Deductions & credits

I think that should have been form 1023.  In any case, start here. <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p557.pdf">https://www.irs.gov/pub/irs-pdf/p557.pdf</a>

<a rel="nofollow" target="_blank" href="https://www.irs.gov/charities-non-profits/before-applying-for-tax-exempt-status">https://www.irs.gov...>

<a rel="nofollow" target="_blank" href="https://www.irs.gov/charities-non-profits">https://www.irs.gov/charities-non-profits</a>

Note that the instructions for form 1023 <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/i1023.pdf">https://www.irs.gov/pub/irs-pdf/i1023.pdf</a> say

"Contributions by U.S. residents to foreign organizations generally aren’t deductible. Tax treaties between the U.S. and certain foreign countries provide specific limited exceptions."


Even if you complete your 503(c)(3) registration (or one of the other types, depending on the nature of your organization) your donors may not be allowed to deduct contributions.  You may want to discuss this with an experienced tax attorney or enrolled agent.

And you will of course need to file an annual tax return to report your US income.  Tax is not owed if you are tax-exempt, except on unrelated business income.