Drafts IRS Form 1023 applications for Section 501(c)(3) tax-exempt recognition. Analyzes organizing documents, finances, governance, and operations to produce a complete, internally consistent application. Use when forming non-profits, applying for tax-exempt status, seeking 501(c)(3) recognition, or preparing exemption applications.
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Drafts IRS Form 1023 applications for Section 501(c)(3) tax-exempt recognition. Analyzes organizing documents, finances, governance, and operations to produce a complete, internally consistent application. Use when forming non-profits, applying for tax-exempt status, seeking 501(c)(3) recognition, or preparing exemption applications.
Produces a submission-ready Form 1023 with all applicable schedules, ensuring internal consistency across narrative, financials, governance, and organizing documents.
Prerequisites
Collect before drafting:
Articles of incorporation / trust instrument — must contain purpose and dissolution clauses
Bylaws or operating agreement
EIN confirmation (CP 575 or equivalent)
Financial data — actuals for up to 3 prior years, or proposed budgets for 2 future years if pre-operational
No commercial-equivalent operations without distinguishing exempt characteristics
For pre-operational orgs, include implementation timeline with milestones.
Part IV — Financial Data
Operational orgs: Revenue/expense statement + balance sheet for current year and up to 3 preceding years.
Pre-operational orgs: Proposed budgets for current year + 2 succeeding years.
Revenue
Expenses
Contributions & grants
Program services
Program service revenue
Management & general
Investment income
Fundraising
Fundraising proceeds
Capital expenditures
Other
Other
Flag and explain: UBI > 15% of revenue, related-party transactions, significant year-over-year changes, fundraising costs > 35% of contributions.
Part V — Governance & Compensation
For each officer, director, trustee, key employee, and anyone compensated > $100K: name, title, address, total compensation, hours/week, relationships to other listed persons.
Compensation reasonableness — document:
Comparability data from similar orgs / independent surveys
Approval by independent board members without conflicts
Contemporaneous deliberation records
Related-party transactions: State business purpose, FMV basis, and approval process for each.
Part VI — Membership Structure
If membership org: describe categories, voting rights, dues, and how structure serves exempt (not private) purposes.
Part VII — Organizational Relationships
For each related entity (predecessor, parent, subsidiary, affiliate):
Field
Detail
Name + EIN
Identification
Relationship type
Control, support, shared governance
Asset transfers
Date, nature, value
Shared resources
Facilities, employees, cost allocation
Part VIII — Restricted Activities
Activity
Requirement
Political campaign intervention
Absolute prohibition — any activity = denial
Lobbying
Disclose time + expenditure; if material, evaluate §501(h) election
Conciseness: Condensed tables (removed redundant columns like Required: Yes), merged inline prose, shortened headers (e.g., "Restricted Activities" vs "Specific Activity Compliance"), compressed financial flag list into single line
