Sample Organizing Documents - Public Charity |
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To qualify for exemption under section 501(c)(3) of the Internal Revenue Code, an organization’s articles of organization must contain certain provisions. The following are examples of a charter (Draft A) and a declaration of trust (Draft B) that contain the required information as to purposes and powers of an organization and disposition of its assets upon dissolution, in order to qualify for exemption under section 501(c)(3). You should bear in mind that requirements for these instruments may vary under applicable state law.
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Page Last Reviewed or Updated: December 23, 2008