How to Check Your IRS 1023-EZ Status
Understand the IRS review process for your Form 1023-EZ application. This guide covers the journey from submission to establishing your new 501(c)(3) status.
Form 1023-EZ is the streamlined application used by smaller organizations to apply for 501(c)(3) tax-exempt status from the IRS. It is for nonprofits with projected annual gross receipts of $50,000 or less and total assets under $250,000. After submitting this form, you can monitor the application’s progress and understand the next steps.
How to Check Your Application Status
After submitting Form 1023-EZ through Pay.gov, you can monitor its progress with the IRS. The primary method is the “Where’s My Application for Tax-Exempt Status?” online tool on the IRS website. You will need your organization’s Employer Identification Number (EIN) and its legal name as entered on the application.
You can also contact the IRS Exempt Organizations Customer Account Services by phone at (877) 829-5500, Monday through Friday during business hours. Before calling, have your organization’s EIN, full legal name, address, and the name of an authorized officer available.
Understanding Processing Timelines and Potential Outcomes
Processing times can vary, but the IRS processes most Form 1023-EZ applications within 22 days. If an application requires further review, the process can take up to 120 days. A “pending” or “in-process” status means it has been received and is under review, which is a standard part of the procedure.
During the review, the IRS may mail a letter requesting additional information. You must respond to these requests completely and by the specified deadline. An application may be rejected if the organization does not meet the eligibility criteria for the streamlined form and should have filed Form 1023.
Steps to Take After Approval
Upon approval, the IRS issues a determination letter confirming your organization’s 501(c)(3) tax-exempt status. This letter is the official evidence of your status for donors, grantors, and state agencies, and it should be stored securely in your permanent records.
After receiving the letter, verify that your organization is listed in the IRS Tax Exempt Organization Search (TEOS) tool on the IRS website. This public database is used by grantors and donors to confirm a nonprofit’s eligibility to receive tax-deductible contributions.
Your organization will also likely need to register with its state agency to legally solicit donations. You may also need to apply for an exemption from state income or sales taxes, as these are separate processes governed by state law.
Maintaining federal tax-exempt status requires an annual information filing with the IRS. The specific form depends on your organization’s annual gross receipts. Organizations with gross receipts of $50,000 or less can file Form 990-N, the e-Postcard, while those with higher receipts file either Form 990-EZ or Form 990. Failure to file this annual return for three consecutive years results in the automatic revocation of tax-exempt status.