Before Applying for Tax-Exempt Status

State law governs nonprofit status, which is determined by an organization’s articles of incorporation or trust documents. Federal law governs tax-exempt status. The Internal Revenue Code specifically refers to exemption from federal income tax.  

Below are the steps you need to take before you can apply for tax-exempt status:

1. Determine if your organization is one of the following:
   • Trust
   • Corporation
   • Association
      
2. Gather your organization documents.
    
3. Determine your state’s registration requirements.
    
4. Obtain an employer ID number (EIN) for your new organization.

Other resources

• Return to Applying for Tax Exempt Status webpage
• Publication 1635, Understanding Your EINPDF
• Publication 557, Tax-Exempt Status for Your OrganizationPDF
• Employer ID Numbers (EINs)