Completing a 1023 application is difficult. There are many reasons that this is one of the more complicated government forms, not the least of which is the IRS's interest in making absolutely certain that any organization applying for tax exemption does meet all the requirements and understands the responsibilities of a nonprofit organization. Because this form is so difficult — and particularly if you tackled the application yourself — it is strongly suggested that you ask an expert review all the materials before you submit.
Be prepared. It is possible that after a review of your application the consultant will advise you to make an application for a 501(c)(4) determination, rather than the 501(c)(3) if it appears that your chance of a successful determination is low. This is not necessarily a bad thing, for it will still secure your nonprofit status, leaving open the option for a change at some point in the future.
Most nonprofit tax consultants will, for a fee, review your completed application and make any suggestions they feel will increase the likelihood of a favorable determination. Be exceptionally careful that the tax person is familiar with nonprofit tax law and Form 1023 in particular.
There are many, many areas within the federal tax law, and no tax advisor is going to be knowledgeable about each of them. Just as with medicine and law, tax advisors have special areas of expertise. Take the time to locate a professional who understands nonprofit application requirements, or you will waste your time and money.Review by a Tax Lawyer
Any competent lawyer whose area of specialty includes nonprofit organizations can help you all the way through the process, from filing incorporation documents to drafting by-laws to completing Form 1023. Your lawyer will know what the IRS expects to see, and she can make sure you have all the materials you need. Expect to work closely with her. She may know the tax code, but she needs to know everything about your organization — who your organization serves, where you expect funding to come from, how you will use the funds, and countless other details. The more she knows about your organization, the fewer questions the IRS will have about your application and the more smoothly the application process will go.