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Form 1023: Detail Required in Narrative Description of Activities

How much detail should be provided in the narrative description of activities?

The narrative description, including information referenced in other parts of the application, should include information that answers the following questions:

  • What is the activity?
  • Who conducts the activity?
  • When is the activity conducted?
  • Where is the activity conducted?
  • How does the activity further the organization's exempt purposes?
  • What percentage of the organization's total time is allocated to the activity?
  • How is the activity funded?

If an organization has a website, it may attach paper copies of relevant materials to support the narrative description of activities.

Page Last Reviewed or Updated: 03-May-2013