Nonprofit Law/Mistake on 1023


We are a very small public charity that because of lack of broad public support has fallen to private operating foundation status. We just filed a 1023 for the first time, but have not gotten a determination yet. It is now time to file our first 990PF. However in filling in the 990PF it was realized certain numbers on the balance sheet of the 1023 were filled in wrong. Because of this mistake the net assets number for the last year shown on the 1023 will not line up with the beginning of the year number for our first 990PF. Is this a problem?

After you receive the filing receipt from the IRS that they have received your Form 1023 application for exemption you can mail or fax to the IRS the corrections.  That is the instruction from the IRS to their agents who are asked about such matters:
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If the caller's question involves... pending applications...

TEGE Correspondence Unit
550 Main Street, Room 4024
Cincinnati, OH 45202

Fax 513-263-4330
Attn. EO Entity, MS 6273
Ogden, UT 84201
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Harvey Mechanic, Attorney at Law -

P.S. This response is intended to be a general statement of law, should not be relied upon as legal advice and does not create an attorney/client relationship.  

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Harvey Mechanic


DO NOT GIVE ME INFORMATION THAT YOU WANT KEPT CONFIDENTIAL. I am an attorney and I volunteer time to answer general questions about U.S. Federal income tax issues of nonprofit 501(c)(3) public charities only. Those questions could be about establishing and maintaining legal requirements for such non-profit organizations in the United States, including Internal Revenue service filings and requirements. I will not be working on this free forum to answer questions about Nonprofit's possible unrelated or for-profit businesses or how to fill out forms. This forum is only for general questions about federal tax law, not as the law applies to your specific situation. If you do not make your question public then I will not be spending much of my donated time on answers that would not benefit the public. If you have other questions, please contact me at I will reply from my email. In any case, do not reveal confidential information to me until after I have contracted with you to provide personal legal services. My responses on this forum are intended to be general statements of law, should not be relied upon as legal advice, and do not create an attorney/client relationship. For me to consider your individual situation and how the law applies, I would need to gather extensive information about the situation. To search my previous answers you can do a Google search by "" without the quotes and then add your search terms before hitting enter.


I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar and I have maintained my status with the Bar since that time.


B.S. Columbia University in New York City, 1970

J.D. (Law Degree) Brooklyn Law School, 1990 -- Cum Laude.

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