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Abstract: 

Since May 1, electronic submissions have been the exclusive means of submitting Form 1023, “Application for Recognition of Exemption Under Section 501(c)(3).” The form is submitted through www.pay.gov, a program of the Department of the Treasury’s Bureau of the Fiscal Service. The change to electronic filing is intended to improve the exemption application process for filers and reduce processing time. The IRS and Treasury should be applauded for seeking improvements, and reduced processing time would be welcome. At the same time, like many changes to a practitioner’s systems, the transition to electronic filing might be challenging for users just getting used to, and not yet comfortable with, the interface. For the most part, the electronic Form 1023 tracks the paper form, although some questions have been removed and others added. However, the electronic form has some quirks that can make it tricky to work with. This article sets out some practical tips to avoid frustration and make the electronic form easier to use.

Keywords: Online Filing; Limits on Characters; “Self-Help” Disclosures; Attachments; Client Review and Signature

Affiliations:  1: Clark Hill PLC.