To apply for recognition by the IRS of exempt status under section 501(c)(3) of the Code, use a Form 1023-series application. The application must be submitted electronically on Pay.gov and must include the appropriate user fee. See Application Process (https://www.irs.gov/charities-non-profits/application-for-recognition-of-exemption) for a step-by-step review of what an organization needs to know and to do in order to apply for recognition by the IRS of tax-exempt status. Frequently Asked Questions about applying for exemption (https://www.irs.gov/charities-non-profits/frequently-asked-questions-about-applying-for-tax-exemption) are also available.

The organization should also request an employer identification number, even if it does not have any employees. See Form SS-4.

Except for churches, their integrated auxiliaries, and public charities whose annual gross receipts are normally less than $5,000, organizations will not be treated as described in section 501(c)(3) unless they notify the IRS by applying for recognition of section 501(c)(3) status. Generally, organizations required to apply for recognition of exemption must notify the Service within 27 months from the date of their formation to be treated as described in section 501(c)(3). When the IRS determines that an organization qualifies for exemption under section 501(c)(3), it will also be classified as aprivate foundation, unless it meets the requirements to be treated as apublic charity.

A charitable organization must make available for public inspection its approved application for recognition of exemption with all supporting documents and its last three annual information returns.The organization must provide copies of these documents upon request without charge (other than a reasonable fee for reproduction and copying costs). Penalties are provided for failure to comply with these requirements. For more information, see IRS' Frequently Asked Questions (link above).