Accountability and Oversight

Request for Comments Regarding Application for Recognition of Exemption Announcement 2002–92

The Internal Revenue Service (IRS) is revising Form 1023, Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code, and Instructions for Form 1023. To ensure that this process considers the needs of all who have an interest in the application filed by organizations to obtain recognition of exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code, we are seeking comments from exempt organizations, practitioners, state regulators, vendors, and others.

BACKGROUND
In order to be recognized as exempt from federal income tax under section 501(a) as an organization described in section 501(c)(3), the law requires that most organizations submit an application with a detailed statement of their proposed activities sufficient to establish that they qualify for exemption. This draft application and accompanying instructions takes into consideration this requirement and comments we previously received from those involved in the application process with suggestions for improvements.

REQUEST FOR PUBLIC COMMENT
The IRS requests comments from exempt organizations, practitioners, and all interested stakeholders on proposed revisions to the current Form 1023 and instructions. Interested parties should provide a statement explaining their interest in the Form 1023 and any information that will be useful in revising it. We are particularly interested in comments that address the following:

1. Ease of comprehension;
2. Customer burden;
3. Technical accuracy; and
4. Sufficiency of information requested.

INDEPENDENT SECTOR draft comments to IRS proposed revisions to Form 1023

Public comments should be submitted in writing on or before December 2, 2002, to the following address:

Internal Revenue Service
1111 Constitution Avenue, NW
Washington, DC 20224
Attn: Amy Henchey - Form 1023
Announcement
T:EO:CEO

Comments may also be sent via electronic mail to tege.eo2@irs.gov