Form 1023

Updated June 2023

Form 1023 or Form 1023-EZ is the application an organization uses for the IRS to issue a determination letter or ruling letter that recognizes an organization’s exemption from federal income tax. 

Form 1023

• Application for Recognition of Exemption Under Section 501(c)(3)
• Instructions for Form 1023

Form 1023-EZ

• Streamlined Application for Recognition of Exemption Under Section 501(c)(3
• Instructions for Form 1023-EZ