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IRS Answers Practitioners' Questions on E-Filing of EO Applications

DEC. 19, 2019

IRS Answers Practitioners' Questions on E-Filing of EO Applications

DATED DEC. 19, 2019
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December 19, 2019

Ms. Catherine E. Livingston and Mr. Gerald M. Griffith
Jones Day
51 Louisiana Avenue NW
Washington, DC 20001-2113

Dear Ms. Livingston and Mr. Griffith:

I am responding to your letter dated December 13, 2019, in which you posed two questions regarding the planned electronic submission process for the Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.

You asked if an applicant will be able download an exact copy of their electronically submitted Form 1023 in a format that is easy to read and understand. Yes, applicants will be able to download an exact copy of the form and the attachment submitted in an easily readable PDF file format. Applicants will access the Form 1023 PDF file and attachment through their Pay.gov accounts.

You also asked what mechanism will be offered to an applicant that wishes to submit more pages of attachments than the electronic system allows. Form 1023 on Pay.gov will accept a single PDF file, up to 15MB. If the PDF file exceeds the 15MB limit, the applicant should remove any items over the limit and contact IRS Customer Accounts Services (CAS) at 877-829-5500 for assistance on how to submit the removed items. CAS will provide the applicant a fax number, allowing the material to be faxed to the IRS to complete the application. This information will be available on the Form 1023 Pay.gov landing page as well as in the Instructions for Form 1023.

Thank you for your questions and comments regarding the electronic submission process for Form 1023. I hope this information is helpful. If you have additional questions, please contact Timothy Berger, Technical Advisor to the Director, EO, at 202-317-8533.

Sincerely,

Margaret Von Lienen
Director, Exempt Organizations and Government Entities

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