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ARTICLE · 14 FEBRUARY 2020

IRS Exempt Organization Application Transition To Mandatory E-Filing

Dickinson Wright PLLC
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The IRS requires all Forms 1023 (Applications for Recognition of Exemption Under 501(c)(3)) to be filed electronically through www.pay.gov as of January 31, 2020.

United StatesTax
Giselle C. Alexander
Giselle C. Alexander
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The IRS requires all Forms 1023 (Applications for Recognition of Exemption Under 501(c)(3)) to be filed electronically through www.pay.gov as of January 31, 2020. While the electronic application asks for substantially similar information as the former paper form, there are a few procedural changes attorneys and other tax professionals will need to implement. Users will need to set up a user account in order to submit applications. Application submissions will be limited to a single PDF with all supporting documents, not to exceed 15 MB in size. Payment will only be accepted via ACH withdrawal or by debit or credit card, so those professionals accustomed to enclosing a firm or client check with the paper application will need to change their payment submission process as well.

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