Build a section 501(c)(3) exempt-purpose table
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- List each stated purpose and each activity in the governing documents and the program file, and note which 501(c)(3) purpose it is said to serve. Do not decide exemption.
- What the lawyer must review
- Section 501(c)(3) (26 U.S.C. § 501(c)(3)) describes corporations, community chests, funds or foundations organised and operated exclusively for religious, charitable, scientific, testing for public safety, literary or educational purposes, or to foster national or international amateur sports competition (but only if no part of the activities involves providing athletic facilities or equipment), or for the prevention of cruelty to children or animals. No part of the net earnings may inure to a private shareholder or individual. No substantial part of the activities may be carrying on propaganda or otherwise attempting to influence legislation, except as subsection (h) provides. The organisation must not participate or intervene in any political campaign for or against a candidate. Treasury Regulation § 1.501(c)(3)-1 requires both the organisational test and the operational test. An organisation is not organised exclusively for exempt purposes if its articles empower it to devote more than an insubstantial part of its activities to non-exempt purposes, or to participate in a political campaign. On dissolution, assets must be dedicated to an exempt purpose. Operationally, the organisation must engage primarily in activities that accomplish an exempt purpose, and net earnings must not inure to private persons. You decide whether the organisation meets the tests.
- Written for / version
- United States versionUSCth
Who does what
| Role | What they do |
|---|---|
| Assistance | Consider narrowly defined preparation support after confirming the tool’s capability and permitted scope. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Confirm instructions and personal circumstances through appropriate direct engagement. Have the responsible lawyer assess safety, capacity or vulnerability concerns and escalation.
- Confirm the appropriate instructions, permissions and cultural context with the relevant people before using information or communicating the result.
- Verify the applicable jurisdiction and the version of each relevant law, rule or instrument in force at the material time.
- Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
- Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.
Forms and precedents for this task
| Form or precedent | Kind | AI use | Summary |
|---|---|---|---|
| Section 501(c)(3) organizing document checklist | Checklist | AI use Yellow | Checklist for the purpose clause and dissolution clause the Form 1023 instructions say an organising document must contain. |
| Section 501(c)(3) operational limits checklist | Checklist | AI use Yellow | Checklist of the operational limits in section 501(c)(3) and in the Form 1023 instructions. |
Signed-in accounts can read the full text of each one. All precedents.