←Home/Templates/Legal/501(c)(3) Application Document Checklist

501(c)(3) Application Document Checklist

Nonprofit Formation and IRS Compliance Resource

Gather everything you need for your 501(c)(3) application with our document checklist. For nonprofit founders, attorneys, and formation services. Whether you file Form 1023 or Form 1023-EZ, the IRS expects certain documents and information. Collect your organizing document (articles or trust) with required charitable-purpose and dissolution language, bylaws, EIN confirmation, narrative description of activities, conflict of interest policy, board and officer list, compensation information, and financial data or budget so you can complete the application without last-minute scrambling. Use this checklist to prepare your document set before starting Form 1023 or 1023-EZ.

Key Benefits

Collect all documents the IRS expects with your application
Confirm articles and bylaws meet 501(c)(3) requirements
Prepare narrative and governance materials in advance
Support either Form 1023 or Form 1023-EZ
Reduce delays from missing or incomplete attachments
Professional nonprofit formation workflow

Common Use Cases

New nonprofits preparing to file for 501(c)(3) recognitionFounders and staff gathering application materialsAttorneys and CPAs organizing client document setsFormation services standardizing the application packageOrganizations verifying they have everything before filingApplicants switching between 1023 and 1023-EZ and needing one document list

Frequently Asked Questions

What documents does the IRS require with a 501(c)(3) application?
You must have an organizing document (articles of incorporation or trust agreement) that includes the required charitable purpose, dissolution clause, and no-inurement language. The IRS also expects bylaws (or equivalent), a narrative description of activities, compensation and governance information, and financial data. Form 1023-EZ requires fewer attachments but the same organizing document standards. Exact requirements are in the Form 1023 or 1023-EZ instructions.
Do I need an EIN before applying for 501(c)(3)?
Yes. You need an Employer Identification Number (EIN) from the IRS before you can file Form 1023 or 1023-EZ. Apply for an EIN after your organization is formed (articles filed, organizational meeting held). The EIN is used to identify the organization on the application and on your determination letter.
Can I use this checklist for both Form 1023 and Form 1023-EZ?
Yes. This checklist covers the documents and information that support either application. Form 1023-EZ asks for less detail and fewer attachments, but you still need the organizing document, activities description, compensation disclosure, and (typically) a conflict policy. Use this list to gather everything; then follow the Form 1023 or Form 1023-EZ checklist to complete the specific form.
What if our articles don't have the required language?
Amend your articles of incorporation (or trust agreement) to add the charitable purpose, dissolution, and no-inurement provisions before or when you file the application. Many states allow simple amendments; file with the state and get a certified or conformed copy for the IRS. The Form 1023 instructions include sample language.

Checklist

Legal Documents

Organizing document (articles of incorporation or trust) with charitable purpose, dissolution, and no-inurement language
Required

Must include exclusively 501(c)(3) purpose; dissolution clause (assets to exempt org or government); no private inurement. Get certified or conformed copy. Amend if language is missing.

Bylaws or other governing document (signed, adopted)
Required

Adopt at organizational meeting. Align with articles; include board, officers, meetings. IRS may request; have current copy ready.

Identification

Employer Identification Number (EIN) confirmation from IRS
Required

Obtain EIN after formation. Application requires EIN and legal name. Keep IRS assignment letter or confirmation.

Legal name, mailing address, and website (consistent everywhere)
Required

Must match organizing document and EIN. Use exact legal name. Confirm address for IRS correspondence and determination letter.

Narrative

Written description of past, present, and planned activities (programs, who is served, how)
Required

Detailed for Form 1023; shorter for 1023-EZ. Explain how activities further exempt purposes. Have draft ready to adapt to form.

Governance

Conflict of interest policy (adopted; signed copy)
Required

IRS expects one. Adopt before filing; attach to Form 1023 or have available. Supports governance questions on both forms.

List of directors, officers, and key employees (names, titles, compensation if any)
Required

Current as of application. Compensation amounts and basis for each compensated person. Family or insider relationships disclosed.

Compensation and financial arrangements for all compensated officers, directors, and key employees
Required

Amounts, basis (salary, contract, etc.), and documentation that compensation is reasonable. No inurement.

Financial

Financial data: actual income/expenses (if any) and projected budget for current and next year
Required

Form 1023 requires detailed financial sections; 1023-EZ may ask for less. Have figures ready. Start-ups may show minimal or no revenue.

Submission

User fee amount and payment method (check current IRS instructions)
Required

1023 and 1023-EZ have different fees. Confirm current amount and pay.gov or other specified method. Nonrefundable.