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                                                                                                            Department of the Treasury
                                                                                                            Internal Revenue Service
Instructions for Form 

1023-EZ

(Rev. January 2023)
Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of 
the Internal Revenue Code

Section references are to the Internal Revenue Code unless                  photographs and calling 1-800-THE-LOST (1-800-843-5678) if 
otherwise noted.                                                            you recognize a child.

Contents                                                             Page   Email Subscription
General Instructions  . . . . . . . . . . . . . . . . . . . . . . . . .  1  The IRS has established a subscription-based email service for 
Purpose of Form . . . . . . . . . . . . . . . . . . . . . . . . .        1  tax professionals and representatives of tax-exempt 
Who Can File This Form           . . . . . . . . . . . . . . . . . . .   1  organizations. Subscribers will receive periodic updates from the 
How To File      . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1  IRS regarding exempt organization tax law and regulations, 
                                                                            available services, and other information. To subscribe, visit 
User Fee     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2  IRS.gov/Charities.
When To File (Effective Date of Exemption)                   . . . . .   2
Application Process        . . . . . . . . . . . . . . . . . . . . . .   2
                                                                            General Instructions
Filing Assistance      . . . . . . . . . . . . . . . . . . . . . . . .   2
Signature Requirements           . . . . . . . . . . . . . . . . . . .   2  “You” and “Us.”   Throughout these instructions and Form 
                                                                            1023-EZ, the terms “you” and “your” refer to the organization that 
Annual Filing Requirements . . . . . . . . . . . . . . . . .             2  is applying for tax-exempt status. The terms “us” and “we” refer 
Public Inspection      . . . . . . . . . . . . . . . . . . . . . . . .   2  to the Internal Revenue Service.
State Registration Requirements . . . . . . . . . . . . .                2
Donor Reliance on a Favorable                                               Purpose of Form
Determination         . . . . . . . . . . . . . . . . . . . . . . . . .  3  Form 1023-EZ is the streamlined version of Form 1023, 
                                                                            Application for Recognition of Exemption Under Section 501(c)
Specific Instructions . . . . . . . . . . . . . . . . . . . . . . . . .  3  (3) of the Internal Revenue Code. Any organization may file 
Part I. Identification of Applicant . . . . . . . . . . . . . .          3  Form 1023 to apply for recognition of exemption from federal 
Part II. Organizational Structure . . . . . . . . . . . . . .            3  income tax under section 501(c)(3). Only certain organizations 
Part III. Your Specific Activities       . . . . . . . . . . . . . . .   5  are eligible to file Form 1023-EZ (see Who Can File This Form, 
                                                                            below).
Part IV. Foundation Classification           . . . . . . . . . . . . .   8
Part V. Reinstatement After Automatic                                       Note.   Most organizations seeking exemption from federal 
Revocation       . . . . . . . . . . . . . . . . . . . . . . . . . .     12 income tax under section 501(c)(3) are required to complete and 
Part VI. Signature . . . . . . . . . . . . . . . . . . . . . . .         12 submit an application. However, the following types of 
                                                                            organizations may be considered tax exempt under section 
(Must be completed prior to completing Form                                 501(c)(3) even if they do not file Form 1023 or Form 1023-EZ.
1023-EZ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       13 • Churches, including synagogues, temples, and mosques.
National Taxonomy of Exempt Entities (NTEE)                                 • Integrated auxiliaries of churches and conventions or 
Codes.   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   21   associations of churches.
                                                                            • Any organization that has gross receipts in each taxable 
Future Developments                                                           year of normally not more than $5,000.
For the latest information about developments related to Form 
1023-EZ and its instructions, such as legislation enacted after             Who Can File This Form
they were published, go to IRS.gov/Form1023EZ.                              Only certain organizations are eligible to apply for exemption 
                                                                            under section 501(c)(3) using Form 1023-EZ. To determine if 
Reminder                                                                    you are eligible to file Form 1023-EZ, you must complete the 
Don’t include social security numbers on publicly                           Form 1023-EZ Eligibility Worksheet.
disclosed forms. Because the IRS is required to disclose                            If you answer “Yes” to any of the worksheet questions, 
approved exemption applications and information returns,                    !       you are not eligible to apply for exemption under section 
exempt organizations should not include social security numbers             CAUTION 501(c)(3) using Form 1023-EZ. You must apply on Form 
on these forms. Documents subject to disclosure include                     1023. If you answer “No” to all of the worksheet questions, you 
correspondence with the IRS about the filing.                               may apply using Form 1023-EZ.
                                                                                    Before completing either Form 1023 or Form 1023-EZ, 
Photographs of Missing Children                                             TIP     we recommend reading “Life Cycle of an Exempt 
The Internal Revenue Service is a proud partner with the                            Organization” at IRS.gov/Charities.
National Center for Missing & Exploited Children® (NCMEC). 
Photographs of missing children selected by the Center may 
appear in instructions on pages that would otherwise be                     How To File
blank.You can help bring these children home by looking at the              Form 1023-EZ can only be filed electronically by going to 
                                                                            IRS.gov/Form1023EZ or Pay.gov (enter the term “Form 

Dec 19, 2022                                                         Cat. No. 66268Y

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1023-EZ” in the search box). We will not accept printed copy              • Publication 4221-PF, Compliance Guide for 501(c)(3) 
submissions of the application.                                             Private Foundations

      We recommend you preview and print a copy of your                   Signature Requirements
TIP   application for your records before submitting it 
      electronically.                                                     An officer, director, or trustee listed in Part I, line 8, who is 
                                                                          authorized to sign for the organization must sign Form 1023-EZ. 
                                                                          The signature must be accompanied by the title or authority of 
User Fee                                                                  the signer and the date.
A user fee is required to process your application. This fee must 
be paid through Pay.gov when you file your application.                   Annual Filing Requirements
Payments can be made directly from your bank account or by                Generally, an organization that qualifies for exemption under 
credit/debit card. For the current exempt organization user fee           section 501(c)(3) is required to file an annual return in 
amounts, go to IRS.gov/charities-non-profits/user-fees-for-tax-           accordance with section 6033(a). However, an eligible 
exempt-and-government-entities-division. You can also call                organization, other than a private foundation, that normally has 
877-829-5500.                                                             gross receipts of $50,000 or less is not required to file an annual 
                                                                          return, but must furnish an annual electronic notice on Form 
When To File (Effective Date of                                           990-N (e-Postcard) providing the information required by section 
Exemption)                                                                6033(i). See Rev. Proc. 2011-15, 2011-3 I.R.B. 322. Failure to 
                                                                          file a required return or notice for 3 consecutive years will result 
Generally, if you file Form 1023-EZ within 27 months after the            in auto-revocation of your tax-exempt status.
end of the month in which you were legally formed, and we 
approve the application, the legal date of formation will be the          An organization that is required to file a Form 990-series 
effective date of your exempt status.                                     annual information return or submit Form 990-N must do so even 
                                                                          if its application for recognition of exemption has not been filed 
If you do not file Form 1023-EZ within 27 months of formation,            or has been filed but not yet approved.
the effective date of your exempt status will be the date you filed 
Form 1023-EZ (submission date).                                           If an annual information return or tax return is due while Form 
                                                                          1023-EZ is pending, complete the return, check the “Application 
If you have been in existence for more than 27 months, and                pending” box in the heading, and send the return to the address 
you believe you qualify for an earlier effective date of the              indicated in the instructions.
exemption for the organization than the submission date, you 
can now only request the earlier effective date by completing             If Form 990-N is due while Form 1023-EZ is pending, the 
Form 1023 in its entirety instead of completing Form 1023-EZ.             organization may need to contact the IRS at 877-829-5500 and 
                                                                          ask for an account to be established for the organization so that 
Note. If you have been automatically revoked and are seeking              it may file the notice.
retroactive reinstatement, see Part V. Reinstatement After 
Automatic Revocation of these instructions.                               Information on annual information return and electronic notice 
                                                                          filing requirements and exceptions to the filing requirements may 
Application Process                                                       be found in Pub. 557 and at IRS.gov/Charities.
Submitting this application does not guarantee exemption will be          Form 1023-EZ does not allow you to request an exception to 
recognized. If your application is incomplete or not completed            filing Form 990, Return of Organization Exempt From Income 
correctly, it may be rejected. In addition, you may be contacted          Tax; Form 990-EZ, Short Form Return of Organization Exempt 
for additional information. Also, the IRS will select a statistically     From Income Tax; or Form 990-N. If your request for recognition 
valid random sample of applications for pre-determination                 of tax-exempt status is granted on Form 1023-EZ, you will be 
reviews, which may also result in requests for additional                 required to submit Form 990, 990-EZ, or 990-N depending on 
information.                                                              your gross receipts and assets. If you believe that you meet an 
                                                                          exception to filing Form 990, 990-EZ, or 990-N, and wish to 
Filing Assistance                                                         obtain that exception at the time of filing your application, then 
For help in completing this form or general questions relating to         you should submit Form 1023 instead of Form 1023-EZ. 
an exempt organization, call Exempt Organization Customer                 Otherwise, you may request IRS recognition of this exception by 
Account Services toll free at 877-829-5500. You may also                  filing Form 8940, Request for Miscellaneous Determination. A 
access information on our website at IRS.gov/Charities.                   user fee must accompany Form 8940.
The following publications are available to you for further               Note. You do not need to notify the IRS that you are excepted 
information.                                                              from the annual filing requirement under section 6033(a) if your 
• Publication 517, Social Security and Other Information for              basis for the exception is that you are not a private foundation, 
  Members of the Clergy and Religious Workers                             your gross receipts are normally $50,000 or less, and you are 
• Publication 526, Charitable Contributions                               filing Form 990-N.
• Publication 557, Tax-Exempt Status for Your Organization 
• Publication 598, Tax on Unrelated Business Income of                    Public Inspection
  Exempt Organizations 
• Publication 1771, Charitable Contributions–Substantiation               Information available for public inspection.  If we approve 
  and Disclosure Requirements                                             exempt status under section 501(c)(3), both you and the IRS 
• Publication 1828, Tax Guide for Churches and Religious                  must make your application and related documents available for 
  Organizations                                                           public inspection. For more information, please go to IRS.gov/
• Publication 3079, Tax-Exempt Organizations and Gaming                   Charities-&-Non-Profits/Exempt-Organization-Public-Disclosure-
• Publication 3833, Disaster Relief: Providing Assistance                 and-Availability-Requirements.
  Through Charitable Organizations
• Publication 4220, Applying for 501(c)(3) Tax-Exempt Status              State Registration Requirements
• Publication 4221-PC, Compliance Guide for 501(c)(3) Public              Tax exemption under section 501(c)(3) is a matter of federal law. 
  Charities                                                               After receiving federal tax exemption, you may also be required 

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to register with one or more states to solicit contributions or to based. Your first tax year could be less than 12 months. Check
obtain exemption from state taxes. The National Association of your bylaws or other rules of operation for consistency with the
State Charity Officials (NASCO) maintains a website that annual accounting period entered on line 3.
provides informational links to the various states for these
Line 4. Person to contact if more information is needed.
purposes. It can be accessed at nasconet.org.
Enter the name and title of the person to contact if more
Donor Reliance on a Favorable information is needed. The person to contact may be an officer,
director, trustee, or other individual who is permitted to speak
Determination with us according to your bylaws or other rules of operation.
Generally, donors and contributors may rely on an organization’s Your person to contact may also be an “authorized
favorable Determination Letter under section 501(c)(3) until the representative,” such as an attorney, certified public accountant
IRS publishes notice of a change in status, unless the donor or (CPA), or enrolled agent (EA).
contributor was responsible for or aware of the act or failure to
act that results in the revocation of the organization’s Note. We will request a Form 2848, Power of Attorney and
Determination Letter. See Rev. Proc. 2018-32, 1028-23 I.R.B. Declaration of Representative, if we need to contact an
739. authorized representative for additional information.
Line 5. Contact telephone number. Provide a daytime
telephone number for the contact listed on line 4.
Specific Instructions
Line 6. Fax number. You may provide a fax number for the
Before completing the Form 1023-EZ, you must complete the contact listed on line 4.
Form 1023-EZ Eligibility Worksheet. If you meet the eligibility Line 7. User fee submitted. Pay.gov will populate this field
requirements, you must check the box at the top of Form with the current user fee for filing Form 1023-EZ.
1023-EZ to attest that you are eligible to file the form. By
checking the box, you are also attesting that you have read and Line 8. List the names, titles, and mailing addresses of
understand the requirements to be exempt under section 501(c) your officers, directors, and/or trustees. Enter the full
(3). You are not required to submit the eligibility worksheet with names, titles, and mailing addresses of your officers, directors,
your form. However, you should retain the worksheet for your and/or trustees. You may use the organization's address for
records. mailing. If you have more than five, list only five in the order
below.
You must also check the boxes regarding your gross receipts
and total assets. If you check “Yes” to those questions, you do 1. President or chief executive officer or chief operating officer.
not meet the requirements to submit Form 1023-EZ; instead, file 2. Treasurer or chief financial officer.
Form 1023. For additional information regarding the gross
receipts and assets requirements, see questions 1 through 3 on 3. Chairperson of the governing body.
the Form 1023-EZ Eligibility Worksheet. 4. Any officers, directors, and trustees who are substantial
contributors (not already listed above).
Part I. Identification of Applicant
5. Any other officers, directors, and trustees who are related to
Line 1a. Full name of organization. Enter your complete a substantial contributor (not already listed above).
name exactly as it appears in your organizing document,
including amendments. 6. Voting members of the governing body (not already listed
above).
Line 1b. Care of name. If you have an "in care of" name, enter
it here; otherwise, leave this space blank. 7. Officers (not already listed above).
Line 1c–1f. Mailing address. Enter your complete address If an individual serves in more than one office (for example,
where all correspondence will be sent. If mail is not delivered to as both an officer and director), list this individual on only one
the street address and you have a P.O. box, enter your box line and list all offices held.
number instead of the street address. An officer is a person elected or appointed to manage the
Line 2. Employer identification number (EIN). Enter the organization’s daily operations, such as president, vice
nine-digit EIN assigned to you. president, secretary, treasurer, and, in some cases, board chair.
The officers of an organization are determined by reference to its
You will not be able to submit this application until you organizing document, bylaws, or resolutions of its governing
! have obtained an EIN. body, or otherwise designated consistent with state law.
CAUTION
A director or trustee is a member of the organization’s
All organizations must have an EIN. An EIN is required governing body, but only if the member has voting rights.
regardless of whether you have employees.
Line 9a. Organization’s website. Enter your current website
If the organization doesn't have an EIN, it must apply for one. address, as of the date of filing this application. If you do not
An EIN can be applied for by visiting the IRS website at IRS.gov/ maintain a website, leave this space blank.
EIN.
The organization may also apply for an EIN by faxing or Line 9b. Organization’s email. Enter your email address to
mailing Form SS-4 to the IRS. Organizations outside the United receive educational information from us in the future. Because of
States or U.S. possessions may also apply for an EIN by calling security concerns, we cannot send or respond to confidential
267-941-1099 (not toll-free). Don't apply for an EIN more than information via email.
once.
Part II. Organizational Structure
Line 3. Month tax year ends (01–12). Enter the month that
your tax year (annual accounting period) ends, using a two-digit Line 1. Entity type. Only certain corporations, unincorporated
number format. For example, if your annual accounting period associations, and trusts are eligible for tax-exempt status under
ends in December, enter “12.” Your annual accounting period is section 501(c)(3). Sole proprietorships, partnerships, and
the 12-month period on which your annual financial records are loosely affiliated groups of individuals are not eligible. Check the

