To get a copy of IRS Form 1023, you have two direct routes: file Form 4506-B with the IRS to request the application from its records, or ask the organization itself, which federal law requires to hand over its exemption application on request. Before doing either, check whether you actually need the application or just the IRS determination letter, because the letter is free and instantly available through the IRS Tax Exempt Organization Search at irs.gov/teos.
Make Sure You Need the Application, Not the Determination Letter
When banks, grantors, and state regulators ask for proof of 501(c)(3) status, they usually want the determination letter, not the Form 1023 application itself. The determination letter is the official IRS letter confirming tax-exempt status. Letters issued in 2014 or later are posted for free through the Tax Exempt Organization Search (TEOS) tool.1Internal Revenue Service. Exempt Organizations Public Disclosure: Obtaining Copies of Documents From IRS Search by organization name or EIN and you can download it in minutes.2Internal Revenue Service. Tax Exempt Organization Search
TEOS does not host the Form 1023 application itself. If you truly need the full application (with narrative descriptions, financial projections, bylaws, and attachments) the methods below are how you get it.
Getting Your Organization’s Own Copy from the IRS
If your organization filed the application and no longer has it, first check Pay.gov. Since January 2020, all Form 1023 applications must be filed electronically through Pay.gov, so any organization that applied after that date should have electronic records in its Pay.gov account.3Internal Revenue Service. About Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
For older applications, or if the Pay.gov record is unavailable, use Form 4506-B, “Request for a Copy of Exempt Organization IRS Application or Letter.” The form asks for the organization’s official name as it appeared on the original application and its EIN. Match the name exactly. If the IRS cannot line it up with their records, they may not locate the file. Submit the completed PDF by clicking the “Submit Form” button at the bottom, which emails it to the IRS.4Internal Revenue Service. href=”https://www.irs.gov/pub/irs-pdf/f4506b.pdf” target=”_blank” rel=”noopener”>Form 4506-B – Request for a Copy of Exempt Organization IRS Application or Letter
Copies cost $0.20 per page. Non-commercial requesters get the first 100 pages free and pay $0.20 per page after that; commercial users pay $0.20 per page from page one. Any bill above $250 must be paid in advance.5Internal Revenue Service. Instructions for Form 4506-B – Request for a Copy of Exempt Organization IRS Application or Letter Processing is slow. If 60 days pass with no response, the IRS says to call customer service at 877-829-5500 to check the status.6Internal Revenue Service. Obtaining Copies of Exemption Determination Letter From IRS
Requesting Another Organization’s Form 1023 Directly From Them
You do not have to go through the IRS to get another nonprofit’s application. Under 26 U.S.C. § 6104(d), every organization recognized as tax-exempt under Section 501(c) or 501(d) must make its exemption application (and all supporting documents that were submitted with it) available for public inspection at its principal office, and at any regional or district office with three or more employees.7Office of the Law Revision Counsel. 26 US Code 6104 – Publicity of Information Required From Certain Exempt Organizations and Certain Trusts
The organization must also provide a copy on request. Show up in person and they must hand it over the same day. Send a written request and they have 30 days to mail it.7Office of the Law Revision Counsel. 26 US Code 6104 – Publicity of Information Required From Certain Exempt Organizations and Certain Trusts They can charge a reasonable copying fee plus actual postage, which the IRS sets at $0.20 per page.8Internal Revenue Service. Public Disclosure and Availability of Exempt Organizations Returns and Applications: Costs for Providing Copies of Documents If they require prepayment, the 30-day clock does not start until the payment arrives.9Internal Revenue Service. 26 CFR 301.6104(d)-1
They cannot ask why you want it, and they cannot refuse. The only material that gets redacted from the public copy is the names and addresses of contributors, and only for organizations that are not private foundations.7Office of the Law Revision Counsel. 26 US Code 6104 – Publicity of Information Required From Certain Exempt Organizations and Certain Trusts
When the Organization Posts It Online
An organization that posts its Form 1023 on a freely accessible website, in a format that reproduces the original filing and can be downloaded, viewed, and printed at no cost, does not have to fulfill individual copy requests. A PDF usually satisfies this. The organization must still tell requesters where to find it online.10Internal Revenue Service. Exemption Where Organization Makes Documents Widely Available If you ask for a copy and get pointed to a working URL where the document is freely downloadable, that is compliance.
Requesting Another Organization’s Copy Through the IRS
Form 4506-B is not limited to the organization that filed. Any member of the public can use it to request any exempt organization’s application or determination letter from the IRS.11Internal Revenue Service. About Form 4506-A, Request for Copy of Exempt or Political Organization IRS Form and Form 4506-B, Request for Copy of Exempt Organization IRS Application or Letter The same fee schedule applies.5Internal Revenue Service. Instructions for Form 4506-B – Request for a Copy of Exempt Organization IRS Application or Letter This is the route to take when the organization is unresponsive, is defunct, or when you would simply rather have the copy come from the IRS.
If the Organization Refuses
An organization that ignores or refuses a valid disclosure request faces a $20-per-day penalty for as long as the violation continues, with no statutory cap for failure to provide the exemption application.12Office of the Law Revision Counsel. 26 USC 6652 To report a refusal, submit Form 13909 (Tax-Exempt Organization Complaint Referral Form) to the IRS by mail, fax, or email at eoclass@irs.gov, or call 877-829-5500.
If They Filed Form 1023-EZ, Expect a Short Document
Smaller nonprofits can qualify to file the streamlined Form 1023-EZ, and the same public disclosure rules apply.13Internal Revenue Service. Instructions for Form 1023-EZ If you request a small nonprofit’s application and receive only a few pages, that is the 1023-EZ, not the full Form 1023. It contains far less detail about operations and finances. For anyone doing due diligence, this is a real limitation of the record, not something the organization is holding back.