Exempt Organizations: Navigating I.R.C. Section 501(c)(3)

Summary

This practice note examines the substance and form in the pathway to successful engagement with the IRS to secure legitimate approval of tax-exempt status. The focus is mainly on I.R.C. Section 501(c)(3) organizations but provides some background for other tax-exempt organizations. Included is an overview of the incorporation procedures, filing requirements, and how to memorialize the organization's activities.