The US Internal Revenue Service provides information for organizations that want to become tax-exempt under 501(c)(3). Please review the
IRS Publication 557—Tax-Exempt Status for an Organization*. The publication provides federal tax exemption application procedures based on nonprofit types.
File IRS publication 557 and IRS Form 1023* with the Internal Revenue Service as a 501(c)(3) preferably within 15 months of the date of incorporation. The IRS requires you to submit your organization's Federal Employer Identification Number (FEIN) with the letter of determination even if the company does not have employees. The number is used by the IRS to track reports and an organization's 1023 tax-exempt application. Obtain a Federal Tax Identification Number if you have not already done so.
The IRS will then recognize the organization as exempt from paying income tax on most revenues. Donations made to the organization are also tax-exempt.
Download IRS Publication 1828—Tax Guide for Churches and Religious Organizations* or read current IRS information for Charities & Nonprofits.
For more information, call the US Internal Revenue Service Tax Exempt and Government Entities Division at (877) 829-5500.
