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For detailed step-by-step requirements, you should review the official IRS Instructions for Form 1023 . Instructions for Form 1023 (Rev. December 2024) - IRS

Required for "successor" organizations to ensure no private benefit was transferred from a predecessor. 81023.mp4

Payment is required at the time of submission (currently $600 for the full Form 1023 and $275 for Form 1023-EZ). For detailed step-by-step requirements