Earlier this year, the IRS revised Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, and its instructions, to help charities apply for 501(c)(3) tax-exempt status. In an effort to reduce errors and improve application processing times, applications for recognition of exemption on Form 1023 must now be submitted electronically online at www.pay.gov....
By: Williams Mullen
By: Williams Mullen