Form 1023 Preparation Checklist
Make sure you have every Form 1023 document, IRS clause, attachment, fee, and Pay.gov filing step before applying for 501(c)(3) tax-exempt status. If you are still deciding between Form 1023 and Form 1023-EZ, start with the plain-English Form 1023 instructions guide. Drafting your narrative is easier if you start from a structured outline - try the free Nonprofit Business Plan Generator.
Form 1023 vs. Form 1023-EZ: Which Should You File?
Choose the IRS form before you gather attachments or pay the non-refundable Pay.gov fee.
File Form 1023-EZ when...
Your nonprofit is small, simple, and eligible under the IRS worksheet. In general, 1023-EZ is for organizations that expect gross receipts of $50,000 or less and have assets of $250,000 or less.
- You are a straightforward public charity.
- You do not need to attach a full activity narrative or financial schedules.
- You have reviewed the IRS eligibility worksheet and can answer every disqualifying question correctly.
- You are comfortable with a streamlined application and the $275 user fee.
File the full Form 1023 when...
Your nonprofit is larger, more complex, or does not qualify for the 1023-EZ. The full application asks for more detail because the IRS reviews your activities, governance, finances, and relationships more closely.
- You expect receipts above $50,000 per year or assets above $250,000.
- You need to explain complex programs, grants, compensation, fundraising, or related-party transactions.
- You are forming a school, hospital, supporting organization, private foundation, or another structure that needs deeper IRS review.
- You are ready to prepare narratives, financial projections, governing documents, and attachments with the $600 user fee.
Practical rule: if your organization is simple and comfortably eligible, start with the 1023-EZ checklist view above. If you are unsure, complex, or close to a threshold, switch to the full Form 1023 view so you gather the narrative, financial, and governance evidence before filing.
Prerequisites
0/5Incorporated as a nonprofit in your state
You must have filed articles of incorporation and received your certificate before filing Form 1023.
Articles of Incorporation GuideEIN obtained from the IRS
Apply free at IRS.gov. You'll need your EIN to create your Pay.gov account and file the form.
How to Get an EINBylaws 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.
Use the Free Bylaws GeneratorBoard of directors in place
At least 3 independent directors recommended. You'll need to list all directors with addresses and compensation.
Board RequirementsMission statement written
A clear, specific statement of what you do, who you serve, and what impact you have.
Mission Statement GuideRequired Documents
0/4Signed 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 of Incorporation Review
0/4Articles 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).'
Required LanguageArticles 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 Review
0/6Bylaws 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.
Filing
0/4Pay.gov account created
Both Form 1023 and 1023-EZ are filed through Pay.gov. Create your account before you're ready to file.
Create Pay.gov AccountConfirmed which form to file (1023 vs 1023-EZ)
Complete the IRS eligibility worksheet. Most small nonprofits (<$50K/year) qualify for the simpler 1023-EZ.
1023-EZ Eligibility WorksheetPayment 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.