Jeanine can help you...
- Complete and file your non-profit status application
- Prepare your initial start-up documentation, including incorporation, federal employee identification number (FEIN), and payroll setup with federal and state agencies.
Jeanine can help you prepare your organization's 501 (c)(3) application for tax-exempt status if you're starting a new not-for-profit organization. We can help you set up a small non-profit organization or can assist your attorney in setting up a larger, more complex non-profit organization.
Here's what's needed...
- Articles of Incorporation containing the Exempt Purpose Statement as described in IRS Code section 501(c)(3) and defined in Treasury Regulation 1.501(c)(3)-1 Paragraph d and the Dissolution Statement described in Treasury Regulation 1.501(c)(3)-1 Paragraph b subparagraph 4 ("Organizational Test").
- Employer Identification Number
- By-laws of the Organization
- Minutes of Board Meetings
- Names, Addresses, and Resumes of Board Members
- Names and addresses of all Active Members
- Inventory of Assets like cash, furniture, equipment, property, pledges...
- Inventory of Liabilities like mortgages, accounts payable, loans...
- Rent/Lease Agreements and Contracts
- Revenue and Expense Statements for the last four years or as far back as possible if your organization has been in existence for less than four years.
- Written Reason for Formation and History of the organization.
- Organization Mission Statement or Statement of Faith or Beliefs for Churches and other Religious Organizations.
- Organization Activities, Operations and Programs Documentation including your statement of purpose & operations, food programs, fundraisers, flyers/brochures/pamphlets...
- Financial Support Documentation including all sources of revenue like contributions, tithes, offerings, fundraisers...
- Fund Raising Program Descriptions
- IRS Processing/Filing Fee
Other IRS Resources
Form 1023 Paper Submission Transition Period Expires April 30
As of January 31, 2020, organizations are required to submit Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, electronically online at Pay.gov. The IRS provided a 90-day transition period during which time applicants can continue to submit paper Form 1023 applications. The transition period expires April 30, 2020. The IRS will not accept paper Form 1023 applications postmarked after that date.
The user fee for Form 1023 remains at $600 for 2020. Applicants must pay the user fee through Pay.gov when submitting the form. Payment can be made directly from a bank account or by credit/debit card.
Updated information on Signing Electronically Submitted Form 1023
An applicant may satisfy the electronic signature requirement for an electronically submitted Form 1023 by including, in the PDF file it uploads as part of its application, a copy of the handwritten signature of the officer, director, trustee, or other authorized official whose name is typed into Part X of the Form 1023 on Pay.gov.
To sign in this way, the signer should sign above their typewritten name on a copy of Part X of the completed application or on a separate sheet of paper that includes the same information as in Part X (name of signer, title or authority of signer, date, and penalties of perjury statement as set out in Part X).
Social media reminder during COVID-19
For the latest information related to COVID-19, taxpayers can visit IRS.gov and follow IRS on various social media platforms, including:
Visit the Charities and Nonprofits page on IRS.gov for information, news and educational resources about charities and other tax-exempt organizations.
IRS updates on COVID-19 related issues are posted on IRS.gov/coronavirus.
Notice 2020-18 details special federal income tax return filing and payment relief in response to the ongoing COVID-19 emergency.
Notice 2020-21 announces the effective date for employment tax credits under the Families First Coronavirus Response Act.
Notice 2020-22 provides relief from the penalty for failure to deposit employment taxes.
Notice 2020-23 amplifies the relief provided in Notice 2020-18 and Notice 2020-20, extending additional key tax deadlines for taxpayers.
IRS launches Taxpayer First Act webpage and email account
The Taxpayer First Act of 2019 requires the IRS to develop a comprehensive customer service strategy, modernize its technology and enhance its cyber security. Do you have feedback you’d like to share as we continue to implement the Taxpayer First Act? Send it to TFAO@irs.gov. Visit IRS.gov/taxpayer-first-act for more information.
Revised Form W-4 and new Income Tax Withholding Assistant
The IRS revised Form W-4 and launched the Income Tax Withholding Assistant for Employers, which is a spreadsheet designed to help employers transition to the new Form W-4. Watch our webinar on the 2020 Form W-4.
In connection with the redesigned Form W-4, the IRS updated the Tax Withholding Estimator. We encourage taxpayers to perform a Paycheck Checkup now to avoid tax filing surprises at the end of the year. Watch the video on the IRS Tax Withholding Estimator.
EO Issue Snapshots
Visit IRS.gov for a complete listing of available Issue Snapshots.
IRS seeks nominations for the Internal Revenue Service Advisory Council
The IRS seeks applicants with experience in exempt organizations for the Internal Revenue Service Advisory Council (IRSAC). Applications will be accepted through June 12, 2020, for approximately 14 appointments that will begin in January 2021.
The IRSAC serves as an advisory body to the IRS Commissioner and provides an organized public forum for discussion of relevant tax administration issues between IRS officials and representatives of the public.
IRSAC members are appointed to three-year terms by the IRS Commissioner and submit a report to the Commissioner annually at a public meeting. Visit IRS.gov for more information.
Recent IRS News Releases
Visit IRS.gov for a complete listing of news releases for the current month.
If you have a technical or procedural question about Exempt Organizations, visit the Charities and Nonprofits homepage on IRS.gov. If you have a specific question about exempt organizations, call EO Customer Account Services at 877-829-5500.
Jeanine will be glad to help you setup and maintain your non-profit organization's tax-exempt status by handling some or all of the IRS reporting for your small non-profit. Alternatively, we are happy to assist your attorney is establishing and maintaining your large non-profit for you. Jeanine is a federally licensed by the US Treasury Enrolled Agent and a paralegal trained by an American Bar Association Approved program, as well as an accountant.