What kinds of organizations can file Form 1023

Organizations that can file Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, include those that are organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals. Specifically, the following types of organizations may file Form 1023:

1. Corporations: Organized under federal or state statute, or a statute of a federally recognized Indian tribal or Alaskan native government.
2. Limited Liability Companies (LLCs): Treated as a corporation rather than a partnership for tax purposes.
3. Unincorporated Associations: Formed under state law with at least two members who have signed a written document creating an entity with a specifically defined purpose.
4. Trusts: Formed by a trust agreement or declaration of trust, or through a will, and funded with property.

Additionally, certain organizations may be considered tax-exempt under section 501(c)(3) without filing Form 1023, including:

• Churches, including synagogues, temples, and mosques.
• Integrated auxiliaries of churches and conventions or associations of churches.
• Any organization that has gross receipts in each tax year of normally not more than $5,000.

These organizations may choose to file Form 1023 to receive a determination letter stating they are recognized as exempt under section 501(c)(3) status, which also specifies whether contributions to that organization are tax-deductible.

Sources:
Publication 557 (1/2024)
§ 501. Exemption from tax on corporations, certain trusts, etc.
Instructions for Form 1023 (01/2020)
Instructions for Form 1023-EZ (01/2023)
Instructions for Form 1024 (01/2022)
Instructions for Form 990 Return of Organization Exempt From Income Tax (2023)
Instructions for Form 1024-A (01/2021)