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Disclaimer
This resource is based on laws and guidance available as of the date of original publication. Subsequent legislation, including the One Big Beautiful Bill Act of 2025, may have introduced changes not reflected in this content. To ensure you have the most current information for your circumstances, we encourage you to consult the most recent IRS guidance or a qualified tax professional.
Some tools in Stay Exempt may not be fully up to date or may have missing features or broken links. We’re addressing these issues and will release updated content soon. For help, please contact us at tege.eo.ceo@irs.gov.
Applying for tax-exempt status? You've come to the right place. Below are a few IRS tools to get your organization moving in the right direction.
Courses
- Applying for Section 501(c)(3) status course: Ensure that your organization is eligible for tax exemption before applying. This course discusses eligibility, the benefits of exemption, how to apply and filing requirements while waiting for a determination letter.
- Transcript
- Runtime: 39:39
- Overview of Form 1023 e-filing course: The IRS requires that Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, be completed and submitted through Pay.gov.
- Transcript PDF
- Runtime: 30:00
Additional information for new organizations
- Overview of Form 1024 e-filing course: The IRS requires that Form 1024, Application for Recognition of Exemption Under Section 501(a) or Section 521, be completed and submitted through Pay.gov.
- Overview of Form 1024-A e-filing course: The IRS requires that Form 1024-A, Application for Recognition of Exemption Under Section 501(c)(4), be completed and submitted through Pay.gov.
- Life cycle of an exempt organization: The Life Cycle tool provides information on points of intersection between organizations and the IRS. Materials include explanatory information and links to forms an organization may need to file during the five stages of its charitable life.