Map facts to Form 1023 for recognition of 501(c)(3) exemption
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- Sort the client's facts under the topics the Form 1023 instructions use: organising document, activities, compensation and relationships. Write no narrative that will be filed.
- What the lawyer must review
- The IRS says organisations must electronically file Form 1023 to apply for recognition of exemption under section 501(c)(3), through a Pay.gov account. Form 1023-EZ is available only if the eligibility worksheet in the Form 1023-EZ instructions says the organisation may use it. Exemption still requires the organisational and operational tests in section 501(c)(3) and Treasury Regulation § 1.501(c)(3)-1, including no private inurement and no political campaign intervention. You write every narrative that is submitted. An LLC must also meet Notice 2021-56, which the Form 1023 page flags. Do not invent activities to make the narrative fit an exempt purpose.
- Written for / version
- United States versionUS
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
- 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.