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In December 2017, the IRS released the new 1023 Application for Recognition of Exemption (often referred to as the “1023”): the form by which nonprofits can apply for 501(c)3 tax-exempt status. The new 1023 application is substantially similar to the old December 2013 version, but there are still changes worth paying attention to—the update is good news for people applying because it reduces the filing price and cuts unnecessary sections. Below is a helpful chart with the sections of the application that were changed, the nature of the change, and the impact that each change has. Find the new......

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