Form 1023 Paperwork, In Millions of Hours, 1986 to 2016

Source: U.S. Office of Management and Budget. Click image to learn more.

​​​​​​​​​​​​Real Help With Your 501(c)(3) Application

About the Author

This website and the ebook available here were written by Sandy Deja, who has specialized in not-for-profit tax issues since 1974.

As an IRS Exempt Organizations Specialist from 1974 to 1986, Sandy reviewed thousands of applications for tax exempt status and audited hundreds of non-profit tax returns.  Sandy also trained other agents in Exempt Organizations law, and was a member of the IRS Speakers Panel.

Sandy has worked as a private consultant since 1986.   She is happy to answer brief email questions at

Riches I heed not, nor man's empty praise...

About the Photographer

Most of the photographs on this website were taken by Sandy's husband, Tony Torti, who has lived in and taken pictures of Alaska for over 45 years.  

To view more photos by Tony, visit his
Flickr Album.

About the Author and About the Photographer