Instructions for Form

Instructions for Form

1023-EZ

(Rev. January 2025)

Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of

the Internal Revenue Code

Section references are to the Internal Revenue Code unless

otherwise noted.

Contents

Page

General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 1

Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . . 1

Who Can File This Form . . . . . . . . . . . . . . . . . . . 1

How To File . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

User Fee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

When To File (Effective Date of Exemption) . . . . . . 2

Application Process . . . . . . . . . . . . . . . . . . . . . . 2

Filing Assistance . . . . . . . . . . . . . . . . . . . . . . . . 2

Signature Requirements . . . . . . . . . . . . . . . . . . . 2

Annual Filing Requirements . . . . . . . . . . . . . . . . . 2

Public Inspection . . . . . . . . . . . . . . . . . . . . . . . . 2

State Registration Requirements . . . . . . . . . . . . . 3

Donor Reliance on a Favorable Determination . . . . 3

Specific Instructions . . . . . . . . . . . . . . . . . . . . . . . . . 3

Part I. Identification of Applicant . . . . . . . . . . . . . . 3

Part II. Organizational Structure . . . . . . . . . . . . . . 4

Part III. Your Specific Activities . . . . . . . . . . . . . . . 5

Part IV. Foundation Classification . . . . . . . . . . . . . 8

Part V. Reinstatement After Automatic

Revocation . . . . . . . . . . . . . . . . . . . . . . . . . . 12

Part VI. Signature . . . . . . . . . . . . . . . . . . . . . . . 12

Form 1023-EZ Eligibility Worksheet (Must be

completed prior to completing Form

1023-EZ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

National Taxonomy of Exempt Entities (NTEE)

Codes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23

Future Developments

For the latest information about developments related to Form

1023-EZ and its instructions, such as legislation enacted after

they were published, go to IRS.gov/Form1023EZ.

What's New

Form 1023-EZ Eligibility Worksheet. Some questions on the

eligibility worksheet were updated. Question 29 was modified,

and questions 31 through 34 were added.

Reminder

Don’t include social security numbers on publicly

disclosed forms. Because the IRS is required to disclose

approved exemption applications and information returns,

exempt organizations should not include social security numbers

on these forms. Documents subject to disclosure include

correspondence with the IRS about the filing.

Dec 3, 2024

Photographs of Missing Children

The Internal Revenue Service is a proud partner with the

National Center for Missing & Exploited Children® (NCMEC).

Photographs of missing children selected by the Center may

appear in instructions on pages that would otherwise be

blank.You can help bring these children home by looking at the

photographs and calling 1-800-THE-LOST (1-800-843-5678) if

you recognize a child.

Email Subscription

The IRS has established a subscription-based email service for

tax professionals and representatives of tax-exempt

organizations. Subscribers will receive periodic updates from the

IRS regarding exempt organization tax law and regulations,

available services, and other information. To subscribe, visit

IRS.gov/Charities.

General Instructions

“You” and “Us.” Throughout these instructions and Form

1023-EZ, the terms “you” and “your” refer to the organization that

is applying for tax-exempt status. The terms “us” and “we” refer

to the Internal Revenue Service.

Purpose of Form

Form 1023-EZ is the streamlined version of Form 1023,

Application for Recognition of Exemption Under Section 501(c)

(3) of the Internal Revenue Code. Any organization may file Form

1023 to apply for recognition of exemption from federal income

tax under section 501(c)(3). Only certain organizations are

eligible to file Form 1023-EZ (see Who Can File This Form,

below).

Note. Most organizations seeking exemption from federal

income tax under section 501(c)(3) are required to complete and

submit an application. However, the following types of

organizations may be considered tax exempt under section

501(c)(3) even if they do not file Form 1023 or Form 1023-EZ.

• Churches, including synagogues, temples, and mosques.

• Integrated auxiliaries of churches and conventions or

associations of churches.

• Any organization that has gross receipts in each taxable

year of normally not more than $5,000.

Who Can File This Form

Only certain organizations are eligible to apply for exemption

under section 501(c)(3) using Form 1023-EZ. To determine if you

are eligible to file Form 1023-EZ, you must complete the Form

1023-EZ Eligibility Worksheet.

If you answer “Yes” to any of the worksheet questions,

you are not eligible to apply for exemption under section

CAUTION 501(c)(3) using Form 1023-EZ. You must apply on Form

1023. If you answer “No” to all of the worksheet questions, you

may apply using Form 1023-EZ.

!

Instructions for Form 1023EZ (Rev. 1-2025) Catalog Number 66268Y

Department of the Treasury Internal Revenue Service www.irs.gov

Before completing either Form 1023 or Form 1023-EZ,

• Publication 1828, Tax Guide for Churches and Religious

Organization” at IRS.gov/Charities.

• Publication 3079, Tax-Exempt Organizations and Gaming

• Publication 3833, Disaster Relief: Providing Assistance

TIP we recommend reading “Life Cycle of an Exempt

How To File

Form 1023-EZ can only be filed electronically by going to

IRS.gov/Form1023EZ or Pay.gov (enter the term “Form 1023-EZ”

in the search box). We will not accept printed copy submissions

of the application.

We recommend you preview and print a copy of your

TIP application for your records before submitting it

electronically.

User Fee

A user fee is required to process your application. This fee must

be paid through Pay.gov when you file your application.

Payments can be made directly from your bank account or by

credit/debit card. For the current exempt organization user fee

amounts, go to IRS.gov/charities-non-profits/user-fees-for-taxexempt-and-government-entities-division. You can also call

877-829-5500.

When To File (Effective Date of

Exemption)

Generally, if you file Form 1023-EZ within 27 months after the

end of the month in which you were legally formed, and we

approve the application, the legal date of formation will be the

effective date of your exempt status.

If you do not file Form 1023-EZ within 27 months of formation,

the effective date of your exempt status will be the date you filed

Form 1023-EZ (submission date).

If you have been in existence for more than 27 months, and

you believe you qualify for an earlier effective date of the

exemption for the organization than the submission date, you

can now only request the earlier effective date by completing

Form 1023 in its entirety instead of completing Form 1023-EZ.

Note. If you have been automatically revoked and are seeking

retroactive reinstatement, see Part V. Reinstatement After

Automatic Revocation of these instructions.

Application Process

Submitting this application does not guarantee exemption will be

recognized. If your application is incomplete or not completed

correctly, it may be rejected. In addition, you may be contacted

for additional information. Also, the IRS will select a statistically

valid random sample of applications for pre-determination

reviews, which may also result in requests for additional

information.

Filing Assistance

For help in completing this form or general questions relating to

an exempt organization, call Exempt Organization Customer

Account Services toll free at 877-829-5500. You may also

access information on our website at IRS.gov/Charities.

The following publications are available to you for further

information.

• Publication 517, Social Security and Other Information for

Members of the Clergy and Religious Workers

• Publication 526, Charitable Contributions

• Publication 557, Tax-Exempt Status for Your Organization

• Publication 598, Tax on Unrelated Business Income of

Exempt Organizations

• Publication 1771, Charitable Contributions–Substantiation

and Disclosure Requirements

2

Organizations

Through Charitable Organizations

• Publication 4220, Applying for 501(c)(3) Tax-Exempt Status

• Publication 4221-PC, Compliance Guide for 501(c)(3) Public

Charities

• Publication 4221-PF, Compliance Guide for 501(c)(3)

Private Foundations

Signature Requirements

An officer, director, or trustee listed in Part I, line 8, who is

authorized to sign for the organization must sign Form 1023-EZ.

The signature must be accompanied by the title or authority of

the signer and the date.

Annual Filing Requirements

Generally, an organization that qualifies for exemption under

section 501(c)(3) is required to file an annual return in

accordance with section 6033(a). However, an eligible

organization, other than a private foundation, that normally has

gross receipts of $50,000 or less is not required to file an annual

return, but must furnish an annual electronic notice on Form

990-N (e-Postcard) providing the information required by section

6033(i). See Rev. Proc. 2011-15, 2011-3 I.R.B. 322. Failure to

file a required return or notice for 3 consecutive years will result

in auto-revocation of your tax-exempt status.

An organization that is required to file a Form 990-series

annual information return or submit Form 990-N must do so even

if its application for recognition of exemption has not been filed or

has been filed but not yet approved.

If an annual information return or tax return is due while Form

1023-EZ is pending, complete the return, check the “Application

pending” box in the heading, and send the return to the address

indicated in the instructions.

If Form 990-N is due while Form 1023-EZ is pending, the

organization may need to contact the IRS at 877-829-5500 and

ask for an account to be established for the organization so that

it may file the notice.

Information on annual information return and electronic notice

filing requirements and exceptions to the filing requirements may

be found in Pub. 557 and at IRS.gov/Charities.

Form 1023-EZ does not allow you to request an exception to

filing Form 990, Return of Organization Exempt From Income

Tax; Form 990-EZ, Short Form Return of Organization Exempt

From Income Tax; or Form 990-N. If your request for recognition

of tax-exempt status is granted on Form 1023-EZ, you will be

required to submit Form 990, 990-EZ, or 990-N depending on

your gross receipts and assets. If you believe that you meet an

exception to filing Form 990, 990-EZ, or 990-N, and wish to

obtain that exception at the time of filing your application, then

you should submit Form 1023 instead of Form 1023-EZ.

Otherwise, you may request IRS recognition of this exception by

filing Form 8940, Request for Miscellaneous Determination. A

user fee must accompany Form 8940.

Note. You do not need to notify the IRS that you are excepted

from the annual filing requirement under section 6033(a) if your

basis for the exception is that you are not a private foundation,

your gross receipts are normally $50,000 or less, and you are

filing Form 990-N.

Public Inspection

Information available for public inspection. If we approve

exempt status under section 501(c)(3), both you and the IRS

Form 1023-EZ Instructions

must make your application and related documents available for

public inspection. For more information, please go to IRS.gov/

Charities-&-Non-Profits/Exempt-Organization-Public-Disclosureand-Availability-Requirements.

State Registration Requirements

Tax exemption under section 501(c)(3) is a matter of federal law.

After receiving federal tax exemption, you may also be required

to register with one or more states to solicit contributions or to

obtain exemption from state taxes. The National Association of

State Charity Officials (NASCO) maintains a website that

provides informational links to the various states for these

purposes. It can be accessed at nasconet.org.

Donor Reliance on a Favorable

Determination

Generally, donors and contributors may rely on an organization’s

favorable determination letter under section 501(c)(3) until the

IRS publishes notice of a change in status, unless the donor or

contributor was responsible for or aware of the act or failure to

act that results in the revocation of the organization’s

determination letter. See Rev. Proc. 2018-32, 1028-23 I.R.B.

739.

Specific Instructions

Before completing the Form 1023-EZ, you must complete the

Form 1023-EZ Eligibility Worksheet. If you meet the eligibility

requirements, you must check the box at the top of Form

1023-EZ to attest that you are eligible to file the form. By

checking the box, you are also attesting that you have read and

understand the requirements to be exempt under section 501(c)

(3). You are not required to submit the eligibility worksheet with

your form. However, you should retain the worksheet for your

records.

You must also check the boxes regarding your gross receipts

and total assets. If you check “Yes” to those questions, you do

not meet the requirements to submit Form 1023-EZ; instead, file

Form 1023. For additional information regarding the gross

receipts and assets requirements, see questions 1 through 3 on

the Form 1023-EZ Eligibility Worksheet.

Part I. Identification of Applicant

Line 1a. Full name of organization. Enter your complete

name exactly as it appears in your organizing document,

including amendments.

Line 1b. Care of name. If you have an "in care of" name, enter

it here; otherwise, leave this space blank.

Line 1c–1f. Mailing address. Enter your complete address

where all correspondence will be sent. If mail is not delivered to

the street address and you have a P.O. box, enter your box

number instead of the street address.

Line 2. Employer identification number (EIN). Enter the

nine-digit EIN assigned to you.

!

You will not be able to submit this application until you

have obtained an EIN.

CAUTION

All organizations must have an EIN. An EIN is required

regardless of whether you have employees.

If the organization doesn't have an EIN, it must apply for one.

An EIN can be applied for by visiting the IRS website at IRS.gov/

EIN.

The organization may also apply for an EIN by faxing or

mailing Form SS-4 to the IRS. Organizations outside the United

Form 1023-EZ Instructions

States or U.S. territories may also apply for an EIN by calling

267-941-1099 (not toll-free). Don't apply for an EIN more than

once.

