Part II. Organizational Structure

You must be a corporation, limited liability company, unincorporated association, or trust to be tax exempt. 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 statute of a federally recognized Indian tribal or Alaskan native government.

Copy of organizing document (articles of incorporation and any amend- ments). A corporation's organizing document is its articles of incorporation.

If you formed under state statute, your articles of incorporation (and any amendments) must show certification of filing. This means your articles show evidence that on a specific date they were filed with and approved by an appropriate state authority. The document must be an exact copy of what is on file with your state.

If you don't have a copy of your articles of incorporation showing evidence of having been filed and approved by an appropriate state official, you may submit a substitute copy of your articles of incorporation. This substitute copy may be handwritten, typed, printed, or otherwise reproduced. It must be accompanied by a declaration, signed by an officer authorized to sign for you, that it is a complete and correct copy of the articles of incorporation and that it contains all the powers, principles, purposes, functions, and other provisions by which you currently govern yourself.

Limited liability company. A limited liability company (LLC) that files its own exemption application and is recognized as exempt under either section 501(a) or

-4- Instructions for Form 1024

Trust. A trust may be formed by a trust agreement or declaration of trust. A trust may also be formed through a will. Generally, a trust must be funded with property, such as money, real estate, or personal property.

Copy of organizing document (trust agreement/declaration of trust or will and any amendments). Your trust agreement (and any amendments) must be signed by at least one trustee.

If your trust agreement copy isn't signed, you may submit a written declaration that states your copy is a complete and accurate copy of the signed and dated original. Your declaration should clearly indicate the original date that it was signed.

For trusts created by a will, include a copy of the death certificate or a statement indicating the date of death, and a copy of the relevant portions of the will.

If your trust agreement continues

CAUTION non-charitable interests, you won't

qualify for tax-exempt status.

we determine whether you qualify for exempt status based on the information in your application.

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

• What is the activity?

• Who conducts the activity?

• 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 allocated to this activity?

• How does the activity further your exempt purposes?

Line 2. Formation date. The date you enter should be consistent with your organizing document.

• If you're a corporation, enter the date that your articles of incorporation were filed and approved by the appropriate authority.

• If you're an LLC, enter the date that the appropriate authority filed your articles of organization or other organizing document.

• If you're an unincorporated association, enter the date that your organizing

• If you're a trust (other than a trust formed by a will), enter the date your trust was funded. If your trust agreement provided for any non-charitable interests, enter the date that non-charitable interests expired. If you were formed by a will, enter the date of death or the date any non-charitable interests expired.

Line 3. State of formation. Enter the jurisdiction (for instance, the state or the federally recognized tribal government) under the laws of which you were incorporated or otherwise formed. This may not be the place in which you're physically located. For example, if you're physically located in New York, but incorporated under Massachusetts law, enter Massachusetts.

For purposes of completing this application, you're formed under the laws of a foreign country if you aren't formed under the laws of the Unites States, its territories and possessions, federally recognized Indian tribal or Alaska native governments, or the District of Columbia.

Line 4. Bylaws are generally the internal rules and regulations of an organization. If you have bylaws, upload a current copy (including any amendments). Bylaws don't need to be signed unless they are your organizing document as described in the instructions for line 1 above.