Form 1023 Checklist: Documents & Filing Steps

Eligible for Form 1023-EZ$275 user feeNeed the full Form 1023$600 user fee

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Choose the form

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Confirmed which form you can fileComplete the IRS Form 1023-EZ eligibility worksheet before you pay. Gross receipts are generally $50,000 or less and assets $250,000 or less, and every disqualifying question must be clear. If any answer disqualifies you, prepare the full Form 1023.1023-EZ eligibility worksheet

Organization basics

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Organizing document in placeA corporation needs filed articles and the state certificate. Form 1023-EZ can also be used by certain unincorporated associations and trusts. The name on the application must match the organizing document. A designator such as Inc. or Corporation is a state naming rule, not a universal IRS requirement.Articles of incorporation guide

EIN obtained from the IRSApply free at IRS.gov. You need the EIN to create the Pay.gov account and file.How to get an EIN

Board of directors in placeThree independent directors is the usual recommendation. You will list the people who govern the organization.Board requirements

Mission statement writtenState what you do, who it is for, and the result you are organized to achieve. You will use this language when you describe your activities.Mission statement guide

Brief activity description and NTEE codeForm 1023-EZ asks you to describe your activities on the form and to enter an NTEE code. It does not ask for the long narrative the full Form 1023 requires.Form 1023 instructions guide

Documents on file

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Articles include the required IRS clausesThe articles need a 501(c)(3) purpose clause, a dissolution clause that sends remaining assets to another 501(c)(3), and a ban on private inurement. On Form 1023-EZ you attest that this language is present. On the full Form 1023 you upload a signed copy with every amendment.Required organizing language

Bylaws adoptedAdopt bylaws that cover the board, officers, meetings, and amendments. A conflict of interest policy is a common addition, in the bylaws or separately. The full Form 1023 asks about a policy and says adopting one is not required for exemption. Form 1023-EZ does not ask you to attest to that policy.Use the free bylaws generator

Organizational meeting minutes on fileKeep minutes from the meeting that adopted the bylaws and elected officers. Form 1023-EZ does not ask you to upload them. Have them available if you file the full Form 1023.

File and pay

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Pay.gov account createdBoth forms are filed on Pay.gov. Create the account before you are ready to submit.Create a Pay.gov account

Non-refundable user fee readyForm 1023-EZ is $275. The full Form 1023 is $600. Pay by card or bank transfer on Pay.gov when you submit, and confirm the amount there before you pay.

Application submitted and confirmation savedSave the Pay.gov confirmation number and receipt. Keep the IRS determination letter with your permanent records.

When to use Form 1023-EZ or the full Form 1023

The checklist above follows the form you selected. Read the Form 1023 instructions guide if you want the longer walkthrough before you pay.

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 can attest to your organizing documents instead of uploading a narrative or financial schedules.
You have reviewed the IRS eligibility worksheet and can answer every disqualifying question correctly.
You are comfortable with the streamlined application and the $275 user fee.

Review Form 1023-EZ eligibility

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, and uploads with the $600 user fee.

Read the Form 1023 instructions

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Form 1023 checklist FAQ

Do I upload articles and bylaws with Form 1023-EZ?

Are the Form 1023 user fees refundable?

What pushes an organization onto the full Form 1023?

Form 1023 Preparation Checklist