Line 3. Month tax year ends (01–12). Enter the month that

your tax year (annual accounting period) ends, using a two-digit

number format. For example, if your annual accounting period

ends in December, enter “12.” Your annual accounting period is

the 12-month period on which your annual financial records are

based. Your first tax year could be less than 12 months. Check

your bylaws or other rules of operation for consistency with the

annual accounting period entered on line 3.

Line 4. Person to contact if more information is needed.

Enter the name and title of the person to contact if more

information is needed. The person to contact may be an officer,

director, trustee, or other individual who is permitted to speak

with us according to your bylaws or other rules of operation. Your

person to contact may also be an “authorized representative,”

such as an attorney, certified public accountant (CPA), or

enrolled agent (EA).

Note. We will request a Form 2848, Power of Attorney and

Declaration of Representative, if we need to contact an

authorized representative for additional information.

Line 5. Contact telephone number. Provide a daytime

telephone number for the contact listed on line 4.

Line 6. Fax number. You may provide a fax number for the

contact listed on line 4.

Line 7. User fee submitted. Pay.gov will populate this field with

the current user fee for filing Form 1023-EZ.

Line 8. List the names, titles, and mailing addresses of

your officers, directors, and/or trustees. Enter the full

names, titles, and mailing addresses of your officers, directors,

and/or trustees. You may use the organization's address for

mailing. If you have more than five, list only five in the order

below.

1. President or chief executive officer or chief operating officer.

2. Treasurer or chief financial officer.

3. Chairperson of the governing body.

4. Any officers, directors, and trustees who are substantial

contributors (not already listed above).

5. Any other officers, directors, and trustees who are related to

a substantial contributor (not already listed above).

6. Voting members of the governing body (not already listed

above).

7. Officers (not already listed above).

If an individual serves in more than one office (for example, as

both an officer and director), list this individual on only one line

and list all offices held.

An officer is a person elected or appointed to manage the

organization’s daily operations, such as president, vice

president, secretary, treasurer, and, in some cases, board chair.

The officers of an organization are determined by reference to its

organizing document, bylaws, or resolutions of its governing

body, or otherwise designated consistent with state law.

A director or trustee is a member of the organization’s

governing body, but only if the member has voting rights.

Line 9a. Organization’s website. Enter your current website

address, as of the date of filing this application. If you do not

maintain a website, leave this space blank.

Line 9b. Organization’s email. Enter your email address to

receive educational information from us in the future. Because of

3

security concerns, we cannot send or respond to confidential

information via email.

Part II. Organizational Structure

Line 1. Entity type. Only certain corporations, unincorporated

associations, and trusts are eligible for tax-exempt status under

section 501(c)(3). Sole proprietorships, partnerships, and

loosely affiliated groups of individuals are not eligible. Check the

appropriate box to indicate whether you are a corporation, an

association, or a trust.

Note. Even though limited liability companies (LLCs) are eligible

to receive exemption under section 501(c)(3), they are not

eligible to apply for exemption using this form.

Corporation. A “corporation” is an entity organized under a

federal or state statute, or a statute of a federally recognized

Indian tribal or Alaskan native government. A corporation’s

organizing document is generally referred to as its “articles of

incorporation.” A corporation must be incorporated under the

non-profit or non-stock laws of the jurisdiction in which it

incorporates.

Unincorporated association. An “unincorporated

association” formed under state law must have at least two

members who have signed a written document for a specifically

defined purpose.

Trust. A trust may be formed by a trust agreement or a

declaration of trust. A trust may also be formed through a will.

Line 2. Necessary organizing document. See below for your

organization type.

Corporation. If incorporated under a federal, state, or

federally recognized Indian tribal or Alaskan native government

statute, you have a “necessary organizing document” if your

organizing document shows certification of filing. This means

your organizing document shows evidence that on a specific

date it was filed with and approved by an appropriate state

authority.

Unincorporated association. In order to be a “necessary

organizing document,” your articles of organization must include

your name, your purpose(s), the date the document was

adopted, and the signatures of at least two individuals.

Bylaws may be considered an organizing document only if

they are properly structured to include your name, purpose(s),

signatures, and intent to form an organization.

Trust. In order for your trust agreement or declaration of trust

to be a “necessary organizing document,” it must contain

appropriate signature(s) and show the exact date it was formed.

Line 3. Formation date. See below for your organization type.

Corporation. If you are a corporation, you should enter the

date that the appropriate authority filed your articles of

incorporation or other organizing document.

Unincorporated association. If you are an unincorporated

association, you should enter the date that your organizing

document was adopted by the signatures of at least two

individuals.

Trust. If your trust was formed by a trust agreement or a

declaration of trust and does not provide for distributions to

non-charitable interests, enter the date the trust was funded.

Generally, a trust must be funded with property, such as money,

real estate, or personal property, to be legally created.

If your trust document provides for distributions for

non-charitable interests, enter the date on which these interests

expired. If your trust agreement continues to provide for

non-charitable interests, you will not qualify for tax-exempt

status.

4

If you were formed by a will, enter the date of death of the

testator or the date any non-charitable interests expired,

whichever is later.

Note. If you amended your organizational documents to comply

with the requirements of section 501(c)(3), enter the date of

amendment, unless the amendment was nonsubstantive within

the meaning of Rev. Proc. 2024-5, 2024-1 I.R.B. 262 (or its

successor).

Line 4. State of formation. Enter the jurisdiction (for instance,

the state or the federally recognized tribal government) under the

laws of which you were incorporated or otherwise formed. If you

are a corporation, this may not be the place in which you are

physically located. For example, if you are physically located in

New York, but incorporated under Massachusetts law, enter

Massachusetts.

Line 5. Purpose(s) clause. Your organizing document must

limit your purposes to those described in section 501(c)(3).

Those purposes are charitable, religious, educational, scientific,

literary, testing for public safety, fostering national or international

amateur sports competition, and preventing cruelty to children or

animals. See discussion of these purposes under Part III, line 3

of these instructions.

If your purposes are limited by referring to section 501(c)(3),

your organizing document also properly limits your purposes. For

example, the phrase “relief of the elderly within the meaning of

section 501(c)(3)” in your organizing document also properly

limits your purposes.

However, if the purposes listed in your organizing document

are broader than those listed in section 501(c)(3), you should

amend your organizing document before applying for recognition

of exemption. A reference to section 501(c)(3) will not ensure

that your purposes are limited to those described in section

501(c)(3). All of the language in your organizing document must

be considered. The following is an example of an acceptable

purpose clause:

The organization is organized exclusively for charitable,

religious, educational, and scientific purposes under section

501(c)(3) of the Internal Revenue Code, or corresponding

section of any future federal tax code.

See Pub. 557 for further information and examples of how to

limit your purposes.

Line 6. Activities not in furtherance of tax-exempt purposes. Your organizing document must not expressly empower

you to engage, otherwise than as an insubstantial part of your

activities, in activities that in themselves are not in furtherance of

one or more exempt purposes described in section 501(c)(3). In

other words, you are not organized exclusively for one or more

exempt purposes if your organizing documents expressly

empower you to carry on activities that further purposes outside

the scope of section 501(c)(3), such as “to engage in the

operation of a social club” or “to engage in a manufacturing

business,” regardless of the fact that your organizing document

may state that you are created for “charitable purposes within the

meaning of section 501(c)(3) of the Code.”

Further, your net earnings must not inure to the benefit of

private shareholders or individuals. You must establish that you

will not be organized or operated for the benefit of private

interests, such as the founder or the founder’s family,

shareholders of the organization, other designated individuals, or

persons controlled directly or indirectly by such private interests.

Also, you must not, as a substantial part of your activities,

attempt to influence legislation (however, eligible organizations

may elect an expenditure limit instead of the “no substantial part”

limit), and you are prohibited from participating to any extent in a

political campaign for or against any candidate for public office.

Form 1023-EZ Instructions

The following is an example of an acceptable clause:

No part of the net earnings of the corporation shall inure to

the benefit of, or be distributable to its members, trustees,

officers, or other private persons, except that the corporation

shall be authorized and empowered to pay reasonable

compensation for services rendered and to make payments and

distributions in furtherance of the purposes described in section

501(c)(3). No substantial part of the activities of the corporation

shall be the carrying on of propaganda, or otherwise attempting

to influence legislation, and the corporation shall not participate

in, or intervene in (including the publishing or distribution of

statements) any political campaign on behalf of or in opposition

to any candidate for public office. Notwithstanding any other

provision of these articles, the corporation shall not carry on any

other activities not permitted to be carried on (a) by a corporation

exempt from federal income tax under section 501(c)(3) of the

Internal Revenue Code, or the corresponding section of any

future federal tax code, or (b) by a corporation, contributions to

which are deductible under section 170(c)(2) of the Internal

Revenue Code, or the corresponding section of any future

federal tax code.

See Pub. 557 for further information and examples of

acceptable language that expressly limits you to engage in

activities in furtherance of one or more exempt purposes

described in section 501(c)(3).

See the instructions for Part III, later, for more

TIP information on activities that exclusively further one or

more exempt purposes, and certain activities that are

prohibited or restricted for organizations exempt from federal

income tax under section 501(c)(3).

Line 7. Dissolution clause. Your organizing document must

permanently dedicate your assets for a section 501(c)(3)

purpose. This means that if you dissolve your organization in the

future, your assets must be distributed for an exempt purpose

described in section 501(c)(3), or to the federal government, or

to a state or local government, for a public purpose.

If your organizing document states that your assets would be

distributed to members or private individuals or for any purpose

other than those provided in section 501(c)(3), you must amend

your organizing document to remove such statements before you

apply for recognition of exemption.

The following is an example of an acceptable dissolution

clause:

Upon the dissolution of this organization, assets shall be

distributed for one or more exempt purposes within the meaning

of section 501(c)(3) of the Internal Revenue Code, or

corresponding section of any future federal tax code, or shall be

distributed to the federal government, or to a state or local

government, for a public purpose.

Naming a specific organization or organizations to receive

your assets upon dissolution will be acceptable only if your

articles state that the specific organization(s) must be exempt

under section 501(c)(3) at the time your dissolution takes place

and your organizing document provides for distribution for one or

more exempt purposes within the meaning of section 501(c)(3) if

the specific organization(s) are not exempt.

See Pub. 557 for further information and examples of

acceptable language for dedication of assets upon dissolution in

your organizing document.

Operation of state law. The laws of certain states provide for

the distribution of assets upon dissolution. Therefore, specific

written language regarding distribution of assets upon

dissolution may not be needed in the organizing documents of

exempt organizations organized in those states. Organizations

that are organized in these cy pres states should be aware of

Form 1023-EZ Instructions

their specific state requirements. Operation of state law is based

on Rev. Proc. 2024-22, 2024-22 I.R.B. 1332.

State law does not override an inappropriate dissolution

clause. If you are organized in a cy pres state and do not

CAUTION have a dissolution clause, state law is sufficient to meet

the dissolution clause. However, if you have an inappropriate

dissolution clause (for example, a clause specifying that assets

will or may be distributed to officers and/or directors upon

dissolution), state law will not override this inappropriate clause,

and you will need to amend your organizing document to remove

the inappropriate clause before you apply for recognition of

exemption.

!

Part III. Your Specific Activities

Consider your past, present, and planned activities when

responding to these questions.

Line 1. Briefly describe your mission or most significant

activities (limit 250 characters). Describe the most significant

activity or activities you conduct or will conduct to accomplish

your tax-exempt 501(c)(3) purposes (see below for examples

and a description of various 501(c)(3) purposes). For example,

an organization that plans to provide relief for the poor and

distressed by providing free meals at a homeless shelter could

enter “We will provide relief for the poor and distressed by

providing free meals at a homeless shelter.”

Don't refer to or repeat purposes in your organizing document

or speculate about potential future programs. You should

describe either actual or planned mission or activities. For

example, an organization that furthers educational purposes by

operating an after-school homework club could enter “We further

educational purposes by operating an after-school homework

club.” If the organization was also contemplating offering

scholarships in the future but currently had no definitive plans to

do so, then the scholarship activity would be speculative and

should not be described.

Examples of activities or missions that were determined to

further tax-exempt 501(c)(3) purposes:

Example 1. In Rev. Rul. 69-161, 1969-1 C.B. 149, a nonprofit

legal aid society that was organized and operated for the

purpose of providing free legal services to indigent persons who

were otherwise financially incapable of obtaining such services

qualified for exemption under section 501(c)(3) as a charitable

organization providing relief to the poor and distressed.

Example 2. In Rev. Rul. 67-148, 1967-1 C.B. 132, an

organization formed to increase the knowledge of its members

and the public about historic events by researching, studying,

and involving its members in historically accurate reenactments

to which the public was invited qualified for exemption under

section 501(c)(3) as an educational organization.

