This topic contains 1 reply, has 2 voices, and was last updated by  Thomas Wrobel, Attorney for Nonprofit Organizations 3 months ago.

  • Author
  • #5428



    I am in the process of filing Form 1023. Is it alright to submit ARTS-RE in place of the Articles of Incorporation?

    Thank you,


  • #5429

    I am not sure what you mean by ARTS-RE, but to be recognized as a 501c3 organization, you must have founding organizational documents like Incorporation, Trust, or Articles of Association, with the required IRS limiting language related to 501c3 purpose, prohibition against lobbying, and dissolution clause.
    I hope you find this helpful. If you would like additional feedback or assistance, feel free to call us at 800-928-4161, or visit us at I’ve included the boiloerplate IRS language below.
    Best, Tom Wrobel
    Attorney and Nonprofit Specialist


    A. This corporation is organized and operated exclusively for charitable, educational, religious, or other nonprofit purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code.

    B. Notwithstanding any other provision of these Articles, the corporation shall not carry on any other activities not permitted to be carried on (1) by a corporation exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code or (2) by a corporation contributions to which are deductible under Section 170(c)(2) of the Internal Revenue Code.

    C. No substantial part of the activities of this corporation shall consist of carrying on propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate or intervene in any political campaign (including the publishing or distribution of statements) on behalf of, or in opposition to, any candidate for public office.

    D. The property of this corporation is irrevocably dedicated to charitable purposes and no part of the net income or assets of the organization shall ever inure to the benefit of any director, officer or member thereof or to the benefit of any private person. On the dissolution or winding up of the corporation, its assets remaining after payment of, or provision for payment of, all debts and liabilities of this corporation, shall be distributed to a nonprofit fund, foundation or corporation which is organized and operated exclusively for charitable purposes and which has established its tax-exempt status under Section 501(c)(3) of the Internal Revenue Code.

    Thomas Wrobel
    Attorney for Nonprofit Organizations

You must be logged in to reply to this topic.

©2017 Nonprofit Ally | All rights reserved | Privacy | Terms of Service | *Disclaimer | Contact

Log in with your credentials

Forgot your details?