New IRS Rules Require Electronic Filing of Form 1023

Other than the electronic filing requirement, no changes were made to Form 1023.

The IRS has revised Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, to require electronic filing. The new rules go into effect on January 31, 2020, although there is a 90-day grace period during which time the IRS will continue to accept paper filings of Form 1023. After the grace period, all Form 1023 filings must be submitted online at Pay.gov. The user fee for 2020 will remain unchanged at $600 and can be paid directly from a bank account or by credit or debit card at the time of filing.

Other than the electronic filing requirement, no changes were made to Form 1023. The instructions in Nolo’s nonprofit formation books, How to Form a Nonprofit Corporation and How to Form a Nonprofit Corporation in California, on how to prepare and file Form 1023 are still applicable, with the exception of the information on printing, assembling, and mailing the Form 1023 to the IRS. For more information, see the IRS website.

Effective January 31, 2020.