Form 1023 - Part III​

​As described on this page, the information below refers to an earlier version of Form 1023.

Page 2 - Part III - Required Provisions

Federal tax law requires specific wording, which limits an organization’s purposes and disposition of assets, to be included in the governing instrument of all 501(c)(3) organizations.  Click here for Sample Wording.

For incorporated organizations, this wording must appear in the Articles of Incorporation. Unincorporated entities may include the wording in the Constitution, Articles of Association, or other primary organizing document. Wording in the Bylaws will not meet this requirement unless the IRS considers your Bylaws to be your group's primary governing document.

If an organization fails to include the required wording in its original articles, the IRS will ordinarily accept an amendment. For corporations, the IRS will want a copy of the amendment which has been stamped by state authorities

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