EFTA00812069.pdf

Department of the Treasury Instructions for Form 1023 Internal Revenue Service (Rev. December 2017) Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code Section references are to the Internal Revenue Contents Page • Research your tax questions online. Code unless othenvise noted. • Search publications on by topic or Grants to Individuals and Contents Page Private Foundations keyword. Future Developments 1 Requesting Advance • Use the online Internal Revenue Code, Approval of Individual Grant Regulations, or other official guidance. What's New 1 Procedures 24 • View Internal Revenue Bulletins (IRBs) Overview of Section 501(c)(3) Appendix A: Sample Conflict of published in the last few years. Organizations 1 Interest Policy 26 • Sign up to receive local and national tax General Instructions 3 Appendix B: States with Statutory news by email. To subscribe, go to Answers 3 Provisions Satisfying the IRS.govichmilies-non-orolits. Purpose of Form 3 Requirements of Internal Obtaining Tax-Exempt Status 3 Revenue Code Section Tax forms and publications. You can 508(e) 28 download or print all of the forms and What to File 4 Appendix C: Glossary of Terms . 30 publications you may need at IRS.gov/ When to File 4 Index 36 FormsPubs. Otherwise you can go to Where To File 4 1RS.gov/OrderForms to place an order Filing Assistance 4 Note. Keep a copy of the completed and have forms mailed to you. You should Signature Requirements 4 Form 1023 for your permanent records. receive your order within 10 business Representation 4 days. Public Inspection 5 Foreign Organizations in General . 6 Future Developments Specific Instructions 6 For the latest information about Overview of Section 501(c) Part I. Identification of Applicant 6 developments related to Form 1023 and (3) Organizations Part II. Organizational Structure 7 Its instructions, such as legislation Part III. Required Provisions in enacted after they were published, go to Who Is Eligible for Section Your Organizing Document 8 IRS.gov/Form1023. 501(c)(3) Status? Part IV. Narrative Description of Phone Help Organizations organized and operated Your Activities 8 exclusively for religious, charitable, Part V. Compensation and Other If you have questions and/or need help completing Form 1023, please call scientific, testing for public safety, literary, Financial Arrangements With or educational purposes, or to foster Your Officers, Directors, 877-829-5500. This toll-free telephone Trustees, Employees, and service is available Monday through national or international amateur sports Independent Contractors 8 Friday. competition, or for the prevention of Part VI. Your Members and Other cruelty to children or animals are eligible Individuals and Organizations to file Form 1023 to obtain recognition of That Receive Benefits From What's New exemption from federal income tax under You 10 New section 170(b)(1)(A)(xl). Form section 501(c)(3) of the Internal Revenue Part VII. Your History 10 1023 includes the new public charity Code. Part VIII. Your Specific Activities . . status for section 170(b)(1)(A)(lx) Form 1023 not necessary. The Part IX. Financial Data 12 agricultural organizations. See Part X. following types of organizations may be Part X. Public Charity Status 15 Public Charity Status, new line 5g. considered tax exempt under section Part XI. User Fee Information 17 501(c)(3) even if they don't file Form 1023. Schedule A. Churches 17 User fees are updated annually. • Churches, including synagogues, Schedule B. Schools, Colleges, Organizations should reference Rev. Proc. temples, and mosques. and Universities 18 2017-5, 2017-1 I.R.B. 230, at ham& • Integrated auxiliaries of churches and Schedule C. Hospitals and core.publish.no.irsloWirblod1/ conventions or associations of churches. Medical Research wb201701.0clf or later revision for user • Any organization that has gross Organizations 19 fees (revised in the first Internal Revenue receipts in each tax year of normally not Schedule D. Section 509(a)(3) Bulletin (I.R.S.) issued each year). For more than $5,000. For more Information Supporting Organizations 21 additional information on the user fee, see on gross receipts exceptions, go to Schedule E. Organizations Not Part XL User Fee Information. 1RS.gov/Charities. Filing Form 1023 Within 27 Months of Formation 22 Even though the above organizations How To Get Forms and aren't required to file Form 1023 to be tax Schedule F. Homes for the Elderly or Handicapped and Publications exempt, these organizations may choose Low-Income Housing 23 to file Form 1023 in order to receive a Internet You can access the IRS website determination letter that recognizes their Schedule G. Successors to Other Organizations 24 24 hours a day, 7 days a week at 1RS.aov section 501(c)(3) status and specifies Schedule H. Organizations to do the following. whether contributions to them are tax Providing Scholarships, • Download forms, instructions, and deductible. Fellowships, Educational publications. Loans, or Other Educational • Order IRS products online. Jan 02, 2018 Cat. No. 17132z EFTA00812069 Qualification of a Section 501(c)(3) with respect to acts, bills, resolutions or foundations are subject to excise taxes Organization similar items (such as legislative that aren't imposed on public charities. confirmation of appointive offices). Public charities. The following 501(c)(3) There are two requirements for an Legislation also includes action by the organization to be exempt from federal organizations are classified as public