Example 3. In Rev. Rul. 74-194, 1974-1 C.B. 129, an

organization formed to prevent cruelty to animals by subsidizing

spaying and neutering for pet owners who otherwise couldn’t

afford the services qualified for the exemption under section

501(c)(3) as an organization formed and operated exclusively for

the prevention of cruelty to animals.

Examples of activities or missions that were determined to

not further tax-exempt 501(c)(3) purposes:

Example 1. In Wendy L. Parker Rehabilitation Foundation

Inc. v. Commissioner, T.C. Memo. 1986-348, an organization

created to aid an open-ended class of persons suffering from a

disease or illness wasn’t described in section 501(c)(3) because

it anticipated spending a portion of its income for the benefit of

one specifically named individual. The specifically named

individual’s family controlled the organization and made

significant contributions to it. The distributions for her support

5

relieved them of the economic burden of providing for her care

and thus constituted prohibited inurement of the organization’s

fund. The benefit didn’t flow primarily to the general public as

required under Regulations section 1.501(c)(3)-1(d)(1)(ii) and

instead provided an impermissible private benefit.

and combating community deterioration and juvenile

delinquency.

Religious. To determine whether an organization meets the

religious purposes test of section 501(c)(3), the IRS maintains

two basic guidelines.

Example 2. In Rev. Rul. 71-395, 1971-2 C.B. 228, an

organization created as a cooperative art gallery formed by

artists to exhibit and sell their works didn’t qualify for exemption

under section 501(c)(3) because the gallery was a vehicle for

advancing the careers of the artists and for promoting the sale of

their works. The Revenue Ruling explains that “the gallery serves

the private purposes of its members, even though the exhibition

and sale of paintings may be an educational activity in other

respects.” The organization failed to qualify for exemption

because it was operated for the benefit of private individuals

within the prohibition of Regulations section 1.501(c)(3)-1(d)(ii).

1. That the particular religious beliefs of the organization are

truly and sincerely held. If there is a clear showing that the

beliefs (or doctrines) are sincerely held by those professing

them, the IRS will not question the religious nature of those

beliefs.

Example 3. In Rev. Rul. 67-367, 1967-2 C.B. 188, an

organization was created to operate a scholarship fund plan for

making payments to preselected, specifically named individuals.

The subscribers deposited a certain amount of money with a

designated bank. The subscribers also named a specific child to

be the recipient of the scholarship money. The organization

failed to qualify for exemption under section 501(c)(3) because it

was operated for the benefit of private interests, the designated

recipients, rather than to serve a public interest.

Line 2. National Taxonomy of Exempt Entities (NTEE) code.

An NTEE code is a three-character series of letters and numbers

that generally summarize an organization’s purpose. Enter the

code that best describes your organization from the list of NTEE

codes, later. For more information and more detailed definitions

of these codes developed by the National Center for Charitable

Statistics (NCCS), visit the Urban Institute, NCCS website at

nccs.urban.org.

Note. NTEE codes are also used for purposes other than

identification of organizations described in section 501(c)(3).

Therefore, all codes in the list do not necessarily describe a

501(c)(3) purpose. Selecting the appropriate NTEE code is

important as some donors use the codes to identify potential

recipients of grants.

Line 3. Exempt purposes. In order to qualify for exemption as

an organization described in section 501(c)(3), you must be

organized and operated exclusively for one or more of the

following purposes: charitable, religious, educational, scientific,

literary, testing for public safety, fostering national or international

amateur sports competition, or preventing cruelty to children or

animals. An organization is not regarded as being organized and

operated exclusively for exempt purposes if more than an

insubstantial part of its activities is not in furtherance of an

exempt purpose. For more information, see Pub. 557.

Note. An organization does not qualify for exemption as an

organization described in section 501(c)(3) if its purposes are

illegal or contrary to public policy. See Rev. Rul. 71-447, 1971-2

C.B. 230 (a private school that does not have a racially

nondiscriminatory policy as to students does not qualify for

exemption). Furthermore, an organization operated for the

primary purpose of carrying on a trade or business for profit shall

not be exempt from taxation under section 501(c)(3), even if all

of its profits are payable to one or more organizations exempt

from taxation under section 501.

Charitable. The generally accepted legal definition of

“charitable” includes relief of the poor, the distressed, or the

underprivileged; advancement of religion; advancement of

education or science; erecting or maintaining public buildings,

monuments, or works; lessening the burdens of government;

lessening neighborhood tensions; eliminating prejudice and

discrimination; defending human and civil rights secured by law;

6

2. That the practices and rituals associated with the

organization's religious belief or creed are not illegal or

contrary to clearly defined public policy. Therefore, an

organization may not qualify for treatment as an exempt

religious organization for tax purposes if its actions are

contrary to well established and clearly defined public

policy.

Educational. The term “educational,” as used in section

501(c)(3), relates to:

• The instruction or training of the individual for the purpose of

improving or developing his or her capabilities, or

• The instruction of the public on subjects useful to the

individual and beneficial to the community.

An organization may be educational even though it advocates

a particular position or viewpoint so long as it presents a

sufficiently full and fair exposition of the pertinent facts as to

permit an individual or the public to form an independent opinion

or conclusion. An organization is not educational if its principal

function is the mere presentation of unsupported opinion.

The term “educational” includes the provision of childcare

away from the home if:

1. Substantially all of the care provided by the organization is

to enable individuals (parents) to be gainfully employed,

and

2. The services provided by the organization are available to

the general public.

The following are examples of organizations which, if they

otherwise meet the requirements of this section, are educational.

Example 1. An organization whose activities consist of

presenting public discussion groups, forums, panels, lectures, or

other similar programs. Such programs may be on radio or

television.

Example 2. An organization which presents a course of

instruction by means of correspondence or through the utilization

of television or radio.

Example 3. Museums, zoos, planetariums, symphony

orchestras, and other similar organizations.

Scientific. To be a scientific organization described in section

501(c)(3), an organization must be organized and operated in

the public interest. Therefore, the term “scientific,” as used in

section 501(c)(3), includes the carrying on of scientific research

in the public interest. Scientific research does not include

activities of a type ordinarily carried on as an incident to

commercial or industrial operations, as, for example, the ordinary

testing or inspection of materials or products, or the designing or

construction of equipment or buildings.

Scientific research will be regarded as carried on in the public

interest if:

1. The results of such research (including any patents,

copyrights, processes, or formulas resulting from such

research) are made available to the public on a

nondiscriminatory basis;

Form 1023-EZ Instructions

2. Such research is performed for the United States, or any of

its agencies or instrumentalities, or for a state or political

subdivision thereof; or

3. Such research is directed toward benefiting the public.

Testing for public safety. The term “testing for public safety,”

as used in section 501(c)(3), includes the testing of consumer

products, such as electrical products, to determine whether they

are safe for use by the general public.

To foster national or international amateur sports

competition. There are two types of amateur athletic

organizations that can qualify for tax-exempt status. The first

type is an organization that fosters national or international

amateur sports competition, but only if none of its activities

involve providing athletic facilities or equipment. The second

type is a qualified amateur sports organization under section

501(j) (discussed below). The primary difference between the

two is that a qualified amateur sports organization can provide

athletic facilities and equipment.

An organization will be a qualified amateur sports

organization under section 501(j) if it is organized and operated:

1. Exclusively to foster national or international amateur sports

competition, and

2. Primarily to conduct national or international competition in

sports or to support and develop amateur athletes for that

competition.

The organization's membership can be local or regional in

nature.

Prevention of cruelty to children or animals. Examples of

activities that may qualify this type of organization for exempt

status are:

1. Preventing children from working in hazardous trades or

occupations,

2. Promoting high standards of care for laboratory animals,

and

3. Providing funds to pet owners to have their pets spayed or

neutered to prevent over-breeding.

Line 4. Prohibited or restricted activities. Certain activities

are prohibited or restricted for organizations exempt from federal

income tax under section 501(c)(3). Along with conducting

activities that exclusively further one or more of the purposes

listed in Part III, line 3, earlier, organizations exempt under

section 501(c)(3) must:

a) Refrain from supporting or opposing candidates in

political campaigns in any way.

An organization exempt under section 501(c)(3) is prohibited

from directly or indirectly participating in, or intervening in, any

political campaign on behalf of (or in opposition to) any

candidate for elective public office. The prohibition applies to all

campaigns, including campaigns at the federal, state, and local

level.

Political campaign intervention includes any and all activities

that favor or oppose one or more candidates for public office.

The prohibition extends beyond candidate endorsements.

Contributions to political campaign funds or public statements of

position (verbal or written) made by or on behalf of an

organization in favor of or in opposition to any candidate for

public office clearly violate the prohibition on political campaign

intervention. Distributing statements prepared by others that

favor or oppose any candidate for public office will also violate

the prohibition. Allowing a candidate to use an organization’s

assets or facilities will also violate the prohibition if other

candidates are not given an equivalent opportunity.

Form 1023-EZ Instructions

Certain activities will require an evaluation of all the facts and

circumstances to determine whether they result in political

campaign intervention. For example, section 501(c)(3)

organizations are permitted to conduct certain voter education

activities (including the presentation of public forums and the

publication of voter education guides) if they are carried out in a

non-partisan manner. In addition, section 501(c)(3)

organizations may encourage people to participate in the

electoral process through voter registration and get-out-the-vote

drives conducted in a non-partisan manner. However, voter

education or registration activities conducted in a biased manner

that favors (or opposes) one or more candidates is prohibited.

For examples of relevant facts and circumstances, see Rev. Rul.

2007-41, 2007-1 C.B. 1421.

b) Ensure that net earnings do not inure in whole or in

part to the benefit of private shareholders or individuals

(that is, board members, officers, key management

employees, or other insiders).

An organization is not operated exclusively for one or more

exempt purposes if its net earnings inure in whole or in part to

the benefit of private shareholders or individuals. The term

“private shareholder or individual” refers to persons who have a

personal and private interest in the organization, such as an

officer, a director, or a key employee. Any amount of inurement

may be grounds for loss of tax-exempt status.

Note. Examples of inurement include the payment of dividends

and the payment of unreasonable compensation to private

shareholders or individuals.

c) Not further non-exempt purposes (such as purposes

that benefit private interests) more than insubstantially.

An organization cannot conduct activities that further any

purposes other than those described in Part III, line 3 of these

instructions more than insubstantially, including benefitting

private interests rather than the public as a whole. For example,

an organization whose sole activity is the operation of a

scholarship program for making payments to pre-selected,

specifically named individuals is serving private interests rather

than public interests. See Rev. Rul. 67-367, 1967-2 C.B. 188.

d) Not be organized or operated for the primary purpose

of conducting a trade or business that is unrelated to

exempt purpose(s).

An activity is an unrelated trade or business (and subject to

unrelated business income tax) if it meets three requirements.

1. It is a trade or business.

2. It is regularly carried on.

3. It is not substantially related to furthering the exempt

purpose(s) of the organization.

Trade or business. The term “trade or business” generally

includes any activity conducted for the production of income

from selling goods or performing services. An activity does not

lose its identity as a trade or business merely because it is

conducted within a larger group of similar activities that may or

may not be related to the exempt purposes of the organization.

Regularly carried on. Business activities of an exempt

organization ordinarily are considered regularly conducted if they

show a frequency and continuity similar to, and are pursued in a

manner similar to, comparable commercial activities of

nonexempt organizations.

Not substantially related. A business activity is not

substantially related to an organization’s exempt purpose if it

does not contribute importantly to accomplishing that purpose

(other than through the production of funds). Whether an activity

contributes importantly depends in each case on the facts

involved.

7

For more information, see Pub. 598.

e) Not devote more than an insubstantial part of

activities to attempting to influence legislation.

In general, if a substantial part of an organization's activities

consists of carrying on propaganda or otherwise attempting to

influence legislation, it does not qualify for exemption under

section 501(c)(3).

Legislation includes action by Congress, any state legislature,

any local council, or similar governing body, with respect to acts,

bills, resolutions, or similar items (such as legislative

confirmation of appointive office), or by the public in referendum,

ballot initiative, constitutional amendment, or similar procedure.

It does not include actions by executive, judicial, or

administrative bodies.

An organization will be regarded as attempting to influence

legislation if it contacts, or urges the public to contact, members

or employees of a legislative body for the purpose of proposing,

supporting, or opposing legislation, or if the organization

advocates the adoption or rejection of legislation.

