How do I apply for IRS Federal tax exemption as a charitable organization?
If you intend to apply for IRS federal tax exemption as a charitable organization, your articles of incorporation must contain a required purposed clause and a dissolution of assets provision. Valuable information on 501(c)(3) qualification is on the IRS website, www.irs.gov. It includes sample articles of the incorporation. Click the Charities and Nonprofits link and then the Life Cycle of a Public Charity link.