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This item: IRS Form 1023 Tax Preparation Guide
Nonprofit Financial Planning Made Easy (Hardcover $49.00)
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Chapter 1. Form 1023: Exemption under IRC §501©(3).
1.1 Before You Begin.
1.2 Suitability Test.
1.3 Statutory Requirements for Exemption.
1.4 Proper Timing.
1.5 Expeditious Handling.
1.6 National Office.
1.7 Organizations That Need Not File.
1.8 Group Exemptions.
1.9 Where to Send Application.
1.10 Public Inspection.
Chapter 2. Line-by-Line Suggestions for Completing Form 1023.
2.1 Part I—Identification of Applicant.
2.2 Part II—Organizational Structure.
2.3 Part III—Information about the Required Provisions in Your Organizing Document.
2.4 Part IV—Narrative Description of Your Activities.
2.5 Part V—Compensation and Other Financial Arrangements with Your Officers, Directors, Trustees, Employees, and Independent Contractors.
2.6 Part VI—Your Members and Other Individuals and Organizations that Receive Benefits from You.
2.7 Part VII—Your History.
2.8 Part VIII—Your Specific Activities.
2.9 Part IX—Financial Data.
2.10—Public Charity Status.
2.11 Part XI—User Fee Information.
Chapter 3. The Schedules.
3.1 Schedule A—Churches.
3.2 Schedule B—Schools, Colleges, and Universities.
3.3 Schedule C—Hospitals and Medical Research Organizations.
3.4 Schedule D—IRC §509(a)(3) Supporting Organizations.
3.5 Schedule E—Organizations Not Filing Form 1023.
3.6 Schedule F—Homes for the Elderly or Handicapped and Low Income Housing.
3.7 Schedule G—Successors to Other Organizations.
3.8 Schedule H—Organizations Providing Scholarships, Fellowships, Educational Loans, or other Educational Grants, and the Like to Individuals.
Chapter 4. Getting a Positive IRS Determination.
4.1 Application Processing System.
4.2 Best Case Scenario.
4.3 When Questions Are Asked.
4.4 Disputed Cases.
4.5 Declaratory Judgment.
Chapter 5. Advances versus Definitive Rulings.
5.1 Definitive Ruling.
5.2 Advanced Ruling.
5.3 Reporting Back to the IRS.
5.4 Failure to Meet Support Tests at End Advance Ruling Period.
5.5 Failure to Subsequently Meet Support Test.
5.6 Changes of Public Charity Status.
Chapter 6. Reliance on Determination Letter.
6.1 Checking Current Status.
6.2 Names Missing from Publication.
6.3 Contact the IRS.
Chapter 7. State Tax Exemptions.
Appendix A: Suitability Checklist.
Appendix B: Form 1023 for a Public Charity.
Appendix C: Form 1023 for a Private Operating Foundation.
Appendix D: Public Support Test Calculation for IRC 170(b)(1)(A)(vi) Organization.
Appendix E: Public Support Test Calculation for IRC 509(a)(2).
Appendix F: The Schedules.
Appendix G: Form 5768, Election/Revocation of Election by an Eligible Section 501©(3) Organization to make Expenditures to Influence Legislation.
Appendix H: Notice 3367, Acknowledgement of Your Request.
Appendix I: Determination Letters Recognizing Exemption.
Appendix J: Chart of State Filing Requirements.
Appendix K: Form 8734, Support Schedule for Advanced Ruling Period.
Appendix L: Compliance Monitoring at the Point of Transaction.
Appendix M: Proposal Methodology for Pat IX.
|Blank Form 1023||Download|
|Form 1023Hometown Campaign to Clean Up America (filled in example)||Download|
|Active Project Attachment||Download|
|Board Responsibilities Checklist||Download|
|Compensation Documentation Procedures||Download|
|Disclosures of Non-deductibility||Download|
|Financial Planning Checklist||Download|
|Minimal Independent Contractor Agreement||Download|
|Questions To Ask Before Creating a Private Foundation||Download|
|Suitability for Tax-Exempt Status||Download|
Information on the Downloadable Files
IRS Form 1023 Preparation Guide
By Jody Blazek, CPA
Welcome! You have accessed the online companion to Jody Blazeks IRS Form 1023 Preparation Guide. This site will provide you with PDF files for the 2004 Form 1023 and its components.
These forms are to be used in conjunction with the line-by-line descriptions youll find in the book.
Following is a list of the materials that you will find on this site:Forms
- Blank Form 1023
- Form 1023Hometown Campaign to Clean Up America (filled in example)
In addition to the filled-out forms, we have also provided a number of useful checklists, disclosures, and letters to help you gather the pertinent tax compliance information about your organization.
These include the following:
- Active Project Attachment
- Board Responsibilities Checklist
- Compensation Documentation Procedures
- Disclosures of Non-deductibility
- Financial Planning Checklist
- Internet Disclosure
- Minimal Independent Contractor Agreement
- Minimal Recordkeeping
- Questions To Ask Before Creating a Private Foundation
- State Filing
- Suitability for Tax-Exempt Status