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appropriate box to indicate whether you are a corporation, an the laws of which you were incorporated or otherwise formed. If
association, or a trust. you are a corporation, this may not be the place in which you are
physically located. For example, if you are physically located in
Note. Even though limited liability companies (LLCs) are eligible New York, but incorporated under Massachusetts law, enter
to receive exemption under section 501(c)(3), they are not Massachusetts.
eligible to apply for exemption using this form.
Line 5. Purpose(s) clause. Your organizing document must
Corporation. A “corporation” is an entity organized under a
limit your purposes to those described in section 501(c)(3).
federal or state statute, or a statute of a federally recognized
Those purposes are charitable, religious, educational, scientific,
Indian tribal or Alaskan native government. A corporation’s
literary, testing for public safety, fostering national or
organizing document is generally referred to as its “articles of
international amateur sports competition, and preventing cruelty
incorporation.” A corporation must be incorporated under the
to children or animals. See discussion of these purposes under
non-profit or non-stock laws of the jurisdiction in which it
Part III, line 3 of these instructions.
incorporates.
Unincorporated association. An “unincorporated If your purposes are limited by referring to section 501(c)(3),
association” formed under state law must have at least two your organizing document also properly limits your purposes.
members who have signed a written document for a specifically For example, the phrase “relief of the elderly within the meaning
defined purpose. of section 501(c)(3)” in your organizing document also properly
Trust. A trust may be formed by a trust agreement or a limits your purposes.
declaration of trust. A trust may also be formed through a will. However, if the purposes listed in your organizing document
are broader than those listed in section 501(c)(3), you should
Line 2. Necessary organizing document. See below for your amend your organizing document before applying for recognition
organization type. of exemption. A reference to section 501(c)(3) will not ensure
Corporation. If incorporated under a federal, state, or that your purposes are limited to those described in section
federally recognized Indian tribal or Alaskan native government 501(c)(3). All of the language in your organizing document must
statute, you have a “necessary organizing document” if your be considered. The following is an example of an acceptable
organizing document shows certification of filing. This means purpose clause:
your organizing document shows evidence that on a specific
date it was filed with and approved by an appropriate state The organization is organized exclusively for charitable,
authority. religious, educational, and scientific purposes under section
501(c)(3) of the Internal Revenue Code, or corresponding
Unincorporated association. In order to be a “necessary
section of any future federal tax code.
organizing document,” your articles of organization must include
your name, your purpose(s), the date the document was See Pub. 557 for further information and examples of how to
adopted, and the signatures of at least two individuals. limit your purposes.
Bylaws may be considered an organizing document only if Line 6. Activities not in furtherance of tax-exempt purpo-
they are properly structured to include your name, purpose(s), ses. Your organizing document must not expressly empower
signatures, and intent to form an organization. you to engage, otherwise than as an insubstantial part of your
Trust. In order for your trust agreement or declaration of trust activities, in activities that in themselves are not in furtherance of
to be a “necessary organizing document,” it must contain one or more exempt purposes described in section 501(c)(3). In
appropriate signature(s) and show the exact date it was formed. other words, you are not organized exclusively for one or more
exempt purposes if your organizing documents expressly
Line 3. Formation date. See below for your organization type. empower you to carry on activities that further purposes outside
Corporation. If you are a corporation, you should enter the the scope of section 501(c)(3), such as “to engage in the
date that the appropriate authority filed your articles of operation of a social club” or “to engage in a manufacturing
incorporation or other organizing document. business,” regardless of the fact that your organizing document
Unincorporated association. If you are an unincorporated may state that you are created for “charitable purposes within
association, you should enter the date that your organizing the meaning of section 501(c)(3) of the Code.”
document was adopted by the signatures of at least two
Further, your net earnings must not inure to the benefit of
individuals.
private shareholders or individuals. You must establish that you
Trust. If your trust was formed by a trust agreement or a will not be organized or operated for the benefit of private
declaration of trust and does not provide for distributions to interests, such as the founder or the founder’s family,
non-charitable interests, enter the date the trust was funded. shareholders of the organization, other designated individuals,
Generally, a trust must be funded with property, such as money, or persons controlled directly or indirectly by such private
real estate, or personal property, to be legally created. interests. Also, you must not, as a substantial part of your
If your trust document provides for distributions for activities, attempt to influence legislation (however, eligible
non-charitable interests, enter the date on which these interests organizations may elect an expenditure limit instead of the “no
expired. If your trust agreement continues to provide for substantial part” limit), and you are prohibited from participating
non-charitable interests, you will not qualify for tax-exempt to any extent in a political campaign for or against any candidate
status. for public office.
If you were formed by a will, enter the date of death of the The following is an example of an acceptable clause:
testator or the date any non-charitable interests expired, No part of the net earnings of the corporation shall inure to
whichever is later. the benefit of, or be distributable to its members, trustees,
Note. If you amended your organizational documents to comply officers, or other private persons, except that the corporation
with the requirements of section 501(c)(3), enter the date of shall be authorized and empowered to pay reasonable
amendment, unless the amendment was nonsubstantive within compensation for services rendered and to make payments and
the meaning of Rev. Proc. 2022-5, 2022-1 I.R.B. 256 (or its distributions in furtherance of the purposes described in section
successor). 501(c)(3). No substantial part of the activities of the corporation
shall be the carrying on of propaganda, or otherwise attempting
Line 4. State of formation. Enter the jurisdiction (for instance, to influence legislation, and the corporation shall not participate
the state or the federally recognized tribal government) under in, or intervene in (including the publishing or distribution of

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statements) any political campaign on behalf of or in opposition        the inappropriate clause before you apply for recognition of 
to any candidate for public office. Notwithstanding any other           exemption.
provision of these articles, the corporation shall not carry on any 
other activities not permitted to be carried on (a) by a corporation    Part III. Your Specific Activities
exempt from federal income tax under section 501(c)(3) of the 
Internal Revenue Code, or the corresponding section of any              Consider your past, present, and planned activities when 
future federal tax code, or (b) by a corporation, contributions to      responding to these questions.
which are deductible under section 170(c)(2) of the Internal            Line 1. Briefly describe your mission or most significant 
Revenue Code, or the corresponding section of any future                activities (limit 250 characters). Describe the most significant 
federal tax code.                                                       activity or activities you conduct or will conduct to accomplish 
See Pub. 557 for further information and examples of                    your tax-exempt 501(c)(3) purposes (see below for examples 
acceptable language that expressly limits you to engage in              and a description of various 501(c)(3) purposes). For example, 
activities in furtherance of one or more exempt purposes                an organization that plans to provide relief for the poor and 
described in section 501(c)(3).                                         distressed by providing free meals at a homeless shelter could 
                                                                        enter “We will provide relief for the poor and distressed by 
        See the instructions for Part III, later, for more              providing free meals at a homeless shelter.”
TIP     information on activities that exclusively further one or 
        more exempt purposes, and certain activities that are           Don't refer to or repeat purposes in your organizing document 
prohibited or restricted for organizations exempt from federal          or speculate about potential future programs. You should 
income tax under section 501(c)(3).                                     describe either actual or planned mission or activities. For 
                                                                        example, an organization that furthers educational purposes by 
Line 7. Dissolution clause. Your organizing document must               operating an after-school homework club could enter “We further 
permanently dedicate your assets for a section 501(c)(3)                educational purposes by operating an after-school homework 
purpose. This means that if you dissolve your organization in the       club”. If the organization was also contemplating offering 
future, your assets must be distributed for an exempt purpose           scholarships in the future but currently had no definitive plans to 
described in section 501(c)(3), or to the federal government, or        do so, then the scholarship activity would be speculative and 
to a state or local government, for a public purpose.                   should not be described.
If your organizing document states that your assets would be            Examples of activities or missions that were determined to 
distributed to members or private individuals or for any purpose        further tax-exempt 501(c)(3) purposes: 
other than those provided in section 501(c)(3), you must amend          Example 1. In Rev. Rul. 69-161, 1969-1 C.B. 149, a 
your organizing document to remove such statements before               nonprofit legal aid society that was organized and operated for 
you apply for recognition of exemption.                                 the purpose of providing free legal services to indigent persons 
The following is an example of an acceptable dissolution                who were otherwise financially incapable of obtaining such 
clause:                                                                 services qualified for exemption under section 501(c)(3) as a 
Upon the dissolution of this organization, assets shall be              charitable organization providing relief to the poor and 
distributed for one or more exempt purposes within the meaning          distressed.
of section 501(c)(3) of the Internal Revenue Code, or                   Example 2. In Rev. Rul. 67-148, 1967-1 C.B. 132, an 
corresponding section of any future federal tax code, or shall be       organization formed to increase the knowledge of its members 
distributed to the federal government, or to a state or local           and the public about historic events by researching, studying, 
government, for a public purpose.                                       and involving its members in historically accurate reenactments 
Naming a specific organization or organizations to receive              to which the public was invited qualified for exemption under 
your assets upon dissolution will be acceptable only if your            section 501(c)(3) as an educational organization.
articles state that the specific organization(s) must be exempt         Example 3. In Rev. Rul. 74-194, 1974-1 C.B. 129, an 
under section 501(c)(3) at the time your dissolution takes place        organization formed to prevent cruelty to animals by subsidizing 
and your organizing document provides for distribution for one or       spaying and neutering for pet owners who otherwise couldn’t 
more exempt purposes within the meaning of section 501(c)(3) if         afford the services qualified for the exemption under section 
the specific organization(s) are not exempt.                            501(c)(3) as an organization formed and operated exclusively for 
See Pub. 557 for further information and examples of                    the prevention of cruelty to animals.
acceptable language for dedication of assets upon dissolution in        Examples of activities or missions that were determined to 
your organizing document.                                               not further tax-exempt 501(c)(3) purposes: 
Operation of state law.     The laws of certain states provide 
for the distribution of assets upon dissolution. Therefore, specific    Example 1. In Wendy L. Parker Rehabilitation Foundation 
written language regarding distribution of assets upon                  Inc. v. Commissioner, T.C. Memo. 1986-348, an organization 
dissolution may not be needed in the organizing documents of            created to aid an open-ended class of persons suffering from a 
exempt organizations organized in those states. Organizations           disease or illness wasn’t described in section 501(c)(3) because 
that are organized in these cy pres states should be aware of           it anticipated spending a portion of its income for the benefit of 
their specific state requirements. Operation of state law is based      one specifically named individual. The specifically named 
on Rev. Proc. 82-2, 1982-1 C.B. 367.                                    individual’s family controlled the organization and made 
                                                                        significant contributions to it. The distributions for her support 
        State law does not override an inappropriate dissolution        relieved them of the economic burden of providing for her care 
!       clause. If you are organized in a cy pres state and do not      and thus constituted prohibited inurement of the organization’s 
CAUTION have a dissolution clause, state law is sufficient to meet      fund. The benefit didn’t flow primarily to the general public as 
the dissolution clause. However, if you have an inappropriate           required under Regulations section 1.501(c)(3)-1(d)(1)(ii) and 
dissolution clause (for example, a clause specifying that assets        instead provided an impermissible private benefit.
will or may be distributed to officers and/or directors upon 
dissolution), state law will not override this inappropriate clause,    Example 2. In Rev. Rul. 71-395, 1971-2 C.B. 228, an 
and you will need to amend your organizing document to remove           organization created as a cooperative art gallery formed by 
                                                                        artists to exhibit and sell their works didn’t qualify for exemption 
                                                                        under section 501(c)(3) because the gallery was a vehicle for 

