Resource Library > 501c3, IRS Compliance & Legal Issues
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501c3 Application (PDF)
(788K)Complete IRS application for 501c3 -

501c3 Do You Need It (PDF)
(26K)Short break down of the benefits of obtaining your 501c3 -

501c3 Instructions (PDF)
(182K)Instructions for the IRS 501c3 application -

Applying for 501c3 book published by IRS (PDF)
(232K)This booklet was published by the IRS to help explain the 501c3 application process -

Developments in the Law
(546K)The State of the Law: Developments in the Law Concerning Government Partnerships with Religious Organizations Ira C. Lupu and Robert W. Tuttle Co-Directors of Legal Analysis, The Roundtable on Religion and Social Welfare Policy Professors of Law, George Washington University -

Due Diligence Tips
(42K)Interviews with faith-based contractors that have successfully navigated the waters of government funding reveal several practices from which new contractors can learn. Several tips on how to show “due diligence” in complying with regulations are listed in this two page resource. -

Give Me Your 990 (PDF)
(23K)This booklet is intended to serve as a guide for nonprofit organizations to help them understand their obligations under new public disclosure requirements that were adopted by the IRS in 1999. -

How to Form a Nonprofit with 501c3 (PDF)
(2.4M)Complete guide that oulines exactlly how to effectively establish a nonprofit organizaiton including how to obtain your 501c3 designation -

IRS Revenue Ruling Regarding 501c3 (PDF)
(44K)This document explains the recent ruling of the IRS regarding 501c3 Revenue -

Legal Issues involved in FBO government partnerships
(76K)This document lists general rules and answers frequently asked questions regarding collaboration between government and faith-based organizations. It tackles issues raised when FBOs receive direct grant or contract funding from government and those that come into play when FBOs receive indirect public funding (e.g., through vouchers). Practitioners and public administrators will also find the document's observations regarding employment issues faced by FBOs partnering with government particularly useful -

Non Profit Mail Perment (PDF)
(331K)Publication 417, Nonprofit Standard Mail Eligibility: Nonprofit and Other Qualified Organizations, discusses eligibility, authorization, and the rules for mailing at the Nonprofit Standard Mail (nonprofit) rates. Many customers find it helpful to reference this publication to gain authorization and determine the eligibility of their mailpiece -

Pastors Legal Compliance Guidelines
(125K)This concise overview summarizes the requirements of the Federal Election Campaign Act and the Internal Revenue Code as they apply to churches and pastors.3 As guidelines, they may not address every situation that you face and should not be construed as legal advice relevant to your specific set of facts. -

Permissible Use of Public Funds by FBO
(2M)This 44 page resource defines Permissible Uses of Public Funds by Faith-Based Social Service Providers. -

Religious_hiring_rights
(158K)Protecting the Civil Rights and Religious Liberty of Faith-Based Organizations Why Religious Hiring Rights Must Be Preserved -

Sample: 1023 Application (PDF)
(823K)This is a sample of a complete IRS form 1023 (aka 501c3 Application) -

Sample: 1023 Articles of Incorporation (PDF)
(17K)This is a sample of articles of incorporation for a 501c3 application -

Sample: 1023 Attachments (PDF)
(24K)Sample attachments that are included in the 501c3 application -

Sample: 1023 Conflict of Interest Resolution (PDF)
(18K)Sample conflict of interest resolution to be included with a 501c3 application when applicable -

Sample: 1023 bylaws (PDF)
(28K)Sample bylaws for a 501ce application -

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Tax guide for churches
(1.4M)Churches and religious organizations, like many other charitable organizations, qualify for exemption from federal income tax under IRC section 501(c)(3) and are generally eligible to receive tax-deductible contributions.