public in a referendum, ballot initiative, charities. income tax under section 501(c)(3). A constitutional amendment, or similar 501(c)(3) organization must be organized • Churches. procedure. Legislation generally doesn't and operated exclusively for one or more • Schools. include actions by executive, judicial, or • Hospitals, medical research exempt purposes. administrative bodies. organizations, and cooperative hospital Organized. An organization must be Organizations may involve themselves service organizations. organized as a corporation (including a in issues of public policy without being • Organizations that receive substantial limited liability company), trust, or engaged in legislative activity. For support from grants, governmental units, unincorporated association. The example, organizations may conduct and/or contributions from the general organizing document (articles of educational meetings, prepare and public. incorporation if you are a corporation, distribute educational materials, or • Organizations that normally receive articles of organization if you are a limited otherwise consider public policy issues. more than one-third of their support from liability company, articles of association or Similarly, an organization may appear contributions, membership fees, and constitution if you are an association, or before a governmental body to offer gross receipts from activities related to trust agreement or declaration of trust if testimony about a decision that may affect their exempt functions, and not more than you are a trust) must limit the the organization's existence. one-third of their support from gross organization's purpose(s) and A private foundation isn't allowed investment income and net unrelated permanently dedicate its assets to exempt business income. to influence legislation. purposes. • Organizations that support other public Operated. An organization must be charities. Political campaign Intervention. All If an organization requests public operated to further one or more of the 501(c)(3) organizations are absolutely charity classification based on receiving exempt purposes stated in its organizing prohibited from directly or indirectly document. Certain other activities are substantial public support, it must continue participating or intervening in any political to seek significant and diversified public prohibited or restricted, including, but not limited to, the following activities. A 501(c) campaign on behalf of (or in opposition to) support contributions in later years. any candidate for elective public office. (3) organization must: Private foundation. A 501(c)(3) Non-partisan voter education activities • Absolutely refrain from participating in (including public forums and voter organization that can't meet one of the the political campaigns of candidates for specific exceptions to be classified as a education guides) are permitted. Similarly, local, state, or federal office; public charity is a private foundation. • Absolutely ensure that its assets and non-partisan activities to encourage people to participate in the electoral Classification as a private earnings don't unjustly enrich board process, such as voter registration and foundation has nothing to do with members, officers, key management get-out-the-vote drives, aren't prohibited employees, or other insiders; the name of the organization. political campaign activity. However, voter There are many organizations that include • Not further non-exempt purposes (such as purposes that benefit private interests) education or registration activities that (a) the word foundation in their names that favor one candidate over another, (b) aren't private foundations for tax more than insubstantially; oppose a candidate in some manner, or purposes. • Not operate for the primary purpose of (c) favor a group of candidates, are conducting a trade or business that isn't prohibited. Private operating foundations. A related to its exempt purpose(s); • Not engage in activities that are illegal private foundation that lacks general or violate fundamental public policy; and Public Charities and Private public support but actively conducts • Restrict its legislative activities. Foundations exempt programs (as opposed to making grants to other organizations to conduct Legislative activity. An organization Every organization that qualifies for exempt activities) may be treated as a doesn't qualify for section 501(c)(3) status tax-exempt status under section 501(c)(3) private operating foundation. Private if a substantial part of its activities is is further classified as either a public operating foundations are subject to more attempting to influence legislation. charity or a private foundation. For some favorable rules than other private organizations, the primary distinction foundations in terms of charitable Form 5768. Most public charities are between a public charity and a private eligible to elect to make expenditures to contribution deductions and attracting foundation is an organization's source of grants from private foundations. In order to influence legislation by filing Form 5768, financial support. be classified as a private operating Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To foundation, an organization must meet Make Expenditures To Influence A public charity has a broad base of certain support tests. See support test at Legislation. By filing Form 5768, an support, while a private foundation IRS.gov/ eligible organization's legislative activities