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advancing the careers of the artists and for promoting the sale of          them, the IRS will not question the religious nature of those 
their works. The Revenue Ruling explains that “the gallery                  beliefs.
serves the private purposes of its members, even though the 
exhibition and sale of paintings may be an educational activity in        2. That the practices and rituals associated with the 
other respects.” The organization failed to qualify for exemption           organization's religious belief or creed are not illegal or 
because it was operated for the benefit of private individuals              contrary to clearly defined public policy. Therefore, an 
within the prohibition of Regulations section 1.501(c)(3)-1(d)(ii).         organization may not qualify for treatment as an exempt 
                                                                            religious organization for tax purposes if its actions are 
Example 3.   In Rev. Rul. 67-367, 1967-2 C.B. 188, an                       contrary to well established and clearly defined public 
organization was created to operate a scholarship fund plan for             policy.
making payments to preselected, specifically named individuals. 
The subscribers deposited a certain amount of money with a                Educational. The term “educational,” as used in section 
designated bank. The subscribers also named a specific child to           501(c)(3), relates to:
be the recipient of the scholarship money. The organization               • The instruction or training of the individual for the purpose of 
failed to qualify for exemption under section 501(c)(3) because it          improving or developing his or her capabilities, or
was operated for the benefit of private interests, the designated         • The instruction of the public on subjects useful to the 
recipients, rather than to serve a public interest.                         individual and beneficial to the community.
Line 2. National Taxonomy of Exempt Entities (NTEE)                       An organization may be educational even though it advocates 
code. An NTEE code is a three-character series of letters and             a particular position or viewpoint so long as it presents a 
numbers that generally summarize an organization’s purpose.               sufficiently full and fair exposition of the pertinent facts as to 
Enter the code that best describes your organization from the list        permit an individual or the public to form an independent opinion 
of NTEE codes, later. For more information and more detailed              or conclusion. An organization is not educational if its principal 
definitions of these codes developed by the National Center for           function is the mere presentation of unsupported opinion.
Charitable Statistics (NCCS), visit the Urban Institute, NCCS             The term “educational” includes the provision of childcare 
website at nccs.urban.org.                                                away from the home if:
Note. NTEE codes are also used for purposes other than                    1. Substantially all of the care provided by the organization is 
identification of organizations described in section 501(c)(3).             to enable individuals (parents) to be gainfully employed, 
Therefore, all codes in the list do not necessarily describe a              and
501(c)(3) purpose. Selecting the appropriate NTEE code is                 2. The services provided by the organization are available to 
important as some donors use the codes to identify potential                the general public.
recipients of grants.
                                                                          The following are examples of organizations which, if they 
Line 3. Exempt purposes.   In order to qualify for exemption as           otherwise meet the requirements of this section, are educational.
an organization described in section 501(c)(3), you must be 
organized and operated exclusively for one or more of the                 Example 1.  An organization whose activities consist of 
following purposes: charitable, religious, educational, scientific,       presenting public discussion groups, forums, panels, lectures, or 
literary, testing for public safety, fostering national or                other similar programs. Such programs may be on radio or 
international amateur sports competition, or preventing cruelty to        television.
children or animals. An organization is not regarded as being             Example 2.  An organization which presents a course of 
organized and operated exclusively for exempt purposes if more            instruction by means of correspondence or through the 
than an insubstantial part of its activities is not in furtherance of     utilization of television or radio.
an exempt purpose. For more information, see Pub. 557.                    Example 3.  Museums, zoos, planetariums, symphony 
                                                                          orchestras, and other similar organizations.
Note. An organization does not qualify for exemption as an 
organization described in section 501(c)(3) if its purposes are           Scientific. To be a scientific organization described in 
illegal or contrary to public policy. See Rev. Rul. 71-447, 1971-2        section 501(c)(3), an organization must be organized and 
C.B. 230 (a private school that does not have a racially                  operated in the public interest. Therefore, the term “scientific,” as 
nondiscriminatory policy as to students does not qualify for              used in section 501(c)(3), includes the carrying on of scientific 
exemption). Furthermore, an organization operated for the                 research in the public interest. Scientific research does not 
primary purpose of carrying on a trade or business for profit shall       include activities of a type ordinarily carried on as an incident to 
not be exempt from taxation under section 501(c)(3), even if all          commercial or industrial operations, as, for example, the 
of its profits are payable to one or more organizations exempt            ordinary testing or inspection of materials or products, or the 
from taxation under section 501.                                          designing or construction of equipment or buildings.
Charitable.  The generally accepted legal definition of                   Scientific research will be regarded as carried on in the public 
“charitable” includes relief of the poor, the distressed, or the          interest if:
underprivileged; advancement of religion; advancement of 
education or science; erecting or maintaining public buildings,           1. The results of such research (including any patents, 
monuments, or works; lessening the burdens of government;                   copyrights, processes, or formulas resulting from such 
lessening neighborhood tensions; eliminating prejudice and                  research) are made available to the public on a 
discrimination; defending human and civil rights secured by law;            nondiscriminatory basis;
and combating community deterioration and juvenile                        2. Such research is performed for the United States, or any of 
delinquency.                                                                its agencies or instrumentalities, or for a state or political 
Religious.   To determine whether an organization meets the                 subdivision thereof; or
religious purposes test of section 501(c)(3), the IRS maintains 
two basic guidelines.                                                     3. Such research is directed toward benefiting the public.
1. That the particular religious beliefs of the organization are          Testing for public safety. The term “testing for public 
truly and sincerely held. If there is a clear showing that the            safety,” as used in section 501(c)(3), includes the testing of 
beliefs (or doctrines) are sincerely held by those professing             consumer products, such as electrical products, to determine 
                                                                          whether they are safe for use by the general public.

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To foster national or international amateur sports                      education or registration activities conducted in a biased manner 
competition. There are two types of amateur athletic                    that favors (or opposes) one or more candidates is prohibited. 
organizations that can qualify for tax-exempt status. The first         For examples of relevant facts and circumstances, see Rev. Rul. 
type is an organization that fosters national or international          2007-41, 2007-1 C.B. 1421.
amateur sports competition, but only if none of its activities          b) Ensure that net earnings do not inure in whole or in 
involve providing athletic facilities or equipment. The second          part to the benefit of private shareholders or individuals 
type is a qualified amateur sports organization under section           (that is, board members, officers, key management 
501(j) (discussed below). The primary difference between the            employees, or other insiders).
two is that a qualified amateur sports organization can provide 
athletic facilities and equipment.                                      An organization is not operated exclusively for one or more 
                                                                        exempt purposes if its net earnings inure in whole or in part to 
An organization will be a qualified amateur sports                      the benefit of private shareholders or individuals. The term 
organization under section 501(j) if it is organized and operated:      “private shareholder or individual” refers to persons who have a 
1. Exclusively to foster national or international amateur sports       personal and private interest in the organization, such as an 
competition, and                                                        officer, a director, or a key employee. Any amount of inurement 
                                                                        may be grounds for loss of tax-exempt status.
2. Primarily to conduct national or international competition in 
sports or to support and develop amateur athletes for that              Note. Examples of inurement include the payment of dividends 
competition.                                                            and the payment of unreasonable compensation to private 
The organization's membership can be local or regional in               shareholders or individuals.
nature.                                                                 c) Not further non-exempt purposes (such as purposes 
Prevention of cruelty to children or animals. Examples of               that benefit private interests) more than insubstantially.
activities that may qualify this type of organization for exempt        An organization cannot conduct activities that further any 
status are:                                                             purposes other than those described in Part III, line 3 of these 
                                                                        instructions more than insubstantially, including benefitting 
1. Preventing children from working in hazardous trades or 
                                                                        private interests rather than the public as a whole. For example, 
occupations,
                                                                        an organization whose sole activity is the operation of a 
2. Promoting high standards of care for laboratory animals,             scholarship program for making payments to pre-selected, 
and                                                                     specifically named individuals is serving private interests rather 
                                                                        than public interests. See Rev. Rul. 67-367, 1967-2 C.B. 188.
3. Providing funds to pet owners to have their pets spayed or 
neutered to prevent over-breeding.                                      d) Not be organized or operated for the primary purpose 
                                                                        of conducting a trade or business that is unrelated to 
Line 4. Prohibited or restricted activities. Certain activities         exempt purpose(s).
are prohibited or restricted for organizations exempt from federal      An activity is an unrelated trade or business (and subject to 
income tax under section 501(c)(3). Along with conducting               unrelated business income tax) if it meets three requirements.
activities that exclusively further one or more of the purposes 
listed in Part III, line 3, earlier, organizations exempt under         1. It is a trade or business.
section 501(c)(3) must:                                                 2. It is regularly carried on.
a) Refrain from supporting or opposing candidates in                    3. It is not substantially related to furthering the exempt 
political campaigns in any way.                                         purpose(s) of the organization.
An organization exempt under section 501(c)(3) is prohibited 
from directly or indirectly participating in, or intervening in, any    Trade or business. The term “trade or business” generally 
political campaign on behalf of (or in opposition to) any               includes any activity conducted for the production of income 
candidate for elective public office. The prohibition applies to all    from selling goods or performing services. An activity does not 
campaigns, including campaigns at the federal, state, and local         lose its identity as a trade or business merely because it is 
level.                                                                  conducted within a larger group of similar activities that may or 
                                                                        may not be related to the exempt purposes of the organization.
Political campaign intervention includes any and all activities 
that favor or oppose one or more candidates for public office.          Regularly carried on. Business activities of an exempt 
The prohibition extends beyond candidate endorsements.                  organization ordinarily are considered regularly conducted if 
Contributions to political campaign funds or public statements of       they show a frequency and continuity similar to, and are pursued 
position (verbal or written) made by or on behalf of an                 in a manner similar to, comparable commercial activities of 
organization in favor of or in opposition to any candidate for          nonexempt organizations.
public office clearly violate the prohibition on political campaign     Not substantially related. A business activity is not 
intervention. Distributing statements prepared by others that           substantially related to an organization’s exempt purpose if it 
favor or oppose any candidate for public office will also violate       does not contribute importantly to accomplishing that purpose 
the prohibition. Allowing a candidate to use an organization’s          (other than through the production of funds). Whether an activity 
assets or facilities will also violate the prohibition if other         contributes importantly depends in each case on the facts 
candidates are not given an equivalent opportunity.                     involved.
Certain activities will require an evaluation of all the facts and      For more information, see Pub. 598.
circumstances to determine whether they result in political             e) Not devote more than an insubstantial part of 
campaign intervention. For example, section 501(c)(3)                   activities to attempting to influence legislation.
organizations are permitted to conduct certain voter education 
activities (including the presentation of public forums and the         In general, if a substantial part of an organization's activities 
publication of voter education guides) if they are carried out in a     consists of carrying on propaganda or otherwise attempting to 
non-partisan manner. In addition, section 501(c)(3)                     influence legislation, it does not qualify for exemption under 
organizations may encourage people to participate in the                section 501(c)(3).
electoral process through voter registration and get-out-the-vote       Legislation includes action by Congress, any state legislature, 
drives conducted in a non-partisan manner. However, voter               any local council, or similar governing body, with respect to acts, 

