The organization was incorporated in MA in 2012 as a nonprofit corporation, and applied for an FEIN at the same time, indicating it was a non-profit.

However, it never filed Form 1023 to become tax-exempt, and has never filed income tax returns either. Now the organization wants to become a 501(c)(3) and be a tax-exempt org. For the 2012-13 year, donations received was around $23,000 and for 2013-14, $53,000. All were cash donations.

Not sure what kind of tax issues will be facing when finally submit f1023 for review. Please help!