| name | form-1023-application |
| title | IRS Form 1023 Application |
| description | Drafts IRS Form 1023 (Application for Recognition of Exemption) packages for 501(c)(3) applicants. Use when preparing Form 1023 filings, nonprofit tax-exempt applications, or 501(c)(3) submissions. Triggers: "Form 1023", "501(c)(3)", "tax-exempt status", "recognition of exemption". |
| author | CaseMark |
| author_url | https://github.com/CaseMark/skills/tree/main/skills/legal/form-1023-application |
| license | Apache-2.0 |
| version | 0.1.0 |
| execution_mode | open |
| jurisdiction | us |
| practice | nonprofit |
| language | en |
IRS Form 1023 Application
Produces a submission-ready Form 1023 package that is internally consistent, fact-supported, and schedule-complete.
Prerequisites
Collect before drafting:
- Organizing documents: articles/certificate, bylaws or trust instrument, amendments
- Entity details: EIN, formation date, state, legal name, addresses
- Clause text: purpose and dissolution clauses from organizing documents
- Programs: activity descriptions (past, current, planned) with timelines
- Financials: 3–4 years of statements (or inception-to-date); 3-year budgets for startups
- Governance: officers, directors, key employees; compensation details
- Related-party info: transactions, contracts, leases, loans, affiliations
- Policies: conflict of interest, compensation approval, grants procedures
- Fundraising/lobbying: methods, distributions, political activity details
- Classification target: public charity (509(a)(1)/(2)/(3)) vs. private foundation
Workflow
1. Entity Identity & Eligibility
- Confirm legal name, EIN, address, formation date, tax year end.
- Check 27-month retroactive exemption window; flag if filing late (triggers Schedule E).
- Identify public charity classification intent.
2. Organizing Document Compliance
- Verify exempt purpose clause and dissolution clause are present and IRS-compliant.
- If missing or defective, draft amendment language and flag as required fix before filing.
3. Activity Narrative
For each material activity (ordered by resource allocation):
Activity Name:
Exempt Purpose Served:
Description (what, where, how, frequency):
Charitable Class / Beneficiaries:
Selection Criteria / Access:
Fees / Sliding Scale:
Resources Allocated (% time, % budget):
Outputs / Outcomes:
4. Financial Statements
Provide tables for:
- Revenue and expenses by year
- Balance sheet by year (assets, liabilities, net assets)
- Proposed budgets (current + 2 years) if newly formed
- Functional expense allocation: program vs. management vs. fundraising
5. Governance & Compensation
| Name | Title | Address | Avg hrs/wk |
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