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bills, resolutions, or similar items (such as legislative                            An organization is not organized or operated exclusively 
confirmation of appointive office), or by the public in referendum,          !       for one or more exempt purposes unless it serves a 
ballot initiative, constitutional amendment, or similar procedure.           CAUTION public rather than a private interest. You do not qualify 
It does not include actions by executive, judicial, or                       as tax exempt if you are organized or operated for the benefit of 
administrative bodies.                                                       private interests such as designated individuals, the creator or 
An organization will be regarded as attempting to influence                  his or her family, or shareholders of the organization. For 
legislation if it contacts, or urges the public to contact, members          example, you may not set up a scholarship program to pay for 
or employees of a legislative body for the purpose of proposing,             the education expenses of a designated individual, such as a 
supporting, or opposing legislation, or if the organization                  contributor’s family member. See Rev. Rul. 67-367, 1967-2 C.B. 
advocates the adoption or rejection of legislation.                          188.
    Most public charities are eligible to elect under section                Line 8. Conducting activities or providing grants outside 
TIP 501(h) to have their legislative activities measured solely              the United States. Check “Yes” if you have conducted or plan 
    by an expenditure limit rather than by the “no substantial               to conduct activities outside the United States, or have provided 
amount” limit. An election is made by filing Form 5768, Election/            or plan to provide grants or other assistance to individual(s) or 
Revocation of Election by an Eligible Section 501(c)(3)                      organization(s) outside the United States. For purposes of this 
Organization To Make Expenditures To Influence Legislation. If               question, “outside the United States” means those locations 
you are eligible and would like to make the election, file Form              other than the United States, its territories, and possessions.
5768. Private foundations cannot make this election.
                                                                             Line 9. Financial transactions with officers, directors, or 
For additional information on the expenditure limit or the no                trustees. Check “Yes” if you have engaged in or plan to engage 
substantial amount limit, see IRS.gov/Charities-&-Non-Profits/               in financial transactions (for example, loans, grants, or other 
Lobbying.                                                                    assistance, payments for goods or services, rents, etc.) with any 
f) Not provide commercial-type insurance as a                                of your officers, directors, or trustees, or any entities they own or 
substantial part of activities.                                              control. See the glossary in the Form 990 instructions for a 
                                                                             definition of “control.”
An organization described in section 501(c)(3) shall be 
exempt from tax only if no substantial part of its activities                Line 10. Unrelated business gross income. Check “Yes” if 
consists of providing commercial-type insurance. The term                    you have received or plan to receive unrelated business gross 
"commercial-type insurance" does not include:                                income of $1,000 or more during a tax year. Exempt 
• Insurance provided at substantially below cost to a class of               organizations that receive unrelated business gross income of 
  charitable recipients,                                                     $1,000 or more during a tax year must file Form 990-T, Exempt 
• Incidental health insurance provided by a health                           Organization Business Income Tax Return. For more 
  maintenance organization of a kind customarily provided by                 information, see Pub. 598.
  such organizations,                                                        Line 11. Gaming activities. Check “Yes” if you have 
• Property or casualty insurance provided (directly or through               conducted or plan to conduct bingo or other gaming activities. 
  an organization described in section 414(e)(3)(B)(ii)) by a                For more information, see Pub. 3079, Tax-Exempt Organizations 
  church or convention or association of churches for such                   and Gaming.
  church or convention or association of churches,
• Providing retirement or welfare benefits (or both) by a                    Line 12. Disaster relief assistance. Check “Yes” if you have 
  church or a convention or association of churches (directly                provided or plan to provide disaster relief. For more information, 
  or through an organization described in section 414(e)(3)(A)               see Pub. 3833, Disaster Relief: Providing Assistance Through 
  or 414(e)(3)(B)(ii)) for the employees (including employees                Charitable Organizations.
  described in section 414(e)(3)(B)) of such church or                               Because of the requirement that exempt organizations 
  convention or association of churches or the beneficiaries of              !       must serve a charitable class, you do not qualify as a 
  such employees, and                                                        CAUTION tax-exempt disaster relief or emergency hardship 
• Charitable gift annuities.                                                 organization if you provide assistance only to specific 
Line 5. Attempting to influence legislation. Check “Yes” if                  individuals, such as a few persons injured in a particular natural 
you have attempted, or plan to attempt, to influence legislation.            disaster. Similarly, donors cannot earmark contributions to a 
See the instructions for Part III, line 4, earlier, for a description of     charitable organization for a particular individual or family.
“attempting to influence legislation.”
                                                                             Part IV. Foundation Classification
Line 6. Compensation to officers, directors, or trustees. 
Check “Yes” if you pay or plan to pay compensation to any of                 Every organization described in section 501(c)(3) has a 
your officers, directors, or trustees.                                       foundation classification. The two main classifications are public 
                                                                             charity and private foundation. A public charity generally has a 
Compensation includes salary or wages, deferred                              broad base of support, while a private foundation generally 
compensation, retirement benefits whether in the form of a                   receives its support from a small number of donors. Your 
qualified or non-qualified employee plan (pensions or annuities),            foundation classification is important because it determines 
fringe benefits (personal vehicle, meals, lodging, personal and              which tax rules govern your operations and which limitations 
family educational benefits, low interest loans, payment of                  apply to your donors’ contributions. For example, deductibility of 
personal travel, entertainment, or other expenses, athletic or               contributions to a private foundation is more limited than 
country club membership, and personal use of your property),                 contributions to a public charity. In addition, private foundations 
and bonuses.                                                                 are subject to excise taxes that are not imposed on public 
Line 7. Donation of funds or payment of expenses to indi-                    charities, discussed later.
viduals. Check “Yes” if you have donated funds to or paid 
expenses for individual(s), or plan to donate funds to or pay                Section 509(a) provides that every section 501(c)(3) 
expenses for individual(s) (other than paying for or reimbursing             organization is a private foundation unless it qualifies for one of 
employees’ business expenses).                                               the public charity exceptions under section 509(a)(1), 509(a)(2), 
                                                                             509(a)(3), or 509(a)(4). Section 509(a)(1) public charities have 
                                                                             nine sub-classifications; however, only three of those 

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subclasses (described in the first three bullets below) can apply      business entity the individual controls as being made by the 
for exemption on Form 1023-EZ. Private foundations have two            individual.
main sub-classifications.                                              Exempt-activity revenues.    Exempt-activity revenues 
Note. Private operating foundations can’t apply for exemption          include admissions fees, revenues from merchandise sold or 
on Form 1023-EZ (see question 28 on the Form 1023-EZ                   services performed, or facilities furnished in any activity related 
Eligibility Worksheet).                                                to your tax-exempt purpose.
                                                                       Revenues from unrelated activities.       Revenues from 
        You are solely responsible to check the line on Part IV of     activities unrelated to your exempt purpose don’t count as public 
!       Form 1023-EZ that corresponds to your correct                  support for section 509(a)(1) or 509(a)(2). Therefore, you need 
CAUTION foundation classification. We will process your                to identify these revenues and account for them separately from 
application with the classification you indicate based upon your       gifts, grants, contributions, exempt-activity revenues, and 
representations.                                                       unusual grants. Revenues from activities unrelated to your 
                                                                       exempt purpose include admissions fees, revenues from 
Foundation classifications available to a Form 1023-EZ fil-            merchandise sold or services performed, or facilities furnished in 
er. An organization eligible to apply for exemption using Form         any activity that is unrelated to your tax-exempt purpose. For the 
1023-EZ will have one of the following foundation classifications.     purposes of the Form 1023-EZ, we do not distinguish between 
•   A section 509(a)(1) public charity described in section            revenues in this category that are taxable as unrelated business 
    170(b)(1)(A)(vi) that receives substantial support in the form     taxable income (UBTI) and revenues that are not UBTI because 
    of grants and contributions from governmental units, the           of an exception, nor do we factor in the deduction allowed on 
    general public, and other public charities. See the                Schedule A (Form 990 and 990-EZ) for the tax on UBTI. See the 
    instructions for Line 2a, later.                                   Instructions for Schedule A (Form 990 and 990-EZ) and Pub. 
•   A section 509(a)(2) public charity that receives substantial       598 for more information.
    revenues from a combination of contributions, membership           Investment income. Investment income includes interest, 
    fees, and gross receipts from activities that further its          dividends, and similar items.
    exempt purpose. See the instructions for Line 2b, later.           Unusual grants.  “Unusual grants” are contributions from 
•   A section 509(a)(1) public charity described in section            disinterested persons (that is, not your founder or members of 
    170(b)(1)(A)(iv) that operates for the benefit of a college or     your governing body) that are unusual (in terms of their size), 
    university that is owned or operated by a governmental unit.       that you do not anticipate will be recurring. For example, a 
    See the instructions for Line 2c, later.                           one-time promise of “seed funding” to help you start operations 
•   A private foundation (other than a private operating               and develop broad-based public support (whether received in a 
    foundation). See the instructions for Line 3, later.               lump sum or over a period of years) could potentially be 
You can find a detailed description of the tax treatment of            characterized as an unusual grant. Before you decide that a 
public charities and private foundations in chapter 3 of Pub. 557.     contribution is an “unusual grant,” see chapter 3 of Pub. 557 for 
Also see Pub. 526, which explains the limitations on deductibility     more information.
of contributions for gifts to public charities and private 
foundations.                                                           Sources of Revenue
Note. Your foundation classification can change if the types,          Disqualified persons.    The term “disqualified person” has a 
sources, and amounts of your revenues change.                          specific meaning depending upon the circumstances. For the 
Determining your correct foundation classification.        In order    purposes of Form 1023-EZ and your foundation classification, 
to determine your correct foundation classification, you need to       the term “disqualified persons” includes any individual or 
know the types, sources, and amounts of your revenues for the          organization that is any of the following.
most recent 5-year period. If you are a new organization, base         1. A "substantial contributor" to you (defined below).
your determination on the types, sources, and amounts of 
revenue you actually received since your formation, together           2. An officer, director, trustee, or any other individual who has 
with the types, sources, and amounts of revenue you anticipate         similar powers or responsibilities.
you will receive over the first 5 years of your existence.             3. An individual who owns more than 20% of the total 
Because of the low asset and revenue thresholds for Form               combined voting power of a corporation that is a substantial 
1023-EZ, the instructions later simplify the applicable tests for      contributor.
the types of public charity described in the instructions for          4. An individual who owns more than 20% of the profits 
Line 2a and Line 2b. You can obtain more detailed information          interest of a partnership that is a substantial contributor.
about the public support tests for Line 2a and Line 2b in the 
Instructions for Schedule A (Form 990 or 990-EZ), Public Charity       5. An individual who owns more than 20% of the beneficial 
Status and Public Support. In addition, you can complete               interest of a trust or estate that is a substantial contributor.
Schedule A (Form 990 or 990-EZ), Parts II and III as an                6. A member of the family of any individual described in 1, 2, 
alternative to the simplified calculation steps described later.       3, 4, or 5 above.
Types of Revenue                                                       7. A corporation in which any individuals described in 1, 2, 3, 
                                                                       4, 5, or 6 above hold more than 35% of the total combined 
Gifts, grants, and contributions.    Gifts, grants, and                voting power.
contributions are transfers of money or property you receive 
without providing goods or services in exchange. Include               8. A trust or estate in which any individuals described in 1, 2, 
bequests and donations in this revenue type. Membership fees           3, 4, 5, or 6 above hold more than 35% of the beneficial 
may also be treated as contributions when the member receives          interests.
nothing of value in exchange for the membership fee. In addition,      9. A partnership in which any individuals described in 1, 2, 3, 
you can treat the value of services or facilities furnished by a       4, 5, or 6 above hold more than 35% of the profits interest.
governmental unit without charge, provided that the 
governmental unit would ordinarily charge for the use of its           Substantial contributor.     A “substantial contributor” is any 
facilities. Treat contributions from members of a family as made       individual or organization that gave more than $5,000 to you 
by one person. Treat contributions by an individual and a              from the date you were formed or other date that your exemption 
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would be effective, to the end of the year in which the             since your formation as well as revenues you anticipate you will 
contributions were received. This total amount contributed must     receive over the first 5 years of your existence. You can also use 
also be more than 2% of all the contributions you received. A       this support calculation for Line 2c.
creator of a trust is treated as a substantial contributor                Step 1. Total all gifts, grants, and contributions (including 
regardless of the amount contributed.                               those from governmental units and public charities). Don’t 
For more information regarding substantial contributors, go to      include exempt-activity revenues and unusual grants.
IRS.gov/SubstantialContributor.                                           Step 2. Multiply the amount from Step 1 by 2% (0.02). This is 
Family members.       A “member of the family” includes the         your 2% threshold amount. Gifts, grants, or contributions from 
spouse, ancestors, children, grandchildren, great-grandchildren,    persons other than governmental units and public charities can 
and their spouses.                                                  be treated as public support only up to the 2% threshold.
For additional information concerning members of the family,              Step 3. Excluding gifts, grants, and contributions from 
go to IRS.gov/FamilyMembers.                                        governmental units and public charities, add together 
                                                                    contributions of any person that exceed the 2% threshold 
Further information about disqualified persons can be               amount calculated in Step 2.
obtained at IRS.gov/DisqualifiedPerson.
General public.       For the purposes of determining your                 Example. If the amount in Step 1 is $150,000, the 2% 
foundation classification, the term “general public” includes any   threshold is $3,000. If, over the 5-year period, one individual 
person who is not a disqualified person.                            donor gave $4,000, another individual donor gave $3,250, and 
                                                                    the rest of the donors gave $3,000 or less, the amount 
Governmental unit.    Governmental unit means a state, a 
                                                                    calculated for Step 3 will be $1,250, which is ($4,000 minus 
possession of the United States, or a political subdivision of a 
                                                                    $3,000) plus ($3,250 minus $3,000).
state or U.S. possession, the United States, or the District of 
Columbia. Treat taxes levied on your behalf that are paid to or           Step 4. Subtract the amount calculated in Step 3 from the 
spent on your behalf as being from a governmental unit. In          amount calculated in Step 1. This is your 509(a)(1) public 
addition, if a governmental unit provides services or facilities to support amount.
you without charge, and it does not provide those services or             Step 5. Calculate the total of your unrelated trade or business 
facilities to the public without charge, you should treat the value revenues, and investment income. Don’t include exempt-activity 
of those services and facilities as being from a governmental       revenues and unusual grants.
unit.                                                                     Step 6. Add the amount from Step 1 to the amount from Step 
Public charity.       An organization described in section 501(c)   5. This is your 509(a)(1) total support amount.
(3) that makes a gift, grant or contribution to you, or pays              Step 7. Divide your 509(a)(1) public support amount 
exempt-service revenues to you, should inform you of its            (calculated in Step 4) by your 509(a)(1) total support amount 
foundation classification.                                          (calculated in Step 6).
                                                                         • If the result is at least 33 / %, you satisfy the 509(a)(1) 1 3
Foundation classification tests.    Lines 2a, 2b, 2c, and 3 each           public support test and should check the box on Line 2a.
uses a different test. The specific test for each line is explained      • If the result is less than 33 / %, but is at least 10%, you 1 3
below.                                                                     might satisfy the public support test for Line 2a (or Line 2c) 
You may only check one box in Line 2.                                      based upon a “facts and circumstances” test. An 
As an alternative to the tests described below, you can use                organization with public support between 10% and 33 / % 1 3
the more detailed support calculations in Schedule A (Form 990             must be organized and operated in a way that will attract 
or 990-EZ), Part II (for Line 2a, or Line 2c), or Part III (for            new and additional public or governmental support on a 
Line 2b).                                                                  continuous basis. The following factors are taken into 
                                                                           account in determining whether an organization that meets 
        If the IRS approves your application and you are                   the 10% public support requirement and is organized and 
TIP     classified as a public charity, then any year that you             operated to attract new and additional public support may 
        must file Form 990 or Form 990-EZ, you will use                    qualify as publicly supported for the purposes of section 
Schedule A (Form 990 or 990-EZ), to confirm that you continue              509(a)(1).
to satisfy the section 509(a)(1) or 509(a)(2) public support test. 
See Annual Filing Requirements, earlier.                                   a. The percentage of financial support the organization 
                                                                           receives from the general public, governmental units, or 
Line 1. Check “Yes” if you are applying for recognition as a               public charities (the higher the percentage, the lower the 
church, school, or hospital (as described in section 170(b)(1)(A)          burden of meeting the other factors).
(i), (ii), or (iii)). Also see questions 12 through 14 on the Form         b. Whether the organization receives support from a 
1023-EZ Eligibility Worksheet. If you are seeking recognition as           representative number of persons.
a church, school, or hospital, you are not eligible to use Form            c. All other facts and circumstances, including the public 
1023-EZ and should instead submit Form 1023 if you wish to                 nature of the organization’s governing body, the extent to 
obtain a determination letter from the IRS. However, churches              which its facilities or programs are publicly available, the 
(including synagogues, temples, and mosques) and integrated                extent to which its dues encourage membership, and 
auxiliaries of churches and conventions or associations of                 whether its activities are likely to appeal to persons having a 
churches may be considered tax exempt under section 501(c)(3)              broad common interest or purpose.
even if they do not file Form 1023.                                        
Check “No” if you are not applying for recognition as a             For additional information about the “facts and circumstances” 
church, school, or hospital (as described in section 170(b)(1)(A)   test, see Pub. 557 and Regulations section 1.170A-9(f)(3).
(i), (ii), or (iii)).                                               Note.    If you do not satisfy the section 509(a)(1) public support 
Line 2a.  Check this box if after completing Steps 1–7 below,       test, but you receive most of your support in the form of 
you meet the requirements for the 509(a)(1) public support test.    exempt-activity receipts, continue to the section 509(a)(2) public 
                                                                    support test for Line 2b.
Use the calculation below to determine whether you can 
check Line 2a. For the calculations below, combine revenues for     Line 2b. Use the following public-support calculation if you did 
the most recent 5-year period. If you are a new organization,       not satisfy the section 509(a)(1) public support test and you wish 
base your calculation on revenues you have actually received 