Most public charities are eligible to elect under section

TIP 501(h) to have their legislative activities measured solely

by an expenditure limit rather than by the “no substantial

amount” limit. An election is made by filing Form 5768, Election/

Revocation of Election by an Eligible Section 501(c)(3)

Organization To Make Expenditures To Influence Legislation. If

you are eligible and would like to make the election, file Form

5768. Private foundations cannot make this election.

For additional information on the expenditure limit or the no

substantial amount limit, see IRS.gov/Charities-&-Non-Profits/

Lobbying.

f) Not provide commercial-type insurance as a

substantial part of activities.

An organization described in section 501(c)(3) shall be

exempt from tax only if no substantial part of its activities

consists of providing commercial-type insurance. The term

"commercial-type insurance" does not include:

• Insurance provided at substantially below cost to a class of

charitable recipients,

• Incidental health insurance provided by a health

maintenance organization of a kind customarily provided by

such organizations,

• Property or casualty insurance provided (directly or through

an organization described in section 414(e)(3)(B)(ii)) by a

church or convention or association of churches for such

church or convention or association of churches,

• Providing retirement or welfare benefits (or both) by a church

or a convention or association of churches (directly or

through an organization described in section 414(e)(3)(A) or

414(e)(3)(B)(ii)) for the employees (including employees

described in section 414(e)(3)(B)) of such church or

convention or association of churches or the beneficiaries of

such employees, and

• Charitable gift annuities.

Line 5. Attempting to influence legislation. Check “Yes” if

you have attempted, or plan to attempt, to influence legislation.

See the instructions for Part III, line 4, earlier, for a description of

“attempting to influence legislation.”

Line 6. Compensation to officers, directors, or trustees.

Check “Yes” if you pay or plan to pay compensation to any of

your officers, directors, or trustees.

Compensation includes salary or wages, deferred

compensation, retirement benefits whether in the form of a

qualified or non-qualified employee plan (pensions or annuities),

fringe benefits (personal vehicle, meals, lodging, personal and

family educational benefits, low interest loans, payment of

8

personal travel, entertainment, or other expenses, athletic or

country club membership, and personal use of your property),

and bonuses.

Line 7. Donation of funds or payment of expenses to individuals. Check “Yes” if you have donated funds to or paid

expenses for individual(s), or plan to donate funds to or pay

expenses for individual(s) (other than paying for or reimbursing

employees’ business expenses).

An organization is not organized or operated exclusively

for one or more exempt purposes unless it serves a

CAUTION public rather than a private interest. You do not qualify as

tax exempt if you are organized or operated for the benefit of

private interests such as designated individuals, the creator or

his or her family, or shareholders of the organization. For

example, you may not set up a scholarship program to pay for

the education expenses of a designated individual, such as a

contributor’s family member. See Rev. Rul. 67-367, 1967-2 C.B.

188.

!

Line 8. Conducting activities or providing grants outside

the United States. Check “Yes” if you have conducted or plan

to conduct activities outside the United States, or have provided

or plan to provide grants or other assistance to individual(s) or

organization(s) outside the United States. For purposes of this

question, “outside the United States” means those locations

other than the United States, and its territories.

Line 9. Financial transactions with officers, directors, or

trustees. Check “Yes” if you have engaged in or plan to engage

in financial transactions (for example, loans, grants, or other

assistance, payments for goods or services, rents, etc.) with any

of your officers, directors, or trustees, or any entities they own or

control. See the glossary in the Form 990 instructions for a

definition of “control.”

Line 10. Unrelated business gross income. Check “Yes” if

you have received or plan to receive unrelated business gross

income of $1,000 or more during a tax year. Exempt

organizations that receive unrelated business gross income of

$1,000 or more during a tax year must file Form 990-T, Exempt

Organization Business Income Tax Return. For more information,

see Pub. 598.

Line 11. Gaming activities. Check “Yes” if you have conducted

or plan to conduct bingo or other gaming activities. For more

information, see Pub. 3079, Tax-Exempt Organizations and

Gaming.

Line 12. Disaster relief assistance. Check “Yes” if you have

provided or plan to provide disaster relief. For more information,

see Pub. 3833, Disaster Relief: Providing Assistance Through

Charitable Organizations.

Because of the requirement that exempt organizations

must serve a charitable class, you do not qualify as a

CAUTION tax-exempt disaster relief or emergency hardship

organization if you provide assistance only to specific

individuals, such as a few persons injured in a particular natural

disaster. Similarly, donors cannot earmark contributions to a

charitable organization for a particular individual or family.

!

Part IV. Foundation Classification

Every organization described in section 501(c)(3) has a

foundation classification. The two main classifications are public

charity and private foundation. A public charity generally has a

broad base of support, while a private foundation generally

receives its support from a small number of donors. Your

foundation classification is important because it determines

which tax rules govern your operations and which limitations

apply to your donors’ contributions. For example, deductibility of

contributions to a private foundation is more limited than

Form 1023-EZ Instructions

contributions to a public charity. In addition, private foundations

are subject to excise taxes that are not imposed on public

charities, discussed later.

Section 509(a) provides that every section 501(c)(3)

organization is a private foundation unless it qualifies for one of

the public charity exceptions under section 509(a)(1), 509(a)(2),

509(a)(3), or 509(a)(4). Section 509(a)(1) public charities have

nine sub-classifications; however, only three of those subclasses

(described in the first three bullets below) can apply for

exemption on Form 1023-EZ. Private foundations have two main

sub-classifications.

Note. Private operating foundations can’t apply for exemption

on Form 1023-EZ (see question 28 on the Form 1023-EZ

Eligibility Worksheet).

You are solely responsible to check the line on Part IV of

Form 1023-EZ that corresponds to your correct

CAUTION foundation classification. We will process your

application with the classification you indicate based upon your

representations.

!

Foundation classifications available to a Form 1023-EZ filer. An organization eligible to apply for exemption using Form

1023-EZ will have one of the following foundation classifications.

• A section 509(a)(1) public charity described in section

170(b)(1)(A)(vi) that receives substantial support in the form

of grants and contributions from governmental units, the

general public, and other public charities. See the

instructions for Line 2a, later.

• A section 509(a)(2) public charity that receives substantial

revenues from a combination of contributions, membership

fees, and gross receipts from activities that further its

exempt purpose. See the instructions for Line 2b, later.

• A section 509(a)(1) public charity described in section

170(b)(1)(A)(iv) that operates for the benefit of a college or

university that is owned or operated by a governmental unit.

See the instructions for Line 2c, later.

• A private foundation (other than a private operating

foundation). See the instructions for Line 3, later.

You can find a detailed description of the tax treatment of

public charities and private foundations in chapter 3 of Pub. 557.

Also see Pub. 526, which explains the limitations on deductibility

of contributions for gifts to public charities and private

foundations.

Note. Your foundation classification can change if the types,

sources, and amounts of your revenues change.

Determining your correct foundation classification. In order

to determine your correct foundation classification, you need to

know the types, sources, and amounts of your revenues for the

most recent 5-year period. If you are a new organization, base

your determination on the types, sources, and amounts of

revenue you actually received since your formation, together with

the types, sources, and amounts of revenue you anticipate you

will receive over the first 5 years of your existence.

Because of the low asset and revenue thresholds for Form

1023-EZ, the instructions later simplify the applicable tests for

the types of public charity described in the instructions for

Line 2a and Line 2b. You can obtain more detailed information

about the public support tests for Line 2a and Line 2b in the

Instructions for Schedule A (Form 990 or 990-EZ), Public Charity

Status and Public Support. In addition, you can complete

Schedule A (Form 990 or 990-EZ), Parts II and III as an

alternative to the simplified calculation steps described later.

Types of Revenue

Gifts, grants, and contributions. Gifts, grants, and

contributions are transfers of money or property you receive

Form 1023-EZ Instructions

without providing goods or services in exchange. Include

bequests and donations in this revenue type. Membership fees

may also be treated as contributions when the member receives

nothing of value in exchange for the membership fee. In addition,

you can treat the value of services or facilities furnished by a

governmental unit without charge, provided that the

governmental unit would ordinarily charge for the use of its

facilities. Treat contributions from members of a family as made

by one person. Treat contributions by an individual and a

business entity the individual controls as being made by the

individual.

Exempt-activity revenues. Exempt-activity revenues include

admissions fees, revenues from merchandise sold or services

performed, or facilities furnished in any activity related to your

tax-exempt purpose.

Revenues from unrelated activities. Revenues from

activities unrelated to your exempt purpose don’t count as public

support for section 170(b)(1)(A)(vi) or 509(a)(2). Therefore, you

need to identify these revenues and account for them separately

from gifts, grants, contributions, exempt-activity revenues, and

unusual grants. Revenues from activities unrelated to your

exempt purpose include admissions fees, revenues from

merchandise sold or services performed, or facilities furnished in

any activity that is unrelated to your tax-exempt purpose. For the

purposes of the Form 1023-EZ, we do not distinguish between

revenues in this category that are taxable as unrelated business

taxable income (UBTI) and revenues that are not UBTI because

of an exception, nor do we factor in the deduction allowed on

Schedule A (Form 990 and 990-EZ) for the tax on UBTI. See the

Instructions for Schedule A (Form 990 and 990-EZ) and Pub.

598 for more information.

Investment income. Investment income includes interest,

dividends, and similar items.

Unusual grants. “Unusual grants” are contributions from

disinterested persons (that is, not your founder or members of

your governing body) that are unusual (in terms of their size),

that you do not anticipate will be recurring. For example, a

one-time promise of “seed funding” to help you start operations

and develop broad-based public support (whether received in a

lump sum or over a period of years) could potentially be

characterized as an unusual grant. Before you decide that a

contribution is an “unusual grant,” see chapter 3 of Pub. 557 for

more information.

Sources of Revenue

Disqualified persons. The term “disqualified person” has a

specific meaning depending upon the circumstances. For the

purposes of Form 1023-EZ and your foundation classification,

the term “disqualified persons” includes any individual or

organization that is any of the following.

1. A "substantial contributor" to you (defined below).

2. An officer, director, trustee, or any other individual who has

similar powers or responsibilities.

3. An individual who owns more than 20% of the total

combined voting power of a corporation that is a substantial

contributor.

4. An individual who owns more than 20% of the profits

interest of a partnership that is a substantial contributor.

5. An individual who owns more than 20% of the beneficial

interest of a trust or estate that is a substantial contributor.

6. A member of the family of any individual described in 1, 2, 3,

4, or 5 above.

7. A corporation in which any individuals described in 1, 2, 3,

4, 5, or 6 above hold more than 35% of the total combined

voting power.

9

8. A trust or estate in which any individuals described in 1, 2,

3, 4, 5, or 6 above hold more than 35% of the beneficial

interests.

Check “No” if you are not applying for recognition as a church,

school, or hospital (as described in section 170(b)(1)(A)(i), (ii), or

(iii)).

9. A partnership in which any individuals described in 1, 2, 3,

4, 5, or 6 above hold more than 35% of the profits interest.

Line 2a. Check this box if you meet, or reasonably expect to

meet, the requirements for the 170(b)(1)(A)(vi) public support

test.

Use the calculation in steps 1–7 below to determine whether

you can check Line 2a because you meet, or reasonably expect

to meet, the applicable public support test. An organization

“normally” receives the requisite amount of public support and

meets the 331/3% public support test or the facts and

circumstances test during its first five taxable years as a section

501(c)(3) organization if the organization can reasonably be

expected to meet the requirements of the 331/3% support test or

the facts and circumstances test during that period. For

additional information about the 331/3% support test and the

“facts and circumstances” test, see Pub. 557 and Regulations

section 1.170A-9(f). For the calculations below, combine

revenues for the most recent 5-year period. If you are a new

organization, base your calculation on revenues you have

actually received since your formation as well as revenues you

reasonably anticipate you will receive over the first 5 years of

your existence. You can also use this support calculation for

Line 2c.

Step 1. Total all gifts, grants, and contributions (including

those from governmental units and public charities). Don’t

include exempt-activity revenues and unusual grants.

Step 2. Multiply the amount from Step 1 by 2% (0.02). This is

your 2% threshold amount. Gifts, grants, or contributions from

persons other than governmental units and public charities can

be treated as public support only up to the 2% threshold.

Step 3. Excluding gifts, grants, and contributions from

governmental units and public charities, add together

contributions of any person that exceed the 2% threshold

amount calculated in Step 2.

Substantial contributor. A “substantial contributor” is any

individual or organization that gave more than $5,000 to you from

the date you were formed or other date that your exemption

would be effective, to the end of the year in which the

contributions were received. This total amount contributed must

also be more than 2% of all the contributions you received. A

creator of a trust is treated as a substantial contributor

regardless of the amount contributed.

For more information regarding substantial contributors, go to

IRS.gov/SubstantialContributor.

