---
title: "List which organisational-test items the articles already answer"
url: "https://ailawframework.com/practice/not-for-profit-charities-and-associations/draft-a-deductible-gift-or-tax-concession-endorsement-application/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A35-T1-R5-US"
practice_area: "Not-for-Profit, Charities & Associations"
tier: "red"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# List which organisational-test items the articles already answer

> 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.

Canonical page: https://ailawframework.com/practice/not-for-profit-charities-and-associations/draft-a-deductible-gift-or-tax-concession-endorsement-application/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 | Red: Lawyer writes; AI may check, clarify or collect data |
| 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 | United States |
| Applies to | [Draft a deductible-gift or tax-concession endorsement application](https://ailawframework.com/practice/not-for-profit-charities-and-associations/draft-a-deductible-gift-or-tax-concession-endorsement-application.md) |

## Checking plan

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

## Notes

- The Form 1023 instructions PDF was not opened. The page names the December 2024 revision and the 1023-EZ eligibility worksheet. Do not complete either form from this list.
- This is not an Australian deductible-gift-recipient endorsement. The filed application is Form 1023 or, if the worksheet says so, Form 1023-EZ.

## Sources

- [IRS, About Form 1023, Application for Recognition of Exemption Under Section 501(c)(3)](https://www.irs.gov/forms-pubs/about-form-1023) (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) 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 |
| --- | --- | --- | --- |
| [Gift fund compliance checklist for a deductible gift recipient (fund, authority or institution)](https://ailawframework.com/precedents/not-for-profit-charities-and-associations/dgr-gift-fund-compliance-checklist.md) | Checklist | Yellow | Checklist to test whether a DGR’s gift fund meets the ATO’s requirements: rules and winding-up clause, what must and must not be credited, separate records, permitted uses, multiple funds, and… |

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.*