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                                                                                                            Department of the Treasury
                                                                                                            Internal Revenue Service
Instructions for Form 

1023-EZ

(Rev. January 2018)
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 
otherwise noted.                                                            Email Subscription
                                                                            The IRS has established a subscription-based email service for 
Contents                                                             Page   tax professionals and representatives of tax-exempt 
General Instructions   . . . . . . . . . . . . . . . . . . . . . . . . . 1  organizations. Subscribers will receive periodic updates from the 
                                                                            IRS regarding exempt organization tax law and regulations, 
Purpose of Form        . . . . . . . . . . . . . . . . . . . . . . . .   1  available services, and other information. To subscribe, visit 
Who Can File This Form           . . . . . . . . . . . . . . . . . . .   1  IRS.gov/Charities.
How To File      . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
User Fee     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
                                                                            General Instructions
When To File (Effective Date of Exemption)                   . . . . .   2
                                                                            “You” and “Us”.   Throughout these instructions and Form 
Filing Assistance      . . . . . . . . . . . . . . . . . . . . . . . .   2  1023-EZ, the terms “you” and “your” refer to the organization that 
Signature Requirements           . . . . . . . . . . . . . . . . . . .   2  is applying for tax-exempt status. The terms “us” and “we” refer 
Annual Filing Requirements . . . . . . . . . . . . . . . . .             2  to the Internal Revenue Service.
Public Inspection      . . . . . . . . . . . . . . . . . . . . . . . .   2
                                                                            Purpose of Form
State Registration Requirements . . . . . . . . . . . . .                3
                                                                            Form 1023-EZ is the streamlined version of Form 1023, 
Specific Instructions  . . . . . . . . . . . . . . . . . . . . . . . . . 3  Application for Recognition of Exemption Under Section 501(c)
Part I. Identification of Applicant . . . . . . . . . . . . . .          3  (3) of the Internal Revenue Code. Any organization may file 
Part II. Organizational Structure . . . . . . . . . . . . . .            4  Form 1023 to apply for recognition of exemption from federal 
                                                                            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, 
Part IV. Foundation Classification           . . . . . . . . . . . . .   8  below).
Part V. Reinstatement After Automatic 
Revocation       . . . . . . . . . . . . . . . . . . . . . . . . . .     12 Note.   Most organizations seeking exemption from federal 
                                                                            income tax under section 501(c)(3) are required to complete and 
Part VI. Signature     . . . . . . . . . . . . . . . . . . . . . . .     12 submit an application. However, the following types of 
Form 1023-EZ Eligibility Worksheet (Must be                                 organizations may be considered tax exempt under section 
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               Who Can File This Form
1023-EZ and its instructions, such as legislation enacted after 
they were published, go to IRS.gov/Form 1023-EZ.                            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 
                                                                            Form 1023-EZ Eligibility Worksheet.
Don’t include social security numbers on publicly 
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                  How To File
appear in instructions on pages that would otherwise be 
blank.You can help bring these children home by looking at the              Form 1023-EZ can only be filed electronically by going to 
photographs and calling 1-800-THE-LOST (1-800-843-5678) if                  IRS.gov/Form1023-EZ or Pay.gov (enter the term “Form 
you recognize a child.                                                      1023-EZ” in the search box). We will not accept printed copy 
                                                                            submissions of the application.

Dec 26, 2017                                                         Cat. No. 66268Y

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      We recommend you preview and print a copy of your                   Publication 1771, Charitable Contributions–Substantiation 
 TIP  application for your records before submitting it                   and Disclosure Requirements
      electronically.                                                     Publication 1828, Tax Guide for Churches and Religious 
                                                                          Organizations
User Fee                                                                  Publication 3079, Tax-Exempt Organizations and Gaming
                                                                          Publication 3833, Disaster Relief: Providing Assistance 
A user fee is required to process your application. This fee must         Through Charitable Organizations
be paid through Pay.gov when you file your application.                   Publication 4220, Applying for 501(c)(3) Tax-Exempt Status
Payments can be made directly from your bank account or by                Publication 4221, Compliance Guide for 501(c)(3) Tax-
credit/debit card. For the current exempt organization user fee           Exempt Organizations 
amounts, go to IRS.gov/charities-non-profits/user-fess-for-tax-
exempt-and-government-entities-division. You can also call                Signature Requirements
877-829-5500.
                                                                          An officer, director, or trustee listed in Part I, line 8, who is 
When To File (Effective Date of                                           authorized to sign for the organization must sign Form 1023-EZ. 
                                                                          The signature must be accompanied by the title or authority of 
Exemption)                                                                the signer and the date.
Generally, if you file Form 1023-EZ within 27 months after the 
end of the month in which you were legally formed, and we                 Annual Filing Requirements
approve the application, the legal date of formation will be the          Generally, an organization that qualifies for exemption under 
effective date of your exempt status.                                     section 501(c)(3) is required to file an annual return in 
                                                                          accordance with section 6033(a). However, an eligible 
 If you do not file Form 1023-EZ within 27 months of formation,           organization, other than a private foundation, that normally has 
the effective date of your exempt status will be the date you filed       gross receipts of less than $50,000 is not required to file an 
Form 1023-EZ (submission date).                                           annual return, but must furnish an annual electronic notice on 
 If you do not file Form 1023-EZ within 27 months of formation,           Form 990-N (e-Postcard) providing the information required by 
and you believe you qualify for an earlier effective date than the        section 6033(i). See Rev. Proc. 2011-15, 2011-3 I.R.B. 322. 
submission date, you can request the earlier date by sending              Failure to file a required return or notice for three consecutive 
correspondence to the address below. The correspondence                   years will result in auto-revocation of your tax-exempt status.
should include your name, employer identification number (EIN), 
the effective date you are requesting, an explanation of why the          An organization that is required to file a Form 990-series 
earlier date is warranted, and any supporting documents. This             annual information return or submit Form 990-N must do so even 
correspondence should be sent after you receive your                      if its application for recognition of exemption has not been filed 
Determination Letter. Alternatively, you may complete Form                or has been filed but not yet approved.
1023 in its entirety instead of completing Form 1023-EZ.                  If an annual information return or tax return is due while Form 
                                                                          1023-EZ is pending, complete the return, check the “Application 
Note. If you have been automatically revoked and are seeking              pending” box in the heading, and send the return to the address 
retroactive reinstatement, see Part V. Reinstatement After                indicated in the instructions.
Automatic Revocation of these instructions.
                                                                          If Form 990-N is due while Form 1023-EZ is pending, the 
Send effective date correspondence to:                                    organization may need to contact the IRS at 877-829-5500 and 
                                                                          ask for an account to be established for the organization so that 
Internal Revenue Service                                                  it may file the notice.
Exempt Organizations Determinations
Room 4024                                                                 Information on annual information return and electronic notice 
P.O. Box 2508                                                             filing requirements and exceptions to the filing requirements may 
Cincinnati, OH 45201                                                      be found in Pub. 557 and at IRS.gov/Charities.
                                                                          Form 1023-EZ does not allow you to request an exception to 
Application Process                                                       filing Form 990, Return of Organization Exempt From Income 
Submitting this application does not guarantee exemption will be          Tax; Form 990-EZ, Short Form Return of Organization Exempt 
recognized. If your application is incomplete or not completed            From Income Tax; or Form 990-N. If your request for recognition 
correctly, it may be rejected. In addition, you may be contacted          of tax-exempt status is granted on Form 1023-EZ, you will be 
for additional information. Also, the IRS will select a statistically     required to submit Form 990, 990-EZ, or 990-N depending on 
valid random sample of applications for pre-determination                 your gross receipts and assets. If you believe that you meet an 
reviews, which may also result in requests for additional                 exception to filing Form 990, 990-EZ, or 990-N, and wish to 
information.                                                              obtain that exception at the time of filing your application, then 
                                                                          you should submit Form 1023 instead of Form 1023-EZ. 
Filing Assistance                                                         Otherwise, you may request IRS recognition of this exception by 
For help in completing this form or general questions relating to         filing Form 8940, Request for Miscellaneous Determination. A 
an exempt organization, call Exempt Organization Customer                 user fee must accompany Form 8940.
Account Services toll free at 877-829-5500. You may also 
access information on our website at IRS.gov/Charities.                   Note. You do not need to notify the IRS that you are excepted 
                                                                          from the annual filing requirement under section 6033(a) if your 
 The following publications are available to you for further              basis for the exception is that you are not a private foundation, 
information.                                                              your gross receipts are normally less than $50,000, and you are 
 Publication 517, Social Security and Other Information for               filing Form 990-N.
 Members of the Clergy and Religious Workers
 Publication 526, Charitable Contributions                                Public Inspection
 Publication 557, Tax-Exempt Status for Your Organization 
 Publication 598, Tax on Unrelated Business Income of                     Information available for public inspection.  If we approve 
 Exempt Organizations                                                     exempt status under section 501(c)(3), both you and the IRS 

