Changes to Form 1023 Application Instructions

This technical report outlines the changes made to the Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, as of October 2013. It specifies that organizations should not include Social Security numbers on publicly disclosed forms due to IRS disclosure requirements. The report details modifications in mailing addresses and instructions for completing Parts IX and X of the form, which are necessary to comply with new regulations regarding the elimination of the advance ruling process. It explains the requirements for organizations based on their years of existence and outlines the process for applying for reinstatement of tax-exempt status if revoked. Additionally, it includes information on user fee increases for applications postmarked after January 3, 2010, and clarifications regarding required provisions in organizing documents. The report serves as a guide for organizations seeking tax-exempt status and compliance with IRS regulations.