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IRSOther IRS Forms (1000–1999)

Official form guide

Form 15110: 15110

IRS Form 15110 is the application used to request a determination of tax‑exempt status for a church, synagogue, mosque, or other religious organization. File it when you want the IRS to officially recognize the organization as exempt under section 501(c)(3).

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Form Overview

IRS Form 15110 - 15110

IRS Form 15110 is the application used to request a determination of tax‑exempt status for a church, synagogue, mosque, or other religious organization. File it when you want the IRS to officially recognize the organization as exempt under section 501(c)(3).

The form captures the organization’s legal name, EIN, governing documents, statement of purpose, financial data, and details about clergy and activities.

Risk Radar

Scan points
  • 1A single missing attachment can add months to the exemption determination.
  • 2Missing or outdated governing documents
  • 3Incorrect EIN or legal name
  • 4Failure to attach required financial statements
  • 5Omitting clergy compensation details

Plain English

If you run a church or similar faith‑based group and need the IRS to say you’re tax‑exempt, you fill out Form 15110. It’s a paperwork request that tells the IRS about your organization’s purpose, finances, and governance so they can issue a determination letter.

Submission Date

  • Filing date: 2026-02-03 17:10:45
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

financialletterissuegroup

Hover a term to preview the meaning.

What this form is for

  • Use when a church or religious organization needs IRS recognition of 501(c)(3) status.
  • Do not use for non‑religious nonprofits; they should file Form 1023 or 1023‑EZ.
  • If the organization has already received a determination letter, no new filing is needed.

Form selector

Use this form or another form?

Non‑religious charity

Full application for 501(c)(3) status

✓ Verify organization type before filing

Form 1023

Small church with < $50,000 assets

Simplified application

✓ Confirm eligibility criteria

Form 1023‑EZ

Existing exemption needing amendment

Annual information return

✓ Not a determination request

Form 990‑EZ

Deadline or filing window

There is no fixed calendar deadline, but the IRS recommends filing before the organization begins operations to avoid retroactive tax issues. If a determination is needed for a grant, submit at least 60 days before the grant deadline.

Checklist

What you need before filling it out

1

Legal name

Articles of Incorporation or Charter · IRS Form 15110 line 1

⚠ Misspelling leads to processing delay✕ High
2

EIN

IRS EIN confirmation letter · Form 15110 line 2

⚠ Wrong EIN causes rejection✕ Medium
3

Statement of purpose

Governing document purpose clause · Form 15110 line 5

⚠ Vague purpose may be denied✕ High
4

Financial data

Most recent balance sheet · Schedule attached

⚠ Incomplete data triggers RFI✕ Medium
5

Clergy compensation

Payroll records · Schedule C

⚠ Omitted amounts cause audit risk✕ High

Before you submit

  1. 1Confirm you have the 2024 edition of Form 15110.
  2. 2Verify the organization’s legal name and EIN match IRS records.
  3. 3Attach the current articles of incorporation and bylaws.
  4. 4Include a detailed statement of religious purpose.
  5. 5Provide the most recent financial statements (balance sheet and income statement).
  6. 6List all clergy and their compensation accurately.
  7. 7Calculate and attach the correct filing fee or fee waiver request.
  8. 8Sign the form with an authorized officer’s signature.
  9. 9Date the signature.
  10. 10Print legibly; avoid handwritten corrections.
  11. 11Use the correct IRS mailing address.
  12. 12Make a copy of the entire packet for your records.

How to file this form

  1. 1Download the latest Form 15110 PDF from IRS.gov.
  2. 2Print the form on white 8.5" x 11" paper.
  3. 3Complete all required fields electronically or by hand.
  4. 4Attach all supporting schedules and documents.
  5. 5Prepare the filing fee payment (check or money order).
  6. 6Place the form, attachments, and fee in a single envelope.
  7. 7Mail to the Exempt Organizations Determinations Unit address.
  8. 8Retain the tracking number and a copy of the mailed packet.

Known limitations

  1. 1No electronic filing option; must be mailed.
  2. 2IRS may request additional information after review.
  3. 3Form does not cover state‑level exemption requirements.
  4. 4Fee amount can change; verify before payment.

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 15110 is active for the 2024 filing year. Check the IRS website for any updates before filing.

What changed or needs a fresh check

  • Edition date – verify the form is the latest version (currently 2024).
  • Fee – confirm the current filing fee or fee waiver eligibility.
  • Mailing address – use the address in the 2024 instructions.
  • Signature block – ensure an authorized officer signs.
  • Attachments – attach all required schedules and documents.

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Quick Facts

Religious organizations seeking IRS recognition of 501(c)(3) exemption file this form.
The form captures the organization’s legal name, EIN, governing documents, statement of purpose, financial data, and details about clergy and activities.
Submit the form before the organization begins operating as a tax‑exempt entity, or when you need an official determination letter for donors or grants.
Mail the completed form to the IRS Exempt Organizations Determinations Unit at the address listed in the form’s instructions; electronic filing is not available.
Errors can delay the determination, trigger a request for additional information, or result in a denial, affecting fundraising and tax‑deduction eligibility.
1. Gather governing documents, financial statements, and the organization’s EIN. 2. Complete each section of Form 15110, attaching required schedules. 3. Review for accuracy, especially the purpose clause and clergy compensation. 4. Sign the form, attach the filing fee (if required), and mail it to the IRS address provided.

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After you file

  1. 1Track the mailing receipt and note the date sent.
  2. 2Monitor USPS tracking for delivery confirmation.
  3. 3Watch for any IRS correspondence (RFI letters).
  4. 4Record the determination letter number once received.
  5. 5Update the organization’s records with the exemption status.
  6. 6Inform donors and grantors of the new tax‑exempt status.
  7. 7File the annual information return (Form 990 series) as required.

Sources

  • SRCForm 15110 title and purposeIRS official form description
  • SRCEligibility for religious organizationsIRS Publication 1828
  • SRCFiling addressForm 15110 instructions page 2
  • SRCFee requirementIRS fee schedule for exempt organization applications
  • SRCSignature requirementForm 15110 signature block description
  • SRCNo electronic filingIRS filing options for Form 15110
  • SRCEdition date2024 revision noted on form header
  • SRCRequired attachmentsSchedule list in instructions
  • SRCRFI processIRS determination unit guidance
  • SRCAnnual filing after exemptionIRS Form 990 series requirements

Common confusion points

Church vs. religious organization

Terminology overlap

→ Verify the entity meets IRS definition of a church

Fee waiver eligibility

Not clearly stated on the form

→ Review IRS fee waiver criteria before attaching payment

Clergy compensation reporting

May be confused with payroll taxes

→ Use Schedule C instructions to report correctly

Mailing address changes

IRS updates address periodically

→ Check the latest instructions for the correct address

Use of Form 1023‑EZ

Some small churches think it applies

→ Confirm eligibility; Form 15110 is required for churches

Workflow map

Related forms and next steps

5 signals

Before

Articles of Incorporation filed with state

Current

15110

After

Annual Form 990‑EZ or Form 990 filing

Often used with

Form 1023 (non‑religious charities) or Form 1023‑EZ (small charities)

⚠ If something goes wrong

  • IRS Letter 147C (request for additional information)
  • Appeal procedures under IRC § 7512

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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