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to determine whether you satisfy the section 509(a)(2) public               For this purpose, “support” doesn’t include income received 
support test.                                                               in the exercise or performance by the organization of its 
 Step 1.  Add together amounts you received in the form of                  charitable, educational, or other purpose or function constituting 
taxes levied on your behalf that are paid to or spent on your               the basis for exemption. See Pub. 557 for additional information.
behalf and the value of services and facilities provided to you by          Line 3. If you are eligible to apply for exemption using Form 
a governmental unit without charge (see the description of this             1023-EZ, but you don’t satisfy one of the public charity tests 
revenue source earlier). Do not include amounts a governmental              listed in Lines 2a–2c, you are a private foundation and must 
unit pays to in the form of a grant, contribution, or exempt-activity       confirm that you satisfy the organizing document requirements 
revenues.                                                                   discussed below.
 Step 2.  Add together all gifts, grants, contributions, and 
exempt-activity revenues from all sources not included in the               Special organizing document requirement.          Before you 
calculation for Step 1, excluding unusual grants.                           check Line 3, you need to ensure that your organizing document 
 Step 3.  To the amount you calculated in Steps 1 and 2, add                satisfies the special rule under section 508(e) applicable to 
investment income and all revenues from unrelated activities.               private foundations.
For the purposes of this simplified calculation, do not distinguish                 As a private foundation you are not tax exempt unless 
between unrelated activity revenues that generate UBTI and                  !       your organizing document contains specific provisions 
those that qualify for an exception from UBTI. This is your 509(a)          CAUTION required by section 508(e). These specific provisions 
(2) total support amount.                                                   require that you operate to avoid liability for excise taxes under 
 Step 4.  Treating family members as one contributor, and any               sections 4941(d) (acts of self-dealing), 4942 (undistributed 
business entity and an individual who controls it as one                    income), 4943(c) (excess business holdings), 4944 
contributor, identify the contributors who are disqualified                 (jeopardizing investments), and 4945(d) (taxable expenditures).
persons. Then, calculate the total of contributions received from 
disqualified persons, regardless of amount.                                 You can find sample provisions that satisfy the section 508(e) 
 Step 5.  Identify any disqualified persons from whom you                   requirements in chapter 3 of Pub. 557.
received exempt-activity revenues of any amount. Then, 
                                                                                    You can include provisions that satisfy the requirement 
calculate the total of exempt-activity revenues received from 
                                                                                    under section 508(e) even if you are not a private 
disqualified persons.                                                       TIP
                                                                                    foundation, and even if state law provisions satisfy 
 Step 6.  Identify the payers other than disqualified persons               section 508(e) requirements.
from whom you received exempt-activity revenues in any year 
that exceed the greater of 1% of your 509(a)(2) total support               Operation of state law.  Some states have enacted statutory 
amount or $5,000 for that year. Total the amounts that exceed               provisions that satisfy the requirements of section 508(e). See 
the greater of 1% or $5,000 threshold for each year. Make this              Appendix B in the Instructions for Form 1023. If you are 
calculation on a year-by-year basis, rather than on a 5-year                organized in a state that has statutory provisions addressing the 
aggregated basis.                                                           requirements of section 508(e), and if you wish to rely on your 
 Step 7.  Subtract the total of the amounts calculated in Step 4,           state law provisions instead of including the provisions in your 
Step 5, and Step 6 from the amount you calculated in Step 2.                organizing document, you should be certain that you know what 
Then, add that to the amount calculated in Step 1. This is your             the specific provisions are and where to find them. Reliance on 
509(a)(2) public support amount.                                            state law to satisfy the rules under section 508(e) is explained in 
 Step 8.  Divide your 509(a)(2) public support amount                       Rev. Rul. 75-38, 1975-1 C.B. 161.
(calculated in Step 7) by your 509(a)(2) total support amount               Note. By checking Line 3, you are attesting that either your 
(calculated in Step 3). If the result is less than 33 / %, this 1 3
                                                                            organizing document contains the appropriate provisions or that 
calculation indicates that you don’t satisfy the 509(a)(2) public           the requirement is satisfied by operation of state law.
support test. If the result is at least 33 / %, proceed to Step 9.1 3
 Step 9.  In addition to the 509(a)(2) public support amount of             As a private foundation you are subject to all of the private 
at least 33 / %, you may not derive more than 33 / % of your 1 3 1 3        foundation rules, not just the specific provisions listed in section 
total support from a combination of investment income and                   508(e). You can find information about the private foundation 
revenues from activities unrelated to your exempt purpose. Add              rules and the excise taxes that may be imposed for violations of 
together your investment income and revenues from unrelated                 the rules in Pub. 4221-PF, Compliance Guide for 501(c)(3) 
activities. Then, divide that amount by the 509(a)(2) total support         Private Foundations, and at IRS.gov/Charities-&-Non-Profits/
amount. If that amount is less than 33 / %, you satisfy the 1 3             Private-Foundations/Private-Foundation-Excise-Taxes.
second part of the 509(a)(2) public support test.                           Special foundations-rule procedure for grants to individu-
   If the result in Step 8 is at least 33 / % and the result in Step 9 1 3  als for travel or study. Private foundations are required to 
is less than 33 / %, you satisfy the 509(a)(2) public support test. 1 3     obtain advance approval from the IRS before making grants to 
Check the box on Line 2b.                                                   individuals for travel, study, or similar purposes. Failure to do so 
                                                                            will result in excise taxes under section 4945. Under section 
Line 2c. In order to be able to check the box for Line 2c, you              4945, the excise tax does not apply to an individual grant 
must satisfy the same public support test for Line 2a, earlier. See         awarded on an objective and nondiscriminatory basis pursuant 
Rev. Rul. 82-132, 1982-2 C.B. 107. Check this box if, in addition           to a procedure approved by the IRS in advance. Additional 
to satisfying the support test described in Line 2a, earlier, you           information regarding these rules is available at IRS.gov/
are organized and operated exclusively to receive, hold, invest,            Charities-&-Non-Profits/Private-Foundations/Grants-to-
and administer property for and make expenditures to or for the             Individuals.
benefit of a state or municipal college or university (see below).
                                                                            To request advance approval of grantmaking procedures 
   The college or university you benefit must be:                           under section 4945(g), you must complete and submit Form 
   • An agency or instrumentality of a state or political                   8940. A user fee must accompany the form. The advance 
   subdivision,                                                             approval request should be sent to the address indicated on 
   • Owned and operated by a state or political subdivision, or             Form 8940. It cannot be submitted with Form 1023-EZ. 
   • Owned and operated by an agency or instrumentality of                  Additional information about advance approval of individual 
   one or more states or political subdivisions.

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grant procedures is available at IRS.gov/Charities- &-Non- 2014-11. By checking this box, you are agreeing to accept an
Profits/Private-Foundations/Advance-Approval-of-Grant-Making- effective date of reinstatement as of the date of filing this
Procedures. Alternatively, if you do not wish to submit a Form application.
1023-EZ and a Form 8940, private foundations required to
obtain advance approval may complete Form 1023 instead. Part VI. Signature
An officer, director, or trustee listed in Part I, line 8, who is
Part V. Reinstatement After Automatic authorized to sign for the organization must electronically sign
Revocation Form 1023-EZ. To electronically sign Form 1023-EZ, the signer
must check the "penalties of perjury" box in Part VI and type his
You should complete this section only if you have had your or her name on the line provided. The signature must be
exempt status automatically revoked under section 6033(j)(1) for accompanied by the title or authority of the signer and the date.
failure to file required annual returns or notices for 3 consecutive
years, and you are applying for reinstatement under section 4 or
7 of Rev. Proc. 2014-11, 2014-3 I.R.B. 411. Paperwork Reduction Act Notice. We ask for the information
Rev. Proc. 2014-11 establishes several different procedures on this form to carry out the Internal Revenue laws of the United
for reinstating organizations depending upon their size, number States. You are required to give us the information. We need it to
of times they have been automatically revoked, and the ensure that you are complying with these laws and to allow us to
timeliness of filing for reinstatement. Therefore, you should figure and collect the right amount of tax.
review the revenue procedure and determine which section
applies to you. You are not required to provide the information requested on
a form that is subject to the Paperwork Reduction Act unless the
Note. You can apply using this form only if you are requesting form displays a valid OMB control number. Books or records
reinstatement under section 4 or 7 of the revenue procedure. If relating to a form or its instructions must be retained as long as
you are applying for retroactive reinstatement under section 5 or their contents may become material in the administration of any
6 of Rev. Proc. 2014-11, you must submit the full Form 1023 Internal Revenue law. Generally, tax returns and return
along with the appropriate reasonable cause statement and a information are confidential, as required by section 6103.
statement confirming you have filed the required annual returns However, certain returns and return information of tax exempt
as described in the revenue procedure. organizations and trusts are subject to public disclosure and
Line 1. Section 4 of Rev. Proc. 2014-11. Check this box if: inspection, as provided by section 6104.
• You were eligible to file either Form 990-EZ or Form 990-N The time needed to complete and file this form will vary
for each of the 3 consecutive years that you failed to file, depending on individual circumstances. The estimated burden
• This is the first time you have been automatically revoked for tax exempt organizations filing this form is approved under
pursuant to section 6033(j), and OMB control number 1545-0047 and is included in the estimates
• You are submitting this application not later than 15 months shown in the instructions for their information return.
after the later of the date of your Revocation Letter or the
date on which the IRS posted your name on the Revocation Comments and suggestions. If you have comments
List at IRS.gov/Charities-&-Non-Profits/Exempt- concerning the accuracy of this time estimate or suggestions for
Organizations-Select-Check. making this form simpler, we would be happy to hear from you.
By checking this box, you are also attesting that your failure You can send us comments from IRS.gov/FormComments. Or
to file was not intentional and you have put in place procedures you can write to:
to file required returns or notices in the future.
Internal Revenue Service
If you are requesting reinstatement under section 4 of Tax Forms and Publications Division
! Rev. Proc. 2014 11, the foundation classification that ‐ 1111 Constitution Ave. NW, IR-6526
CAUTION you request on Part IV. Foundation Classification of this
Washington, DC 20224
form must match the foundation classification you had at the
time of your revocation. Otherwise, you must use Form 1023. Don’t send Form 1023-EZ to this address. Instead, see How
Line 2. Section 7 of Rev. Proc. 2014-11. Check this box if you To File, earlier.
are seeking reinstatement under section 7 of Rev. Proc.

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Form 1023-EZ Eligibility Worksheet

(Must be completed prior to completing Form 1023-EZ)

If you answer “Yes” to any of the worksheet questions, you are not eligible to apply for exemption under section 501(c)(3)
using Form 1023-EZ. You must apply on Form 1023. If you answer “No” to all of the worksheet questions, you may apply
using Form 1023-EZ.

1. Do you project that your annual gross receipts will exceed $50,000 in any of the Yes No
next 3 years?

Gross receipts are the total amounts the organization received from all sources during its
annual accounting period, without subtracting any costs or expenses. You should
consider this year and the next 2 years.