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must make your application and related documents available for Line 3. Month tax year ends (01-12). Enter the month that
public inspection. For more information, please go to IRS.gov/ your tax year (annual accounting period) ends, using a two-digit
Charities- &-Non-Profits/Exempt-Organization-Public-Disclosure- number format. For example, if your annual accounting period
and-Availability-Requirements. ends in December, enter “12.” Your annual accounting period is
the 12-month period on which your annual financial records are
State Registration Requirements based. Your first tax year could be less than 12 months. Check
Tax exemption under section 501(c)(3) is a matter of federal law. your bylaws or other rules of operation for consistency with the
After receiving federal tax exemption, you may also be required annual accounting period entered on line 3.
to register with one or more states to solicit contributions or to
obtain exemption from state taxes. The National Association of Line 4. Person to contact if more information is needed.
State Charity Officials (NASCO) maintains a website that Enter the name and title of the person to contact if more
provides informational links to the various states for these information is needed. The person to contact may be an officer,
purposes. It can be accessed at nasconet.org. director, trustee, or other individual who is permitted to speak
with us according to your bylaws or other rules of operation.
Donor Reliance on a Favorable Your person to contact may also be an “authorized
representative,” such as an attorney, certified public accountant
Determination (CPA), or enrolled agent (EA).
Generally, donors and contributors may rely on an organization’s
favorable Determination Letter under section 501(c)(3) until the Note. We will request a Form 2848, Power of Attorney and
IRS publishes notice of a change in status, unless the donor or Declaration of Representative, if we need to contact an
contributor was responsible for or aware of the act or failure to authorized representative for additional information.
act that results in the revocation of the organization’s Line 5. Contact telephone number. Provide a daytime
Determination Letter. See Rev. Proc. 2011-33, 2011-25 I.R.B. telephone number for the contact listed on line 4.
887.
Line 6. Fax number. Provide a fax number for the contact
listed on line 4.
Specific Instructions Line 7. User fee submitted. Enter the user fee amount paid.
Before completing the Form 1023-EZ, you must complete the Line 8. List the names, titles, and mailing addresses of
Form 1023-EZ Eligibility Worksheet. If you meet the eligibility your officers, directors, and/or trustees. Enter the full
requirements, you must check the box at the top of Form names, titles, and mailing addresses of your officers, directors,
1023-EZ to attest that you are eligible to file the form. By and/or trustees. You may use the organization's address for
checking the box, you are also attesting that you have read and mailing. If you have more than five, list only five in the order
understand the requirements to be exempt under section 501(c) below.
(3). You are not required to submit the eligibility worksheet with 1. President or chief executive officer or chief operating officer.
your form. However, you should retain the worksheet for your
records. 2. Treasurer or chief financial officer.
3. Chairperson of the governing body.
You must also check the boxes regarding your gross receipts
and total assets. If you check “Yes” to those questions, you do 4. Any officers, directors, and trustees who are substantial
not meet the requirements to submit Form 1023-EZ; instead, file contributors (not already listed above).
Form 1023. For additional information regarding the gross
5. Any other officers, directors, and trustees who are related to
receipts and assets requirements, see questions 1 through 3 on
a substantial contributor (not already listed above).
the Form 1023-EZ Eligibility Worksheet.
6. Voting members of the governing body (not already listed
Part I. Identification of Applicant above).
Line 1a. Full name of organization. Enter your complete 7. Officers (not already listed above).
name exactly as it appears in your organizing document,
including amendments. If an individual serves in more than one office (for example,
as both an officer and director), list this individual on only one
Line 1b–1e. Mailing address. Enter your complete address line and list all offices held.
where all correspondence will be sent. If mail is not delivered to An officer is a person elected or appointed to manage the
the street address and you have a P.O. box, enter your box organization’s daily operations, such as president, vice
number instead of the street address. president, secretary, treasurer, and, in some cases, board chair.
Line 2. Employer identification number (EIN). Enter the The officers of an organization are determined by reference to its
nine-digit EIN assigned to you. organizing document, bylaws, or resolutions of its governing
body, or otherwise designated consistent with state law.
You will not be able to submit this application until you
A director or trustee is a member of the organization’s
! have obtained an EIN. governing body, but only if the member has voting rights.
CAUTION
All organizations must have an EIN. An EIN is required Line 9a. Organization’s website. Enter your current website
regardless of whether you have employees. address, as of the date of filing this application. If you do not
If the organization doesn't have an EIN, it must apply for one. maintain a website, enter “N/A” (not applicable).
An EIN can be applied for by visiting the IRS website at IRS.gov/ Line 9b. Organization’s email. Enter your email address to
EIN. receive educational information from us in the future. Because of
The organization may also apply for an EIN by faxing or security concerns, we cannot send or respond to confidential
mailing Form SS-4 to the IRS. Organizations outside the United information via email.
States or U.S. possessions may also apply for an EIN by calling
267-941-1099 (toll call). Don't apply for an EIN more than once.