Family members. A “member of the family” includes the

spouse, ancestors, children, grandchildren, great-grandchildren,

and their spouses.

For additional information concerning members of the family,

go to IRS.gov/FamilyMembers.

Further information about disqualified persons can be

obtained at IRS.gov/DisqualifiedPerson.

General public. For the purposes of determining your

foundation classification, the term “general public” includes any

person who is not a disqualified person.

Governmental unit. Governmental unit means a state, a

territory of the United States, or a political subdivision of a state

or U.S. territory, the United States, or the District of Columbia.

Treat taxes levied on your behalf that are paid to or spent on your

behalf as being from a governmental unit. In addition, if a

governmental unit provides services or facilities to you without

charge, and it does not provide those services or facilities to the

public without charge, you should treat the value of those

services and facilities as being from a governmental unit.

Public charity. An organization described in section 501(c)

(3) that makes a gift, grant or contribution to you, or pays

exempt-service revenues to you, should inform you of its

foundation classification.

Foundation classification tests. Lines 2a, 2b, 2c, and 3 each

uses a different test. The specific test for each line is explained

below.

You may only check one box in Line 2.

As an alternative to the tests described below, you can use

the more detailed support calculations in Schedule A (Form 990

or 990-EZ), Part II (for Line 2a, or Line 2c), or Part III (for

Line 2b).

If the IRS approves your application and you are

TIP classified as a public charity, then any year that you must

file Form 990 or Form 990-EZ, you will use Schedule A

(Form 990 or 990-EZ), to confirm that you continue to satisfy the

section 170(b)(1)(A)(vi) or 509(a)(2) public support test. See

Annual Filing Requirements, earlier.

Line 1. Check “Yes” if you are applying for recognition as a

church, school, or hospital (as described in section 170(b)(1)(A)

(i), (ii), or (iii)). Also see questions 12 through 14 on the Form

1023-EZ Eligibility Worksheet. If you are seeking recognition as

a church, school, or hospital, you are not eligible to use Form

1023-EZ and should instead submit Form 1023 if you wish to

obtain a determination letter from the IRS. However, churches

(including synagogues, temples, and mosques) and integrated

auxiliaries of churches and conventions or associations of

churches may be considered tax exempt under section 501(c)(3)

even if they do not file Form 1023.

10

Example. If the amount in Step 1 is $150,000, the 2%

threshold is $3,000. If, over the 5-year period, one individual

donor gave $4,000, another individual donor gave $3,250, and

the rest of the donors gave $3,000 or less, the amount calculated

for Step 3 will be $1,250, which is ($4,000 minus $3,000) plus

($3,250 minus $3,000).

Step 4. Subtract the amount calculated in Step 3 from the

amount calculated in Step 1. This is your 170(b)(1)(A)(vi) public

support amount.

Step 5. Calculate the total of your unrelated trade or business

revenues, and investment income. Don’t include exempt-activity

revenues and unusual grants.

Step 6. Add the amount from Step 1 to the amount from Step

5. This is your 170(b)(1)(A)(vi) total support amount.

Step 7. Divide your 170(b)(1)(A)(vi) public support amount

(calculated in Step 4) by your 170(b)(1)(A)(vi) total support

amount (calculated in Step 6).

• If the result is at least 331/3%, you satisfy the 170(b)(1)(A)(vi)

public support test and should check the box on Line 2a.

• If the result is less than 331/3%, but is at least 10%, you

might satisfy the public support test for Line 2a (or Line 2c)

based upon a “facts and circumstances” test. An

organization with public support between 10% and 331/3%

must be organized and operated in a way that will attract

new and additional public or governmental support on a

continuous basis. The following factors are taken into

account in determining whether an organization that meets

the 10% public support requirement and is organized and

operated to attract new and additional public support may

Form 1023-EZ Instructions

qualify as publicly supported for the purposes of section

170(b)(1)(A)(vi).

a. The percentage of financial support the organization

receives from the general public, governmental units, or

public charities (the higher the percentage, the lower the

burden of meeting the other factors).

b. Whether the organization receives support from a

representative number of persons.

c. All other facts and circumstances, including the public

nature of the organization’s governing body, the extent to

which its facilities or programs are publicly available, the

extent to which its dues encourage membership, and

whether its activities are likely to appeal to persons having a

broad common interest or purpose.

Note. If you do not meet, or reasonably expect to meet, the

section 170(b)(1)(A)(vi) public support test, but you receive, or

reasonably expect to receive, most of your support in the form of

exempt-activity receipts, continue to the section 509(a)(2) public

support test for Line 2b.

Line 2b. Check this box if you meet, or reasonably expect to

meet, the requirements for the section 509(a)(2) public support

test.

Use the calculation in steps 1–9 below to determine whether

you can check Line 2b because you meet, or reasonably expect

to meet, the section 509(a)(2) public support tests. An

organization will “normally” meet the one-third support test and

the not-more-than-one-third support test during its first 5 taxable

years as a section 501(c)(3) organization if the organization can

reasonably be expected to meet the requirements of the

one-third support test and the not-more-than-one-third support

test during that period.

For additional information about the one-third support test

and the not-more-than-one-third support test, see Pub. 557 and

Regulations section 1.509(a)-3(a). For the calculations below,

except as otherwise noted, combine revenues for the most

recent 5-year period. If you are a new organization, base your

calculation on revenues you have actually received since your

formation as well as revenues you reasonably anticipate you will

receive over the first 5 years of your existence.

Step 1. Add together amounts you received in the form of

taxes levied on your behalf that are paid to or spent on your

behalf and the value of services and facilities provided to you by

a governmental unit without charge (see the description of this

revenue source earlier). Do not include amounts a governmental

unit pays to in the form of a grant, contribution, or exempt-activity

revenues.

Step 2. Add together all gifts, grants, contributions, and

exempt-activity revenues from all sources not included in the

calculation for Step 1, excluding unusual grants.

Step 3. To the amount you calculated in Steps 1 and 2, add

investment income and all revenues from unrelated activities. For

the purposes of this simplified calculation, do not distinguish

between unrelated activity revenues that generate UBTI and

those that qualify for an exception from UBTI. This is your 509(a)

(2) total support amount.

Step 4. Treating family members as one contributor, and any

business entity and an individual who controls it as one

contributor, identify the contributors who are disqualified

persons. Then, calculate the total of contributions received from

disqualified persons, regardless of amount.

Step 5. Identify any disqualified persons from whom you

received exempt-activity revenues of any amount. Then,

calculate the total of exempt-activity revenues received from

disqualified persons.

Step 6. Identify the payers other than disqualified persons

from whom you received exempt-activity revenues in any year

that exceed the greater of 1% of your 509(a)(2) total support

Form 1023-EZ Instructions

amount or $5,000 for that year. Total the amounts that exceed

the greater of 1% or $5,000 threshold for each year. Make this

calculation on a year-by-year basis, rather than on a 5-year

aggregated basis.

Step 7. Subtract the total of the amounts calculated in Step 4,

Step 5, and Step 6 from the amount you calculated in Step 2.

Then, add that to the amount calculated in Step 1. This is your

509(a)(2) public support amount.

Step 8. Divide your 509(a)(2) public support amount

(calculated in Step 7) by your 509(a)(2) total support amount

(calculated in Step 3). If the result is less than 331/3%, this

calculation indicates that you don’t satisfy the 509(a)(2) public

support test. If the result is at least 331/3%, proceed to Step 9.

Step 9. In addition to the 509(a)(2) public support amount of

at least 331/3%, you may not derive more than 331/3% of your

total support from a combination of investment income and

revenues from activities unrelated to your exempt purpose. Add

together your investment income and revenues from unrelated

activities. Then, divide that amount by the 509(a)(2) total support

amount. If that amount is less than 331/3%, you satisfy the

second part of the 509(a)(2) public support test.

If the result in Step 8 is at least 331/3% and the result in Step 9

is less than 331/3%, you satisfy the 509(a)(2) public support test.

Check the box on Line 2b.

Line 2c. In order to be able to check the box for Line 2c, you

must satisfy the same public support test for Line 2a, earlier. See

Rev. Rul. 82-132, 1982-2 C.B. 107. Check this box if, in addition

to satisfying the support test described in Line 2a, earlier, you

are organized and operated exclusively to receive, hold, invest,

and administer property for and make expenditures to or for the

benefit of a state or municipal college or university (see below).

The college or university you benefit must be:

• An agency or instrumentality of a state or political

subdivision,

• Owned and operated by a state or political subdivision, or

• Owned and operated by an agency or instrumentality of

one or more states or political subdivisions.

For this purpose, “support” doesn’t include income received

in the exercise or performance by the organization of its

charitable, educational, or other purpose or function constituting

the basis for exemption. See Pub. 557 for additional information.

Line 3. If you are eligible to apply for exemption using Form

1023-EZ, but you don’t satisfy one of the public charity tests

listed in Lines 2a–2c, you are a private foundation and must

confirm that you satisfy the organizing document requirements

discussed below.

Special organizing document requirement. Before you

check Line 3, you need to ensure that your organizing document

satisfies the special rule under section 508(e) applicable to

private foundations.

As a private foundation you are not tax exempt unless

your organizing document contains specific provisions

CAUTION required by section 508(e). These specific provisions

require that you operate to avoid liability for excise taxes under

sections 4941(d) (acts of self-dealing), 4942 (undistributed

income), 4943(c) (excess business holdings), 4944 (jeopardizing

investments), and 4945(d) (taxable expenditures).

!

You can find sample provisions that satisfy the section 508(e)

requirements in chapter 3 of Pub. 557.

You can include provisions that satisfy the requirement

TIP under section 508(e) even if you are not a private

foundation, and even if state law provisions satisfy

section 508(e) requirements.

11

Operation of state law. Some states have enacted statutory

provisions that satisfy the requirements of section 508(e). See

Appendix B in the Instructions for Form 1023. If you are

organized in a state that has statutory provisions addressing the

requirements of section 508(e), and if you wish to rely on your

state law provisions instead of including the provisions in your

organizing document, you should be certain that you know what

the specific provisions are and where to find them. Reliance on

state law to satisfy the rules under section 508(e) is explained in

Rev. Rul. 2024-10, 2024-22 I.R.B. 1240.

Note. By checking Line 3, you are attesting that either your

organizing document contains the appropriate provisions or that

the requirement is satisfied by operation of state law.

As a private foundation you are subject to all of the private

foundation rules, not just the specific provisions listed in section

508(e). You can find information about the private foundation

rules and the excise taxes that may be imposed for violations of

the rules in Pub. 4221-PF, Compliance Guide for 501(c)(3)

Private Foundations, and at IRS.gov/Charities-&-Non-Profits/

Private-Foundations/Private-Foundation-Excise-Taxes.

Special foundations-rule procedure for grants to individuals for travel or study. Private foundations are required to

obtain advance approval from the IRS before making grants to

individuals for travel, study, or similar purposes. Failure to do so

will result in excise taxes under section 4945. Under section

4945, the excise tax does not apply to an individual grant

awarded on an objective and nondiscriminatory basis pursuant

to a procedure approved by the IRS in advance. Additional

information regarding these rules is available at IRS.gov/

Charities-&-Non-Profits/Private-Foundations/Grants-toIndividuals.

To request advance approval of grantmaking procedures

under section 4945(g), you must complete and submit Form

8940. A user fee must accompany the form. The advance

approval request should be sent to the address indicated on

Form 8940. It cannot be submitted with Form 1023-EZ.

Additional information about advance approval of individual grant

procedures is available at IRS.gov/Charities- &-Non-Profits/

Private-Foundations/Advance-Approval-of-Grant-MakingProcedures. Alternatively, if you do not wish to submit a Form

1023-EZ and a Form 8940, private foundations required to

obtain advance approval may complete Form 1023 instead.

Part V. Reinstatement After Automatic

Revocation

You should complete this section only if you have had your

exempt status automatically revoked under section 6033(j)(1) for

failure to file required annual returns or notices for 3 consecutive

years, and you are applying for reinstatement under section 4 or

7 of Rev. Proc. 2014-11, 2014-3 I.R.B. 411.

Rev. Proc. 2014-11 establishes several different procedures

for reinstating organizations depending upon their size, number

of times they have been automatically revoked, and the

timeliness of filing for reinstatement. Therefore, you should

review the revenue procedure and determine which section

applies to you.

Note. You can apply using this form only if you are requesting

reinstatement under section 4 or 7 of the revenue procedure. If

you are applying for retroactive reinstatement under section 5 or

6 of Rev. Proc. 2014-11, you must submit the full Form 1023

along with the appropriate reasonable cause statement and a

statement confirming you have filed the required annual returns

as described in the revenue procedure.

