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Federal housing law

0125 Inst 1023-EZ (PDF)

Federal housing law as enacted — verbatim and citable.

Edition: 2026-10-03
Last updated: 2026-10-04
Contents: 1 chapter · 35 sections
Jurisdiction: United States

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Contents

▸Instructions for Form 1023-EZ
Overview
1. ▸(Rev. January 2025)
  Overview
  Future Developments
  What's New
  Reminder
  Photographs of Missing Children
  Email Subscription
  ▸General Instructions
  Overview
  Purpose of Form
  Who Can File This Form
  ▸! you are not eligible to apply for exemption under section
  Overview
  How To File
  User Fee
  When To File (Effective Date of Exemption)
  Application Process
  Filing Assistance
  Signature Requirements
  Annual Filing Requirements
  Public Inspection
  State Registration Requirements
  Donor Reliance on a Favorable Determination
  ▸Specific Instructions
  Overview
  Part I. Identification of Applicant
  ▸!
  Overview
  Part II. Organizational Structure
  ▸! clause. If you are organized in a cy pres state and do not
  Overview
  Part III. Your Specific Activities
  ! for one or more exempt purposes unless it serves a
  ▸! must serve a charitable class, you do not qualify as a
  Overview
  Part IV. Foundation Classification
  ! Form 1023-EZ that corresponds to your correct
  ▸! your organizing document contains specific provisions
  Overview
  Part V. Reinstatement After Automatic Revocation
2. ▸Rev. Proc. 2014-11 establishes several different procedures
  Overview
  ▸! Rev. Proc. 2014-11, the foundation classification that
  Overview
  Part VI. Signature

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