Form 1023-EZ Instructions -3-

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Note. If you amended your organizational documents to comply
Part II. Organizational Structure with the requirements of section 501(c)(3), enter the date of
Line 1. Entity type. Only certain corporations, unincorporated amendment, unless the amendment was nonsubstantive within
associations, and trusts are eligible for tax-exempt status under the meaning of Rev. Proc. 2017-5, 2017-1 I.R.B. 230 (or its
section 501(c)(3). Sole proprietorships, partnerships, and successor).
loosely affiliated groups of individuals are not eligible. Check the Line 4. State of formation. Enter the jurisdiction (for instance,
appropriate box to indicate whether you are a corporation, an the state or the federally recognized tribal government) under
association, or a trust. the laws of which you were incorporated or otherwise formed. If
you are a corporation, this may not be the place in which you are
Note. Even though limited liability companies (LLCs) are eligible physically located. For example, if you are physically located in
to receive exemption under section 501(c)(3), they are not New York, but incorporated under Massachusetts law, enter
eligible to apply for exemption using this form. Massachusetts.
Corporation. A “corporation” is an entity organized under a
federal or state statute, or a statute of a federally recognized Line 5. Purpose(s) clause. Your organizing document must
Indian tribal or Alaskan native government. A corporation’s limit your purposes to those described in section 501(c)(3).
organizing document is generally referred to as its “articles of Those purposes are: charitable, religious, educational, scientific,
incorporation.” A corporation must be incorporated under the literary, testing for public safety, fostering national or
non-profit or non-stock laws of the jurisdiction in which it international amateur sports competition, and preventing cruelty
incorporates. to children or animals. See discussion of these purposes under
Unincorporated association. An “unincorporated Part III, line 3 of these instructions.
association” formed under state law must have at least two If your purposes are limited by referring to section 501(c)(3),
members who have signed a written document for a specifically your organizing document also properly limits your purposes.
defined purpose. For example, the phrase “relief of the elderly within the meaning
Trust. A trust may be formed by a trust agreement or a of section 501(c)(3)” in your organizing document also properly
declaration of trust. A trust may also be formed through a will. limits your purposes.
Line 2. Necessary organizing document. See below for your However, if the purposes listed in your organizing document
organization type. are broader than those listed in section 501(c)(3), you should
Corporation. If incorporated under a federal, state, or amend your organizing document before applying for recognition
federally recognized Indian tribal or Alaskan native government of exemption. A reference to section 501(c)(3) will not ensure
statute, you have a “necessary organizing document” if your that your purposes are limited to those described in section
organizing document shows certification of filing. This means 501(c)(3). All of the language in your organizing document must
your organizing document shows evidence that on a specific be considered. The following is an example of an acceptable
date it was filed with and approved by an appropriate state purpose clause:
authority. The organization is organized exclusively for charitable,
Unincorporated association. In order to be a “necessary religious, educational, and scientific purposes under section
organizing document,” your articles of organization must include 501(c)(3) of the Internal Revenue Code, or corresponding
your name, your purpose(s), the date the document was section of any future federal tax code.
adopted, and the signatures of at least two individuals. See Pub. 557 for further information and examples of how to
Bylaws may be considered an organizing document only if limit your purposes.
they are properly structured to include your name, purpose(s), Line 6. Activities not in furtherance of tax-exempt purpo-
signatures, and intent to form an organization. ses. Your organizing document must not expressly empower
Trust. In order for your trust agreement or declaration of trust you to engage, otherwise than as an insubstantial part of your
to be a “necessary organizing document,” it must contain activities, in activities that in themselves are not in furtherance of
appropriate signature(s) and show the exact date it was formed. one or more exempt purposes described in section 501(c)(3). In
Line 3. Formation date. See below for your organization type. other words, you are not organized exclusively for one or more
Corporation. If you are a corporation, you should enter the exempt purposes if your organizing documents expressly
date that the appropriate authority filed your articles of empower you to carry on activities that further purposes outside
incorporation or other organizing document. the scope of section 501(c)(3), such as “to engage in the
Unincorporated association. If you are an unincorporated operation of a social club” or “to engage in a manufacturing
association, you should enter the date that your organizing business,” regardless of the fact that your organizing document
document was adopted by the signatures of at least two may state that you are created for “charitable purposes within
individuals. the meaning of section 501(c)(3) of the Code.”
Trust. If your trust was formed by a trust agreement or a Further, your net earnings must not inure to the benefit of
declaration of trust and does not provide for distributions to private shareholders or individuals. You must establish that you
non-charitable interests, enter the date the trust was funded. will not be organized or operated for the benefit of private
Generally, a trust must be funded with property, such as money, interests, such as the founder or the founder’s family,
real estate, or personal property, to be legally created. shareholders of the organization, other designated individuals,
or persons controlled directly or indirectly by such private
If your trust document provides for distributions for interests. Also, you must not, as a substantial part of your
non-charitable interests, enter the date on which these interests activities, attempt to influence legislation (however, eligible
expired. If your trust agreement continues to provide for organizations may elect an expenditure limit instead of the “no
non-charitable interests, you will not qualify for tax-exempt substantial part” limit), and you are prohibited from participating
status. to any extent in a political campaign for or against any candidate
If you were formed by a will, enter the date of death of the for public office.
testator or the date any non-charitable interests expired, The following is an example of an acceptable clause:
whichever is later.
No part of the net earnings of the corporation shall inure to
the benefit of, or be distributable to its members, trustees,

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

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

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consumer products, such as electrical products, to determine            electoral process through voter registration and get-out-the-vote 
whether they are safe for use by the general public.                    drives conducted in a non-partisan manner. However, voter 
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 
                                                                        An organization is not operated exclusively for one or more 
athletic facilities and equipment.
                                                                        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, 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 
                                                                        shareholders or individuals.
The organization's membership can be local or regional in 
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).

