Index

A

Adjusted net income, Line 6a.
Advance ruling, Request For Advance Ruling Or Definitive Ruling
Statute extension, Statute extension.
Affiliated, Line 5.
Annual filing requirements, Annual Filing Requirements
Annual returns for foreign organizations, Annual returns for foreign organizations.
Answers, Answers
Appendix
Glossary of terms, Instructions for Form 1023 - Additional Material
Sample conflict of interest policy, Instructions for Form 1023 - Additional Material
States with statutory provisions satisfying the requirements of section 508(e), Instructions for Form 1023 - Additional Material
Application for exemption
Expedite requests, Expedite Requests
Group exemption, Group Exemption
Language and currency requirements, Language and currency requirements.
Leaving a group exemption, Leaving a group exemption.
Past, present and planned activities, Past, present, and planned activities.
Purpose, Purpose of Form
User fee, User Fee
Application package assembly, Assembly of Application Package
Arm's length, Arm's length.
Articles of incorporation, Line 1.
Articles of organization, Line 2.
Assistance, Filing Assistance
Attachments, Attachments
Authorized representative, Line 6a. Primary contact.

B

Business relationships, Line 2a.
Bylaws, Line 5.

C

Canadian organizations, Canadian Organizations
Certification of filing, Certification of filing.
Charitable risk pool, Line 18.
Church, General Information:
Prescribed course of study, Line 11a.
Common control, Line 3b.
Ownership, Line 2a.
Compensation
Definition, Compensation.
Conflict of interest, Line 5a.
Conflict of interest policy, Line 5a.
Cooperative hospital service organization, Line 16.
Corporation
Articles of incorporation, Line 1.
Certification of filing, Certification of filing.

D

Definitions
Adjusted net income, Line 6a.
Affiliated, Line 5.
Arm's length, Arm's length.
Authorized representative, Line 6a. Primary contact.
Bingo, Line 3a.
Business relationships, Line 2a.
Bylaws, Line 5.
Charitable, Line 1. Purpose clause.
Church, Line 5a., General Information:
Common control, Line 3b.
Compensation, Compensation.
Conflict of interest, Line 5a.
Cooperative hospital service organization, Line 16.
Corporation, Line 1.
Directly for the active conduct, Line 2.
Disqualified person, Line 6b(ii)(b).
Elderly housing, Line 21.
Fair market value, Fair market value.
Family relationships, Line 2a.
Fixed payment, Line 6a.
For-profit organization, Line 1a.
Foreign county, Line 12a.
Foundation manager, Control.
Fundraising, Line 4a.
Handicapped housing, Line 21.
Hospital, Hospital.
Hospital or medical care, Line 20.
Influence legislation, Line 2a.
Intellectual property, Line 10.
Joint venture, Line 8.
Legislation, Form 5768.
Low-income housing, Line 21.
Medical research, Medical research organization.
Medical research organization, Medical research organization.
Non-fixed payment, Line 6a.
Reasonable compensation, Line 4g.
School, Line 19., An organization is a school if it:
Similarly situated , Line 4e.
Substantial contributor, Substantial contributor.
Successor, Line 1.
Unusual grants, Line 12.
Definitive ruling, Request For Advance Ruling Or Definitive Ruling, Line 6b. Request for Definitive Ruling.
Disqualified person, Line 6b(ii)(b).
Dissolution clause
Testamentary charitable trust, Line 2c. Operation of state law.
Distribution of assets at dissolution, Line 2a. Dissolution clause.
State laws, Line 2c. Operation of state law.

E

Economic development, Line 6a.
EIN (see Employer identification number)
Elderly housing, Line 21.
Employer identification number, Line 4. Employer Identification Number (EIN).
Expedite requests, Expedite Requests

F

Facts and circumstances test, Facts and circumstances test.
Fair market value, Fair market value.
Family relationships, Line 2a.
Filing assistance, Filing Assistance
Fixed payment, Line 6a.
For-profit organization, Line 1a.
Foreign country, Line 12a.
Foreign organizations, Foreign Organizations in General, Line 14a.
Annual returns, Annual returns for foreign organizations.
Canadian organizations, Canadian Organizations
General, Foreign Organizations in General
United States territories and possessions organizations, Organizations Created in United States Territories and Possessions
Virgin Island organizations, Virgin Islands Organizations
Form 2848, Form 2848.
Form 5768, Line 2b.
Form 8734, Public charities.
Form 8821, Form 8821.
Foundation manager, Control.
Fundraising, Line 4a.

