PART I: Identification of Applicant
Enter your complete address
where all correspondence will be sent. If mail is not delivered to
the street address and you have a P.O. box, enter your box
number instead of the street address.
Enter the name and title of the person to contact if more
information is needed. The person to contact may be an officer,
director, trustee, or other individual who is permitted to speak
with us according to your bylaws or other rules of operation.
Your person to contact may also be an “authorized
representative,” such as an attorney, certified public accountant
(CPA), or enrolled agent (EA).
8) List the names, titles, and mailing addresses of your officers, directors, and/or trustees. (If you have more than five, see instructions.)
Enter the full names, titles, and mailing addresses of your officers, directors, and/or trustees. You may use the organization's address for mailing. If you have more than five, list only five in the order below.
- President or chief executive officer or chief operating officer.
- Treasurer or chief financial officer.
- Chairperson of the governing body.
- Any officers, directors, and trustees who are substantial contributors (not already listed above).
- Any other officers, directors, and trustees who are related to a substantial contributor (not already listed above).
- Voting members of the governing body (not already listed above).
- Officers (not already listed above).
If an individual serves in more than one office (for example, as both an officer and director), list this individual on only one line and list all offices held.
An officer is a person elected or appointed to manage the organization’s daily operations, such as president, vice president, secretary, treasurer, and, in some cases, board chair. The officers of an organization are determined by reference to its organizing document, bylaws, or resolutions of its governing body, or otherwise designated consistent with state law.
A director or trustee is a member of the organization’s governing body, but only if the member has voting rights.
PART II: Organizational Structure
Only certain corporations, unincorporated
associations, and trusts are eligible for tax-exempt status under
section 501(c)(3). Sole proprietorships, partnerships, and
loosely affiliated groups of individuals are not eligible. Check the
appropriate box to indicate whether you are a corporation, an
association, or a trust.
See below for your
Corporation. If incorporated under a federal, state, or
federally recognized Indian tribal or Alaskan native government
statute, you have a “necessary organizing document” if your
organizing document shows certification of filing. This means
your organizing document shows evidence that on a specific
date it was filed with and approved by an appropriate state
Unincorporated association. In order to be a “necessary
organizing document,” your articles of organization must include
your name, your purpose(s), the date the document was
adopted, and the signatures of at least two individuals.
Bylaws may be considered an organizing document only if
they are properly structured to include your name, purpose(s),
signatures, and intent to form an organization.
Trust. In order for your trust agreement or declaration of trust
to be a “necessary organizing document,” it must contain
appropriate signature(s) and show the exact date it was formed
See below for your organization type.
Corporation. If you are a corporation, you should enter the
date that the appropriate authority filed your articles of
incorporation or other organizing document.
Unincorporated association. If you are an unincorporated
association, you should enter the date that your organizing
document was adopted by the signatures of at least two
Trust. If your trust was formed by a trust agreement or a
declaration of trust and does not provide for distributions to
non-charitable interests, enter the date the trust was funded.
Generally, a trust must be funded with property, such as money,
real estate, or personal property, to be legally created.
If your trust document provides for distributions for
non-charitable interests, enter the date on which these interests
expired. If your trust agreement continues to provide for
non-charitable interests, you will not qualify for tax-exempt
Your organizing document must
limit your purposes to those described in section 501(c)(3).
Those purposes are: charitable, religious, educational, scientific,
literary, testing for public safety, fostering national or
international amateur sports competition, and preventing cruelty
to children or animals. See discussion of these purposes under
Part III, line 3 of these instructions.
Your organizing document must not expressly empower
you to engage, otherwise than as an insubstantial part of your
activities, in activities that in themselves are not in furtherance of
one or more exempt purposes described in section 501(c)(3). In
other words, you are not organized exclusively for one or more
exempt purposes if your organizing documents expressly
empower you to carry on activities that further purposes outside
the scope of section 501(c)(3), such as “to engage in the
operation of a social club” or “to engage in a manufacturing
business,” regardless of the fact that your organizing document
may state that you are created for “charitable purposes within
the meaning of section 501(c)(3) of the Code.”
Your organizing document must
permanently dedicate your assets for a section 501(c)(3)
purpose. This means that if you dissolve your organization in the
future, your assets must be distributed for an exempt purpose
described in section 501(c)(3), or to the federal government, or
to a state or local government, for a public purpose.
PART III: Your Specific Activities
4) To qualify for exemption as a section 501(c)(3) organization, you must:
To qualify for exemption as a section 501(c)(3) organization, you must:
- Refrain from supporting or opposing candidates in political campaigns in any way.
- Ensure that your net earnings do not inure in whole or in part to the benefit of private shareholders or individuals (that is, board members, officers, key management employees, or other insiders).
- Not further non-exempt purposes (such as purposes that benefit private interests) more than insubstantially.
- Not be organized or operated for the primary purpose of conducting a trade or business that is not related to your exempt purpose(s).
- Not devote more than an insubstantial part of your activities attempting to influence legislation or, if you made a section 501(h) election, not normally make expenditures in excess of expenditure limitations outlined in section 501(h).
- Not provide commercial-type insurance as a substantial part of your activities.
PART IV: Foundation Classification
PART V: Reinstatement After Automatic Revocation
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