Did you Know... Charities operating under $5,000 may have tax exempt status without filing for formal IRS recognition?

Public Charity - Exemption Application

Public Charity - Exemption Application


To be exempt under section 501(c)(3), an organization must file an application for recognition of exemption with the IRS. The law provides limited exceptions to the filing requirement.

The form required to apply for exemption under section 501(c)(3) is Form 1023. Form 1023 has instructions and checklists to help you provide the information required to process your application. The IRS will not process an incomplete application.

See When to File for an explanation of the deadlines for filing Form 1023.

Exceptions to Application Requirement

The following organizations are excepted from the exemption application requirement:

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Churches, their integrated auxiliaries, and conventions or associations of churches; and
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An organization that is not a private foundation and the gross receipts of which in each taxable year are normally not more than $5,000.