receives its support from a small number PrivateOperatingFoundationSuPPOrtTestS. will be measured solely by an expenditure of donors. This classification is important Also see new Private Operating limit rather than by the "no substantial because different tax rules apply to the Foundations-new organizations at amount" limit. For additional information operations of each entity. wynvirs.govicharities-non-profitsrivate- on the expenditure limit or the no foundations/private-operating- substantial amount limit, see Pub. 557, Deductibility of contributions to a fpundations-new-organizations Tax-Exempt Status for Your Organization. private foundation is more limited than contributions to a public charity. See Pub. State Registration Requirements For this purpose, legislation" includes action by Congress, a state legislature, a 526, Charitable Contributions, for more Information on the deductibility of Tax exemption under section 501(c)(3) is local council, or a similar governing body, a matter of federal law. After receiving contributions. In addition, private Instructions for Form 1023 EFTA00812070 federal tax exemption, you may also be Past, present, and planned activities. 4. Submit a written statement required to register with one or more Many items on Form 1023 are written in supporting its request if applying for states to solicit for contributions or to the present tense; however, your answers retroactive reinstatement. obtain exemption from state taxes. The should be based on your past, present, National Association of State Charity If the application is approved, the date and planned activities. of reinstatement generally will be the Officials (NASCO) maintains a website that provides Informational links to the Language and currency requirements. postmark date of the application, unless various states for these purposes. It can Prepare Form 1023 and attachments in the organization qualifies for retroactive be accessed at www.nasconet.org. English. Provide an English translation if reinstatement. Alternate submissions and the articles of organization or bylaws are in standards apply for retroactive any other language. reinstatement back to the date of General Instructions We may ask you to provide English automatic revocation. See Rev. Proc. Social Security Number. Don't enter 2014-11.2014-03IR.& 411 for details. translations of foreign language Social Security numbers on this form publications you submit with your Form Expedite Requests because the IRS is required to disclose 1023. approved exemption applications and We will only approve expedited Report financial information in U.S. processing of an application where a information returns. Documents subject to dollars (specify the conversion rate used). disclosure include supporting documents request is made in writing and contains a Combine amounts from within and outside compelling reason for processing the filed with the form and correspondence the United States and report the total for with the IRS about filing. application ahead of others. each on the financial statements. Circumstances generally warranting "You" and "Us". Throughout these expedited processing include the instructions and Form 1023, the terms Purpose of Form following. "you" and "your" refer to the organization • A grant to the applicant is pending and that is applying for tax-exempt status. The Completed Form 1023 required for the failure to secure the grant may have an terms "us" and "we" refer to the Internal section 501(c)(3) exemption. Form adverse impact on the organization's Revenue Service. 1023 is filed by organizations to apply for ability to continue operations. recognition of exemption from federal • The purpose of the newly created Definitions. Terms in bold type in Form income tax under section 501(c)(3). Upon 1023 are defined throughout these organization is to provide disaster relief to approval, we will issue a determination victims of emergencies such as floods and instructions and in Appendix C. letter that provides written assurance hurricanes. about the organization's tax-exempt • There have been undue delays in Answers status, and its qualification to receive issuing a letter caused by problems within Answer items completely. Where a "Yes" tax-deductible charitable contributions. the IRS. or "No- reply isn't requested, you may Every organization qualifying for answer "Not Applicable" where exemption under section 501(c)(3) will User Fee appropriate. If you believe you have also be classified as either a "public The law requires payment of a user fee previously answered the Item, you may charity" or a "private foundation." with each application. Enclose payment refer to your previous answer. Other organizations that may file with your application. DON'T STAPLE or Your answers must provide Form 1023. Other organizations that otherwise attach your check or money 4 sufficient detailabout your past, present, andplannedactivities to prove that you are an exempt apply for tax-exempt status under section 501(c)(3) by filing Form 1023 Include section 501(e) and (f) cooperative service order to your application. You may pay your user fee with a personal or certified check, bank check, or organization. We will not be able to organizations, section 501(k) childcare cashier's check. Processing your recognize you as tax exempt based on organizations, and section 501(n) application will not be delayed by the form generalizations. Therefore, we need to charitable risk pools. of payment unless your check is returned understand