RP-2014-40: Form 1023-EZ

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July 1, 2014

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Issue Number: RP-2014-40

Inside This Issue

Revenue Procedure 2014-40 sets forth procedures for applying for and for issuing determination letters on the exempt status under § 501(c)(3) of the Internal Revenue Code (Code) using Form 1023-EZ, Streamlined Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code. This revenue procedure is generally available for certain U.S. organizations with assets of $250,000 or less and annual gross receipts of $50,000 or less.

Revenue Procedure 2014-40 will be published in Internal Revenue Bulletin 2014-30 on July 21, 2014.

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