Date Issued
Report Number
2023-10-001
Report Type
Audit
Joint Report
No
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0
Recommendations
Revise the activities description narrative on Form 1023-EZ to match Form 1023 to help applicants understand the requirements and provide the IRS with more information to make a determination.
Rejected recommendation
Assess the feasibility of requiring applicants to submit their organizing documents as an attachment to Form 1023-EZ.
Notify applicants when additional time is needed to process their Form 1023-EZ applications, either due to being selected for a pre-determination review or because the application requires additional review prior to a determination decision.
The Commissioner, TE/GE Division, should update the IRS’s Charities and Nonprofits website page with accurate information on the application process for Form 1023-EZ filers.