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December 19, 2017
2017-2146

IRS plans to post online approved tax-exempt status application forms

The IRS has announced plans to post online approved copies of Form 1023, Application for Recognition of Exemption Under Section 501(c)(3), and Form 1024, Application for Recognition of Exemption Under Section 501(a), according to a report from Tax Analysts (2017 TNT 239-5).

The announcement was made by IRS Exempt Organizations Director Margaret Von Lienen at a Gulf Coast Area TE/GE Council program in Washington, DC, earlier this month. Von Lienen also stated that the IRS is looking to start posting information from paper-filed Forms 990, Return of Organization Exempt From Income Tax.

The IRS already makes electronically-filed Forms 990 available online through Amazon Web Services. Approved Forms 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, are also currently available online.

Implications

Posting paper-filed Forms 1023 and Forms 990 online will further increase availability of informational returns and applications to the public. However, Von Lienen noted that the IRS's plans to post the Forms are still in the early stages. As a result, organizations and interested individuals are advised to monitor and review further guidance as it becomes available.

Please contact your Ernst & Young LLP professional for further information.

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RELATED RESOURCES

— For more information about EY's Exempt Organization Tax Services group, visit us at www.ey.com/ExemptOrg.

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Contact Information
For additional information concerning this Alert, please contact:
 
Tax-Exempt Organizations Group
• Terence Kennedy(216) 583-1504;
• Mike Payne(602) 322-3620;
• John Rigney(314) 290-1106;

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Other Contacts
Exempt Organizations Tax Services Markets and Region Leadership
• Scott Donaldson, Americas Director – Phoenix(602) 322-3062;
• Mark Rountree, Americas Markets Leader and Health Sector Tax Leader – Dallas(214) 969-8607;
• Bob Lammey, Northeast Region and Higher Education Sector Leader – Boston (617) 375-1433;
• Bob Vuillemot, Central Region – Pittsburgh(412) 644-5313;
• John Crawford, Central Region – Chicago(312) 879-3655;
• Debra Heiskala, West Region – San Diego(858) 535-7355;
• Joyce Hellums, Southwest Region – Austin(512) 473-3413;
• Kathy Pitts, Southeast Region – Birmingham(205) 254-1608;
 

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