Forms
1. Form 1023, Application for Recognition of Exemption Under Section 501(c)(3). Make certain that all applicable parts of the form are completed, including any schedules required for your type of organization. The form must be signed by an authorized person.
2. Form 8718, User Fee for Exempt Organization Determination Letter Request. Attach your check, made out to the IRS, for the applicable fee. Enter "Form 1023" and, if possible, your organization’s EIN, in the memo area of the check.
3. Form 872-C (two copies), if the organization is requesting an "Advance Ruling," signed by an authorized person.
4. Form SS-4, Application for Employer Identification Number. This form is not needed if the organization has already had a federal employer ID number assigned.
5. Form 5768, if the organization has decided to elect to make expenditures to influence legislation under section 501(h) of the Internal Revenue Code.
These materials are required; if they are not included, it may delay processing of your application:
1. A copy of the Articles of Incorporation (if your group is incorporated...otherwise, submit your constitution, articles of association, or other governing document - Bylaws alone are not enough). Articles of Incorporation should have the Secretary of State's stamp in the upper right hand corner of the first page. The IRS usually asks for three signatures on the governing instrument of an unincorporated association.
2. Bylaws. These should be signed and dated.
3. Actual financial data, including income statement(s) and a recent balance sheet, if the organization has had any financial activity.
4. A two year projected budget, showing both expected sources of income and anticipated expenses. Sometimes the IRS asks for a projected budget even when the applicant can provide a full year of actual financial data.
The following materials are often requested by IRS agents reviewing exemption applications:
1. Printed materials describing the history of the organization, its activities and its plans for the future. This might include brochures, pamphlets, descriptive literature, published materials, etc. If you don't have any, it is a good idea to say so somewhere in the application. If you have some in draft form, go ahead and submit them, if that is all that is available.
2. If the organization publishes a newsletter, sample copies.
3. If the group is a membership organization, any materials prepared for members - membership application forms, promotional materials, sample membership certificates or identification cards, sample copies of member-only publications, etc.
4. If you have received media coverage, copies of newspaper clippings, transcripts of interviews, etc.
5. Any documentation you have regarding grant monies. This might include grant applications, grant contracts, or correspondence between your organization and the grantor organization.
6. If appropriate, a "schedule of events," showing where and when your organization has held informational or other events during the last 12 months. Include approximate attendance.
7. If your organization will have a scholarship or grant program:
8. In the absence of the several kinds of printed materials described in items 1, 2, 3 and 4 above, it is sometimes useful to have selected letters from your correspondence files, such as letters between your organization and potential members or board members, letters of appreciation from groups where you have made presentations or otherwise helped out, or perhaps even letters from public officials commenting on your efforts.
9. Any or all of the following:
10. Anything else you may have which would give the IRS insight into your organization's mission or operations.
This is meant to be a comprehensive list. Many items may not apply.
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