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More Information Is Needed to Make Informed Decisions on Streamlined Applications for Tax Exemption

Report Information

Date Issued
Report Number
Report Type
Joint Report
Agency Wide
Yes (agency-wide)
Questioned Costs
Funds for Better Use


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.