IRS Revises Application for Tax-Exempt Status for Charities, 501(c)(3) Groups - November 16, 2004 Vol.5, No.23

November 16, 2004 Vol.5, No.23:

Published: 11/15/2004

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IRS Revises Application for Tax-Exempt Status for Charities, 501(c)(3) Groups

The IRS has released an updated version of the application for tax-exempt status for charitable, education, religious and scientific organizations. The new Form 1023 and instructions are available on the Web, and the IRS will require their use after April, 2005. Page ten of the instructions describes the prohibition on partisan electioneering and the allowable legislative lobbying limits. A copy of Form 5768, the notice that a group will measure its lobbying by expenditures only, is included in the package. For more information see IRS Frequently Asked Questions About Revised Form 1023 on its website.