| name | form-1023 |
| title | IRS Form 1023 — 501(c)(3) Exemption Application |
| description | 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. |
| author | CaseMark |
| author_url | https://github.com/CaseMark/skills/tree/main/skills/legal/form-1023 |
| license | Apache-2.0 |
| version | 0.1.0 |
| execution_mode | open |
| jurisdiction | us |
| practice | nonprofit |
| language | en |
IRS Form 1023 — 501(c)(3) Exemption Application
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
- Board/officer roster — names, titles, addresses, compensation
- Program descriptions — all current and planned activities
- Conflict of interest policy (if adopted)
- Related-entity information — parent, subsidiary, affiliate, or predecessor details
Workflow
- [ ] Step 1: Threshold check — verify organizing documents
- [ ] Step 2: Draft Part I (identity) through Part X (execution)
- [ ] Step 3: Complete applicable schedules
- [ ] Step 4: Cross-check internal consistency
- [ ] Step 5: Prepare cover memorandum
Part I — Organizational Identity
Extract and verify against organizing documents:
| Field | Source |
|---|
| Legal name (exact match to articles) | Articles of incorporation |
| EIN | IRS confirmation |
| Entity type (corp / trust / assoc.) | Articles |
| Date of formation | Articles / state filing |
| Mailing address, contact person | Client intake |
| Accounting period end month | Bylaws / board resolution |
Part II — Organizing Document Threshold Check
Flag failures before proceeding — these are blockers:
