The IRS has posted in links to the standard form 1023 questions Exempt Organizations specialists are instructed to ask in relation to various issues raised by applications for exemption and miscellaneous determination requests. The sample form 1023 questions are available on the following topics:
- Activities Appear to be Described in Subsection other than Requested Subsection
- Attempting to Influence Legislation or Political Campaign Intervention Activities
- Bingo and Other Gaming
- Church Affiliate (Integrated Auxiliary)
- Compensation and Related Party Transactions
- Credit Counseling
- Down Payment Assistance
- Financial Information and User Fees
- Foundation Classification
- Foundation Set-Aside 4942(g)
- Government Affiliate
- Group Ruling (Central Organization)
- Housing Joint Ventures with Finalized Agreements/Operating History
- Housing Joint Ventures without Finalized Agreements/Operating History
- International Activities
- Investments with Limited Partnerships
- Limited Liability Company
- Mission Society
- Mortgage Foreclosure Assistance
- Organizational and Administrative Requirements
- Other Miscellaneous Activities
- Voluntary Employees’ Beneficiary Association
Knowing the questions a particular fact pattern may elicit in advance is helpful as it permits the preparer to address the questions in the initial application. Providing all of the information upfront often results in fewer rounds of questions and speeds the approval process.
Ellis Carter is a nonprofit lawyer with Caritas Law Group, P.C. Ellis advises nonprofit and socially responsible businesses on corporate, tax, and fundraising regulations.  Ellis is licensed to practice in Washington and Arizona and advises nonprofits on federal tax and fundraising regulations nationwide. Ellis also advises donors with regard to major gifts. To schedule a consultation with Ellis, call 602-456-0071 or email us through our contact form.