Exempt organizations - organizing documents
Each application for exemption 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.