The IRS is using different favorable 501(c)(3) letters for 1023 and 1023-EZ applicants. Successful public charity EZ-filers receive Form Letter 5436, which the Internal Revenue Manual says is "equivalent to" FL 947 sent to long-form applicants. (Successful private foundation EZ applicants receive Form Letter 5437, similar to FL 1076, used for long-form applicants.)
Thus, if a grantor or contributor asks to see your organization's 501(c)(3) determination letter, they will be able to tell which application form you used.
Q. Will grantors and contributors be able to tell we filed Form 1023-EZ?
Return to Form 1023-EZ Frequently Asked Questions
A. The use of different 501(c)(3) approval letters described below was officially changed in a memo dated November 21, 2016. [Control Number TE/GE-07-1116-1127, available on-line.]
Successful public charity Form 1023-EZ applicants are now supposed to receive Form Letter 947, while successful private foundation Form 1023-EZ applicants are supposed to receive Form Letter 1076. It is not clear what will be done, if anything, about the different 1023-EZ letters issued in the past.
No distinction is made between 1023 and 1023-EZ filers on the Tax Exempt Organization Search, formerly known as "Select Check," the search tool available on irs.gov.
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Form 1023 Paperwork, In Millions of Hours, 1986 to 2016
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