---
title: "Compare existing articles with the section 501(c)(3) organisational test"
url: "https://ailawframework.com/practice/not-for-profit-charities-and-associations/compare-the-constitution-with-the-model-rules-and-the-last-special-resol/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A35-A20260923-1-US"
practice_area: "Not-for-Profit, Charities & Associations"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

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

> 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.

Canonical page: https://ailawframework.com/practice/not-for-profit-charities-and-associations/compare-the-constitution-with-the-model-rules-and-the-last-special-resol/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 | 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 | United States |
| Applies to | [Compare the constitution with the model rules and the last special resolution](https://ailawframework.com/practice/not-for-profit-charities-and-associations/compare-the-constitution-with-the-model-rules-and-the-last-special-resol.md) |

## Checking plan

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

## Notes

- Do not treat an Australian model constitution, or a state nonprofit model act that was not opened, as the measure. The measure opened here is the Treasury regulation.
- A members' resolution that does not amend the articles does not change the organisational test.

## Sources

- [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)
- [26 U.S.C. § 501(c)(3), exempt purposes, inurement, legislation and campaigns](https://www.law.cornell.edu/uscode/text/26/501) (checked 2026-10-22)
- [IRS, Exemption requirements for section 501(c)(3) organizations](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 |
| --- | --- | --- | --- |
| [Notice of annual or special general meeting of an incorporated association, with agenda and special resolution (NSW)](https://ailawframework.com/precedents/not-for-profit-charities-and-associations/notice-of-general-meeting-incorporated-association-nsw.md) | Notice | Yellow | Notice to members of a NSW incorporated association calling an annual or special general meeting: date, place and technology, business to be transacted, any special resolution set out in full,… |
| [Minutes of the annual general meeting of an incorporated association, with elections and special resolution record (NSW)](https://ailawframework.com/precedents/not-for-profit-charities-and-associations/agm-minutes-incorporated-association-nsw.md) | Form | Yellow | Minutes template for an AGM of a NSW incorporated association: attendance and quorum, confirmation of minutes, committee’s report, financial statements, elections under the model constitution,… |

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.*