Form 1023 Revisions and New Required Electronic Submission

The IRS is revising Form 1023, the Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code and its instructions to help charities apply for 501(c)(3) tax-exempt status.

Effective January 31, 2020, applications for recognition of exemption on Form 1023 must be submitted electronically online at www.pay.gov. The IRS will provide a 90-day grace period during which it will continue to accept paper versions of Form 1023.

The user fee for Form 1023 will remain $600 for 2020. Applicants must pay the user fee through www.pay.gov when submitting the form. Payment can be made directly from a bank account or by credit/debit card.

Read more from the IRS about Form 1023, including a streamlined application form, here.


This text is provided with the understanding that ECFA is not rendering legal, accounting, or other professional advice or service. Professional advice on specific issues should be sought from an accountant, lawyer, or other professional.

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