IRS Logo
Print - Click this link to Print this page

Exemption application - description of activities

An exemption application must fully describe an organization's purposes and activities. When describing the activities in which the organization expects to engage, an application must include the standards, criteria, procedures or other means that the organization adopted or planned for carrying out those activities.

For information about what information to provide, review the part of Publication 557 that applies to the organization. The appropriate chapter will describe the purposes and activities that an organization must pursue, engage in and include in its application in order to achieve exempt status.

Often an organization’s articles of organization (or other organizing instruments) describe its purposes and activities.  Descriptions provided should answer these questions:  What activities will be conducted?  When, where, and how will the activities be conducted? 


Return to Life Cycle of a Social Welfare Organization

Return to Life Cycle of a Labor Organization

Return to Life Cycle of an Agricultural or Horticultural Organization

Return to Life Cycle of a Business League (Trade Association)

Page Last Reviewed or Updated: 22-Jun-2016