---
title: "Build a section 501(c)(3) exempt-purpose table"
url: "https://ailawframework.com/practice/not-for-profit-charities-and-associations/build-a-charitable-purpose-and-public-benefit-table/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A35-T1-R1-US"
practice_area: "Not-for-Profit, Charities & Associations"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Build a section 501(c)(3) exempt-purpose table

> 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.

Canonical page: https://ailawframework.com/practice/not-for-profit-charities-and-associations/build-a-charitable-purpose-and-public-benefit-table/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Not-for-Profit, Charities & Associations](https://ailawframework.com/practice/not-for-profit-charities-and-associations.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| 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 | United States |
| Applies to | [Build a charitable-purpose and public-benefit table](https://ailawframework.com/practice/not-for-profit-charities-and-associations/build-a-charitable-purpose-and-public-benefit-table.md) |

## Checking plan

- What the AI does: 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.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- The IRS page says a 501(c)(3) organisation other than a testing-for-public-safety organisation may receive deductible contributions under section 170. Deductibility is a separate question from exemption.
- State nonprofit-corporation law is not in section 501. Open the state statute before advising on formation.

## Sources

- [26 U.S.C. § 501, exemption from tax, including § 501(c)(3)](https://www.law.cornell.edu/uscode/text/26/501) (checked 2026-10-22)
- [26 CFR § 1.501(c)(3)-1, organisational and operational tests](https://www.law.cornell.edu/cfr/text/26/1.501(c)(3)-1) (checked 2026-10-22)
- [IRS: Exemption requirements for 501(c)(3) organisations](https://www.irs.gov/charities-non-profits/charitable-organizations/exemption-requirements-501c3-organizations) (checked 2026-10-22)

## Forms and precedents for this task

| Form or precedent | Kind | AI level | Summary |
| --- | --- | --- | --- |
| [Section 501(c)(3) organizing document checklist](https://ailawframework.com/precedents/not-for-profit-charities-and-associations/us-organizing-document.md) | Checklist | Yellow | Checklist for the purpose clause and dissolution clause the Form 1023 instructions say an organising document must contain. It does not amend the document or complete the form. |
| [Section 501(c)(3) operational limits checklist](https://ailawframework.com/precedents/not-for-profit-charities-and-associations/us-operational-screen.md) | Checklist | Yellow | Checklist of the operational limits in section 501(c)(3) and in the Form 1023 instructions. It screens activities. It does not decide that an organisation is exempt. |
| [Screen against the Charities Act definition: not-for-profit, purpose, public benefit, disqualifying purpose](https://ailawframework.com/precedents/not-for-profit-charities-and-associations/charity-definition-screen.md) | Checklist | Yellow | Screen that records the four requirements the ACNC states from the Charities Act 2013 (Cth) before registration is advised.… |

Signed-in accounts can read the full text of each one.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*