Which states take a pending Form 1023? Seven say yes, South Carolina says no, Kentucky is still deciding

Update, November 3, 2026: Nevada has posted its form too. Its application has a box for a Form 1023 pending with the IRS, but it also lists the determination letter as a required attachment with nothing in its place, so ask the department what to send. The window runs November 9 to January 15.

If your Form 1023 is still with the IRS, whether you can get on a state's 2027 list depends on the state. Treasury's temporary regulations, which take effect without a comment period and apply from September 1, 2026, let a state list organizations whose applications are pending. The state has to list every pending organization that asks, review each one under the transition rule, mark it as pending, and certify that the exemption, if granted, will reach back to January 1 of the list year or earlier (§ 1.25F-5T(d)(5)). The IRS adds a pending organization to its own list once it recognizes the exemption. A state can also say no. Here is where each state with an open application stands as of November 2, 2026.

Colorado: yes. Attach your Form 1023 with Pay.gov proof of submission in place of the letter. Submit in the portal by November 30.

Wyoming: yes. The form asks whether your 501(c)(3) status is active or pending. Apply by December 1.

Iowa: yes. Upload proof that recognition is pending, and the form asks for your filing date and the effective date you requested. Apply by December 11.

Oklahoma: yes, with a wrinkle. Section F of Form 80002 accepts documentation that you've applied, but the signature block certifies that the determination letter is attached. Ask the Tax Commission how to sign. The paper form is due December 15.

Indiana: yes, conditionally. The department's FAQ says it “will accept applications with pending 501(c)(3) status for the Federal Scholarship Tax Credit, however, SGO approval will be conditional pending final 501(c)(3) recognition.” The form's upload field still asks for the letter, and nothing published says whether conditional approval counts as approved for the December 31 date.

Idaho: yes. Upload your determination letter or pending application. Applications are rolling, and Idaho's list is due by January 1.

Alaska: yes, by email. Alaska's published requirement is the determination letter, but the department told an organization that asked, by email on November 2, to send evidence that the IRS has received the application and then the letter once it arrives. It said the application will be marked “pending IRS approval” and that applications will be accepted until January 31, 2027. The state's published plan is to send its list by December 1, so don't wait.

South Carolina: no. Form LGS-5 requires the letter by December 31, and the department wrote on November 2: “We are not accepting pending applicants as a complete application.”

South Dakota: the form asks for the letter. The application, due December 14, asks for the IRS determination letter date, and the state's page doesn't mention pending applications.

Kentucky: undecided. The proposed regulation requires the letter with a declaration due November 30. The Secretary of State's office told an organization that asked, by email on November 2, that a provision for pending applicants is under consideration, that nothing is final, and that it expects to file an amended version by November 13.

Montana: not said. Montana asks organizations to meet every federal requirement by December 31 and hasn't published a position on pending applications. The other participating states haven't opened applications or published a position.

Charity registration can turn on this too. A pending Form 1023 can change what you file to be located in a state. Missouri excuses only organizations the IRS already recognizes, so a pending applicant registers with the Attorney General for $15. Ohio's IRS Status Form has a box for an organization that has applied but has no letter yet. Virginia takes a copy of the application as filed. Utah asks a new charity for its determination letter and doesn't say what to send in the meantime.

These positions can change, and some rest on a single email, so confirm with the state before you file. The exemption also has to reach back to January 1, 2027 or earlier for a pending organization to be listed for 2027, which is why the calendar matters for a new SGO. Our state-by-state apply list tracks each state's deadline, fee and pending rule.