(Rev. January 2025)

Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code

Section references are to the Internal Revenue Code unless otherwise noted.

Contents Page General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 1 Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . 1 Who Can File This Form . . . . . . . . . . . . . . . . . . . 1 How To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 User Fee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 When To File (Effective Date of Exemption) . . . . . . 2 Application Process . . . . . . . . . . . . . . . . . . . . . . 2 Filing Assistance . . . . . . . . . . . . . . . . . . . . . . . . 2 Signature Requirements . . . . . . . . . . . . . . . . . . . 2 Annual Filing Requirements . . . . . . . . . . . . . . . . . 2 Public Inspection . . . . . . . . . . . . . . . . . . . . . . . . 2 State Registration Requirements . . . . . . . . . . . . . 3 Donor Reliance on a Favorable Determination . . . . 3 Specific Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 3 Part I. Identification of Applicant . . . . . . . . . . . . . . 3 Part II. Organizational Structure . . . . . . . . . . . . . . 4 Part III. Your Specific Activities . . . . . . . . . . . . . . . 5 Part IV. Foundation Classification . . . . . . . . . . . . . 8 Part V. Reinstatement After Automatic

Revocation . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Part VI. Signature . . . . . . . . . . . . . . . . . . . . . . . 12 Form 1023-EZ Eligibility Worksheet (Must be

completed prior to completing Form 1023-EZ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 National Taxonomy of Exempt Entities (NTEE)

Codes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23