2. Have your annual gross receipts exceeded $50,000 in any of the past 3 years? Yes No

3. Do you have total assets the fair market value of which is in excess of $250,000? Yes No

Total assets include cash, accounts receivable, inventories, bonds and notes receivable,
corporate stocks, loans receivable, other investments, depreciable and depletable assets,
land, buildings, equipment, and any other assets.

4. Were you formed under the laws of a foreign country (U.S. territories and Yes No
possessions are not considered foreign countries)?

You are formed under the laws of a foreign country if you are not formed under the laws
of (1) the United States, its states, territories, or possessions; (2) federally recognized
Indian tribal or Alaskan native governments; or (3) the District of Columbia.

5. Is your mailing address in a foreign country (U.S. territories and possessions are Yes No
not considered foreign countries)?

Your mailing address is the address where all correspondence will be sent.

6. Are you a successor to, or controlled by, an entity suspended under section Yes No
501(p) (suspension of tax-exempt status of terrorist organizations)?

Section 501(p)(1) suspends the exemption from tax under section 501(a) of any
organization described in section 501(p)(2). An organization is described in section 501(p)
(2) if the organization is designated or otherwise individually identified (1) under certain
provisions of the Immigration and Nationality Act as a terrorist organization or foreign
terrorist organization; (2) in or pursuant to an Executive Order which is related to terrorism
and issued under the authority of the International Emergency Economic Powers Act or
section 5 of the United Nations Participation Act of 1945 for the purpose of imposing on
such organization an economic or other sanction; or (3) in or pursuant to an Executive
Order issued under the authority of any federal law, if the organization is designated or
otherwise individually identified in or pursuant to the Executive Order as supporting or
engaging in terrorist activity (as defined in the Immigration and Nationality Act) or
supporting terrorism (as defined in the Foreign Relations Authorization Act) and the
Executive Order refers to section 501(p)(2).

Under section 501(p)(3) of the Code, suspension of an organization’s tax exemption
begins on the date of the first publication of a designation or identification with respect to
the organization, as described above, or the date on which section 501(p) was enacted,
whichever is later. This suspension continues until all designations and identifications of
the organization are rescinded under the law or Executive Order under which such
designation or identification was made.

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7. Are you organized as an entity other than a corporation, unincorporated Yes No
association, or trust?

Answer “Yes” if you are organized as an LLC under the laws of the state in which you
were formed.

8. Are you formed as a for-profit entity? Yes No

9. Are you a successor to a for-profit entity? Yes No

You are a successor if you have:

1. Substantially taken over all of the assets or activities of a for-profit entity;
2. Been converted or merged from a for-profit entity; or
3. Installed the same officers, directors, or trustees as a for-profit entity that no longer
exists.

10. Were you previously revoked or are you a successor to a previously revoked Yes No
organization (other than an organization the tax-exempt status of which was
automatically revoked for failure to file a Form 990-series return for 3 consecutive
years)?

Do not check “Yes” if your previous revocation, or your predecessor’s revocation, was an
automatic revocation (pursuant to section 6033(j)) for failing to satisfy Form 990-series
filing requirements for 3 consecutive years.

11. Are you currently recognized as tax exempt under another section of IRC 501(a) Yes No
or were you previously exempt under another section of IRC 501(a)?

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12. Are you a church or a convention or association of churches described in section Yes No
170(b)(1)(A)(i)?

There is no single definition of the word “church” for tax purposes; however, the
characteristics generally attributed to churches include:

• A distinct legal existence,
• A recognized creed and form of worship,
• A definite and distinct ecclesiastical government,
• A formal code of doctrine and discipline,
• A distinct religious history,
• A membership not associated with any other church or denomination,
• Ordained ministers ministering to the congregation,
• Ordained ministers selected after completing prescribed courses of study,
• A literature of its own,
• Established places of worship,
• Regular congregations,
• Regular religious services,
• Sunday schools for the religious instruction of the young, and
• Schools for the preparation of ministers.

Although it is not necessary that each of the above characteristics be present, a
congregation or other religious membership group that meets regularly for religious
worship is generally required. A church includes mosques, temples, synagogues, and
other forms of religious organizations. For more information, see Pub. 1828.

13. Are you a school, college, or university described in section 170(b)(1)(A)(ii)? Yes No

An organization is a school if it:

1. Presents formal instruction as its primary function,
2. Has a regularly scheduled curriculum,
3. Has a regular faculty of qualified teachers,
4. Has a regularly enrolled student body, and
5. Has a place where educational activities are regularly carried on.

The term “school” includes primary schools, secondary schools, preparatory schools, high
schools, colleges, and universities. It does not include organizations engaged in both
educational and non-educational activities, unless the latter are merely incidental to the
educational activities.

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14. Are you a hospital or medical research organization described in section 170(b)(1)               Yes                  No
(A)(iii) or a hospital organization described in section 501(r)(2)(A)(i)?
 
 An organization is a hospital described in section 170(b)(1)(A)(iii) if its principal purpose 
or  function  is  providing  medical  or  hospital  care,  or  medical  education  or  research. 
Medical care includes treatment of any physical or mental disability or condition, on an 
inpatient  or  outpatient  basis.  Thus,  if  an  organization  is  a  rehabilitation  institution, 
outpatient clinic, or community mental health or drug treatment center, it is a hospital if its 
principal function is providing treatment services as described above. 
 
A  hospital  does  not  include  convalescent  homes,  homes  for  children  or  the  aged,  or 
institutions  whose  principal  purpose  or  function  is  to  train  handicapped  individuals  to 
pursue a vocation.
 
An organization is a medical research organization described in section 170(b)(1)(A)(iii) if 
its principal purpose or function is the direct, continuous, and active conduct of medical 
research  in  conjunction  with  a  hospital.  The  hospital  with  which  the  organization  is 
affiliated must be described in section 501(c)(3), a federal hospital, or an instrumentality of 
a governmental unit, such as a municipal hospital.
 
An  organization  is  a  hospital  organization  described  in  section  501(r)(2)(A)(i)  if  the 
organization operates a facility which is required by a state to be licensed, registered, or 
similarly recognized as a hospital.

15. Are  you  an  agricultural  research  organization  described  in  section  170(b)(1)(A)         Yes                  No
(ix)?
 
 An organization is an agricultural research organization described in section 170(b)(1)(A)
(ix) if it is an agricultural research organization directly engaged in the continuous active 
conduct of agricultural research (as defined in section 1404 of the Agricultural Research, 
Extension, and Teaching Policy Act of 1977) in conjunction with a land grant college or 
university  (as  defined  in  such  section)  or  a  non-land  grant  college  of  agriculture  (as 
defined in such section), and during the calendar year in which the contribution is made 
such  organization  is  committed  to  spend  such  contribution  for  such  research  before 
January 1 of the fifth calendar year which begins after the date such contribution is made.

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16. Are  you  applying  for  exemption  as  a  cooperative  hospital  service  organization      Yes                      No
under section 501(e)? 
 
 A cooperative hospital service organization described in section 501(e) is organized and 
operated on a cooperative basis to provide its section 501(c)(3) hospital members one or 
more of the following activities.
 
 • Data processing.
 • Purchasing (including purchasing insurance on a group basis).
 • Warehousing.
 • Billing and collection (including purchasing patron accounts receivable on a recourse 
   basis).
 • Food.
 • Clinical.
 • Industrial engineering.
 • Laboratory.
 • Printing.
 • Communications.
 • Record center.
 • Personnel (including selecting, testing, training, and educating personnel) services.
 
A  cooperative  hospital  service  organization  must  also  meet  certain  other  requirements 
specified in section 501(e). 

17. Are you applying for exemption as a cooperative service organization of operating            Yes                      No
educational organizations under section 501(f)?
 
 An  organization  is  a  cooperative  service  organization  of  operating  educational 
organizations if it is organized and operated solely to provide investment services to its 
members. Those members must be organizations described in section 170(b)(1)(A)(ii) or 
(iv) that are tax exempt under section 501(a) or whose income is excluded from taxation 
under section 115.

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18. Are you applying for exemption as a qualified charitable risk pool under section                Yes                   No
501(n)?
 
 A  qualified  charitable  risk  pool  is  treated  as  organized  and  operated  exclusively  for 
charitable purposes. Check the appropriate box to indicate whether you are a charitable 
risk pool. A qualified charitable risk pool is an organization that:
 
 1. Is organized and operated only to pool insurable risks of its members (not including 
 risks related to medical malpractice) and to provide information to its members about 
 loss control and risk management,
 2. Consists only of members that are section 501(c)(3) organizations exempt from tax 
 under section 501(a),
 3. Is organized under state law authorizing this type of risk pooling,
 4. Is exempt from state income tax (or will be after qualifying as a section 501(c)(3) 
 organization),
 5. Has obtained at least $1,000,000 in startup capital from nonmember charitable 
 organizations,
 6. Is controlled by a board of directors elected by its members, and
 7. Is organized under documents requiring that:
 a. Each member be a section 501(c)(3) organization exempt from tax under section 
 501(a),
 b. Each member that receives a final determination that it no longer qualifies under 
 section 501(c)(3) notify the pool immediately, and
 c. Each insurance policy issued by the pool provides that it will not cover events 
 occurring after a final determination described in (b).

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19. Are  you  requesting  classification  as  a  supporting  organization  under  section             Yes                 No
509(a)(3)?
 
 A supporting organization (as defined in section 509(a)(3)) differs from the other types of 
public  charities  described  in  section  509.  Instead  of  describing  an  organization  that 
conducts a particular kind of activity or that receives financial support from the general 
public,  section  509(a)(3)  describes  organizations  that  have  established  certain 
relationships  in  support  of  public  charities  described  in  section  509(a)(1)  or  509(a)(2). 
Thus, an organization can qualify as a supporting organization (and not be classified as a 
private foundation) even though it may be funded by a single donor, family, or corporation. 
This kind of funding ordinarily would indicate private foundation status, but a section 509(a)
(3) organization has limited purposes and activities, and gives up a significant degree of 
independence. A supporting organization is an organization that:
 
 1. Is organized and operated exclusively for the benefit of, to perform the functions of, or 
 to carry out the purposes of one or more specified organizations as described in 
 section 509(a)(1) or 509(a)(2). These section 509(a)(1) and 509(a)(2) organizations 
 are commonly called publicly supported organizations. 
 2. Has one of three types of relationships with one or more organizations described in 
 section 509(a)(1) or 509(a)(2). It must be:
 a. Operated, supervised, or controlled by one or more section 509(a)(1) or 509(a)(2) 
 organizations (Type I supporting organization);
 b. Supervised or controlled in connection with one or more section 509(a)(1) or 
 509(a)(2) organizations (Type II supporting organization); or 
 c. Operated in connection with one or more section 509(a)(1) or 509(a)(2) 
 organizations (Type III supporting organization).
 3. Is not controlled directly or indirectly by disqualified persons (as defined in section 
 4946) other than foundation managers and other than one or more organizations 
 described in section 509(a)(1) or 509(a)(2).
 
See Pub. 557 for more information.

20. Is  a  substantial  purpose  of  your  activities  to  provide  assistance  to  individuals       Yes                 No
through credit counseling activities such as budgeting, personal finance, financial 
literacy, mortgage foreclosure assistance, or other consumer credit areas?
 
 These activities involve the education of the consumer on budgeting, personal finance, 
financial literacy, mortgage foreclosure assistance, or other consumer credit areas. It may 
also  involve  assisting  the  consumer  in  consolidating  debt  and  negotiating  between 
debtors and creditors to lower interest rates and waive late and over-limit fees.

21. Do you or will you invest 5% or more of your total assets in securities or funds                  Yes                 No
that are not publicly traded?

22. Do you participate, or intend to participate, in partnerships (including entities or              Yes                 No
arrangements  treated  as  partnerships  for  federal  tax  purposes)  in  which  you 
share losses with partners other than section 501(c)(3) organizations?

23. Do you sell, or intend to sell carbon credits or carbon offsets?                                  Yes                 No

24. Are you a Health Maintenance Organization (HMO)?                                                  Yes                 No

Form 1023-EZ Instructions                    -19-

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25. Are you an Accountable Care Organization (ACO), or an organization that engages                     Yes               No
in, or intends to engage in, ACO activities (such as participation in the Medicare 
Shared Savings Program (MSSP) or in activities unrelated to the MSSP described 
in Notice 2011-20, 2011-16 I.R.B. 652)?
 
 ACOs  are  entities  formed  by  groups  of  physicians,  hospitals,  and  other  health  care 
service providers and suppliers to manage and coordinate the care provided to patients. 
For a discussion of tax law issues relating to ACOs, see Notice 2011-20 and FS-2011-11, 
available at IRS.gov/uac/Tax-Exempt-Organizations-Participating-in-the-Medicare-Shared-
Savings-Program-through-Accountable-Care-Organizations.

26. Do you maintain or intend to maintain one or more donor advised funds?                              Yes               No
 
 In general, a donor advised fund is a fund or account that is owned and controlled by the 
organization but that is separately identified by reference to contributions of a donor or 
donors and with respect to which a donor (or any person appointed or designated by the 
donor)  has  or  expects  to  have  advisory  privileges  concerning  the  distribution  or 
investment of amounts held in the fund or account by reason of the donor’s status as a 
donor. For additional information, see Pub. 557.
 
Check  “No”  if  you  are  a  governmental  unit  referred  to  in  section  170(c)(1)  or  a  private 
foundation referred to in section 509(a).

27. Are  you  organized  and  operated  exclusively  for  testing  for  public  safety  and             Yes               No
requesting a foundation classification under section 509(a)(4)?
 
