What Is the 501C3 Application Process?

Organizations that qualify under section 501(c)(3) can apply and file for tax exemption. Organizations must file by the 15th month of their existence, though a 12-month extension is possible.

Organization Form

A qualifying organization must be a trust, corporation or association with a tax-exempt purpose that qualifies under Publication 557.

Application Form

You must complete the application for tax exemption. The form for tax exemption is Form 1023, and you must complete Parts I through XI (see Resources).

Additional Forms

If your organization does not have an EIN, you must fill out and apply for an EIN using Form SS-4 (see Resources). The EIN must be included on Part I of your application. Also, if your are being represented by someone other than a principal officer or director, you must fill out and include Form 2848 (see Resources).

Other Documents

Your organization must include its organizing/founding documents with the application.

Fees

You must include the appropriate fees as outlined in Form 1023 (see Resources).

Mail

Mail all the forms, documents and fees to:

Internal Revenue Service

P.O. Box 12192

Covington, KY 41012-0192

If you ship the forms, documents and fees using express mail or another delivery service, mail to:

Internal Revenue Service

201 W. Rivercenter Blvd

Attn: Extracting Stop 312

Covington, KY 41011

References

• IRS: Application Process
• "Applying for 501(c)(3) Tax-Exempt Status"; IRS; 2009

Resources

• IRS: Publication 557
• IRS: Form 1023
• IRS: Form SS-4
• IRS: Form 2848