form-1023-application

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