 Generally, these organizations test consumer products to determine their acceptability 
for use by the general public.

28. Are you requesting classification as a private operating foundation?                                Yes               No
 
 Private foundations lack general public support. What distinguishes a private operating 
foundation from other private foundations is that it engages directly in the active conduct 
of charitable, religious, educational, and similar activities (as opposed to indirectly carrying 
out  these  activities  by  providing  grants  to  individuals  or  other  organizations).  Private 
operating foundations are subject to more favorable rules than other private foundations in 
terms of charitable contribution deductions and attracting grants from private foundations. 
However, to be classified as a private operating foundation, an organization must meet 
certain  tests.  Additional  information  about  private  operating  foundations  is  available  at 
IRS.gov/Charities-&-Non-Profits/Private-Foundations/Private-Operating-Foundations.

29. Are  you  applying  for  reinstatement  under  section  4  of  Rev.  Proc.  2014 11,  and ‐         Yes               No
seeking to change your foundation classification from the classification you had 
at the time of your revocation?
 Only organizations that are seeking the same foundation classification that they had at 
the time of revocation may use Form 1023 EZ to apply for reinstatement under section 4 of ‐
Rev. Proc. 2014 11. If you wish to change your foundation classification, you must use the ‐
full Form 1023.

30. Are you applying for retroactive reinstatement of exemption under section 5 or 6                    Yes               No
of Rev. Proc. 2014-11, after being automatically revoked?
 
 Only organizations applying for reinstatement under section 4 or 7 of Rev. Proc. 2014-11 
may use Form 1023-EZ. If you are applying for retroactive reinstatement under section 5 
or 6 of Rev. Proc. 2014-11, you must submit the full Form 1023 along with the appropriate 
reasonable  cause  statement  and  a  statement  confirming  you  have  filed  the  required 
annual returns as described in the revenue procedure. 

                                                -20-                              Form 1023-EZ Instructions

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National Taxonomy of Exempt 
Entities (NTEE) Codes.
Arts, Culture & Humanities             B90  Educational Services             E62  Emergency Medical Services &     G94 Geriatrics
                                       B92  Remedial Reading &                    Transport                        G96 Neurology & Neuroscience
Code                                        Encouragement                    E65  Organ & Tissue Banks             G98 Pediatrics
A01  Alliances & Advocacy              B94  Parent & Teacher Groups          E6A  Pharmacies & Drugstores          G99 Voluntary Health Associations, 
A02  Management & Technical            B99  Education N.E.C.                 E70  Public Health                        Medical Disciplines N.E.C.
     Assistance                                                              E80  Health (General & Financing)     G9B Surgical Specialties
A03  Professional Societies &          Environment                           E86  Patient & Family Support         Medical Research
     Associations                      Code                                  E90  Nursing
A05  Research Institutes & Public      C01  Alliances & Advocacy             E91  Nursing Facilities               Code
     Policy Analysis                   C02  Management & Technical           E92  Home Health Care                 H01 Alliances & Advocacy
A11  Single Organization Support            Assistance                       E99  Health Care N.E.C.               H02 Management & Technical 
A12  Fund Raising & Fund Distribution  C03  Professional Societies &                                                   Assistance
A19  Support N.E.C.                         Associations                     Mental Health & Crisis                H03 Professional Societies & 
A20  Arts & Culture                    C05  Research Institutes & Public                                               Associations
A23  Cultural & Ethnic Awareness            Policy Analysis                  Intervention                          H05 Research Institute & Public 
A24  Folk Arts                         C11  Single Organization Support      Code                                      Policy Analysis
A25  Art Education                     C12  Fund Raising & Fund Distribution F01  Alliances & Advocacy             H11 Single Organization Support
A26  Arts & Humanities Councils &      C19  Support N.E.C.                   F02  Management & Technical           H12 Fund Raising & Fund Distribution
     Agencies                          C20  Pollution Abatement & Control         Assistance                       H19 Support N.E.C.
A27  Community Celebrations            C27  Recycling                        F03  Professional Societies &         H20 Birth Defects & Genetic Diseases 
A30  Media & Communications            C30  Natural Resources Conservation        Associations                         Research
A31  Film & Video                           & Protection                     F05  Research Institutes & Public     H25 Down Syndrome Research
A32  Television                        C32  Water Resources, Wetland              Policy Analysis                  H30 Cancer Research
A33  Printing & Publishing                  Conservation & Management        F11  Single Organization Support      H32 Breast Cancer Research
A34  Radio                             C34  Land Resources Conservation      F12  Fund Raising & Fund Distribution H40 Diseases of Specific Organs 
A40  Visual Arts                       C35  Energy Resources Conservation    F19  Support N.E.C.                       Research
                                            & Development                    F20  Substance Abuse Dependency,      H41 Eye Diseases, Blindness & 
A50  Museums                           C36  Forest Conservation                   Prevention & Treatment               Vision Impairments Research
A51  Art Museums                       C40  Botanical, Horticultural &       F21  Substance Abuse Prevention       H42 Ear & Throat Diseases Research
A52  Children’s Museums                     Landscape Services               F22  Substance Abuse Treatment        H43 Heart & Circulatory System 
A54  History Museums                   C41  Botanical Gardens & Arboreta     F30  Mental Health Treatment              Diseases & Disorders Research
A56  Natural History & Natural         C42  Garden Clubs                     F31  Psychiatric Hospitals            H44 Kidney Diseases Research
     Science Museums                   C50  Environmental Beautification     F32  Community Mental Health          H45 Lung Diseases Research
A57  Science & Technology Museums      C60  Environmental Education               Centers                          H48 Brain Disorders Research
A60  Performing Art                    C99  Environmental N.E.C.             F33  Residential Mental Health        H50 Nerve, Muscle & Bone Diseases 
A61  Performing Arts Centers                                                      Treatment                            Research
A62  Dance                             Animal-Related                        F40  Hot Line & Crisis Intervention   H51 Arthritis Research
A63  Ballet                            Code                                  F42  Sexual Assault Services          H54 Epilepsy Research
A65  Theater                           D01  Alliance & Advocacy              F50  Addictive Disorders N.E.C.       H60 Allergy-Related Diseases 
A68  Music                             D02  Management & Technical           F52  Smoking Addiction                    Research
A69  Symphony Orchestras                    Assistance                       F53  Eating Disorders & Addictions    H61 Asthma Research
A6A  Opera                             D03  Professional Societies &         F54  Gambling Addiction               H70 Digestive Diseases & Disorders 
A6B  Singing & Choral Groups                Associations                     F60  Counseling                           Research
A6C  Bands & Ensembles                 D05  Research Institutes & Public     F70  Mental Health Disorders          H80 Specifically Named Diseases 
                                            Policy Analysis
A6E  Performing Arts Schools           D11  Single Organization Support      F80  Mental Health Associations           Research
A70  Humanities Organizations          D12  Fund Raising & Fund Distribution F99  Mental Health & Crisis           H81 AIDS Research
A80  Historical Organizations          D19  Support N.E.C.                        Intervention N.E.C.              H83 Alzheimer’s Disease Research
                                                                                                                   H84 Autism Research
A82  Historical Societies & Historic   D20  Animal Protection & Welfare      Volutary Health Associations &        H90 Medical Disciplines Research
     Preservation                      D30  Wildlife Preservation &          Medical Disciplines                   H92 Biomedicine & Bioengineering 
A84  Commemorative Events                   Protection                                                                 Research
A90  Arts Service                      D31  Protection of Endangered         Code                                  H94 Geriatrics Research
A99  Arts, Culture & Humanities             Species                          G01  Alliances & Advocacy             H96 Neurology & Neuroscience 
     N.E.C.                            D32  Bird Sanctuaries                 G02  Management & Technical               Research
Education                              D33  Fisheries Resources                   Assistance                       H98 Pediatrics Research
Code                                   D34  Wildlife Sanctuaries             G03  Professional Societies &         H99 Medical Research N.E.C.
B01  Alliances & Advocacy              D40  Veterinary Services                   Associations                     H9B Surgical Specialties Research
     Organizations                     D50  Zoos & Aquariums                 G05  Research Institute & Public 
                                                                                  Policy Analysis                  Crime & Legal-Related
B02  Management & Technical            D60  Animal Services N.E.C.           G11  Single Organization Support      Code
     Assistance                        D61  Animal Training                  G12  Fund Raising & Fund Distribution I01 Alliances & Advocacy
B03  Professional Society &            D99  Animal Related N.E.C.            G19  Support N.E.C.                   I02 Management & Technical 
B05  Research Institutes & Public      Health Care
     Associations                                                            G20  Birth Defects & Genetic Diseases     Assistance
     Policy Analysis                   Code                                  G25  Down Syndrome                    I03 Professional Societies & 
B11  Single Organization Support       E01  Alliances & Advocacy             G30  Cancer                               Associations
B12  Fund Raising & Fund Distribution  E02  Management & Technical           G32  Breast Cancer                    I05 Research Institutes & Public 
B19  Support N.E.C.                         Assistance                       G40  Diseases of Specific Organs          Policy Analysis
B20  Elementary & Secondary            E03  Professional Societies &         G41  Eye Diseases, Blindness &        I11 Single Organization Support
     Schools                                Associations                          Vision Impairments               I12 Fund Raising & Fund Distribution
B21  Preschools                        E05  Research Institutes & Public     G42  Ear & Throat Diseases            I19 Support N.E.C.
B24  Primary & Elementary Schools           Policy Analysis                  G43  Heart & Circulator System        I20 Crime Prevention
B25  Secondary & High Schools          E11  Single Organization Support           Diseases & Disorders             I21 Youth Violence Prevention
B28  Special Education                 E12  Fund Raising & Fund Distribution G44  Kidney Diseases                  I23 Drunk Driving-Related
B29  Charter Schools                   E19  Support N.E.C.                   G45  Lung Diseases                    I30 Correctional Facilities
B30  Vocational & Technical Schools    E20  Hospitals                        G48  Brain Disorder                   I31 Half-Way Houses for Offenders 
B40  Higher Education Institutions     E21  Community Health Systems         G50  Nerve, Muscle, & Bone Diseases       & Ex-Offenders
B41  Two-Year Colleges                 E22  General Hospitals                G51  Arthritis                        I40 Rehabilitation Services for 
B42  Two-Year Colleges                 E24  Specialty Hospitals              G54  Epilepsy                             Offenders
B43  Undergraduate Colleges            E30  Ambulatory & Primary Health      G60  Allergy Related Diseases         I43 Inmate Support
B50  Graduate & Professional Schools        Care                             G61  Asthma                           I44 Prison Alternatives
B60  Adult Education                   E31  Group Health Practices           G70  Digestive Diseases & Disorders   I50 Administration of Justice
B70  Libraries                         E32  Community Clinics                G80  Specific Named Disorders         I51 Dispute Resolution & Mediation
B80  Student Services                  E40  Reproductive Health Care         G81  AIDS                             I60 Law Enforcement
B82  Scholarships & Student Financial  E42  Family Planning                  G83  Alzheimer’s Diseases             I70 Protection Against Abuse
     Aid                               E50  Rehabilitative Care              G84  Autism                           I71 Spouse Abuse Prevention
B83  Student Sororities & Fraternities E60  Health Support                   G90  Medical Disciplines              I72 Child Abuse Prevention
B84  Alumni Associations               E61  Blood Banks                      G92  Biomedicine & Bioengineering     I73 Sexual Abuse Prevention