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Legislation includes action by Congress, any state legislature,                      An organization is not organized or operated exclusively 
any local council, or similar governing body, with respect to acts,          !       for one or more exempt purposes unless it serves a 
bills, resolutions, or similar items (such as legislative                    CAUTION public rather than a private interest. You do not qualify 
confirmation of appointive office), or by the public in referendum,          as tax exempt if you are organized or operated for the benefit of 
ballot initiative, constitutional amendment, or similar procedure.           private interests such as designated individuals, the creator or 
It does not include actions by executive, judicial, or                       his or her family, or shareholders of the organization. For 
administrative bodies.                                                       example, you may not set up a scholarship program to pay for 
An organization will be regarded as attempting to influence                  the education expenses of a designated individual, such as a 
legislation if it contacts, or urges the public to contact, members          contributor’s family member. See Rev. Rul. 67-367, 1967-2 C.B. 
or employees of a legislative body for the purpose of proposing,             188.
supporting, or opposing legislation, or if the organization 
advocates the adoption or rejection of legislation.                          Line 8. Conducting activities or providing grants outside 
                                                                             the United States. Check “Yes” if you have conducted or plan 
    Most public charities are eligible to elect under section                to conduct activities outside the United States, or have provided 
TIP 501(h) to have their legislative activities measured solely              or plan to provide grants or other assistance to individual(s) or 
    by an expenditure limit rather than by the “no substantial               organization(s) outside the United States. For purposes of this 
amount” limit. An election is made by filing Form 5768, Election/            question, “outside the United States” means those locations 
Revocation of Election by an Eligible Section 501(c)(3)                      other than the United States, its territories, and possessions.
Organization To Make Expenditures To Influence Legislation. If 
you are eligible and would like to make the election, file Form              Line 9. Financial transactions with officers, directors, or 
5768. Private foundations cannot make this election.                         trustees. Check “Yes” if you have engaged in or plan to engage 
                                                                             in financial transactions (for example, loans, grants, or other 
For additional information on the expenditure limit or the no                assistance, payments for goods or services, rents, etc.) with any 
substantial amount limit, see IRS.gov/Charities- &-Non-Profits/              of your officers, directors, or trustees, or any entities they own or 
Lobbying.                                                                    control. See the glossary in the Form 990 instructions for a 
f) Not provide commercial-type insurance as a                                definition of “control.”
substantial part of activities.                                              Line 10. Unrelated business gross income. Check “Yes” if 
An organization described in section 501(c)(3) shall be                      you have received or plan to receive unrelated business gross 
exempt from tax only if no substantial part of its activities                income of $1,000 or more during a tax year. Exempt 
consists of providing commercial-type insurance. The term                    organizations that receive unrelated business gross income of 
"commercial-type insurance" does not include:                                $1,000 or more during a tax year must file Form 990-T, Exempt 
Insurance provided at substantially below cost to a class of                 Organization Business Income Tax Return. For more 
charitable recipients,                                                       information, see Pub. 598.
Incidental health insurance provided by a health                             Line 11. Gaming activities. Check “Yes” if you have 
maintenance organization of a kind customarily provided by                   conducted or plan to conduct bingo or other gaming activities. 
such organizations,                                                          For more information, see Pub. 3079, Tax-Exempt Organizations 
Property or casualty insurance provided (directly or through                 and Gaming.
an organization described in section 414(e)(3)(B)(ii)) by a 
church or convention or association of churches for such                     Line 12. Disaster relief assistance. Check “Yes” if you have 
church or convention or association of churches,                             provided or plan to provide disaster relief. For more information, 
Providing retirement or welfare benefits (or both) by a                      see Pub. 3833, Disaster Relief: Providing Assistance Through 
church or a convention or association of churches (directly                  Charitable Organizations.
or through an organization described in section 414(e)(3)(A)                         Because of the requirement that exempt organizations 
or 414(e)(3)(B)(ii)) for the employees (including employees                  !       must serve a charitable class, you do not qualify as a 
described in section 414(e)(3)(B)) of such church or                         CAUTION tax-exempt disaster relief or emergency hardship 
convention or association of churches or the beneficiaries of                organization if you provide assistance only to specific 
such employees, and                                                          individuals, such as a few persons injured in a particular natural 
Charitable gift annuities.                                                   disaster. Similarly, donors cannot earmark contributions to a 
Line 5. Attempting to influence legislation. Check “Yes” if                  charitable organization for a particular individual or family.
you have attempted, or plan to attempt, to influence legislation. 
See the instructions for Part III, line 4, earlier, for a description of     Part IV. Foundation Classification
“attempting to influence legislation.”                                       Every organization described in section 501(c)(3) has a 
Line 6. Compensation to officers, directors, or trustees.                    foundation classification. The two main classifications are public 
Check “Yes” if you pay or plan to pay compensation to any of                 charity and private foundation. A public charity generally has a 
your officers, directors, or trustees.                                       broad base of support, while a private foundation generally 
                                                                             receives its support from a small number of donors. Your 
Compensation includes salary or wages, deferred                              foundation classification is important because it determines 
compensation, retirement benefits whether in the form of a                   which tax rules govern your operations and which limitations 
qualified or non-qualified employee plan (pensions or annuities),            apply to your donors’ contributions. For example, deductibility of 
fringe benefits (personal vehicle, meals, lodging, personal and              contributions to a private foundation is more limited than 
family educational benefits, low interest loans, payment of                  contributions to a public charity. In addition, private foundations 
personal travel, entertainment, or other expenses, athletic or               are subject to excise taxes that are not imposed on public 
country club membership, and personal use of your property),                 charities, discussed later.
and bonuses.
Line 7. Donation of funds or payment of expenses to indi-                    Section 509(a) provides that every section 501(c)(3) 
viduals. Check “Yes” if you have donated funds to or paid                    organization is a private foundation unless it qualifies for one of 
expenses for individual(s), or plan to donate funds to or pay                the public charity exceptions under section 509(a)(1), 509(a)(2), 
expenses for individual(s) (other than paying for or reimbursing             509(a)(3), or 509(a)(4). Section 509(a)(1) public charities have 
employees’ business expenses).                                               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. 
                                                                       Disqualified persons.    The term “disqualified person” has a 
Note. Your foundation classification can change if the types,          specific meaning depending upon the circumstances. For the 
sources, and amounts of your revenues change.                          purposes of Form 1023-EZ and your foundation classification, 
Determining your correct foundation classification.        In order    the term “disqualified persons” includes any individual or 
to determine your correct foundation classification, you need to       organization that is any of the following.
know the types, sources, and amounts of your revenues for the          1. A "substantial contributor" to you (defined below).
most recent 5-year period. If you are a new organization, base 
your determination on the types, sources, and amounts of               2. An officer, director, trustee, or any other individual who has 
revenue you actually received since your formation, together           similar powers or responsibilities.
with the types, sources, and amounts of revenue you anticipate         3. An individual who owns more than 20% of the total 
you will receive over the first 5 years of your existence.             combined voting power of a corporation that is a substantial 
Because of the low asset and revenue thresholds for Form               contributor.
1023-EZ, the instructions later simplify the applicable tests for      4. An individual who owns more than 20% of the profits 
the types of public charity described in the instructions for          interest of a partnership that is a substantial contributor.
Line 2a and Line 2b. You can obtain more detailed information 
about the public support tests for Line 2a and Line 2b in the          5. An individual who owns more than 20% of the beneficial 
Instructions for Schedule A (Form 990 or 990-EZ), Public Charity       interest of a trust or estate that is a substantial contributor.
Status and Public Support. In addition, you can complete               6. A member of the family of any individual described in 1, 2, 
Schedule A (Form 990 or 990-EZ), Parts II and III as an                3, 4, or 5 above.
alternative to the simplified calculation steps described later.
                                                                       7. A corporation in which any individuals described in 1, 2, 3, 
Types of Revenue.                                                      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 
                                                                       would be effective, to the end of the year in which the 
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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.
                                                                           Example. If the amount in Step 1 is $150,000, the 2% 
General public.       For the purposes of determining your 
                                                                           threshold is $3,000. If, over the 5-year period, one individual 
foundation classification, the term “general public” includes any 
                                                                           donor gave $4,000, another individual donor gave $3,250, 
person who is not a disqualified person.
                                                                           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) public 1 3
Foundation classification tests.    Lines 2a, 2b, 2c, and 3 each           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 might 1 3
below.                                                                     satisfy the public support test for Line 2a (or Line 2c) based 
You may only check one box in Line 2.                                      upon a “facts and circumstances” test. An organization with 
As an alternative to the tests described below, you can use                public support between 10% and 33 % must be organized 1 3
the more detailed support calculations in Schedule A (Form 990             and operated in a way that will attract new and additional 
or 990-EZ), Part II (for Line 2a, or Line 2c), or Part III (for            public or governmental support on a continuous basis. The 
Line 2b).                                                                  following factors are taken into account in determining 
                                                                           whether an organization that meets the 10% public support 
        If the IRS approves your application and you are                   requirement and is organized and operated to attract new 
TIP     classified as a public charity, then any year that you             and additional public support may qualify as publicly 
        must file Form 990 or Form 990-EZ, you will use                    supported for the purposes of section 509(a)(1).
Schedule A (Form 990 or 990-EZ), to confirm that you continue 
to satisfy the section 509(a)(1) or 509(a)(2) public support test.         a. The percentage of financial support the organization 
See Annual Filing Requirements, earlier.                                   receives from the general public, governmental units, or 
                                                                           public charities (the higher the percentage, the lower the 
Line 1. Check “Yes” if you are applying for recognition as a               burden of meeting the other factors).
church, school, or hospital (as described in section 170(b)(1)(A)          b. Whether the organization receives support from a 
(i), (ii), or (iii)). Also see questions 12 through 14 on the Form         representative number of persons.
1023-EZ Eligibility Worksheet. If you are seeking recognition as           c. All other facts and circumstances, including the public 
a church, school, or hospital, you are not eligible to use Form            nature of the organization’s governing body, the extent to 
1023-EZ and should instead submit Form 1023 if you wish to                 which its facilities or programs are publicly available, the 
obtain a determination letter from the IRS. However, churches              extent to which its dues encourage membership, and 
(including synagogues, temples, and mosques) and integrated                whether its activities are likely to appeal to persons having a 
auxiliaries of churches and conventions or associations of                 broad common interest or purpose.
churches may be considered tax exempt under section 501(c)(3)              
even if they do not file Form 1023.                                 For additional information about the “facts and circumstances” 
Check “No” if you are not applying for recognition as a             test, see Pub. 557 and Regulations section 1.170A-9(f)(3).
church, school, or hospital (as described in section 170(b)(1)(A)   Note.     If you do not satisfy the section 509(a)(1) public support 
(i), (ii), or (iii)).                                               test, but you receive most of your support in the form of 
Line 2a.  Check this box if after completing Steps 1–7 below,       exempt-activity receipts, continue to the section 509(a)(2) public 
you meet the requirements for the 509(a)(1) public support test.    support test for Line 2b.
Use the calculation below to determine whether you can              Line 2b.  Use the following public-support calculation if you did 
check Line 2a. For the calculations below, combine revenues for     not satisfy the section 509(a)(1) public support test and you wish 
the most recent 5-year period. If you are a new organization,       to determine whether you satisfy the section 509(a)(2) public 
base your calculation on revenues you have actually received        support test.
since your formation as well as revenues you anticipate you will 

