How to Apply for 501(c)(3) Status: Form 1023 and 1023-EZ Step by Step
501(c)(3) status is granted by the IRS, not your state. You apply after your organization legally exists, using Form 1023 or the shorter Form 1023-EZ, both filed online at Pay.gov. This guide walks through the whole application, from what to have ready to how to check your status.
Before you apply: what must already be in place
- A legal organization — usually a nonprofit corporation formed with your state (a trust or unincorporated association can also qualify).
- Organizing documents with a charitable purpose clause and a dissolution clause stating that remaining assets go to another exempt organization if you close.
- Adopted bylaws, a conflict of interest policy, and a board of directors — ideally at least three unrelated people.
- An Employer Identification Number (EIN) for the organization. Getting one from the IRS is free.
Step 1: Choose Form 1023 or Form 1023-EZ
The IRS user fee is $275 for Form 1023-EZ and $600 for Form 1023, paid on Pay.gov when you file.
- Form 1023-EZ is a short, attestation-based form for small organizations. Generally you must project annual gross receipts of $50,000 or less for the next three years, have had $50,000 or less in each of the past three years, and have total assets of $250,000 or less.
- Some organizations can't use Form 1023-EZ regardless of size — for example organizations seeking recognition as a church, school, or hospital, private operating foundations, and LLCs. Complete the Eligibility Worksheet in the Form 1023-EZ instructions before choosing it; if you answer "yes" to any question, use Form 1023.
- Form 1023 is the full application. It requires a narrative description of your activities, financial information or projections, governance details, and answers about compensation, fundraising, and dealings with insiders.
Step 2: Gather your documents
- Your filed Articles of Incorporation (or other organizing document) and all amendments
- Adopted bylaws and conflict of interest policy
- Your EIN
- Names, titles, addresses, and any compensation of officers and directors
- Financial statements for past years, or budgets and projections if you're new
- The month your annual accounting period (fiscal year) ends
Step 3: Describe your activities in detail (Form 1023)
This narrative is where most applications succeed or stall. For each program, explain what you do, who you serve and how they're selected, where and when the activity happens, who runs it, how it's funded, and how it furthers your charitable purpose. Vague descriptions are one of the most common reasons the IRS sends follow-up questions.
Step 4: Prepare your financial data
Form 1023 asks for financial information covering several years — actual figures for years you've operated and good-faith projections for future years. Make sure the numbers line up with your narrative: if you describe a program, the budget should show what it costs and how it's paid for.
Step 5: File and pay on Pay.gov
- Create an account on Pay.gov.
- Search for "1023" or "1023-EZ" and open the form.
- Complete every required section and schedule. For Form 1023, upload your organizing documents, bylaws, and other attachments as PDFs.
- Have a director, trustee, principal officer, or other authorized person sign.
- Pay the user fee ($600 or $275) and submit.
Step 6: Answer any IRS questions quickly
If an IRS specialist needs more information, you'll receive a letter with questions and a response deadline. Answer completely and on time — late or partial responses add months, and an unanswered request can close your case.
How long does 501(c)(3) approval take?
Processing times change, and the IRS posts current figures on its "Where's my application" page. In 2026 the IRS reported issuing 80% of Form 1023-EZ determinations within 22 days, and 80% of Form 1023 determinations within 191 days — roughly six months. Applications that need further review take longer.
How to check your application status
- Search the IRS Tax Exempt Organization Search (TEOS) tool — approved organizations' determination letters are posted there.
- If your application is older than the IRS's current processing time and your letter isn't in TEOS, call IRS Customer Account Services at 877-829-5500. Don't call earlier: newer applications usually haven't been assigned yet.
Top reasons applications get delayed
The IRS lists these among the most common causes of delay:
- Missing or incorrect user fee
- No complete copy of the organizing document and all amendments
- Not enough detail about activities to show how the exempt purpose will be achieved
- Missing pages, schedules, financial data, or the accounting period end month
- No copy of adopted bylaws
- Missing signature, or missing information about officers and directors
The 27-month rule
If you file within 27 months of the date you formed, your exemption is generally retroactive to your formation date. File later and your exemption may only start on the date you applied, which can create tax problems for donations received in between.
After you're approved
Approval comes as an IRS determination letter. From then on, file a Form 990 every year, register with the states where you fundraise — federal exemption doesn't give you permission to solicit — and apply for state tax exemptions separately.
Related service: 501(c) Application Services →