Compare existing articles with the section 501(c)(3) organisational test

Key facts

Human involvement

Yellow · Close supervision

How AI is used

Put each purpose, power, campaign clause and dissolution clause in the articles, and in any amendment in the file, beside the organisational-test question it raises. Write no article.

What the lawyer must review

You decide whether the articles pass. Treasury Regulation § 1.501(c)(3)-1 requires the organisation to be both organised and operated exclusively for one or more purposes in section 501(c)(3). The articles meet the organisational test only if they limit the organisation to exempt purposes, do not expressly empower it to carry on, otherwise than as an insubstantial part, activities that are not in furtherance of an exempt purpose, and do not state purposes broader than section 501(c)(3). Operations that happen to be exempt do not cure articles that fail. The articles must not expressly empower more than an insubstantial part of the activities to be influencing legislation, or participation or intervention in a political campaign, subject to the section 501(h) election the regulation describes. Assets must be dedicated to an exempt purpose. The test is not met if the articles or the law of the state of creation distribute assets on dissolution to members or shareholders. The law of that state controls the meaning of the articles. An amendment in the file matters if it changes the articles. No state nonprofit statute or model act was opened. You write any amendment.

Written for / version

United States versionUS