Will I be able to collect donations in my state and online after I file my 1023?
Donations while status is pending: The short answer is it depends on the state your organization operates within. Below, we outline both the IRS and state perspectives.
IRS- From the IRS perspective, donations can be accepted as long as the organization discloses that their tax-exempt status is pending. Donations will not be considered tax-exempt until you receive your 501(c)(3) status.
State -Depending on which state(s) the organization operates and solicits in, there are likely additional steps to take before you want to start soliciting for donations. (There are 41 out of 50 states that require Charity Solicitation to be completed.)
Initial Charity Registration or Solicitation Rules - All States Snapshot