Form 1023 is the application for recognition as a tax-exempt, 501(c)(3) organization. This IRS form has been filled in as an example of how a typical K-8 school parent group might complete the application. More information about IRS Form 1023 and this completed sample can be found in the PTO Startup Toolkit, which includes line-by-line instructions for submitting the application. The most recent version of this IRS form and its instructions should be downloaded from the IRS website.