File current versions of exemption applications
Internal Revenue Service (IRS) sent this bulletin at 03/06/2018 03:20 PM EST
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File current versions of exemption applications The IRS reminds people seeking tax-exempt status to use the current version of forms to avoid processing delays. The current version of Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, is dated December 2017, and Form 1024, Application for Recognition of Exemption Under Section 501(a), is dated January 2018. If you use a prior version of one of these forms, the IRS will return your application and ask you to resubmit using the current version of the form. User fees Revenue Procedure 2018-5 announces the following user fees:
Please submit Form 8718, User Fee for Exempt Organization Determination Letter Request, with group exemption letter requests and exemption applications, other than those filed on Forms 1023 and 1023-EZ. The IRS announces user fees annually in updates to Rev. Proc. 2018-5 and posts them to IRS.gov. Form 1023 revisions The IRS revised Form 1023 and its instructions. Highlights include:
If you have a technical or procedural question about Exempt Organizations, visit the Charities and Nonprofits homepage.
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