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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, 
calculate the total of exempt-activity revenues received from                        You can include provisions that satisfy the requirement 
disqualified persons.                                                        TIP     under section 508(e) even if you are not a private 
                                                                                     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 
(calculated in Step 3). If the result is less than 33 %, this 1 3            Note. By checking Line 3, you are attesting that either your 
                                                                             organizing document contains the appropriate provisions or that 
calculation indicates that you don’t satisfy the 509(a)(2) public 
support test. If the result is at least 33 %, proceed to Step 9.1 3          the requirement is satisfied by operation of state law.
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 total 1 3 1 3       foundation rules, not just the specific provisions listed in section 
support from a combination of investment income and revenues                 508(e). You can find information about the private foundation 
from activities unrelated to your exempt purpose. Add together               rules and the excise taxes that may be imposed for violations of 
your investment income and revenues from unrelated activities.               the rules in Pub. 4221-PF, Compliance Guide for 501(c)(3) 
Then, divide that amount by the 509(a)(2) total support amount.              Private Foundations, and at IRS.gov/Charities- &-Non-Profits/
If that amount is less than 33 %, you satisfy the second part of 1 3         Private- Foundations/Private-Foundation-Excise-Taxes.
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.                             grant procedures is available at IRS.gov/Charities-  &-Non-
   For this purpose, “support” doesn’t include income received               Profits/Private-Foundations/Advance-Approval-of-Grant-Making- 
in the exercise or performance by the organization of its                    Procedures. Alternatively, if you do not wish to submit a Form 

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1023-EZ and a Form 8940, private foundations required to Line 2. Section 7 of Rev. Proc. 2014-11. Check this box if you
obtain advance approval may complete Form 1023 instead. are seeking reinstatement under section 7 of Rev. Proc.
2014-11. By checking this box, you are agreeing to accept an
Part V. Reinstatement After Automatic effective date of reinstatement as of the date of filing this
Revocation application.

You should complete this section only if you have had your Part VI. Signature
exempt status automatically revoked under section 6033(j)(1) for
failure to file required annual returns or notices for three An officer, director, or trustee listed in Part I, line 8, who is
consecutive years, and you are applying for reinstatement under authorized to sign for the organization must electronically sign
section 4 or 7 of Rev. Proc. 2014-11, 2014-3 I.R.B. 411. Form 1023-EZ. To electronically sign Form 1023-EZ, the signer
must check the "penalties of perjury" box in Part VI and type his
Rev. Proc. 2014-11 establishes several different procedures or her name on the line provided. The signature must be
for reinstating organizations depending upon their size, number accompanied by the title or authority of the signer and the date.
of times they have been automatically revoked, and the
timeliness of filing for reinstatement. Therefore, you should
review the revenue procedure and determine which section Paperwork Reduction Act Notice. The time needed to
applies to you. complete and file this form will vary depending on individual
circumstances. The estimated average time is:
Note. You can apply using this form only if you are requesting
reinstatement under section 4 or 7 of the revenue procedure. If Recordkeeping. . . . . . . . . . . . . . . . . . 10 hr., 02 min.
you are applying for retroactive reinstatement under section 5 or
6 of Rev. Proc. 2014-11, you must submit the full Form 1023 Learning about the law or the form . . . . 2 hr., 30 min.
along with the appropriate reasonable cause statement and a
statement confirming you have filed the required annual returns Preparing the form . . . . . . . . . . . . . . . 5 hr., 33 min.
as described in the revenue procedure.
Copying, assembling, and sending the
Line 1. Section 4 of Rev. Proc. 2014-11. Check this box if: form to the IRS. . . . . . . . . . . . . . . . . . 48 min.
You were eligible to file either Form 990-EZ or Form 990-N
for each of the three consecutive years that you failed to file,
This is the first time you have been automatically revoked If you have comments concerning the accuracy of these time
pursuant to section 6033(j), and estimates or suggestions for making Form 1023-EZ simpler, we
You are submitting this application not later than 15 months would be happy to hear from you. You can send us comments
after the later of the date of your Revocation Letter or the from IRS.gov/FormComments. Or you can write to the Internal
date on which the IRS posted your name on the Revocation Revenue Service, Tax Forms and Publications Division, 1111
List at IRS.gov/Charities- &-Non-Profits/Exempt- Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t
Organizations-Select-Check. send Form 1023-EZ to this address. Instead, see How To File,
By checking this box, you are also attesting that your failure earlier.
to file was not intentional and you have put in place procedures
to file required returns or notices in the future.
If you are requesting reinstatement under section 4 of
! Rev. Proc. 2014-11, the foundation classification that
CAUTION you request on Part IV. Foundation Classification of this
form must match the foundation classification you had at the
time of your revocation. Otherwise, you must use Form 1023.