G

Gainfully employed, Line 9b.
Gaming activities, Line 3a.
Glossary of terms, Instructions for Form 1023 - Additional Material
Gross receipts, Gross receipts.
Group exemption, Group Exemption
Leaving a group exemption, Leaving a group exemption.
GuideStar, Filing Assistance

H

Handicapped housing, Line 21.
Homes for the elderly or handicapped, General Information:
Community, Line 2c.
Hospital, Hospital.
Conflict of interest policy, Line 14.
Hospital or medical care, Line 20.
How to answer, Answers
How to get forms and publications, How To Get Forms and Publications

I

Independent contractors, Line 1c.
Influence legislation, Line 2a.
Integrated auxiliary of a church, Line 1.
Intellectual property, Line 10.

J

Joint venture, Line 8.

L

Language and currency requirements, Language and currency requirements.
Leaving a group exemption, Leaving a group exemption.
Legislation, Form 5768.
Definition, Form 5768.
Form 5768, Form 5768.
Legislative activity, Legislative activity.
Election to influence legislation, Form 5768.
Limited liability company, Line 2.
LLC (see Limited liability company)
Low-income housing, Line 21., General Information:

M

Mailing address, Line 3. Mailing address.
Medical research, Medical research organization.
Medical research organization, Medical research organization.
Month and annual accounting period, Line 5. Month the annual accounting period ends (01-12).

N

NASCO, State Registration Requirements
Non-fixed payment, Line 6a.

O

Operated, Qualification of a Section 501(c)(3) Organization
Qualification, Operated.
Operating document, Line 2.
Organization's website, Line 9a. Organization's website.
Organizational structure, Part II. Organizational Structure
Organized, Qualification of a Section 501(c)(3) Organization
Influence legislation, Legislative activity.
Legislative activity, Legislative activity.
Qualification, Organized.
Organizing document, Organized.
Dissolution clause, Line 2a. Dissolution clause.
Purpose clause, Line 1. Purpose clause.
Required provisions, Part III. Required Provisions in Your Organizing Document
Substitute articles of incorporation,
Unincorporated association, Line 3.
Ownership, Line 2a.

P

Past, present and planned activities, Past, present, and planned activities.
Political campaign intervention, Political campaign intervention.
Predecessor, General Information:
Primary contact person, Line 6a. Primary contact.
Private delivery services, Private Delivery Services
Private foundations, Private foundation., Line 22., Line 1b.
Private operating foundations, Line 2.
Public charities, Public charities.
Public charities and private foundations, Public Charities and Private Foundations
Public inspection, Public Inspection
Public support test, Public support test.
Purpose clause
Charitable, Line 1. Purpose clause.

Q

Qualification
Operated, Operated.
Organized, Organized.
Political campaign intervention, Political campaign intervention.
Qualifications, Qualification of a Section 501(c)(3) Organization

R

Reasonable compensation, Line 4g.
Related, Line 2a.
Representation, Representation
Form 2848, Form 2848.
Form 8821, Form 8821.

S

Sample conflict of interest policy, Instructions for Form 1023 - Additional Material
Scholarships, fellowships, grants, loans, General Information:
School, Line 19., An organization is a school if it:
Operational information, Section I. Operational Information
Racially nondiscriminatory policy, Section II. Establishment of Racially Nondiscriminatory Policy
Section 501(c)(3) organization
Eligibility, Overview of Section 501(c)(3) Organizations, Who Is Eligible for Section 501(c)(3) Status?
Private foundations, Private foundation., Private operating foundations.
Public charities, Public charities.
Public charities and private foundations, Public Charities and Private Foundations
Qualifications, Qualification of a Section 501(c)(3) Organization
Section 509(a)(3) organization, General Information:
Signature, Signature Requirements
Similarly situated organizations, Line 4e.
State registration
NASCO, State Registration Requirements
Statement of revenue and expenses, A. Statement of Revenues and Expenses
States with section 508(e) provisions, Instructions for Form 1023 - Additional Material
States with statutory provisions satisfying the requirements of section 508(e), Instructions for Form 1023 - Additional Material
Statute extension, Statute extension.
Substantial contributor, Substantial contributor.
Substitute articles of incorporation,
Successor, Line 1. , General Information:
Supporting organization, General Information:

T

Tax-exempt status
Form 1023, Obtaining Tax-Exempt Status
Trust, Line 4a.
Non-charitable interests, Trust agreement and non-charitable interests.
Will, Trust created by a will.

U

Unincorporated association, Line 3.
United States territories and possessions, Organizations Created in United States Territories and Possessions
Unusual grants, Line 12., Line 7.
User fee, User Fee, Part XI. User Fee Information

V

Virgin Island organizations, Virgin Islands Organizations

W

What to file
Required schedules, What to File
When to file, When to File
Where to file, Where To File
Private delivery services, Private Delivery Services

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