How do I Get a 501 3C?
- 1). Apply for an Employer Identification Number, if you do not have one. Your EIN number must accompany all paperwork filed with the IRS. Complete "Form SS -- 4, Application for Employer Identification Number" and mail or fax to the IRS. Obtain an application from the Social Security Administration office, apply over the phone by calling the EIN Toll -- Free Telephone Service or online (IRS.gov) by accessing the EIN Assistant portal.
- 2). Complete "Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code." Information you must supply includes your organization name, address, primary contact person and phone number. The application also requests a narrative of your past, present and future activities along with compensation and financial data. Sign and date the application.
- 3). Complete the appropriate schedule for your organization type. Schedule A refers to churches, Schedule B refers to schools, colleges and universities and Schedule C refers to hospitals and medical research organizations. Complete Schedule D for supporting organizations, Schedule E if you are not filing within 27 months of formation and Schedule F if your organization is a home for the elderly, handicapped or is low--income housing. Complete Schedule G if you inherited the nonprofit. Fill in Schedule H if your organization provides scholarships, fellowships, educational loans or grants or if you are a private foundation requesting advance approval of individual grant procedures.
- 4). Affix the "Form 2848, Power of Attorney and Declaration of Representative" and "Form 8821, Tax Information Authorization" if you authorize someone other than yourself, the principal officer or director to represent you regarding matters concerning your organization and application. Provide the name, address, phone number and signature of the representative.
- 5). Mail the completed Form 1023 with the user fee to the address on the last page of the application. Most organizations file by the end of the 15th month after formation. You may request a 12--month extension. The user fee depends on the size of your organization. As of July 2011, organizations with gross receipts that exceed or will exceed $10,000 over a four--year period must pay $750. Organizations with gross receipts that do not or will not exceed $10,000 must pay $300 in check or money order. Do not staple the check to your application.
- 6). Await your IRS determination letter, which will tell you if your application has been approved.