Part IV. Your Activities

Reminder Answer all questions in this part as they pertain to your past, present, and future activities.

Line 1. Describe completely and in detail your past, present, and planned activities. Don’t refer to or repeat the purposes in your organizing document or speculate about potential future programs. Your narrative description of activities should be thorough and accurate because we determine whether you qualify for section 501(c)(3) exempt status based on the information in your application. You should describe either actual or planned activities. For example, if you plan to further educational purposes by operating an afterschool homework club, you would describe that activity rather than cite that you will further educational purposes. If

For each past, present, or planned activity, include information that answers the following questions.

• What is the activity?

• Who conducts the activity?

• Where is the activity conducted?

• What percentage of your total time is allocated to the activity? (Combined time percentages should add up to 100%.)

• How is the activity funded (for example, donations, fees, etc.) and what percentage of your overall expenses is allocable to this activity?

• How does the activity further your exempt purposes?

Line 2. National Taxonomy of Exempt Entities (NTEE) code. An NTEE code is a three-character series of letters and numbers that generally describes a type of organization. Enter the code that best describes your organization from the list of NTEE codes, located in Appendix D. For more information and more detailed definitions of these codes developed by the National Center for Charitable Statistics (NCCS), visit the Urban Institute NCCS website at nccs.urban.org .

NTEE codes are also used for

TIP purposes other than identification

of organizations described in section 501(c)(3). Therefore, all codes in the list don't necessarily correspond to a section 501(c)(3) purpose.

Line 3. If programs are limited to specific individuals, describe how you select or identify those individuals. If programs are available only for members, describe membership criteria, any membership dues, any different membership levels, and the benefit each membership level receives.

Line 4. Describe any business or family relationship between individuals who receive goods, services, or funds through your programs and any officers, directors,

8 Instructions for Form 1023

trustees, or highest compensated employees or independent contractors .

For purposes of this form, “highest compensated” employees or independent contractors are persons to whom you pay over $100,000 of compensation, including compensation from related organizations.

Line 5. You participate in a political campaign if you promote or oppose the candidacy of an individual for public office. Candidate debates and nonpartisan voter education and registration may be permitted. See Rev. Rul. 2007-41, 2007-25 I.R.B. 1421 at IRS.gov/irb/ 2007-25_I.R.B. 1421 and Pub. 1828 for more information and examples.

Organizations described in