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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 two 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 includes 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 (United States 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 (United States territories and Yes No
possessions are 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 three
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 three 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, secondary, preparatory, 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 provide 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, and Humanities         B82 Scholarships, Student Financial   E20 Hospitals and Related Primary      G20 Birth Defects and Genetic 
                                          Aid Services, Awards                  Medical Care Facilities                Diseases
A01 Alliance/Advocacy Organizations   B83 Student Sororities, Fraternities  E21 Community Health Systems           G25 Down Syndrome
A02 Management & Technical            B84 Alumni Associations               E22 Hospital, General                  G30 Cancer
    Assistance                        B90 Educational Services and          E24 Hospital, Specialty                G40 Diseases of Specific Organs
A03 Professional Societies,               Schools - Other                   E30 Health Treatment Facilities,       G41 Eye Diseases, Blindness and 
    Associations                      B92 Remedial Reading, Reading             Primarily Outpatient                   Vision Impairments
A05 Research Institutes and/or Public     Encouragement                     E31 Group Health Practice (Health      G42 Ear and Throat Diseases
    Policy Analysis                   B94 Parent/Teacher Group                  Maintenance Organizations)         G43 Heart and Circulatory System 
A11 Single Organization Support       B99 Education N.E.C.                  E32 Ambulatory Health Center,              Diseases, Disorders
A12 Fund Raising and/or Fund                                                    Community Clinic                   G44 Kidney Disease
    Distribution                      Environmental Quality,                E40 Reproductive Health Care           G45 Lung Disease
A19 Nonmonetary Support N.E.C.*       Protection, and Beautification            Facilities and Allied Services     G48 Brain Disorders
A20 Arts, Cultural Organizations -                                          E42 Family Planning Centers            G50 Nerve, Muscle and Bone 
    Multipurpose                      C01 Alliance/Advocacy Organizations   E50 Rehabilitative Medical Services        Diseases
A23 Cultural, Ethnic Awareness        C02 Management & Technical            E60 Health Support Services            G51 Arthritis
A25 Arts Education                        Assistance
A26 Arts Council/Agency               C03 Professional Societies,           E61 Blood Supply Related               G54 Epilepsy
A30 Media, Communications                 Associations                      E62 Ambulance, Emergency Medical       G60 Allergy Related Diseases G61 
    Organizations                     C05 Research Institutes and/or Public     Transport Services                     Asthma
A31 Film, Video                           Policy Analysis                   E65 Organ and Tissue Banks             G70 Digestive Diseases, Disorders
A32 Television                        C11 Single Organization Support       E70 Public Health Program (Includes    G80 Specifically Named Diseases
A33 Printing, Publishing              C12 Fund Raising and/or Fund              General Health and Wellness        G81 AIDS
                                          Distribution                          Promotion Services)
A34 Radio                             C19 Nonmonetary Support N.E.C.        E80 Health, General and Financing      G83 Alzheimer's Disease
A40 Visual Arts Organizations         C20 Pollution Abatement and Control   E86 Patient Services - Entertainment,  G84 Autism
A50 Museum, Museum Activities             Services                              Recreation                         G90 Medical Disciplines
A51 Art Museums                       C27 Recycling Programs                E90 Nursing Services (General)         G92 Biomedicine, Bioengineering
A52 Children's Museums                C30 Natural Resources Conservation    E91 Nursing, Convalescent Facilities   G94 Geriatrics
A54 History Museums                       and Protection                    E92 Home Health Care                   G96 Neurology, Neuroscience
A56 Natural History, Natural Science  C32 Water Resource, Wetlands          E99 Health - General and               G98 Pediatrics
    Museums                               Conservation and Management           Rehabilitative N.E.C.              G9B Surgery
A57 Science and Technology            C34 Land Resources Conservation       Mental Health, Crisis                  G99 Diseases, Disorders, Medical 
    Museums                           C35 Energy Resources Conservation                                                Disciplines N.E.C.
A60 Performing Arts Organizations         and Development                   Intervention                           Medical Research
A61 Performing Arts Centers           C36 Forest Conservation               F01 Alliance/Advocacy Organizations    H01 Alliance/Advocacy Organizations
A62 Dance                             C40 Botanical, Horticultural, and     F02 Management & Technical             H02 Management & Technical 
A63 Ballet                                Landscape Services                    Assistance                             Assistance
A65 Theater                           C41 Botanical Gardens, Arboreta and   F03 Professional Societies,            H03 Professional Societies, 
                                          Botanical Organizations               Associations
A68 Music                             C42 Garden Club, Horticultural        F05 Research Institutes and/or Public      Associations
A69 Symphony Orchestras                   Program                               Policy Analysis                    H05 Research Institutes and/or Public 
A6A Opera                             C50 Environmental Beautification and  F11 Single Organization Support            Policy Analysis
A6B Singing, Choral                       Aesthetics                        F12 Fund Raising and/or Fund           H11 Single Organization Support
A6C Music Groups, Bands,              C60 Environmental Education and           Distribution                       H12 Fund Raising and/or Fund 
    Ensembles                             Outdoor Survival Programs         F19 Nonmonetary Support N.E.C.             Distribution
A6E Performing Arts Schools           C99 Environmental Quality,            F20 Alcohol, Drug and Substance        H19 Nonmonetary Support N.E.C.
A70 Humanities Organizations              Protection, and Beautification        Abuse, Dependency Prevention       H20 Birth Defects, Genetic Diseases 
                                          N.E.C.
A80 Historical Societies, Related                                               and Treatment                          Research
    Historical Activities             Animal-Related                        F21 Alcohol, Drug Abuse, Prevention    H25 Down Syndrome Research
A84 Commemorative Events              D01 Alliance/Advocacy Organizations       Only                               H30 Cancer Research
A90 Arts Service Organizations and    D02 Management & Technical            F22 Alcohol, Drug Abuse, Treatment     H40 Specific Organ Research
    Activities                            Assistance                            Only                               H41 Eye Research
A99 Arts, Culture, and Humanities     D03 Professional Societies,           F30 Mental Health Treatment -          H42 Ear and Throat Research
    N.E.C.                                Associations                          Multipurpose and N.E.C.            H43 Heart, Circulatory Research
Education                             D05 Research Institutes and/or Public F31 Psychiatric, Mental Health         H44 Kidney Research
                                          Policy Analysis                       Hospital
B01 Alliance/Advocacy Organizations   D11 Single Organization Support       F32 Community Mental Health            H45 Lung Research
                                                                                Center                             H48 Brain Disorders Research
B02 Management & Technical            D12 Fund Raising and/or Fund          F33 Group Home, Residential            H50 Nerve, Muscle, Bone Research
    Assistance                            Distribution                          Treatment Facility - Mental        H51 Arthritis Research
B03 Professional Societies,           D19 Nonmonetary Support N.E.C.            Health Related                     H54 Epilepsy Research
    Associations                      D20 Animal Protection and Welfare     F40 Hot Line, Crisis Intervention      H60 Allergy Related Disease 
B05 Research Institutes and/or Public D30 Wildlife Preservation, Protection     Services                               Research
B11 Single Organization Support       D31 Protection of Endangered 
    Policy Analysis                                                         F42 Rape Victim Services               H61 Asthma Research
B12 Fund Raising and/or Fund              Species                           F50 Addictive Disorders N.E.C.         H70 Digestive Disease, Disorder 
    Distribution                      D32 Bird Sanctuary, Preserve          F52 Smoking Addiction                      Research
B19 Nonmonetary Support N.E.C.        D33 Fisheries Resources               F53 Eating Disorder, Addiction         H80 Specifically Named Diseases 
B20 Elementary, Secondary             D34 Wildlife Sanctuary, Refuge        F54 Gambling Addiction                     Research
    Education, K - 12                 D40 Veterinary Services               F60 Counseling, Support Groups         H81 AIDS Research
B21 Kindergarten, Preschool,          D50 Zoo, Zoological Society           F70 Mental Health Disorders            H83 Alzheimer's Disease Research
    Nursery School, Early             D60 Other Services - Specialty        F80 Mental Health Association,         H84 Autism Research
    Admissions                            Animals                               Multipurpose                       H90 Medical Specialty Research
B24 Primary, Elementary Schools       D61 Animal Training, Behavior         F99 Mental Health, Crisis Intervention H92 Biomedicine, Bioengineering 
B25 Secondary, High School            D99 Animal-Related N.E.C.                 N.E.C.                                 Research
B28 Specialized Education                                                   Diseases, Disorders, Medical           H94 Geriatrics Research
    Institutions                      Health - General and 
B30 Vocational, Technical Schools     Rehabilitative                        Disciplines                            H96 Neurology, Neuroscience 
                                                                                                                       Research
B40 Higher Education Institutions     E01 Alliance/Advocacy Organizations   G01 Alliance/Advocacy Organizations    H98 Pediatrics Research
B41 Community or Junior Colleges      E02 Management & Technical            G02 Management & Technical             H9B Surgery Research
B42 Undergraduate College (4-year)        Assistance                            Assistance                         H99 Medical Research N.E.C.
B43 University or Technological       E03 Professional Societies,           G03 Professional Societies, 
    Institute                             Associations                          Associations                       Crime, Legal Related
B50 Graduate, Professional Schools    E05 Research Institutes and/or Public G05 Research Institutes and/or Public  I01 Alliance/Advocacy Organizations
    (Separate Entities)                   Policy Analysis                       Policy Analysis                    I02 Management & Technical 
B60 Adult, Continuing Education       E11 Single Organization Support       G11 Single Organization Support            Assistance
B70 Libraries                         E12 Fund Raising and/or Fund          G12 Fund Raising and/or Fund           I03 Professional Societies, 
B80 Student Services, Organizations       Distribution                          Distribution                           Associations
    of Students                       E19 Nonmonetary Support N.E.C.        G19 Nonmonetary Support N.E.C.         I05 Research Institutes and/or Public 
                                                                                                                       Policy Analysis

