IRS Seeks Comments on Revised Application for Exempt Status - November 12, 2002 Vol. 3 No. 23

November 12, 2002 Vol. 3 No. 23:

Published: 11/12/2002

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IRS Seeks Comments on Revised Application for Exempt Status

Nonprofits are encouraged to review proposed IRS revisions to Form 1023, the application for recognition of exempt status under Section 501(c)(3), which includes charitable, educational, scientific, religious and other groups.

In Announcement 2002-92, issued Oct. 15, the IRS seeks comments from nonprofits, regulators, practitioners (attorneys and accountants) and others on: “1. Ease of comprehension, 2. Customer burden, 3. Technical accuracy, and 4. Sufficiency of information requested." The draft is based on comments received in a prior public comment period.

The draft Form 1023 is available on the IRS website in pdf format, as are the proposed instructions. Comments are due Dec. 2. They can be sent to the IRS at 1111 Constitution Ave. NW, Washington, DC 20224, Attn. Amy Henchey-Form 1023, Announcement T:EO:CEO, or filed electronically via email to tege.eo2@irs.gov. (Note: This is a change of email address from the original announcement.) The IRS asks all commentors to explain their interest in Form 1023, and provide “any information that will be useful in revising it.”