Department of the Treasury
Internal Revenue Service
Notice 1382
(Rev. September 2009)
Changes for Form 1023:
Changes for Form 1023, Application for
Recognition of Exemption Under Section
501(c)(3) of the Internal Revenue Code
Part IX. Financial Data
Changes to Parts IX and X are necessary to comply with
new regulations that eliminated the advance ruling process.
Until Form 1023 is revised to reflect this change, please
follow the directions on this notice when completing Part IX
and Part X of Form 1023. For more information about the
elimination of the advance ruling process, visit us at
www.irs.gov and click on Charities & Non-Profits.
1. If in existence less than 5 years, complete the
statement for each year in existence and provide
projections of your likely revenues and expenses based on
a reasonable and good faith estimate of your future
finances for a total of:
Do not complete line 6a on page 11 of Form 1023, and
do not sign the form under the heading “Consent Fixing
Period of Limitations Upon Assessment of Tax Under
Section 4940 of the Internal Revenue Code.”
Only complete line 6b and line 7 on page 11 of Form
1023, if in existence 5 or more tax years.
The instructions at the top of Part IX on page 9 of Form
1023 are now as follows. For purposes of this schedule,
years in existence refer to completed tax years.
a. Three years of financial information if you have not
completed one tax year, or
b. Four years of financial information if you have
completed one tax year.
Part X. Public Charity Status
2. If in existence 5 or more years, complete the
schedule for the most recent 5 tax years. You will need to
provide a separate statement that includes information
about the most recent 5 tax years because the data table
in Part IX, has not been updated to provide for a 5th year.
Change of Mailing Address
The mailing address shown on Form 1023 Checklist, page
28, the first address under the last checkbox; and in the
Instructions for Form 1023, page 4 under Where to File,
has been changed to:
Internal Revenue Service