the specific activities you will to us for Insufficient funds. undertake to reach your charitable goals. Obtaining Tax-Exempt Status Additional guidance regarding user Financial data. Form 1023 asks you to fees is available in Rev. Proc. 2017-5, answer a series of questions and provide To apply for tax-exempt status, file Form 2007-1 I.R.B. 230, at WM information to assist us in determining if 1023 and pay the appropriate user fee. core.publish.no.irs.govArb/Ddf/ you meet the requirements for tax Application for Reinstatement wb201701.pdf or later revision (revised in exemption under section 501(c)(3). One of the first I.R.B. issued each year). the pieces of Information requested is and Retroactive Reinstatement financial data. This data, whether An organization must apply to have its For additional information on the user budgeted or actual, should be consistent tax-exempt status reinstated if it was fee, see Part XL User Fee Information. with other Information presented in the automatically revoked for failure to file a application. return or notice for three consecutive Group Exemption years. The organization must: Form 1023 isn't used to apply for a group For example, if you are requesting public charity status under one of the 1. Complete and file the appropriate exemption. A group exemption is issued to application form, a central organization that recognizes on a public support tests, the financial data should show contributions from the public group basis the exemption of subordinate 2. Pay the appropriate user fee and organizations on whose behalf the central or receipts from providing exempt enclose it with the application, organization has applied. See Pub. 557 for services. Budgeted financial data should be prepared based upon your current 3. Write 'Automatically Revoked" at information on how to apply for a group the top of the application and mailing exemption. plans. We recognize that the organization's actual financial results may envelope, and Leaving a group exemption. If a vary from the budgeted amounts. subordinate organization in an existing group exemption wishes to apply for an Instructions for Form 1023 EFTA00812071 individual exemption, it should notify Its • Amendments to organizing document in The PDS can tell you how to get written parent organization of its intention to leave chronological order. proof of the mail date. If you're using PDS, the group ruling before filing Form 1023. • Bylaws or other rules of operation and send your application, user fee, and all amendments. other required information to: What to File • Documentation of nondiscriminatory All applicants, unless otherwise noted, policy for schools, as required by Internal Revenue Service Schedule B. Attention: EO Determination Letters must complete Parts I through XI of Form 1023, plus any required schedules and • Form 5768. Stop 31 attachments. • All other attachments, including 201 West Rivercenter Boulevard explanations, financial data, and printed Covington, KY 41011 The following organizations must materials or publications. complete additional schedules to Form Private delivery services can't 1023. Attachments deliver items to P.O. boxes. You Use an attachment where there is Ak must use the U.S. Postal Service THEN you insufficient space on the form for you to to mail any items to an IRS P.O. box IF your organization must file legibly and accurately respond to a address. Is a(n) Schedule .. question. For any attachments submitted with your Form 1023: Church A • Use 812 / x 11 Inch paper, Filing Assistance School, College, or • Provide your name and Employer For help in completing this form or general University Identification Number (EIN) at the top of questions relating to an exempt each page, and organization, you may access Information Hospital or Medical • Identify the Part and number to which on our website at IRS.gov/EO. Research the attachment relates. Organization Listed below are a number of Include any court decisions, rulings, publications and a searchable link that Section 509(a)(3) opinions, or any other documents that will may be helpful to your organization. Supporting assist us in processing your Form 1023. Organization • Pub. 517, Social Security and Other Organization Not Filing Attachments in the form of tape Information for Members of the Clergy and Form 1023 Within 27 recordings or other electronic media aren't Religious Workers acceptable unless accompanied by a • Pub. 526, Charitable Contributions Months of transcript. Attachments must be In • Pub. 557, Tax-Exempt Status for Your Formation English. Organization Home for the Elderly or • Pub. 598, Tax on Unrelated Business Handicapped and When to File Income of Exempt Organizations Low-Income Generally, if you file Form 1023 within 27 • Pub. 1771, Charitable Contributions Housing F months after the end of the month in which Substantiation and Disclosure you were legally formed, and we approve Requirements Successor to Other the application, the legal date of formation • Pub. 1828, Tax Guide for Churches and Organizations G will be the effective date of your exempt Religious Organizations Organization Providing status. • Pub. 3079, Gaming Publication for Scholarships, Tax-Exempt Organizations Fellowships, Educational If you don't file Form 1023 within 27 • Pub. 3833, Disaster Relief: Providing Loans, or Other months of formation, the effective date of Assistance through Charitable Educational Grants to your exempt status will be the date you Organizations Individuals and Private filed Form 