Form 1023-EZ Eliminates Earlier Effective Date Option

Nonprofits that want to request an earlier effective date for their tax exemption than the date of their exemption application can no longer use Form 1023-EZ. Any nonprofit that has been in existence for more than 27 months and believes it qualifies for an earlier effective date for exemption must request the earlier effective date by completing Form 1023 in its entirety instead of Form 1023-EZ.

Effective January 29, 2020.