Form 1023 Preparation Checklist

Incorporated as a nonprofit in your state

You must have filed articles of incorporation and received your certificate before filing Form 1023.

EIN obtained from the IRS

Apply free at IRS.gov. You'll need your EIN to create your Pay.gov account and file the form.

Bylaws drafted and adopted by the board

The IRS requires a complete copy of your bylaws with your application. They must include a conflict of interest policy.

Board of directors in place

At least 3 independent directors recommended. You'll need to list all directors with addresses and compensation.

Mission statement written

A clear, specific statement of what you do, who you serve, and what impact you have.

Signed copy of articles of incorporation

A complete copy with all amendments. Must include IRS-required purpose and dissolution clauses.

Complete copy of bylaws

Including the conflict of interest policy, which the IRS specifically requires and asks about.

Conflict of interest policy (signed)

Form 1023 Part V asks whether you have one. Answer must be 'yes' with a copy attached.

Minutes from organizational meeting

Minutes from your first board meeting showing adoption of bylaws, election of officers, and other organizational actions.

Articles include IRS purpose clause

Must state the organization is 'organized exclusively for charitable, educational, religious, or scientific purposes within the meaning of Section 501(c)(3).'

Articles include dissolution clause

Must state that upon dissolution, assets will be distributed to another 501(c)(3) organization.

Articles include private inurement restriction

Must state that no part of net earnings will benefit private individuals (except reasonable compensation for services).

Organization name matches exactly

The name on your Form 1023 must exactly match your articles of incorporation — including 'Inc.' or 'Corporation.'

Bylaws define board structure and terms

Number of directors, term lengths, election process, removal procedures, and vacancy filling.

Bylaws define officer roles and duties

President, Secretary, Treasurer at minimum. Include how officers are elected and terms of service.

Bylaws include meeting procedures

Annual meeting, regular meeting schedule, quorum requirements, notice procedures, and voting rules.

Bylaws include conflict of interest policy

Or reference a separately adopted policy. Must include disclosure, recusal, and documentation procedures.

Bylaws include dissolution clause

Should mirror the dissolution language in your articles of incorporation.

Bylaws include amendment procedures

How bylaws can be changed — who can propose, notice requirements, and vote threshold.

Pay.gov account created

Both Form 1023 and 1023-EZ are filed through Pay.gov. Create your account before you're ready to file.

Confirmed which form to file (1023 vs 1023-EZ)

Complete the IRS eligibility worksheet. Most small nonprofits (<$50K/year) qualify for the simpler 1023-EZ.

Payment method ready ($275 or $600)

Form 1023-EZ: $275. Full Form 1023: $600. Non-refundable. Pay by credit card or bank transfer through Pay.gov.

Application filed and confirmation saved

Save your confirmation number and receipt. The IRS will mail your determination letter — keep it forever.