                                                                           -21-

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National Taxonomy of Exempt Entities (NTEE) Codes. (Continued)
I11 Single Organization Support       L12 Fund Raising and/or Fund          Youth Development                     P80 Services to Promote the 
I12 Fund Raising and/or Fund              Distribution                                                                Independence of Specific 
    Distribution                      L19 Nonmonetary Support N.E.C.        O01 Alliance/Advocacy Organizations       Populations
I19 Nonmonetary Support N.E.C.        L20 Housing Development,              O02 Management & Technical            P81 Senior Centers, Services
I20 Crime Prevention N.E.C.               Construction, Management              Assistance                        P82 Developmentally Disabled 
I21 Delinquency Prevention            L21 Public Housing Facilities         O03 Professional Societies,               Centers, Services
I23 Drunk Driving Related             L22 Senior Citizens' Housing/             Associations                      P84 Ethnic, Immigrant Centers, 
I30 Correctional Facilities N.E.C.        Retirement Communities            O05 Research Institutes and/or Public     Services
I31 Transitional Care, Half-Way       L25 Housing Rehabilitation                Policy Analysis                   P85 Homeless Persons Centers, 
    House for Offenders,              L30 Housing Search Assistance         O11 Single Organization Support           Services
    Ex-Offenders                      L40 Low-Cost Temporary Housing        O12 Fund Raising and/or Fund          P86 Blind/Visually Impaired Centers, 
I40 Rehabilitation Services for       L41 Homeless, Temporary Shelter           Distribution                          Services
    Offenders                             For                               O19 Nonmonetary Support N.E.C.        P87 Deaf/Hearing Impaired Centers, 
I43 Services to Prisoners and         L50 Housing Owners, Renters           O20 Youth Centers, Clubs,                 Services
    Families - Multipurpose               Organizations                         Multipurpose                      P99 Human Services - Multipurpose 
I44 Prison Alternatives               L80 Housing Support Services --       O21 Boys Clubs                            and Other N.E.C.
I50 Administration of Justice, Courts     Other                             O22 Girls Clubs O23 Boys and Girls    International, Foreign Affairs, 
I51 Dispute Resolution, Mediation     L81 Home Improvement and Repairs          Clubs (Combined)
    Services                          L82 Housing Expense Reduction         O30 Adult, Child Matching Programs    and National Security
I60 Law Enforcement Agencies              Support                           O31 Big Brothers, Big Sisters         Q01 Alliance/Advocacy Organizations
    (Police Departments)              L99 Housing, Shelter N.E.C.           O40 Scouting Organizations            Q02 Management & Technical 
I70 Protection Against, Prevention of Public Safety, Disaster               O41 Boy Scouts of America                 Assistance
    Neglect, Abuse, Exploitation                                            O42 Girl Scouts of the U.S.A.         Q03 Professional Societies, 
I71 Spouse Abuse, Prevention of       Preparedness, and Relief              O43 Camp Fire                             Associations
I72 Child Abuse, Prevention of        M01 Alliance/Advocacy Organizations   O50 Youth Development Programs,       Q05 Research Institutes and/or Public 
I73 Sexual Abuse, Prevention of       M02 Management & Technical                Other                                 Policy Analysis
I80 Legal Services                        Assistance                        O51 Youth Community Service Clubs     Q11 Single Organization Support
I83 Public Interest Law, Litigation   M03 Professional Societies,           O52 Youth Development - Agricultural  Q12 Fund Raising and/or Fund 
                                                                                                                      Distribution
I99 Crime, Legal Related N.E.C.           Associations                      O53 Youth Development - Business      Q19 Nonmonetary Support N.E.C.
                                      M05 Research Institutes and/or Public O54 Youth Development - Citizenship 
Employment, Job Related                   Policy Analysis                       Programs                          Q20 Promotion of International 
                                                                                                                      Understanding
J01 Alliance/Advocacy Organizations   M11 Single Organization Support       O55 Youth Development - Religious     Q21 International Cultural Exchange
J02 Management & Technical            M12 Fund Raising and/or Fund              Leadership                        Q22 International Student Exchange 
    Assistance                            Distribution                      O99 Youth Development N.E.C.              and Aid
J03 Professional Societies,           M19 Nonmonetary Support N.E.C.        Human Services - Multipurpose         Q23 International Exchanges, N.E.C.
    Associations                      M20 Disaster Preparedness and                                               Q30 International Development, 
J05 Research Institutes and/or Public     Relief Services                   and Other                                 Relief Services
    Policy Analysis                   M23 Search and Rescue Squads,         P01 Alliance/Advocacy Organizations   Q31 International Agricultural 
J11 Single Organization Support           Services                                                                    Development
J12 Fund Raising and/or Fund          M24 Fire Prevention, Protection,      P02 Management & Technical 
    Distribution                          Control                               Assistance                        Q32 International Economic 
J19 Nonmonetary Support N.E.C.        M40 Safety Education                  P03 Professional Societies,               Development
                                                                                Associations                      Q33 International Relief
J20 Employment Procurement            M41 First Aid Training, Services      P05 Research Institutes and/or Public Q40 International Peace and Security
    Assistance, Job Training          M42 Automotive Safety                     Policy Analysis                   Q41 Arms Control, Peace 
J21 Vocational Counseling,            M99 Public Safety, Disaster           P11 Single Organization Support           Organizations
    Guidance and Testing                  Preparedness, and Relief N.E.C.   P12 Fund Raising and/or Fund          Q42 United Nations Association
J22 Vocational Training                                                         Distribution                      Q43 National Security, Domestic
J30 Vocational Rehabilitation         Recreation, Sports, Leisure, 
                                                                            P19 Nonmonetary Support N.E.C.        Q70 International Human Rights
J32 Goodwill Industries               Athletics                             P20 Human Service Organizations -     Q71 International Migration, Refugee 
J33 Sheltered Remunerative            N01 Alliance/Advocacy Organizations       Multipurpose                          Issues
    Employment, Work Activity         N02 Management & Technical            P21 American Red Cross                Q99 International, Foreign Affairs, and 
    Center N.E.C.                         Assistance                        P22 Urban League                          National Security N.E.C.
J40 Labor Unions, Organizations       N03 Professional Societies,           P24 Salvation Army                    Civil Rights, Social Action, 
J99 Employment, Job Related N.E.C.        Associations                      P26 Volunteers of America
Food, Agriculture, and Nutrition      N05 Research Institutes and/or Public P27 Young Men's or Women's            Advocacy
                                          Policy Analysis                       Associations (YMCA, YWCA, 
K01 Alliance/Advocacy Organizations   N11 Single Organization Support           YWHA, YMHA)                       R01 Alliance/Advocacy Organizations
K02 Management & Technical            N12 Fund Raising and/or Fund          P28 Neighborhood Centers,             R02 Management & Technical 
    Assistance                            Distribution                          Settlement Houses                     Assistance
K03 Professional Societies,           N19 Nonmonetary Support N.E.C.        P29 Thrift Shops                      R03 Professional Societies, 
                                                                                                                      Associations
    Associations                      N20 Recreational and Sporting         P30 Children's, Youth Services        R05 Research Institutes and/or Public 
K05 Research Institutes and/or Public     Camps                             P31 Adoption                              Policy Analysis
    Policy Analysis                   N30 Physical Fitness and Community    P32 Foster Care                       R11 Single Organization Support
K11 Single Organization Support           Recreational Facilities           P33 Child Day Care                    R12 Fund Raising and/or Fund 
K12 Fund Raising and/or Fund          N31 Community Recreational Centers    P40 Family Services                       Distribution
    Distribution                      N32 Parks and Playgrounds             P42 Single Parent Agencies,           R19 Nonmonetary Support N.E.C.
K19 Nonmonetary Support N.E.C.        N40 Sports Training Facilities,           Services                          R20 Civil Rights, Advocacy for 
K20 Agricultural Programs                 Agencies                          P43 Family Violence Shelters,             Specific Groups
K25 Farmland Preservation             N50 Recreational, Pleasure, or Social     Services                          R22 Minority Rights
K26 Livestock Breeding,                   Club                              P44 Homemaker, Home Health Aide       R23 Disabled Persons' Rights
    Development, Management           N52 Fairs, County and Other           P45 Family Services, Adolescent       R24 Women's Rights
K28 Farm Bureau, Grange               N60 Amateur Sports Clubs, Leagues,        Parents                           R25 Seniors' Rights
K30 Food Service, Free Food               N.E.C.                            P46 Family Counseling                 R26 Lesbian, Gay Rights
    Distribution Programs             N61 Fishing, Hunting Clubs            P50 Personal Social Services          R30 Intergroup, Race Relations
K31 Food Banks, Food Pantries         N62 Basketball                        P51 Financial Counseling, Money       R40 Voter Education, Registration
K34 Congregate Meals                  N63 Baseball, Softball                    Management                        R60 Civil Liberties Advocacy
K35 Eatery, Agency, Organization      N64 Soccer Clubs, Leagues             P52 Transportation, Free or           R61 Reproductive Rights
    Sponsored                         N65 Football Clubs, Leagues               Subsidized
K36 Meals on Wheels                   N66 Tennis, Racquet Sports Clubs,     P58 Gift Distribution                 R62 Right to Life
K40 Nutrition Programs                    Leagues                           P60 Emergency Assistance (Food,       R63 Censorship, Freedom of Speech 
K50 Home Economics                    N67 Swimming, Water Recreation            Clothing, Cash)                       and Press Issues
K99 Food, Agriculture, and Nutrition  N68 Winter Sports (Snow and Ice)      P61 Travelers' Aid                    R67 Right to Die, Euthanasia Issues
    N.E.C.                            N69 Equestrian, Riding                P62 Victims' Services                 R99 Civil Rights, Social Action, 
Housing, Shelter                      N6A Golf                              P70 Residential, Custodial Care           Advocacy N.E.C.
L01 Alliance/Advocacy Organizations   N70 Amateur Sports Competitions       P72 Half-Way House (Short-Term        Community Improvement, 
L02 Management & Technical            N71 Olympics Committees and               Residential Care)                 Capacity Building
    Assistance                            Related International             P73 Group Home (Long Term)
L03 Professional Societies,               Competitions                      P74 Hospice                           S01 Alliance/Advocacy Organizations
    Associations                      N72 Special Olympics                  P75 Senior Continuing Care            S02 Management & Technical 
L05 Research Institutes and/or Public N80 Professional Athletic Leagues         Communities                           Assistance
    Policy Analysis                   N99 Recreation, Sports, Leisure,                                            S03 Professional Societies, 
L11 Single Organization Support           Athletics N.E.C.                                                            Associations