12

Line 1. Section 4 of Rev. Proc. 2014-11. Check this box if:

• You were eligible to file either Form 990-EZ or Form 990-N

for each of the 3 consecutive years that you failed to file,

• This is the first time you have been automatically revoked

pursuant to section 6033(j), and

• You are submitting this application not later than 15 months

after the later of the date of your Revocation Letter or the

date on which the IRS posted your name on the Revocation

List at IRS.gov/Charities-&-Non-Profits/ExemptOrganizations-Select-Check.

By checking this box, you are also attesting that your failure to

file was not intentional and you have put in place procedures to

file required returns or notices in the future.

If you are requesting reinstatement under section 4 of

Rev. Proc. 2014-11, the foundation classification that

CAUTION you request on Part IV. Foundation Classification of this

form must match the foundation classification you had at the time

of your revocation. Otherwise, you must use Form 1023.

!

Line 2. Section 7 of Rev. Proc. 2014-11. Check this box if you

are seeking reinstatement under section 7 of Rev. Proc.

2014-11. By checking this box, you are agreeing to accept an

effective date of reinstatement as of the date of filing this

application.

Part VI. Signature

An officer, director, or trustee listed in Part I, line 8, who is

authorized to sign for the organization must electronically sign

Form 1023-EZ. To electronically sign Form 1023-EZ, the signer

must check the "penalties of perjury" box in Part VI and type his

or her name on the line provided. The signature must be

accompanied by the title or authority of the signer and the date.

Paperwork Reduction Act Notice. We ask for the information

on this form to carry out the Internal Revenue laws of the United

States. You are required to give us the information. We need it to

ensure that you are complying with these laws and to allow us to

figure and collect the right amount of tax.

You are not required to provide the information requested on

a form that is subject to the Paperwork Reduction Act unless the

form displays a valid OMB control number. Books or records

relating to a form or its instructions must be retained as long as

their contents may become material in the administration of any

Internal Revenue law. Generally, tax returns and return

information are confidential, as required by section 6103.

However, certain returns and return information of tax exempt

organizations and trusts are subject to public disclosure and

inspection, as provided by section 6104.

The time needed to complete and file this form will vary

depending on individual circumstances. The estimated burden

for tax exempt organizations filing this form is approved under

OMB control number 1545-0047 and is included in the estimates

shown in the instructions for their information return.

Comments and suggestions. We welcome your comments

about this publication and suggestions for future editions.

You can send us comments through IRS.gov/

FormComments. Or, you can write to the Internal Revenue

Service, Tax Forms and Publications, 1111 Constitution Ave.

NW, IR-6526, Washington, DC 20224.

Although we can't respond individually to each comment

received, we do appreciate your feedback and will consider your

comments and suggestions as we revise our tax forms,

instructions, and publications. Don’t send tax questions, tax

Form 1023-EZ Instructions

returns, or payments to the above address. Instead, see How To

File, earlier.

Form 1023-EZ Instructions

13

Form 1023-EZ Eligibility Worksheet

(Must be completed prior to completing Form 1023-EZ)

If you answer “Yes” to any of the worksheet questions, you are not eligible to apply for exemption under section 501(c)(3)

using Form 1023-EZ. You must apply on Form 1023. If you answer “No” to all of the worksheet questions, you may apply

using Form 1023-EZ.

1. Do you project that your annual gross receipts will exceed $50,000 in any of the

next 3 years?

Yes

No

2. Have your annual gross receipts exceeded $50,000 in any of the past 3 years?

Yes

No

3. Do you have total assets the fair market value of which is in excess of $250,000?

Yes

No

Yes

No

Yes

No

Yes

No

Gross receipts are the total amounts the organization received from all sources during its

annual accounting period, without subtracting any costs or expenses. You should consider

this year and the next 2 years.

Total assets include cash, accounts receivable, inventories, bonds and notes receivable,

corporate stocks, loans receivable, other investments, depreciable and depletable assets,

land, buildings, equipment, and any other assets.

4. Were you formed under the laws of a foreign country (U.S. territories are not

considered foreign countries)?

You are formed under the laws of a foreign country if you are not formed under the laws of

(1) the United States, its states, or territories; (2) federally recognized Indian tribal or

Alaskan native governments; or (3) the District of Columbia.

5. Is your mailing address in a foreign country (U.S. territories are not considered

foreign countries)?

Your mailing address is the address where all correspondence will be sent.

6. Are you a successor to, or controlled by, an entity suspended under section

501(p) (suspension of tax-exempt status of terrorist organizations)?

Section 501(p)(1) suspends the exemption from tax under section 501(a) of any

organization described in section 501(p)(2). An organization is described in section 501(p)

(2) if the organization is designated or otherwise individually identified (1) under certain

provisions of the Immigration and Nationality Act as a terrorist organization or foreign

terrorist organization; (2) in or pursuant to an Executive Order which is related to terrorism

and issued under the authority of the International Emergency Economic Powers Act or

section 5 of the United Nations Participation Act of 1945 for the purpose of imposing on

such organization an economic or other sanction; or (3) in or pursuant to an Executive

Order issued under the authority of any federal law, if the organization is designated or

otherwise individually identified in or pursuant to the Executive Order as supporting or

engaging in terrorist activity (as defined in the Immigration and Nationality Act) or

supporting terrorism (as defined in the Foreign Relations Authorization Act) and the

Executive Order refers to section 501(p)(2).

Under section 501(p)(3) of the Code, suspension of an organization’s tax exemption

begins on the date of the first publication of a designation or identification with respect to

the organization, as described above, or the date on which section 501(p) was enacted,

whichever is later. This suspension continues until all designations and identifications of

the organization are rescinded under the law or Executive Order under which such

designation or identification was made.

14

Form 1023-EZ Instructions

7. Are you organized as an entity other than a corporation, unincorporated

association, or trust?

Yes

No

8. Are you formed as a for-profit entity?

Yes

No

9. Are you a successor to a for-profit entity?

Yes

No

Yes

No

Yes

No

Answer “Yes” if you are organized as an LLC under the laws of the state in which you

were formed.

You are a successor if you have:

1. Substantially taken over all of the assets or activities of a for-profit entity;

2. Been converted or merged from a for-profit entity; or

3. Installed the same officers, directors, or trustees as a for-profit entity that no longer

exists.

10. Were you previously revoked or are you a successor to a previously revoked

organization (other than an organization the tax-exempt status of which was

automatically revoked for failure to file a Form 990-series return for 3 consecutive

years)?

Do not check “Yes” if your previous revocation, or your predecessor’s revocation, was an

automatic revocation (pursuant to section 6033(j)) for failing to satisfy Form 990-series

filing requirements for 3 consecutive years.

11. Are you currently recognized as tax exempt under another section of IRC 501(a) or

were you previously exempt under another section of IRC 501(a)?

Form 1023-EZ Instructions

15

12. Are you a church or a convention or association of churches described in section

170(b)(1)(A)(i)?

Yes

No

Yes

No

There is no single definition of the word “church” for tax purposes; however, the

characteristics generally attributed to churches include:

• A distinct legal existence,

• A recognized creed and form of worship,

• A definite and distinct ecclesiastical government,

• A formal code of doctrine and discipline,

• A distinct religious history,

• A membership not associated with any other church or denomination,

• Ordained ministers ministering to the congregation,

• Ordained ministers selected after completing prescribed courses of study,

• A literature of its own,

• Established places of worship,

• Regular congregations,

• Regular religious services,

• Sunday schools for the religious instruction of the young, and

• Schools for the preparation of ministers.

Although it is not necessary that each of the above characteristics be present, a

congregation or other religious membership group that meets regularly for religious

worship is generally required. A church includes mosques, temples, synagogues, and

other forms of religious organizations. For more information, see Pub. 1828.

13. Are you a school, college, or university described in section 170(b)(1)(A)(ii)?

An organization is a school if it:

1. Presents formal instruction as its primary function,

2. Has a regularly scheduled curriculum,

3. Has a regular faculty of qualified teachers,

4. Has a regularly enrolled student body, and

5. Has a place where educational activities are regularly carried on.

The term “school” includes primary schools, secondary schools, preparatory schools, high

schools, colleges, and universities. It does not include organizations engaged in both

educational and non-educational activities, unless the latter are merely incidental to the

educational activities.

16

Form 1023-EZ Instructions

14. Are you a hospital or medical research organization described in section 170(b)(1)

(A)(iii) or a hospital organization described in section 501(r)(2)(A)(i)?

Yes

No

Yes

No

An organization is a hospital described in section 170(b)(1)(A)(iii) if its principal purpose

or function is providing medical or hospital care, or medical education or research. Medical

care includes treatment of any physical or mental disability or condition, on an inpatient or

outpatient basis. Thus, if an organization is a rehabilitation institution, outpatient clinic, or

community mental health or drug treatment center, it is a hospital if its principal function is

providing treatment services as described above.

A hospital does not include convalescent homes, homes for children or the aged, or

institutions whose principal purpose or function is to train handicapped individuals to

pursue a vocation.

An organization is a medical research organization described in section 170(b)(1)(A)(iii) if

its principal purpose or function is the direct, continuous, and active conduct of medical

research in conjunction with a hospital. The hospital with which the organization is

affiliated must be described in section 501(c)(3), a federal hospital, or an instrumentality of

a governmental unit, such as a municipal hospital.

An organization is a hospital organization described in section 501(r)(2)(A)(i) if the

organization operates a facility which is required by a state to be licensed, registered, or

similarly recognized as a hospital.

15. Are you an agricultural research organization described in section 170(b)(1)(A)

(ix)?

An organization is an agricultural research organization described in section 170(b)(1)(A)

(ix) if it is an agricultural research organization directly engaged in the continuous active

conduct of agricultural research (as defined in section 1404 of the Agricultural Research,

Extension, and Teaching Policy Act of 1977) in conjunction with a land grant college or

university (as defined in such section) or a non-land grant college of agriculture (as

defined in such section), and during the calendar year in which the contribution is made

such organization is committed to spend such contribution for such research before

January 1 of the fifth calendar year which begins after the date such contribution is made.

Form 1023-EZ Instructions

17

16. Are you applying for exemption as a cooperative hospital service organization

under section 501(e)?

Yes

No

Yes

No

A cooperative hospital service organization described in section 501(e) is organized and

operated on a cooperative basis to provide its section 501(c)(3) hospital members one or

more of the following activities.

• Data processing.

• Purchasing (including purchasing insurance on a group basis).

• Warehousing.

• Billing and collection (including purchasing patron accounts receivable on a recourse

basis).

• Food.

• Clinical.

• Industrial engineering.

• Laboratory.

• Printing.

• Communications.

• Record center.

• Personnel (including selecting, testing, training, and educating personnel) services.

A cooperative hospital service organization must also meet certain other requirements

specified in section 501(e).

17. Are you applying for exemption as a cooperative service organization of operating

educational organizations under section 501(f)?

An organization is a cooperative service organization of operating educational

organizations if it is organized and operated solely to provide investment services to its

members. Those members must be organizations described in section 170(b)(1)(A)(ii) or

(iv) that are tax exempt under section 501(a) or whose income is excluded from taxation

under section 115.

18

Form 1023-EZ Instructions

18. Are you applying for exemption as a qualified charitable risk pool under section

501(n)?

Yes

No

A qualified charitable risk pool is treated as organized and operated exclusively for

charitable purposes. Check the appropriate box to indicate whether you are a charitable

risk pool. A qualified charitable risk pool is an organization that:

1. Is organized and operated only to pool insurable risks of its members (not including

risks related to medical malpractice) and to provide information to its members about

loss control and risk management,

2. Consists only of members that are section 501(c)(3) organizations exempt from tax

under section 501(a),

3. Is organized under state law authorizing this type of risk pooling,

4. Is exempt from state income tax (or will be after qualifying as a section 501(c)(3)

organization),

5. Has obtained at least $1,000,000 in startup capital from nonmember charitable

organizations,

6. Is controlled by a board of directors elected by its members, and

7. Is organized under documents requiring that:

a. Each member be a section 501(c)(3) organization exempt from tax under section

501(a),

b. Each member that receives a final determination that it no longer qualifies under

section 501(c)(3) notify the pool immediately, and

c. Each insurance policy issued by the pool provides that it will not cover events

occurring after a final determination described in (b).

Form 1023-EZ Instructions

19

19. Are you requesting classification as a supporting organization under section

509(a)(3)?

Yes

No

Yes

No

21. Do you or will you invest 5% or more of your total assets in securities or funds that

are not publicly traded?

