557 and at IRS.gov/Charities.įorm 1023-EZ does not allow you to request an exception to filing Form 990, Return of Organization Exempt From Income Tax Form 990-EZ, Short Form Return of Organization Exempt From Income Tax or Form 990-N. Information on annual information return and electronic notice filing requirements and exceptions to the filing requirements may be found in Pub. If Form 990-N is due while Form 1023-EZ is pending, the organization may need to contact the IRS at 87 and ask for an account to be established for the organization so that it may file the notice. If an annual information return or tax return is due while Form 1023-EZ is pending, complete the return, check the “Application pending” box in the heading, and send the return to the address indicated in the instructions. Failure to file a required return or notice for three consecutive years will result in auto-revocation of your tax-exempt status.Īn organization that is required to file a Form 990-series annual information return or submit Form 990-N must do so even if its application for recognition of exemption has not been filed or has been filed but not yet approved. However, an eligible organization, other than a private foundation, that normally has gross receipts of less than $50,000 is not required to file an annual return, but must furnish an annual electronic notice on Form 990-N (e-Postcard) providing the information required by section 6033(i). Generally, an organization that qualifies for exemption under section 501(c)(3) is required to file an annual return in accordance with section 6033(a). Alternatively, you may complete Form 1023 in its entirety instead of completing Form 1023-EZ. This correspondence should be sent after you receive your Determination Letter. The correspondence should include your name, employer identification number (EIN), the effective date you are requesting, an explanation of why the earlier date is warranted, and any supporting documents.
If you do not file Form 1023-EZ within 27 months of formation, and you believe you qualify for an earlier effective date than the submission date, you can request the earlier date by sending correspondence to the address below. If you do not file Form 1023-EZ within 27 months of formation, the effective date of your exempt status will be the date you filed Form 1023-EZ (submission date). Generally, if you file Form 1023-EZ within 27 months after the end of the month in which you were legally formed, and we approve the application, the legal date of formation will be the effective date of your exempt status. When To File (Effective Date of Exemption)
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