The average processing time for Form 1023-EZ is about 2-4 weeks. By contrast, Form 1023 can take between 3 and 6 months for processing, and it could take up to a year.

An IRS-issued determination letter recognizing tax-exempt status of an organization is effective as of the date of formation of the organization if, among other things, the organization has filed a Form 1023 within 27 months from the end of the month in which it was organized. (

The time (and legal fees) to amend the IRS Form 1023 under these circumstances is typically twice what would have otherwise been required if an experienced professional advisor prepared and submitted the IRS Form 1023 on behalf of the organization.

As of January 31, 2020, a Form 1023 must be submitted electronically online at Pay.gov. However, the IRS has provided a 90-day grace period during which it will continue to accept paper versions of Form 1023 (Rev. 12-2017).

The IRS accepts only electronic filings for the 1023-EZ. To start, you must set up an account on pay.gov, which is where you will complete the form and submit the filing fee. Refer to your organizational documents, such as your articles of incorporation and your bylaws, to fill in the details about your nonprofit.

An organization that normally has $50,000 or more in gross receipts and that is required to file an exempt organization information return must file either Form 990 PDF, Return of Organization Exempt from Income Tax, or Form 990-EZ PDF, Short Form Return of Organization Exempt from Income Tax.

1. What is automatic revocation? Automatic revocation occurs when an exempt organization that is required to file an annual return (e.g., Form 990, 990-EZ or 990-PF) or submit an annual electronic notice (Form 990-N, or e-Postcard) does not do so for three consecutive years.

Your nonprofit does not need to file Form 1023 with the IRS if its annual gross receipts are normally less than $5,000. A nonprofit does not need to have less than $5,000 in gross receipts every year to pass this test. It can earn more in some years and still qualify.

To submit Form 1023, you must:

1. Register for an account on Pay.gov.
2. Enter “1023” in the search box and select Form 1023.
3. Complete the form.