List which organisational-test items the articles already answer
Key facts
- Human involvement
- RedLawyer-led
- How AI is used
- Quote the purpose, powers, campaign, legislation, and dissolution clauses and name the article. Mark a clause the articles do not contain. Write no answer on Form 1023 or Form 1023-EZ.
- What the lawyer must review
- You write every answer on the application, which is filed. The IRS page on Form 1023 states that the form is filed electronically through Pay.gov, that Form 1023-EZ may be used only if the Eligibility Worksheet in the Form 1023-EZ instructions says so, and that the Instructions for Form 1023 are the December 2024 revision. An LLC must submit the information described in Notice 2021-56. That notice was not opened, so an LLC applicant is not cleared by this list. The IRS exemption page states that an organisation described in section 501(c)(3), other than a testing-for-public-safety organisation, is eligible to receive tax-deductible contributions under section 170. Treasury Regulation § 1.501(c)(3)-1(b) is the organisational test: purposes no broader than section 501(c)(3), no express power to carry on more than an insubstantial non-exempt activity, no express power to devote more than an insubstantial part of activities to influencing legislation or to participate in a campaign, and assets dedicated to an exempt purpose. Section 1.501(c)(3)-1(b)(6) provides that a determination of exemption will not be granted after 26 July 1959 unless the organisation meets that organisational test. The law of the state of creation controls construction of the articles.
- Written for / version
- United States versionUSCth
Who does what
| Role | What they do |
|---|---|
| Assistance | Do not begin AI assistance until the responsible lawyer has defined and confirmed its permitted scope. |
| Lawyer | Perform the substantive analysis and decisions. Independently check any permitted supporting work and approve the exact output for its intended use. |
Checklist
- Check the current court or regulator requirements, prescribed form and attachments for the intended document and filing.
- Confirm instructions and personal circumstances through appropriate direct engagement. Have the responsible lawyer assess safety, capacity or vulnerability concerns and escalation.
- 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.