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Internal Revenue Service Form 1023 EZ

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Polsinelli

Spring Cleaning for your Nonprofit: Dusting Off Your Articles, Bylaws, and Form 1023

Polsinelli on

Every nonprofit is unique, with its own mission, structure, and history. At the same time, they share certain common characteristics – core governing documents, Form 1023, and an IRS determination letter, to name just a few....more

Farella Braun + Martel LLP

Nonprofit Basics: Navigating the Complex Rules That Describe a Public Charity

Welcome to EO Radio Show. This nonprofit basics episode is intended to help a founder of a new charity to navigate the complex rules that describe a public charity. Many people think that the designation 501(c)(3) means an...more

Foley & Lardner LLP

Disclosure of 1023 and 990 Forms for Nonprofits

Foley & Lardner LLP on

Tax-exempt organizations (including private foundations, which are subject to special additional disclosures) are subject to certain public disclosure rules. These rules require that the organization make its exemption...more

Maynard Nexsen

In Case You Missed it, All 501(c)(3) Applications Now Submitted Electronically

Maynard Nexsen on

As of January 31, 2020, organizations are required to submit Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, electronically through the online platform Pay.gov. The...more

Snell & Wilmer

IRS Requires Electronic Filing of Revised Form 1023 for 501(c)(3) Applications

Snell & Wilmer on

The IRS recently announced that Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, may only be filed electronically. Although the effective date of the change is January...more

BCLP

Form 1023-EZ Revisions

BCLP on

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

Morgan Lewis

IRS Releases TE/GE Work Plan for 2018

Morgan Lewis on

The IRS will focus on private benefit, private inurement, payroll tax, and other compliance issues associated with exempt organizations in upcoming year....more

Foley Hoag LLP

IRS Updates Form 990-EZ for 2016

Foley Hoag LLP on

The IRS released an updated Form 990-EZ, Short Form Return of Organization Exempt from Income Tax with the purpose of helping small to mid-size tax-exempt organizations avoid common mistakes. Tax-exempt organizations whose...more

McGuireWoods LLP

Tax-Exempt Organizations Update: Selected Developments From Washington

McGuireWoods LLP on

Although comprehensive tax reform in 2016 is unlikely in the midst of an election year, so far in 2016, parties on all sides have proposed specific changes to the rules applicable to exempt organizations. Lawmakers in...more

Proskauer - Not for Profit/Exempt...

New Electronic Form 8976 to Alert IRS About Section 501(c)(4) Status; 1023-EZ Application Reduced to $275

The Protecting Americans from Tax Hikes (“PATH”) Act of 2015, enacted in December 2015, requires organizations to notify the IRS if they desire to operate under Section 501(c)(4) of the Internal Revenue Code (“Code”). (Only...more

Baker Donelson

Spotlight on Non-Profits: IRS Lowers Tax-Exemption Application User Fees for Certain 501(c)(3) Organizations

Baker Donelson on

In the recently issued Revenue Procedure 2016-22, the IRS announced that it is lowering the user fee associated with the submission of Form 1023-EZ for organizations seeking recognition of their tax-exempt status under...more

Benesch

Perspectives - March/April - 2016

Benesch on

The American Logistics Aid Network (ALAN) was founded by several professional and trade associations that came together after Hurricane Katrina to help provide humanitarian relief. Today, ALAN comprises hundreds of supply...more

Farella Braun + Martel LLP

IRS’ New Form 1023-EZ Streamlines 501(c)(3) Applications

Streamlined? Easy? Rarely are these two words used to describe activities by the Internal Revenue Service. However, the regulatory landscape for small nonprofits seeking exempt status is changing, and on July 1, 2014, the...more

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