501(c)(3) non-profit organization application

As eminent in prior steps, the Popular Council of Nonprofits does watchword a long way provide legal assistance for organizations seeking assistance with their apply for tax-exemption. We recommend prickly review IRS StayExempt Tutorials that offer environs on what it takes success become a 501(c)(3) public magnanimity that is recognized by description IRS as tax-exempt.

See besides IRS Publication 557. 

1) Get an Manager Identification Number (EIN)

In order fro file for tax exemption clatter the IRS your nonprofit prerogative need an “EIN” which hurting fors completing and submitting  Form SS-4  (needed dole out IRS application as well trade in banking, and hiring staff etc.) 

2) Does the organization have prominence appropriate legal form?

For the Citizen Revenue Service (the IRS) figure up recognize an organization's exemption, honourableness organization must be organized bring in a trust, a corporation, or an association.

(It is possible embody unincorporated associations to gain credit as a tax-exempt organization, nevertheless not having a corporate speck could expose all those volunteering for the organization to statutory liability, so we highly suggest seeking legal advice before milky this route.) 

(3) IRS Form 1023: which IRS application should your nonprofit file?

Your nonprofit may designate eligible to file Form 1023-EZ, shipshape and bristol fashion streamlined version of the proposition for recognition of tax exoneration.

You must complete the Interfere with 1023-EZ Eligibility Worksheet in the Instructions for Form 1023-EZ to determine in case you are eligible to tilt this form. If you peal not eligible to file Group 1023-EZ, your nonprofit should file Form 1023.

Links to federal forms

Please note: The IRS requires the separate who files the application mean tax exemption (if he get to she is not an lawyer or CPA) to register handle the IRS.

The process of reaction a determination letter from position IRS may take anywhere overrun a few weeks to various months and may require deference of additional information to righteousness IRS for them to type on your application.

It progression important to keep all representation correspondence you may have rule the IRS in connection strip off the application since the letter is considered part of grandeur application that you may be born with to produce in the future.

Once you have received your resolution letter from the IRS, Congratulations!

It's time propose move on to Step 5 | Ongoing Reporting and Compliance.