                                                                        -22-

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National Taxonomy of Exempt Entities (NTEE) Codes. (Continued)
S05 Research Institutes and/or Public Science and Technology                V31 Black Studies                     X22 Roman Catholic
    Policy Analysis                                                         V32 Women's Studies                   X30 Jewish
S11 Single Organization Support       Research Institutes, Services         V33 Ethnic Studies                    X40 Islamic
S12 Fund Raising and/or Fund          U01 Alliance/Advocacy Organizations   V34 Urban Studies                     X50 Buddhist
    Distribution                      U02 Management & Technical            V35 International Studies             X70 Hindu
S19 Nonmonetary Support N.E.C.            Assistance                        V36 Gerontology (as a social          X80 Religious Media, 
S20 Community, Neighborhood           U03 Professional Societies,               science)                              Communications Organizations
    Development, Improvement              Associations                      V37 Labor Studies V99 Social          X81 Religious Film, Video
    (General)                         U05 Research Institutes and/or Public     Science Research Institutes,      X82 Religious Television
S21 Community Coalitions                  Policy Analysis                       Services N.E.C.                   X83 Religious Printing, Publishing
S22 Neighborhood, Block               U11 Single Organization Support       Public, Society Benefit -             X84 Religious Radio
    Associations                      U12 Fund Raising and/or Fund                                                X90 Interfaith Issues
S30 Economic Development                  Distribution                      Multipurpose and Other
S31 Urban, Community Economic         U19 Nonmonetary Support N.E.C.        W01 Alliance/Advocacy Organizations   X99 Religion Related, Spiritual 
                                                                                                                      Development N.E.C.
    Development                       U20 Science, General                  W02 Management & Technical 
S32 Rural Development                 U21 Marine Science and                    Assistance                        Mutual/Membership Benefit 
S40 Business and Industry                 Oceanography                      W03 Professional Societies,           Organizations, Other
S41 Promotion of Business             U30 Physical Sciences, Earth              Associations
S43 Management Services for Small         Sciences Research and             W05 Research Institutes and/or Public Y01 Alliance/Advocacy Organizations
    Business, Entrepreneurs               Promotion                             Policy Analysis                   Y02 Management & Technical 
S46 Boards of Trade                   U31 Astronomy                         W11 Single Organization Support           Assistance
S47 Real Estate Organizations         U33 Chemistry, Chemical               W12 Fund Raising and/or Fund          Y03 Professional Societies, 
S50 Nonprofit Management                  Engineering                           Distribution                          Associations
S80 Community Service Clubs           U34 Mathematics                       W19 Nonmonetary Support N.E.C.        Y05 Research Institutes and/or Public 
S81 Women's Service Clubs             U36 Geology                           W20 Government and Public                 Policy Analysis
S82 Men's Service Clubs               U40 Engineering and Technology            Administration                    Y11 Single Organization Support
S99 Community Improvement,                Research, Services                W22 Public Finance, Taxation,         Y12 Fund Raising and/or Fund 
    Capacity Building N.E.C.          U41 Computer Science                      Monetary Policy                       Distribution
                                      U42 Engineering                       W24 Citizen Participation             Y19 Nonmonetary Support N.E.C.
Philanthropy, Voluntarism, and        U50 Biological, Life Science          W30 Military, Veterans' Organizations Y20 Insurance Providers, Services
Grantmaking Foundations                   Research                          W40 Public Transportation Systems,    Y22 Local Benevolent Life Insurance 
T01 Alliance/Advocacy Organizations   U99 Science and Technology                Services                              Associations, Mutual Irrigation 
T02 Management & Technical                N.E.C.                            W50 Telephone, Telegraph and              and Telephone Companies, and 
                                          Research Institutes, Services 
    Assistance                                                                  Telecommunication Services            Like Organizations
T03 Professional Societies,           Social Science Research               W60 Financial Institutions, Services  Y23 Mutual Insurance Company or 
                                                                                (Non-Government Related)              Association
    Associations                      Institutes, Services                  W61 Credit Unions                     Y24 Supplemental Unemployment 
                                                                                                                      Compensation
T05 Research Institutes and/or Public V01 Alliance/Advocacy Organizations   W70 Leadership Development            Y25 State-Sponsored Worker's 
    Policy Analysis
T11 Single Organization Support       V02 Management & Technical            W80 Public Utilities                      Compensation Reinsurance 
T12 Fund Raising and/or Fund              Assistance                        W90 Consumer Protection, Safety           Organizations
    Distribution                      V03 Professional Societies,           W99 Public, Society Benefit -         Y30 Pension and Retirement Funds
T19 Nonmonetary Support N.E.C.            Associations                          Multipurpose and Other N.E.C.     Y33 Teachers Retirement Fund 
T20 Private Grantmaking               V05 Research Institutes and/or Public                                           Association
    Foundations                           Policy Analysis                   Religion Related, Spiritual           Y34 Employee Funded Pension Trust
T21 Corporate Foundations             V11 Single Organization Support       Development                           Y35 Multi-Employer Pension Plans
T22 Private Independent Foundations   V12 Fund Raising and/or Fund          X01 Alliance/Advocacy Organizations   Y40 Fraternal Beneficiary Societies
                                          Distribution
T23 Private Operating Foundations     V19 Nonmonetary Support N.E.C.        X02 Management & Technical            Y42 Domestic Fraternal Societies
T30 Public Foundations                V20 Social Science Institutes,            Assistance                        Y43 Voluntary Employees Beneficiary 
T31 Community Foundations                 Services                          X03 Professional Societies,               Associations (Non-Government)
T40 Voluntarism Promotion             V21 Anthropology, Sociology               Associations                      Y44 Voluntary Employees Beneficiary 
T50 Philanthropy, Charity,            V22 Economics (as a social science)   X05 Research Institutes and/or Public     Associations (Government)
                                                                                Policy Analysis                   Y50 Cemeteries, Burial Services
    Voluntarism Promotion, General    V23 Behavioral Science                X11 Single Organization Support       Y99 Mutual/Membership Benefit 
T70 Fund Raising Organizations That   V24 Political Science                 X12 Fund Raising and/or Fund              Organizations, Other N.E.C.
    Cross Categories                  V25 Population Studies                    Distribution                      Unknown
T90 Named Trusts/Foundations          V26 Law, International Law,           X19 Nonmonetary Support N.E.C.
    N.E.C.                                Jurisprudence                     X20 Christian                         Z99 Unknown
    Grantmaking Foundations N.E.C.
T99 Philanthropy, Voluntarism, and    V30 Interdisciplinary Research        X21 Protestant

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