---
title: "Section 501(c)(3) organizing document checklist"
url: "https://ailawframework.com/precedents/not-for-profit-charities-and-associations/us-organizing-document"
type: "precedent"
site: "AI Law Framework"
id: "a35-us-organizing-document"
area_id: "A35"
kind: "checklist"
ai_level: "yellow"
version: 1
task_ids: ["A35-T1-R3", "A35-T1-R1", "A35-T1-R4"]
law_stated_as_at: "2026-10-22"
---

# Section 501(c)(3) organizing document checklist

> Checklist for the purpose clause and dissolution clause the Form 1023 instructions say an organising document must contain. It does not amend the document or complete the form.

Canonical page: https://ailawframework.com/precedents/not-for-profit-charities-and-associations/us-organizing-document  
Law stated as at: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

- Kind: Checklist. Steps or checks to work through and tick off.
- Practice area: [Not-for-Profit, Charities & Associations](https://ailawframework.com/precedents/not-for-profit-charities-and-associations.md)
- Jurisdictions: United States
- AI level: Yellow. You and the tool draft together, with you directing. You check every statement you rely on.
- Law stated as at: 2026-10-22
- Status: Maintained. Checked on 2026-10-22 against the 2 authorities it cites, for United States.

## When to use it

Use when a lawyer is comparing an organising document with the purpose and dissolution provisions described in the Instructions for Form 1023. Do not use it as the filed application.

## Used for these tasks

- [Draft a constitution or rules from the model and the client's objects](https://ailawframework.com/practice/not-for-profit-charities-and-associations/draft-a-constitution-or-rules-from-the-model-and-the-client-s-objects.md)
- [Build a charitable-purpose and public-benefit table](https://ailawframework.com/practice/not-for-profit-charities-and-associations/build-a-charitable-purpose-and-public-benefit-table.md)
- [Draft a charity-registration application narrative](https://ailawframework.com/practice/not-for-profit-charities-and-associations/draft-a-charity-registration-application-narrative.md)

## How AI may be used

Yellow: the lawyer compares the client's organising document with the instructions and decides whether an amendment is needed.

**AI may:**

- Quote the instructions' example purpose clause and example dissolution clause as comparisons.
- List the exempt purposes named in section 501(c)(3) and in the instructions.
- Leave the state of formation and any reliance on state law blank.

**AI must not:**

- Do not file Form 1023 or Form 1023-EZ.
- Do not decide that the organisation qualifies for exemption.
- Do not apply Rev. Proc. 82-2 beyond the sentence in the instructions. The procedure itself was not opened.
- Do not add a state nonprofit statute.

**The lawyer checks:**

- Read the whole organising document, not only the purpose sentence.
- Read Rev. Proc. 82-2 before relying on state law for dedication of assets.
- Confirm that a named distributee must be exempt under section 501(c)(3) at dissolution, with an alternative.
- Do not treat a reference to section 501(c)(3) as sufficient if other clauses state a non-exempt purpose.

## Authorities

- [Instructions for Form 1023 (revised 12/2024)](https://www.irs.gov/instructions/i1023)
- [26 U.S.C. § 501](https://www.law.cornell.edu/uscode/text/26/501)

## Full text and drafting notes

The full text and the drafting notes are not part of this public page. Signed-in firm accounts can read them at https://ailawframework.com/precedents/not-for-profit-charities-and-associations/us-organizing-document and through the signed-in MCP connector https://ailawframework.com/mcp/firm.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*