1023 (submission date). The • Pub. 4220, Applying for 501(c)(3) Foundations Requesting date considered to be the date we receive Tax-Exempt Status Approval of Individual Form 1023 Is generally the postmark date. • Pub. 4221, Compliance Guide for Grant Procedures . . H For exceptions and special rules, 501(c)(3) Tax-Exempt Organizations including automatic extensions, see Schedule E of Form 1023. You can search organizations eligible to receive tax-deductible charitable Where To File contributions at /RS.govaPub78. Assembly of Application Send the completed Form 1023, user fee Package payment, and all other required Signature Requirements To assist us in processing the application, information to: An officer, director, trustee, or other official documents should be submitted in the who is authorized to sign for the following order. Internal Revenue Service organization must sign Form 1023 at the • User fee enclosed but not attached to Attention: EO Determination Letters end of Part XI. The signature must be the application form. Stop 31 accompanied by the title or authority of the • Form 1023 Checklist. P.O. Box 12192 signer and the date. Please clearly print • Form 2848, Power of Attorney and Covington, KY 41012-0192 the accompanying information. Declaration of Representative (if needed). • Form 8821, Tax Information Private Delivery Service Representation Authorization (if needed). • Expedite request Of needed). Organizations can use certain private Form 2848. Attach a completed Form • Application Form 1023 and Schedules delivery services (PDS) designated by the 2848 if you want to authorize a A through H (as required). IRS to meet the "timely mailing as timely representative to represent you regarding • Organizing document. filing" rule for tax returns. Go to IRS.gov/ your application. An individual authorized PDS for the list of PDS. by Form 2848 may not sign the application Instructions for Form 1023 EFTA00812072 unless that person is also an officer, Figure 1.990 Series Forms filed by Exempt Organizations director, trustee, or other official who is authorized to sign the application. Type of Annual Return Who Should Flle A centralizedauthorization file (CAF) number isn't required to be listed on Form 2848. Form 990, Retum of Organization Section 501(c)(3) public charities Form 8821. Form 8821 authorizes us to Exempt from Income Tax discuss your application with the person you have appointed. Form 990-EZ, Short Form Return of Section 501(c)(3) public charities whose Form 8821 doesn't authorize your Organization Exempt from Income Tax gross receipts during the year were less appointee to advocate your position with than $200,000 and total assets at the respect to the Federal tax laws; to execute end of the year were less than $500,000 waivers, consents, or closing agreements; or to otherwise represent you before the Schedule A (Form 990 or 990-EZ), Section 501(c)(3) public charities IRS. If you want to authorize an individual Organization Exempt under Section to represent you, use Form 2848. 501(c)(3) After You Submit Form 1023 Schedule B (Form 990, 990-EZ, or All section 501(c)(3) organizations We will acknowledge receiving your 990-PF), Schedule of Contributors application in writing. You may expect to receive this notice within 21 days of the Form 990-PF, Return of Private Private foundations, including private postmark date of the Form 1023. Read the Foundation operating foundations notice thoroughly because it will provide further information about the processing of Form 990-7, Exempt Organization Public charities and private foundations your Form 1023. Business Income Tax Return that have gross unrelated business income of $1,000 or more Generally, we assign applications in the order we receive them. Unless the Form 990-N Electronic Notice Tax-exempt organizations that don't file application is approved for expedited (e-Postcard) for Tax-Exempt Form 990 or Form 990-EZ can file Form processing, it will be worked in the order Organizations Not Required to File Form 990-N. Most small tax-exempt received. 990 or Form 990-EZ organizations with gross receipts of No additionalInformation needed. $50,000 or less can file a Form 990-N. If our review shows that you qualify, we will send you a letter stating that you are exempt under section 501(c)(3) and You may also be required to file Information not available for public whether you are a public charity or a other returns, such as Inspection. The following items will not private foundation. employment tax returns or benefit be open for public inspection. Additional information needed. If plan returns, which aren't discussed here. • Any information relating to a trade the review shows that we need additional secret, patent, style of work, or apparatus information or changes, we will call or Public Inspection that, if released, would adversely affect write you. Examples of the types of you. (We must approve withholding this questions you may be asked are available Information available for public In- information.) at IRS.00v. spection. If we approve exempt status • Any other information that would If the additional information indicates under section 501(c)(3), the following adversely affect national defense. (We that you qualify, we will send you a letter information will be open for public must approve withholding this stating that you are exempt under section inspection. information.) 