Yes

No

22. Do you participate, or intend to participate, in partnerships (including entities or

arrangements treated as partnerships for federal tax purposes) in which you

share losses with partners other than section 501(c)(3) organizations?

Yes

No

23. Do you sell, or intend to sell carbon credits or carbon offsets?

Yes

No

24. Are you a Health Maintenance Organization (HMO)?

Yes

No

A supporting organization (as defined in section 509(a)(3)) differs from the other types of

public charities described in section 509. Instead of describing an organization that

conducts a particular kind of activity or that receives financial support from the general

public, section 509(a)(3) describes organizations that have established certain

relationships in support of public charities described in section 509(a)(1) or 509(a)(2).

Thus, an organization can qualify as a supporting organization (and not be classified as a

private foundation) even though it may be funded by a single donor, family, or corporation.

This kind of funding ordinarily would indicate private foundation status, but a section 509(a)

(3) organization has limited purposes and activities, and gives up a significant degree of

independence. A supporting organization is an organization that:

1. Is organized and operated exclusively for the benefit of, to perform the functions of, or

to carry out the purposes of one or more specified organizations as described in

section 509(a)(1) or 509(a)(2). These section 509(a)(1) and 509(a)(2) organizations

are commonly called publicly supported organizations.

2. Has one of three types of relationships with one or more organizations described in

section 509(a)(1) or 509(a)(2). It must be:

a. Operated, supervised, or controlled by one or more section 509(a)(1) or 509(a)(2)

organizations (Type I supporting organization);

b. Supervised or controlled in connection with one or more section 509(a)(1) or

509(a)(2) organizations (Type II supporting organization); or

c. Operated in connection with one or more section 509(a)(1) or 509(a)(2)

organizations (Type III supporting organization).

3. Is not controlled directly or indirectly by disqualified persons (as defined in section

4946) other than foundation managers and other than one or more organizations

described in section 509(a)(1) or 509(a)(2).

See Pub. 557 for more information.

20. Is a substantial purpose of your activities to provide assistance to individuals

through credit counseling activities such as budgeting, personal finance, financial

literacy, mortgage foreclosure assistance, or other consumer credit areas?

These activities involve the education of the consumer on budgeting, personal finance,

financial literacy, mortgage foreclosure assistance, or other consumer credit areas. It may

also involve assisting the consumer in consolidating debt and negotiating between debtors

and creditors to lower interest rates and waive late and over-limit fees.

20

Form 1023-EZ Instructions

25. Are you an Accountable Care Organization (ACO), or an organization that engages

in, or intends to engage in, ACO activities (such as participation in the Medicare

Shared Savings Program (MSSP) or in activities unrelated to the MSSP described

in Notice 2011-20, 2011-16 I.R.B. 652)?

Yes

No

Yes

No

Yes

No

Yes

No

Yes

No

Yes

No

ACOs are entities formed by groups of physicians, hospitals, and other health care

service providers and suppliers to manage and coordinate the care provided to patients.

For a discussion of tax law issues relating to ACOs, see Notice 2011-20 and FS-2011-11,

available at IRS.gov/uac/Tax-Exempt-Organizations-Participating-in-the-Medicare-SharedSavings-Program-through-Accountable-Care-Organizations.

26. Do you maintain or intend to maintain one or more donor advised funds?

In general, a donor advised fund is a fund or account that is owned and controlled by the

organization but that is separately identified by reference to contributions of a donor or

donors and with respect to which a donor (or any person appointed or designated by the

donor) has or expects to have advisory privileges concerning the distribution or investment

of amounts held in the fund or account by reason of the donor’s status as a donor. For

additional information, see Pub. 557.

Check “No” if you are a governmental unit referred to in section 170(c)(1) or a private

foundation referred to in section 509(a).

27. Are you organized and operated exclusively for testing for public safety and

requesting a foundation classification under section 509(a)(4)?

Generally, these organizations test consumer products to determine their acceptability

for use by the general public.

28. Are you requesting classification as a private operating foundation?

Private foundations lack general public support. What distinguishes a private operating

foundation from other private foundations is that it engages directly in the active conduct of

charitable, religious, educational, and similar activities (as opposed to indirectly carrying

out these activities by providing grants to individuals or other organizations). Private

operating foundations are subject to more favorable rules than other private foundations in

terms of charitable contribution deductions and attracting grants from private foundations.

However, to be classified as a private operating foundation, an organization must meet

certain tests. Additional information about private operating foundations is available at

IRS.gov/Charities-&-Non-Profits/Private-Foundations/Private-Operating-Foundations.

29. Are you a private foundation applying for reinstatement after automatic revocation

and requesting to change to a public charity foundation classification?

If you were a private foundation when you were automatically revoked, you must be

reinstated as a private foundation. Once an organization is classified as a private

foundation, it can only terminate its private foundation classification under the provisions of

IRC 507. An organization that was erroneously classified as a private foundation can

request correction of the error using Form 8940, Request for Miscellaneous Determination.

30. Are you applying for retroactive reinstatement of exemption under section 5 or 6

of Rev. Proc. 2014-11, after being automatically revoked?

Only organizations applying for reinstatement under section 4 or 7 of Rev. Proc. 2014-11

may use Form 1023-EZ. If you are applying for retroactive reinstatement under section 5 or

6 of Rev. Proc. 2014-11, you must submit the full Form 1023 along with the appropriate

reasonable cause statement and a statement confirming you have filed the required

annual returns as described in the revenue procedure.

Form 1023-EZ Instructions

21

31. Have you previously received a ruling or determination letter denying recognition

of exemption?

Yes

No

32. Have you previously been determined to be ineligible to file Form 1023-EZ?

Yes

No

33. Are you conducting activities involving controlled substances (within the meaning

of Schedule I and II of the Controlled Substances Act, 21 U.S.C.S. 801 et seq.)

which are prohibited by federal law regardless of the legality under the law of the

state in which such activity is conducted?

Yes

No

34. Are you engaged in exchanging, creating, or distributing digital assets?

Yes

No

22

Form 1023-EZ Instructions

National Taxonomy of Exempt

Entities (NTEE) Codes.

Arts, Culture & Humanities

Code

A01

A02

A03

A05

A11

A12

A19

A20

A23

A24

A25

A26

A27

A30

A31

A32

A33

A34

A40

A50

A51

A52

A54

A56

A57

A60

A61

A62

A63

A65

A68

A69

A6A

A6B

A6C

A6E

A70

A80

A82

A84

A90

A99

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Arts & Culture

Cultural & Ethnic Awareness

Folk Arts

Art Education

Arts & Humanities Councils &

Agencies

Community Celebrations

Media & Communications

Film & Video

Television

Printing & Publishing

Radio

Visual Arts

Museums

Art Museums

Children’s Museums

History Museums

Natural History & Natural

Science Museums

Science & Technology Museums

Performing Art

Performing Arts Centers

Dance

Ballet

Theater

Music

Symphony Orchestras

Opera

Singing & Choral Groups

Bands & Ensembles

Performing Arts Schools

Humanities Organizations

Historical Organizations

Historical Societies & Historic

Preservation

Commemorative Events

Arts Service

Arts, Culture & Humanities

N.E.C.

Education

Code

B01

B02

B03

B05

B11

B12

B19

B20

B21

B24

B25

B28

B29

B30

B40

B41

B42

B43

B50

B60

B70

B80

B82

B83

B84

Alliances & Advocacy

Organizations

Management & Technical

Assistance

Professional Society &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Elementary & Secondary

Schools

Preschools

Primary & Elementary Schools

Secondary & High Schools

Special Education

Charter Schools

Vocational & Technical Schools

Higher Education Institutions

Two-Year Colleges

Two-Year Colleges

Undergraduate Colleges

Graduate & Professional Schools

Adult Education

Libraries

Student Services

Scholarships & Student Financial

Aid

Student Sororities & Fraternities

Alumni Associations

B90

B92

B94

B99

Educational Services

Remedial Reading &

Encouragement

Parent & Teacher Groups

Education N.E.C.

Environment

Code

C01

C02

C03

C05

C11

C12

C19

C20

C27

C30

C32

C34

C35

C36

C40

C41

C42

C50

C60

C99

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Pollution Abatement & Control

Recycling

Natural Resources Conservation

& Protection

Water Resources, Wetland

Conservation & Management

Land Resources Conservation

Energy Resources Conservation

& Development

Forest Conservation

Botanical, Horticultural &

Landscape Services

Botanical Gardens & Arboreta

Garden Clubs

Environmental Beautification

Environmental Education

Environmental N.E.C.

Animal-Related

Code

D01

D02

D03

D05

D11

D12

D19

D20

D30

D31

D32

D33

D34

D40

D50

D60

D61

D99

Alliance & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Animal Protection & Welfare

Wildlife Preservation &

Protection

Protection of Endangered

Species

Bird Sanctuaries

Fisheries Resources

Wildlife Sanctuaries

Veterinary Services

Zoos & Aquariums

Animal Services N.E.C.

Animal Training

Animal Related N.E.C.

Health Care

Code

E01

E02

E03

E05

E11

E12

E19

E20

E21

E22

E24

E30

E31

E32

E40

E42

E50

E60

E61

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Hospitals

Community Health Systems

General Hospitals

Specialty Hospitals

Ambulatory & Primary Health

Care

Group Health Practices

Community Clinics

Reproductive Health Care

Family Planning

Rehabilitative Care

Health Support

Blood Banks

E62

E65

E6A

E70

E80

E86

E90

E91

E92

E99

Emergency Medical Services &

Transport

Organ & Tissue Banks

Pharmacies & Drugstores

Public Health

Health (General & Financing)

Patient & Family Support

Nursing

Nursing Facilities

Home Health Care

Health Care N.E.C.

Mental Health & Crisis

Intervention

Code

F01

F02

F03

F05

F11

F12

F19

F20

F21

F22

F30

F31

F32

F33

F40

F42

F50

F52

F53

F54

F60

F70

F80

F99

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Substance Abuse Dependency,

Prevention & Treatment

Substance Abuse Prevention

Substance Abuse Treatment

Mental Health Treatment

Psychiatric Hospitals

Community Mental Health

Centers

Residential Mental Health

Treatment

Hot Line & Crisis Intervention

Sexual Assault Services

Addictive Disorders N.E.C.

Smoking Addiction

Eating Disorders & Addictions

Gambling Addiction

Counseling

Mental Health Disorders

Mental Health Associations

Mental Health & Crisis

Intervention N.E.C.

Voluntary Health Associations &

Medical Disciplines

Code

G01

G02

G03

G05

G11

G12

G19

G20

G25

G30

G32

G40

G41

G42

G43

G44

G45

G48

G50

G51

G54

G60

G61

G70

G80

G81

G83

G84

G90

G92

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institute & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Birth Defects & Genetic Diseases

Down Syndrome

Cancer

Breast Cancer

Diseases of Specific Organs

Eye Diseases, Blindness &

Vision Impairments

Ear & Throat Diseases

Heart & Circulator System

Diseases & Disorders

Kidney Diseases

Lung Diseases

Brain Disorder

Nerve, Muscle, & Bone Diseases

Arthritis

Epilepsy

Allergy Related Diseases

Asthma

Digestive Diseases & Disorders

Specific Named Disorders

AIDS

Alzheimer’s Diseases

Autism

Medical Disciplines

Biomedicine & Bioengineering

G94

G96

G98

G99

G9B

Geriatrics

Neurology & Neuroscience

Pediatrics

Voluntary Health Associations,

Medical Disciplines N.E.C.

Surgical Specialties

Medical Research

Code

H01

H02

H03

H05

H11

H12

H19

H20

H25

H30

H32

H40

H41

H42

H43

H44

H45

H48

H50

H51

H54

H60

H61

H70

H80

H81

H83

H84

H90

H92

H94

H96

H98

H99

H9B

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institute & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Birth Defects & Genetic Diseases

Research

Down Syndrome Research

Cancer Research

Breast Cancer Research

Diseases of Specific Organs

Research

Eye Diseases, Blindness &

Vision Impairments Research

Ear & Throat Diseases Research

Heart & Circulatory System

Diseases & Disorders Research

Kidney Diseases Research

Lung Diseases Research

Brain Disorders Research

Nerve, Muscle & Bone Diseases

Research

Arthritis Research

Epilepsy Research

Allergy-Related Diseases

Research

Asthma Research

Digestive Diseases & Disorders

Research

Specifically Named Diseases

Research

AIDS Research

Alzheimer’s Disease Research

Autism Research

Medical Disciplines Research

Biomedicine & Bioengineering

Research

Geriatrics Research

Neurology & Neuroscience

Research

Pediatrics Research

Medical Research N.E.C.

