Part II. Organizational Structure

You must be a corporation, limited liability company, unincorporated association, or trust to be tax exempt under section 501(c)(3). Sole proprietorships, partnerships, or loosely affiliated groups of individuals aren’t eligible.

Line 1. Type of organization and copy of organizing document. Select your type of organization, and before submitting the form, upload a copy of your organizing document (including any amendments) as part of the required attachment.

Corporation. A corporation is an entity organized under a federal or state statute, or a statue of federally recognized Indian tribal or Alaskan native government.

No user fee is required.

• A letter stating the organization’s request (listing as a section 501(c)(3) organization on IRS.gov or classification as a public charity).

• The legal name and complete mailing address of the organization.

• The organization’s EIN.

• The month its tax year ends.

• The organization’s date of formation.

• A contact name and telephone number.

• The public charity status it is requesting (if applicable) and information demonstrating how it meets the requirements of that status (see Part VII, line 1, and related questions and schedules).

• This penalty of perjury statement: I declare under the penalties of perjury that I have examined this request, including the accompanying documents, and to the best of my knowledge and belief, the request contains all the relevant facts relating to the request, and such facts are true, correct, and complete.

• The signature of an officer, director, trustee, or other authorized person.

• A copy of the organization’s Notification of Registration.

• Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).

Organizations Created in U.S. Territories and Possessions Organizations created in possessions and territories of the U.S. are generally treated as domestic organizations. If you were created in a U.S. possession or territory, you must complete all required parts of Form 1023 to apply for exempt status under section 501(c)(3).

Charitable contributions to you are deductible by donors if you qualify for exempt status under section 501(c)(3).

Annual filing requirements for an organization created in a U.S. territory or possession are similar to those outlined above for foreign organizations (see Rev. Proc. 2011-15 at IRS.gov/pub/irs-irbs/ irb11-03.pdf ).