The 1023 Form is the Application for Recognition of Exemption under Section 501(c)(3). To update this application, you would first make a beginning statement like the following:
• We have extended our activities from the following…..
• These are additional activities from what we have done in the past…..
Next, review your original 1023 Form. The narrative for pre 2006 is found on Page 2, part II of the 1023 Form. For the period after 2006 to present go to page 2, Part IV of the 1023 Form. The update/letter needs to include the questions listed below. List each new activity separately. Please list any alternate names under which you operate, including any “aka’ (also known as) or “dba” (doing business as) names.
• A detailed description of the activity including its purpose and how each furthers your exempt purpose;
• Also include the percentage of total time dedicated for each activity.
• Who conducts the activity?
• When and where the activity was or will be initiated?
• How is the activity funded?
You can mail or fax your form to the IRS. Their fax number is (513) 263-4330 or (513) 263-3434 with a cover letter.
Internal Revenue Service-TE/GE Division
ATTEN: Correspondence Unit, Room 4024
PO Box 2508
Cincinnati OH 45201
Organizations applying for recognition of exemption under a provision other than section 501(c)(3) generally use Form 1024. To update your PTA’s 1024 Form please contact the State PTA office at (253) 565-2153 or (800)562-3804 for assistance. The office staff is happy to help you with any question you have relating to IRS forms.