The Internal Revenue Service is the proper source for official instructions on filing for tax-exempt status. IRS publication 557, “Tax-Exempt Status for Your Organization,” and the instructions which accompany the application, FORM 1023, provide information and assistance in applying for and maintaining your tax-exempt status. Note the time restrictions for filing the application. Your state may also require a separate application for tax-exempt status. Check with your state revenue service or treasury office for applicable forms and instructions. We suggest you consult an attorney or accountant who is knowledgeable in organizational nonprofit exempt status.