Form 1023 (Application for Recognition of Exemption)

Form 1023 is the official application organizations submit to the IRS to request recognition as a nonprofit organization exempt from federal income tax, typically under section 501(c)(3). The form requires detailed information about the organization’s purpose, activities, financial structure, governance, and programs. Its purpose is to demonstrate that the organization operates for charitable, educational, religious, or similar purposes and meets the requirements for tax-exempt status. The IRS reviews this information to determine if the organization qualifies and can be recognized as tax-exempt, which often provides benefits like tax-deductible donations and exemption from certain taxes.