| Answer: |
The organization must file Internal Revenue Service form 1023. To get IRS Form 1023, you can call the IRS toll free number,
1-800-TAX-FORM (829-3676), and the form 1023 and instructions
will be sent to you for free.
The other way to get the Form 1023 is on the IRS web site. Click on the "link" below. If you'd rather wander through the IRS website to see what else is there do the following: A. Go to www.irs.gov
B. The IRS home page is called "Digital Daily." Go to the bottom
of the home page where you'll find lots of blue underlined words.
Click on "Forms & Pubs."
C. The "Forms and Publications" page comes up. In the top of the
left hand column is the phrase "Forms & Instructions." Click on it.
D. The next page is "Retrieve Forms and Instructions." Scroll down to
the box with form names in it. On the side of that box, scroll down until
you get to "0998 Pakg 1023 Application for Recognition of Exemption..."
Click on that name. Then go down the page to a gray bar that says
"Review Selected Files." Click on this bar.
E. "Your File Request Results" is the name of the next page you see. The
name of the form you requested, "O998 Pakg 1023..." is there in purple
letters. Click on the file name.
F. The 1023 form and instructions come up together.
G. Hit print.
The filing fee for form 1023 is either $150, if the nonprofit
receives less than $10000 per year, or $500 if it receives more
than that amount.
A federal Determination letter will be sent in four to six months
from the IRS to the nonprofit saying that the tax exempt
status has been approved. |