                                                                          -21-

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National Taxonomy of Exempt Entities (NTEE) Codes. (Continued)
I80  Legal Services                   L22  Senior Citizens’ Housing &       O03  Professional Societies &         P86 Blind & Visually Impaired 
I83  Public Interest Law                   Retirement Communities                Associations                         Centers
I99  Crime & Legal-Related N.E.C.     L24  Independent Housing for People   O05  Research Institutes & Public     P87 Deaf & Hearing Impaired Centers
                                           with Disabilities                     Policy Analysis                  P88 LGBT Centers
Employment                            L25  Housing Rehabilitation           O11  Single Organization Support      P99 Human Services N.E.C.
Code                                  L30  Housing Search Assistance        O12  Fund Raising & Fund Distribution
J01  Alliances & Advocacy             L40  Temporary Housing                O19  Support N.E.C.                   International, Foreign Affairs & 
J02  Management & Technical           L41  Homeless Shelters                O20  Youth Centers & Clubs            National Security
     Assistance                       L4A  Hotels (except Casino Hotels) &  O21  Boys Clubs                       Code
J03  Professional Societies &              Motels                           O22  Girls Clubs                      Q01 Alliances & Advocacy
     Associations                     L4B  Bed and Breakfast Inns           O23  Boys & Girls Clubs               Q02 Management & Technical 
J05  Single Organization Support      L50  Homeowners & Tenants             O30  Adult & Child - Matching             Assistance
J11  Consumer Lending                      Associations                          Programs                         Q03 Professional Societies & 
J12  Fund Raising & Fund Distribution L80  Housing Support                  O31  Big Brothers & Big Sisters           Associations
J19  Support N.E.C.                   L81  Home Improvement & Repairs       O40  Scouting                         Q05 Research Institutes & Public 
J20  Employment Preparation &         L82  Housing Expense Reduction        O41  Boy Scouts of America                Policy Analysis
     Procurement                           Support                          O42  Girl Scouts of the U.S.A.        Q11 Single Organization Support
J21  Vocational Counseling            L99  Housing & Shelter N.E.C.         O43  Camp Fire                        Q12 Fund Raising & Fund Distribution
J22  Job Training                     Public Safety, Disaster               O50  Youth Development Programs       Q19 Support N.E.C.
J30  Vocational Rehabilitation                                              O51  Youth Community Service Clubs    Q20 Promotion of International 
J32  Goodwill Industries              Preparedness & Relief                                                           Understanding
J33  Sheltered Employment             Code                                  O52  Youth Development - Agricultural Q21 International Cultural Exchange
J40  Labor Unions                     M01  Alliances & Advocacy             O53  Youth Development - Business     Q22 International Academic 
J99  Employment N.E.C.                M02  Management & Technical           O54  Youth Development - Citizenship      Exchange
                                           Assistance                       O55  Youth Development - Religious 
Food, Agriculture & Nutrition         M03  Professional Societies &              Leadership                       Q23 International Exchange N.E.C.
Code                                       Associations                     O99  Youth Development N.E.C.         Q30 International Development
                                                                                                                  Q31 International Agricultural 
K01  Alliances & Advocacy             M05  Research Institutes & Public     Human Services                            Development
K02  Management & Technical                Policy Analysis                  Code                                  Q32 International Economic 
     Assistance                       M11  Single Organization Support      P01  Alliances & Advocacy                 Development
K03  Professional Societies &         M12  Fund Raising & Fund Distribution P02  Management & Technical           Q33 International Relief
     Associations                     M19  Support N.E.C.                        Assistance                       Q35 International Democracy & Civil 
K05  Research Institutes & Public     M20  Disaster Preparedness & Relief   P03  Professional Societies &             Society Development
     Policy Analysis                       Services                              Associations                     Q40 International Peace & Security
K11  Single Organization Support      M23  Search & Rescue Squads           P05  Research Institutes & Public     Q41 Arms Control & Peace
K12  Fund Raising & Fund Distribution M24  Fire Prevention                       Policy Analysis                  Q42 United Nations Associations
K19  Support N.E.C.                   M40  Safety Education                 P11  Single Organization Support      Q43 National Security
K20  Agricultural Programs            M41  First Aid                        P12  Fund Raising & Fund Distribution Q50 International Affairs, Foreign 
K25  Farmland Preservation            M42  Automotive Safety                P19  Support N.E.C.                       Policy & Globalization
K26  Animal Husbandry                 M60  Public Safety Benevolent         P20  Human Service Organizations      Q51 International Economic & Trade 
K28  Farm Bureaus & Granges                Associations                     P21  American Red Cross                   Policy
K2A  Other Vegetable (except Potato)  M99  Public Safety, Disaster          P22  Urban League                     Q70 International Human Rights
     & Melon Farming                       Preparedness & Relief N.E.C.     P24  Salvation Army                   Q71 International Migration & 
                                                                                                                      Refugee Issues
K2B  Soil Preparation, Planting, &    Recreation & Sports                   P26  Volunteers of America            Q99 International, Foreign Affairs & 
     Cultivating                                                            P27  Young Men’s or Women’s               National Security N.E.C.
K2C  Wineries                         Code
K30  Food Programs                    N01  Alliances & Advocacy                  Associations
K31  Food Banks & Pantries            N02  Employment Services              P28  Neighborhood Centers             Civil Rights, Social Action & 
K34  Congregate Meals                 N03  Professional Societies &         P29  Thrift Shops                     Advocacy
K35  Soup Kitchens                         Associations                     P30  Children & Youth Services        Code
K36  Meals on Wheels                  N05  Research Institutes & Public     P31  Adoption                         R01 Alliances & Advocacy 
                                           Policy Analysis                  P32  Foster Care                          Organizations
K40  Nutrition                        N11  Single Organization Support      P33  Child Day Care                   R02 Management & Technical 
K50  Home Economics                   N12  Fund Raising & Fund Distribution P40  Family Services                      Assistance
K6A  Meat Markets                     N19  Support N.E.C.                   P42  Single Parent Agencies           R03 Professional Societies & 
K6B  Confectionery & Nut Stores       N20  Camps                            P43  Family Violence Shelters,            Associations
K6C  Caterers                         N2A  RV (Recreational Vehicle) Parks       Services                         R05 Research Institutes & Public 
K6D  Mobile Food Services                  & Campgrounds                    P44  In-Home Assistance                   Policy Analysis
K6E  Drinking Places                  N2B  Recreational and Vacation        P45  Family Services for Adolescent   R11 Single Organization Support
K6F  Snack Nonalcoholic Beverage           Camps (Except Campgrounds)            Parents                          R12 Fund Raising & Fund Distribution
     Bars                             N30  Physical Fitness & Community     P46  Family Counseling                R19 Support N.E.C.
K90  Limited-Service Restaurants           Recreational Facilities          P47  Pregnancy Centers                R20 Civil Rights
K91  Supermarkets & Other Grocery     N31  Community Recreational Centers   P50  Personal Social Services         R22 Minority Rights
     (except Convenience) Stores      N32  Parks & Playgrounds              P51  Financial Counseling             R23 Disabled Persons’ Rights
K92  Convenience Stores               N40  Sports Training Facilities,      P52  Transportation Assistance        R24 Womens’ Rights
K93  Fruit & Vegetable Markets             Agencies                                                               R25 Seniors’ Rights
K94  All Other Specialty Food Stores  N50  Recreational Clubs               P58  Gift Distribution
K95  Food (Health) Supplement         N52  Fairs                            P60  Emergency Assistance             R26 Lesbian & Gay Rights
     Stores                           N60  Amateur Sports                   P61  Travelers’ Aid                   R28 Children’s Rights
K96  Warehouse Clubs &                N61  Fishing & Hunting                P62  Victims’ Services                R30 Intergroup & Race Relations
     Supercenters                     N62  Basketball                       P70  Residential Care & Adult Day     R40 Voter Education & Registration
                                                                                 Programs                         R60 Civil Liberties
K97  Food Service Contractors         N63  Baseball & Softball              P71  Adult Day Care                   R61 Reproductive Rights
K98  Full-Service Restaurants         N64  Soccer                           P73  Group Homes                      R62 Right to Life
K99  Food, Agriculture & Nutrition    N65  Football                         P74  Hospices                         R63 Censorship, Freedom of Speech 
     N.E.C.                           N66  Racquet Sports                   P75  Supportive Housing for Older         & Press
Housing & Shelter                     N67  Swimming & Other Water                Adults                           R67 Right to Die & Euthanasia
Code                                       Recreation                       P76  Homes for Children &             R99 Civil Rights, Social Action & 
L01  Alliances & Advocacy             N68  Winter Sports                         Adolescents                          Advocacy N.E.C.
L02  Management & Technical           N69  Equestrian                       P7A  Residential Intellectual &       Community Improvement & 
     Assistance                       N6A  Golf                                  Developmental Disability 
L03  Professional Societies &         N70  Amateur Sports Competitions           Facilities (Group Homes,         Capacity Building
     Associations                     N71  Olympics                              Intermediate Care Facilities & 
                                                                                 Hospitals)                       Code
L05  Research Institutes & Public     N72  Special Olympics                 P80  Centers to Support the           S01 Alliances & Advocacy
     Policy Analysis                  N80  Professional Athletic Leagues         Independence of Specific         S02 Management & Technical 
L11  Single Organization Support      N99  Recreation & Sports N.E.C.            Populations                          Assistance
L12  Fund Raising & Fund Distribution                                       P81  Senior Centers                   S03 Professional Societies & 
L19  Support N.E.C.                   Youth Development                     P82  Developmentally Disabled             Associations
L20  Housing Development,             Code                                       Centers                          S05 Research Institutes & Public 
     Construction & Management        O01  Alliances & Advocacy             P83  Womens’ Centers                      Policy Analysis
L21  Low-Income & Subsidized Rental   O02  Management & Technical           P84  Ethnic & Immigrant Centers       S11 Single Organization Support
     Housing                               Assistance                       P85  Homeless Centers                 S12 Fund Raising & Fund Distribution

                                                                         -22-

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National Taxonomy of Exempt Entities (NTEE) Codes. (Continued)
S19  Support N.E.C.                   Science & Technology                  V33  Ethnic Studies                   X30 Judaism
S20  Community & Neighborhood                                               V34  Urban Studies                    X40 Islam
     Development                      Code                                  V35  International Studies            X50 Buddhism
S21  Community Coalitions             U01  Alliances & Advocacy             V36  Gerontology                      X70 Hinduism
S22  Neighborhood & Block             U02  Management & Technical           V37  Labor Studies                    X80 Religious Media & 
     Associations                          Assistance                       V99  Social Science N.E.C.                Communications
S30  Economic Development             U03  Professional Societies &                                               X81 Religious Film & Video
S31  Urban & Community Economic            Associations                     Public & Societal Benefit             X82 Religious Television
     Development                      U05  Research Institutes & Public     Code                                  X83 Religious Printing & Publishing
S32  Rural Economic Development            Policy Analysis
S40  Business & Industry              U11  Single Organization Support      W01  Alliances & Advocacy             X84 Religious Radio
S41  Chambers of Commerce &           U12  Fund Raising & Fund Distribution W02  Management & Technical           X90 Interfaith Coalitions
     Business Leagues                 U19  Support N.E.C.                        Assistance                       X99 Religion Related, N.E.C.
S43  Small Business Development       U20  General Science                  W03  Professional Societies & 
                                                                                 Associations                     Mutual & Membership Benefit
S46  Boards of Trade                  U21  Marine Science & Oceanography    W05  Research Institutes & Public     Code
S47  Real Estate Associations         U30  Physical & Earth Sciences             Policy Analysis                  Y01 Alliances & Advocacy
S50  Nonprofit Management             U31  Astronomy                        W11  Single Organization Support      Y02 Management & Technical 
S80  Community Service Clubs          U33  Chemistry & Chemical             W12  Fund Raising & Fund Distribution     Assistance
S81  Women’s Service Clubs                 Engineering                      W19  Support N.E.C.                   Y03 Professional Societies & 
S82  Men’s Service Clubs              U34  Mathematics                      W20  Government & Public                  Associations
S99  Community Improvement &          U36  Geology                               Administration                   Y05 Research Institutes & Public 
     Capacity Building N.E.C.         U40  Engineering & Technology         W22  Public Finance, Taxation &           Policy Analysis
Philanthropy, Volunteerism &          U41  Computer Science                      Monetary Policy                  Y11 Single Organization Support
                                      U42  Engineering                      W24  Citizen Participation            Y12 Fund Raising & Fund Distribution
Grantmaking Foundations               U50  Biological & Life Sciences       W30  Military & Veterans’             Y19 Support N.E.C.
Code                                       Research                              Organizations                    Y20 Insurance Providers
T01  Alliances & Advocacy             U99  Science & Technology N.E.C.      W40  Public Transportation Systems    Y22 Local Benevolent Life Insurance 
                                                                            W50  Telecommunications                   Associations
T02  Management & Technical           Social Science                        W60  Financial Institutions           Y23 Mutual Insurance Companies & 
     Assistance                       Code                                  W61  Credit Unions                        Associations
T03  Professional Societies &         V01  Alliances & Advocacy             W70  Leadership Development           Y24 Supplemental Unemployment 
     Associations
T05  Research Institutes & Public     V02  Management & Technical           W80  Public Utilities                     Compensation
     Policy Analysis                       Assistance                       W90  Consumer Protection              Y25 State-Sponsored Workers’ 
T11  Single Organization Support      V03  Professional Societies &         W99  Public & Societal Benefit N.E.C.     Compensation Reinsurance 
T12  Fund Raising & Fund Distribution      Associations                                                               Organizations
T19  Support N.E.C.                   V05  Research Institutes & Public     Religion-Related                      Y30 Pension & Retirement Funds
                                           Policy Analysis
T20  Private Grantmaking              V11  Single Organization Support      Code                                  Y33 Teachers’ Retirement Fund 
                                                                                                                      Associations
     Foundations                      V12  Fund Raising & Fund Distribution X01  Alliances & Advocacy             Y34 Employee-Funded Pension 
T21  Corporate Foundations            V19  Support N.E.C.                   X02  Management & Technical               Trusts
                                                                                 Assistance                       Y35 Multi-Employer Pension Plans
T22  Private Independent Foundations  V20  Social Science                   X03  Professional Societies &         Y40 Fraternal Societies
T23  Private Operating Foundations    V21  Anthropology & Sociology              Associations                     Y41 Fraternal Beneficiary Societies
T30  Public Foundations               V22  Economics                        X05  Research Institutes & Public     Y42 Domestic Fraternal Societies
T31  Community Foundations            V23  Behavioral Science                    Policy Analysis
T40  Voluntaryism Promotion           V24  Political Science                X11  Single Organization Support      Y43 Voluntary Employees Beneficiary 
T50  Philanthropy, Charity &          V25  Population Studies               X12  Fund Raising & Fund Distribution     Associations (Non-Government)
     Voluntaryism Promotion                                                 X19  Support N.E.C.                   Y44 Voluntary Employees Beneficiary 
T70  Federated Giving Programs        V26  Law & Jurisprudence                                                        Associations (Government)
T90  Named Trusts N.E.C.              V30  Interdisciplinary Research       X20  Christianity                     Y50 Cemeteries
T99  Philanthropy, Voluntaryism &     V31  Black Studies                    X21  Protestant                       Y99 Mutual & Membership Benefit 
     Grantmaking Foundations N.E.C.   V32  Women’s Study                    X22  Roman Catholic                       N.E.C.

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