Site: nolo.com
... The IRS has revised Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the ... After the grace period, all Form 1023 filings must be submitted online at Pay.gov. ... Other than the electronic filing requirement, no changes were made to Form 1023. ... to Form a Nonprofit Corporation in California, on how to prepare and file Form 1023 are still applicable ... , with the exception of the information on printing, assembling, and mailing the Form 1023 to the IRS ... New IRS Rules Require Electronic Filing of Form 1023 ...