For detailed step-by-step requirements, you should review the official IRS Instructions for Form 1023 . Instructions for Form 1023 (Rev. December 2024) - IRS

You must provide your Articles of Incorporation or Bylaws that include specific "dissolution" and "purpose" clauses required by the IRS.

Required for "successor" organizations to ensure no private benefit was transferred from a predecessor.

A shorter, online-only version for small organizations with gross receipts of $50,000 or less and assets of $250,000 or less. Required Documentation

Depending on your organization's nature, you may need to attach additional schedules:

A detailed narrative description explaining your organization’s strategy, including who will perform the activities, where, and the timeframe.