501(c)(3) and whether you are a public • Your complete Form 1023 and any • User fee check. charity or a private foundation. If we supporting documents. • Information only applications from the conclude that you don't qualify for • All correspondence between you and United States Virgin Islands, Bureau of exemption, we will send you a letter that the IRS concerning Form 1023, including Internal Revenue (BIR), and related explains our position and your appeal Form 2848. supporting documents. rights. • The letter we issue approving your • Contributors' names and addresses exemption. and identifying information about Annual Filing Requirements • Annual information returns (Forms 990, contributors included with Forms 990 or If an annual information return or tax return 990-EZ, or 990-PF). 990-EZ and the Schedule B filed with is due while the Form 1023 is pending, • Schedule A, included with Forms 990 or these forms. complete the return, mark "Application 990-EZ. • Form 990-T, Exempt Organization Pending" in the heading, and send the • Schedule B, included with Forms 990 or Business Income Tax Return. return to the address indicated in these 990-EZ, except the names and addresses When applying for tax-exempt status, instructions. of contributors and other identifying you must clearly identify any information information about contributors. that isn't open for public inspection by Information on return filing • Schedule B, included with Form separately marking it as "NOT SUBJECT requirements and exceptions may be 990-PF, including names, addresses and TO PUBLIC INSPECTION" and attaching found in Pubs. 557 and 598 and in the other identifying information about an explanation of why you are asking for instructions to the annual returns listed in contributors. the information to be withheld. We will Figure 1. decide whether to withhold the identified information from public inspection. Instructions for Form 1023 EFTA00812073 Making documents available for public organization, other than a private The information only procedure requires Inspection. Both you and the IRS must foundation, may be relieved from filing the BIR to complete Form 1023 and make the information that is subject to Form 990 or Form 990-EZ in any year in supporting documents for the disclosure available for public inspection. which it has gross receipts from U.S. organization, but doesn't require a user The public may contact us toll-free at source income of $50,000 or less and fee payment. The application and 877-829-5500 to request public inspection hasn't conducted significant activity in the supporting documents aren't open for or copies of the information. The public United States. See the Instructions for public inspection (see Public Inspection, may also request inspection of the Form 990 and Form 990-EZ, and the above for more information). information or a copy of the information Instructions for Form 990-PF for further directly from you. information. A foreign organization that is All other Virgin Islands organizations subject to unrelated business income tax that seek U.S. recognition of exempt An exempt organization may post the must file Form 990-T. status under section 501(c)(3) must follow documents required to be available for the normal application process. public inspection on its own website. The Canadian Organizations information return and exemption Canadian organizations that have application materials must be posted received a Notification of Registration from Specific Instructions exactly as filed with the IRS. Only the the Canada Customs and Revenue information that isn't open for public Agency (formerly, Revenue Canada), and Part I. Identification of inspection may be deleted. whose registrations haven't been revoked Applicant If an exempt organization posts the ("Canadian registered charities"), are documents on its website, it must provide automatically recognized as section Line 1. Full name of organization. notice of the website address where the 501(c)(3) organizations and aren't Enter your complete name exactly as it documents may be found, but it need not required to file Form 1023. Canadian appears in your organizing document, provide copies of the information. registered charities are also presumed to including amendments. However, documents posted on an be private foundations. A Canadian Line 2. do Name. If you have an "in care organization's website must still be made registered charity may complete certain of name, enter it here. available for public inspection without portions of the Form 1023 in order to be charge at its main office during regular listed as a section 501(c)(3) organization Line 3. Mailing address. Enter your business hours. on the IRS website at 1RS.00v/Pub78 or complete address where all Documents aren't considered available to request classification as a public correspondence will be sent. If mail isn't for public inspection on a website if the charity, rather than a private foundation. A delivered to the street address and you otherwise disclosable information is edited Canadian registered charity should only have a P.O. Box, show the box number or subject to editing by a third party when complete and submit the following instead of the street address. posted. To date, the IRS hasn't approved documents. For a foreign address, enter the any third party websites for posting. • Copy of its Notification of Registration. information in the following order: city, • Part I of Form 1023. province or state, and country. Follow the See Pub. 557 for additional guidance • Part X of Form 1023 (if requesting on public inspection. country's practice in placing the postal