Instructions for Form 1023 (Rev. December 2017) Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code Department of the Treasury Internal Revenue Service Section references are to the Internal Revenue Code unless othenvise noted. Contents Page Future Developments 1 What's New 1 Overview of Section 501(c)(3) Organizations 1 General Instructions 3 Answers 3 Purpose of Form 3 Obtaining Tax-Exempt Status 3 What to File 4 When to File 4 Where To File 4 Filing Assistance 4 Signature Requirements 4 Representation 4 Public Inspection 5 Foreign Organizations in General . 6 Specific Instructions 6 Part I. Identification of Applicant 6 Part II. Organizational Structure 7 Part III. Required Provisions in Your Organizing Document 8 Part IV. Narrative Description of Your Activities 8 Part V. Compensation and Other Financial Arrangements With Your Officers, Directors, Trustees, Employees, and Independent Contractors 8 Part VI. Your Members and Other Individuals and Organizations That Receive Benefits From You 10 Part VII. Your History 10 Part VIII. Your Specific Activities . . Part IX. Financial Data 12 Part X. Public Charity Status 15 Part XI. User Fee Information 17 Schedule A. Churches 17 Schedule B. Schools, Colleges, and Universities 18 Schedule C. Hospitals and Medical Research Organizations 19 Schedule D. Section 509(a)(3) Supporting Organizations 21 Schedule E. Organizations Not Filing Form 1023 Within 27 Months of Formation 22 Schedule F. Homes for the Elderly or Handicapped and Low-Income Housing 23 Schedule G. Successors to Other Organizations 24 Schedule H. Organizations Providing Scholarships, Fellowships, Educational Loans, or Other Educational Contents Page Grants to Individuals and Private Foundations Requesting Advance Approval of Individual Grant Procedures