Exempt organizations - Organizing documents

 

Each application for exemption, except Form 1023-EZ, must be accompanied by an exact copy of the organization's organizing document: Articles of incorporation for a corporation, articles of organization for a limited liability company, articles of association or constitution for an association, or trust agreement or declaration of trust for a trust. If the organization does not have an or­ganizing document, it will not qualify for exempt status.

If the organization's name has been legally changed by an amendment to its or­ganizing documents, also attach an exact copy of that amendment to the ap­plication.

State law generally determines whether an organization is properly created and establishes the requirements for organizing documents.

Additional information


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