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Taxpayer Advocate Continues to Express Concerns Over Form 1023-EZ  


Author:  Katherine E. David.


Source: Volume 16, Number 03, March/April 2017 , pp.12-13(2)




Family Foundation Advisor

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Abstract: 

On December 31, 2016, National Taxpayer Advocate Nina E. Olson presented to Congress her annual report (the “Report”), which states that the IRS’s reliance on Form 1023-EZ, “Streamlined Application for Recognition Under Section 501(c)(3) of the Internal Revenue Code” causes the agency to erroneously grant IRC §501(c)(3) status to unqualified organizations. This article examines the introduction and intended uses of Form 1023-EZ and analyzes the problems that have emerged with its implementation.

Keywords: Form 1023-EZ

Affiliations:  1: Strasburger & Price, LLP.

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