tax Return

Form 990-N Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990-EZ

marking it as “NOT SUBJECT TO PUBLIC INSPECTION” and include an explanation of why you’re asking for the information to be withheld. We will decide whether to withhold the identified information from public inspection.

Making documents available for public inspection. Both you and the IRS must make the information that is subject to disclosure available for public inspection. The public may request a copy of the information available for public inspection from us by submitting Form 4506-A. The public may also request inspection of the information or a copy of the information directly from you.

You may post the documents required to be available for public inspection on your own website. Information returns and your exemption application materials must be posted exactly as filed with the IRS. You may only delete the information that isn’t open for public inspection.

If you post the documents on your website, you can give any person requesting copies the website where the documents may be found, but you don’t need to provide copies of the information. However, even if these documents are posted on your website, you must still allow public inspection without charge at your main office during regular business hours.

Documents aren’t considered available for public inspection on a website if the otherwise disclosable information is edited or subject to editing by a third party when posted. To date, the IRS hasn’t approved any third-party websites for posting.

User fee payment information.
Contributors' names and addresses and identifying information about contributors included with Forms 990 or 990-EZ and the Schedule B filed with these forms.

When applying for tax-exempt status, you must clearly identify any information that isn’t open for public inspection by

Instructions for Form 1023 5

in the United States. See the Instructions for Form 990 and Form 990-EZ, and the Instructions for Form 990-PF for further information. A foreign organization that is subject to unrelated business income tax must file Form 990-T.

Canadian Organizations Canadian organizations that have received a Notification of Registration from the Canada Revenue Agency (formerly Canada Customs and Revenue Agency), and whose registrations haven’t been revoked (“Canadian registered charities”), are automatically recognized in the U.S. as section 501(c)(3) organizations and aren’t required to file Form 1023. Canadian registered charities are also presumed to be private foundations. If you’re a Canadian registered charity and want to be listed as a section 501(c)(3) organization on IRS.gov or request classification as a public charity rather than a private foundation, mail or fax the information below to:

Internal Revenue Service Exempt Organization Determinations Room 6403 P.O. Box 2508 Cincinnati, OH 45201 (855) 204-6184

on which your annual financial records are based.

Check your bylaws or other rules

TIP of operation for consistency with

the tax year (annual accounting period) you enter here.

Line 4. Person to contact. Enter the name and title of the person you want us to contact if we need more information. The person to contact may be an officer, director, trustee, or other individual who is permitted to speak with us according to your bylaws or other rules of operation. Your person to contact may also be an authorized representative, such as an attorney, certified public accountant, or enrolled agent, for whom you’re submitting a completed Form 2848 with the Form 1023.

Line 5. Provide a daytime telephone number for the contact listed on line 4.

Line 6. You may provide a fax number for the contact listed on line 4.

Line 7. Pay.gov will populate this field with the current user fee for filing Form 1023.

Line 8. Enter your complete website address if you have one. Also, list any websites maintained on your behalf. The information on your website should be consistent with the information in your Form 1023.

Line 9. Officers, directors, and trust- ees. Enter the full names, titles, and mailing addresses of your officers, directors, and/or trustees. You may use the organization’s address for mailing. If you have more than five officers, directors, or trustees, check the box provided to add more officer, director, and/or trustee information.

The person who is signing Form 1023 must be listed within the first five entries of line 9.