Surgical Specialties Research

Crime & Legal-Related

Code

I01

I02

I03

I05

I11

I12

I19

I20

I21

I23

I30

I31

I40

I43

I44

I50

I51

I60

I70

I71

I72

I73

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Crime Prevention

Youth Violence Prevention

Drunk Driving-Related

Correctional Facilities

Half-Way Houses for Offenders &

Ex-Offenders

Rehabilitation Services for

Offenders

Inmate Support

Prison Alternatives

Administration of Justice

Dispute Resolution & Mediation

Law Enforcement

Protection Against Abuse

Spouse Abuse Prevention

Child Abuse Prevention

Sexual Abuse Prevention

23

National Taxonomy of Exempt Entities (NTEE) Codes. (Continued)

I80

I83

I99

Legal Services

Public Interest Law

Crime & Legal-Related N.E.C.

Employment

Code

J01

J02

J03

J05

J11

J12

J19

J20

J21

J22

J30

J32

J33

J40

J99

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Single Organization Support

Consumer Lending

Fundraising & Fund Distribution

Support N.E.C.

Employment Preparation &

Procurement

Vocational Counseling

Job Training

Vocational Rehabilitation

Goodwill Industries

Sheltered Employment

Labor Unions

Employment N.E.C.

Food, Agriculture & Nutrition

Code

K01

K02

K03

K05

K11

K12

K19

K20

K25

K26

K28

K2A

K2B

K2C

K30

K31

K34

K35

K36

K40

K50

K6A

K6B

K6C

K6D

K6E

K6F

K90

K91

K92

K93

K94

K95

K96

K97

K98

K99

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Agricultural Programs

Farmland Preservation

Animal Husbandry

Farm Bureaus & Granges

Other Vegetable (except Potato)

& Melon Farming

Soil Preparation, Planting, &

Cultivating

Wineries

Food Programs

Food Banks & Pantries

Congregate Meals

Soup Kitchens

Meals on Wheels

Nutrition

Home Economics

Meat Markets

Confectionery & Nut Stores

Caterers

Mobile Food Services

Drinking Places

Snack Nonalcoholic Beverage

Bars

Limited-Service Restaurants

Supermarkets & Other Grocery

(except Convenience) Stores

Convenience Stores

Fruit & Vegetable Markets

All Other Specialty Food Stores

Food (Health) Supplement

Stores

Warehouse Clubs &

Supercenters

Food Service Contractors

Full-Service Restaurants

Food, Agriculture & Nutrition

N.E.C.

Housing & Shelter

Code

L01

L02

L03

L05

L11

L12

L19

L20

L21

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Housing Development,

Construction & Management

Low-Income & Subsidized Rental

Housing

24

L22

L24

L25

L30

L40

L41

L4A

L4B

L50

L80

L81

L82

L99

Senior Citizens’ Housing &

Retirement Communities

Independent Housing for People

with Disabilities

Housing Rehabilitation

Housing Search Assistance

Temporary Housing

Homeless Shelters

Hotels (except Casino Hotels) &

Motels

Bed and Breakfast Inns

Homeowners & Tenants

Associations

Housing Support

Home Improvement & Repairs

Housing Expense Reduction

Support

Housing & Shelter N.E.C.

Public Safety, Disaster

Preparedness & Relief

Code

M01

M02

M03

M05

M11

M12

M19

M20

M23

M24

M40

M41

M42

M60

M99

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Disaster Preparedness & Relief

Services

Search & Rescue Squads

Fire Prevention

Safety Education

First Aid

Automotive Safety

Public Safety Benevolent

Associations

Public Safety, Disaster

Preparedness & Relief N.E.C.

Recreation & Sports

Code

N01

N02

N03

N05

N11

N12

N19

N20

N2A

N2B

N30

N31

N32

N40

N50

N52

N60

N61

N62

N63

N64

N65

N66

N67

N68

N69

N6A

N70

N71

N72

N80

N99

Alliances & Advocacy

Employment Services

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Camps

RV (Recreational Vehicle) Parks

& Campgrounds

Recreational and Vacation

Camps (Except Campgrounds)

Physical Fitness & Community

Recreational Facilities

Community Recreational Centers

Parks & Playgrounds

Sports Training Facilities,

Agencies

Recreational Clubs

Fairs

Amateur Sports

Fishing & Hunting

Basketball

Baseball & Softball

Soccer

Football

Racquet Sports

Swimming & Other Water

Recreation

Winter Sports

Equestrian

Golf

Amateur Sports Competitions

Olympics

Special Olympics

Professional Athletic Leagues

Recreation & Sports N.E.C.

Youth Development

Code

O01

O02

Alliances & Advocacy

Management & Technical

Assistance

O03

O05

O11

O12

O19

O20

O21

O22

O23

O30

O31

O40

O41

O42

O43

O50

O51

O52

O53

O54

O55

O99

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Youth Centers & Clubs

Boys Clubs

Girls Clubs

Boys & Girls Clubs

Adult & Child - Matching

Programs

Big Brothers & Big Sisters

Scouting

Boy Scouts of America

Girl Scouts of the U.S.A.

Camp Fire

Youth Development Programs

Youth Community Service Clubs

Youth Development - Agricultural

Youth Development - Business

Youth Development - Citizenship

Youth Development - Religious

Leadership

Youth Development N.E.C.

Human Services

Code

P01

P02

P03

P05

P11

P12

P19

P20

P21

P22

P24

P26

P27

P28

P29

P30

P31

P32

P33

P40

P42

P43

P44

P45

P46

P47

P50

P51

P52

P58

P60

P61

P62

P70

P71

P73

P74

P75

P76

P7A

P80

P81

P82

P83

P84

P85

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Human Service Organizations

American Red Cross

Urban League

Salvation Army

Volunteers of America

Young Mens’ or Womens’

Associations

Neighborhood Centers

Thrift Shops

Children & Youth Services

Adoption

Foster Care

Child Day Care

Family Services

Single Parent Agencies

Family Violence Shelters,

Services

In-Home Assistance

Family Services for Adolescent

Parents

Family Counseling

Pregnancy Centers

Personal Social Services

Financial Counseling

Transportation Assistance

Gift Distribution

Emergency Assistance

Travelers’ Aid

Victims’ Services

Residential Care & Adult Day

Programs

Adult Day Care

Group Homes

Hospices

Supportive Housing for Older

Adults

Homes for Children &

Adolescents

Residential Intellectual &

Developmental Disability

Facilities (Group Homes,

Intermediate Care Facilities &

Hospitals)

Centers to Support the

Independence of Specific

Populations

Senior Centers

Developmentally Disabled

Centers

Womens’ Centers

Ethnic & Immigrant Centers

Homeless Centers

P86

P87

P88

P99

Blind & Visually Impaired

Centers

Deaf & Hearing Impaired Centers

LGBT Centers

Human Services N.E.C.

International, Foreign Affairs &

National Security

Code

Q01

Q02

Q03

Q05

Q11

Q12

Q19

Q20

Q21

Q22

Q23

Q30

Q31

Q32

Q33

Q35

Q40

Q41

Q42

Q43

Q50

Q51

Q70

Q71

Q99

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Promotion of International

Understanding

International Cultural Exchange

International Academic

Exchange

International Exchange N.E.C.

International Development

International Agricultural

Development

International Economic

Development

International Relief

International Democracy & Civil

Society Development

International Peace & Security

Arms Control & Peace

United Nations Associations

National Security

International Affairs, Foreign

Policy & Globalization

International Economic & Trade

Policy

International Human Rights

International Migration &

Refugee Issues

International, Foreign Affairs &

National Security N.E.C.

Civil Rights, Social Action &

Advocacy

Code

R01

R02

R03

R05

R11

R12

R19

R20

R22

R23

R24

R25

R26

R28

R30

R40

R60

R61

R62

R63

R67

R99

Alliances & Advocacy

Organizations

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Civil Rights

Minority Rights

Disabled Persons’ Rights

Womens’ Rights

Seniors’ Rights

Lesbian & Gay Rights

Childrens’ Rights

Intergroup & Race Relations

Voter Education & Registration

Civil Liberties

Reproductive Rights

Right to Life

Censorship, Freedom of Speech

& Press

Right to Die & Euthanasia

Civil Rights, Social Action &

Advocacy N.E.C.

Community Improvement &

Capacity Building

Code

S01

S02

S03

S05

S11

S12

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

National Taxonomy of Exempt Entities (NTEE) Codes. (Continued)

S19

S20

S21

S22

S30

S31

S32

S40

S41

S43

S46

S47

S50

S80

S81

S82

S99

Support N.E.C.

Community & Neighborhood

Development

Community Coalitions

Neighborhood & Block

Associations

Economic Development

Urban & Community Economic

Development

Rural Economic Development

Business & Industry

Chambers of Commerce &

Business Leagues

Small Business Development

Boards of Trade

Real Estate Associations

Nonprofit Management

Community Service Clubs

Womens’ Service Clubs

Mens’ Service Clubs

Community Improvement &

Capacity Building N.E.C.

Philanthropy, Volunteerism &

Grantmaking Foundations

Code

T01

T02

T03

T05

T11

T12

T19

T20

T21

T22

T23

T30

T31

T40

T50

T70

T90

T99

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Private Grantmaking

Foundations

Corporate Foundations

Private Independent Foundations

Private Operating Foundations

Public Foundations

Community Foundations

Volunteerism Promotion

Philanthropy, Charity &

Volunteerism Promotion

Federated Giving Programs

Named Trusts N.E.C.

Philanthropy, Volunteerism &

Grantmaking Foundations N.E.C.

Science & Technology

Code

U01

U02

U03

U05

U11

U12

U19

U20

U21

U30

U31

U33

U34

U36

U40

U41

U42

U50

U99

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

General Science

Marine Science & Oceanography

Physical & Earth Sciences

Astronomy

Chemistry & Chemical

Engineering

Mathematics

Geology

Engineering & Technology

Computer Science

Engineering

Biological & Life Sciences

Research

Science & Technology N.E.C.

Social Science

Code

V01

V02

V03

V05

V11

V12

V19

V20

V21

V22

V23

V24

V25

V26

V30

V31

V32

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Social Science

Anthropology & Sociology

Economics

Behavioral Science

Political Science

Population Studies

Law & Jurisprudence

Interdisciplinary Research

Black Studies

Womens’ Study

V33

V34

V35

V36

V37

V99

Ethnic Studies

Urban Studies

International Studies

Gerontology

Labor Studies

Social Science N.E.C.

Public & Societal Benefit

Code

W01

W02

W03

W05

W11

W12

W19

W20

W22

W24

W30

W40

W50

W60

W61

W70

W80

W90

W99

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Government & Public

Administration

Public Finance, Taxation &

Monetary Policy

Citizen Participation

Military & Veterans’

Organizations

Public Transportation Systems

Telecommunications

Financial Institutions

Credit Unions

Leadership Development

Public Utilities

Consumer Protection

Public & Societal Benefit N.E.C.

Religion-Related

Code

X01

X02

X03

X05

X11

X12

X19

X20

X21

X22

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Christianity

Protestant

Roman Catholic

X30

X40

X50

X70

X80

X81

X82

X83

X84

X90

X99

Judaism

Islam

Buddhism

Hinduism

Religious Media &

Communications

Religious Film & Video

Religious Television

Religious Printing & Publishing

Religious Radio

Interfaith Coalitions

Religion Related, N.E.C.

Mutual & Membership Benefit

Code

Y01

Y02

Y03

Y05

Y11

Y12

Y19

Y20

Y22

Y23

Y24

Y25

Y30

Y33

Y34

Y35

Y40

Y41

Y42

Y43

Y44

Y50

Y99

Alliances & Advocacy

Management & Technical

Assistance

Professional Societies &

Associations

Research Institutes & Public

Policy Analysis

Single Organization Support

Fundraising & Fund Distribution

Support N.E.C.

Insurance Providers

Local Benevolent Life Insurance

Associations

Mutual Insurance Companies &

Associations

Supplemental Unemployment

Compensation

State-Sponsored Workers’

Compensation Reinsurance

Organizations

Pension & Retirement Funds

Teachers’ Retirement Fund

Associations

Employee-Funded Pension

Trusts

Multi-Employer Pension Plans

Fraternal Societies

Fraternal Beneficiary Societies

Domestic Fraternal Societies

Voluntary Employees Beneficiary

Associations (Non-Government)

Voluntary Employees Beneficiary

Associations (Government)

Cemeteries

Mutual & Membership Benefit

N.E.C.

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