Line 24.

A

Adjusted net income, Line 6a.

Advance ruling, Request For Advance Ruling Or Definitive Ruling

Statute extension, Statute extension.

Affiliated, Line 5.

Annual filing requirements, Annual Filing Requirements

Annual returns for foreign organizations, Annual returns for foreign organizations.

Answers, Answers

Appendix

Glossary of terms, Instructions for Form 1023 - Additional Material

Sample conflict of interest policy, Instructions for Form 1023 - Additional Material

States with statutory provisions satisfying the requirements of section 508(e), Instructions for Form 1023 - Additional Material

Application for exemption

Expedite requests, Expedite Requests

Group exemption, Group Exemption

Language and currency requirements, Language and currency requirements.

Leaving a group exemption, Leaving a group exemption.

Past, present and planned activities, Past, present, and planned activities.

Purpose, Purpose of Form

User fee, User Fee

Application package assembly, Assembly of Application Package

Arm's length, Arm's length.

Articles of incorporation, Line 1.

Articles of organization, Line 2.

Assistance, Filing Assistance

Attachments, Attachments

Authorized representative, Line 6a. Primary contact.

B

Business relationships, Line 2a.

Bylaws, Line 5.

C

Canadian organizations, Canadian Organizations

Certification of filing, Certification of filing.

Charitable risk pool, Line 18.

Church, General Information:

Prescribed course of study, Line 11a.

Common control, Line 3b.

Ownership, Line 2a.

Compensation

Definition, Compensation.

Conflict of interest, Line 5a.

Conflict of interest policy, Line 5a.

Cooperative hospital service organization, Line 16.

Corporation

Articles of incorporation, Line 1.

Certification of filing, Certification of filing.

D

Definitions

Adjusted net income, Line 6a.

Affiliated, Line 5.

Arm's length, Arm's length.

Authorized representative, Line 6a. Primary contact.

Bingo, Line 3a.

Business relationships, Line 2a.

Bylaws, Line 5.

Charitable, Line 1. Purpose clause.

Church, Line 5a., General Information:

Common control, Line 3b.

Compensation, Compensation.

Conflict of interest, Line 5a.

Cooperative hospital service organization, Line 16.

Corporation, Line 1.

Directly for the active conduct, Line 2.

Disqualified person, Line 6b(ii)(b).

Elderly housing, Line 21.

Fair market value, Fair market value.

Family relationships, Line 2a.

Fixed payment, Line 6a.

For-profit organization, Line 1a.

Foreign county, Line 12a.

Foundation manager, Control.

Fundraising, Line 4a.

Handicapped housing, Line 21.

Hospital, Hospital.

Hospital or medical care, Line 20.

Influence legislation, Line 2a.

Intellectual property, Line 10.

Joint venture, Line 8.

Legislation, Form 5768.

Low-income housing, Line 21.

Medical research, Medical research organization.

Medical research organization, Medical research organization.

Non-fixed payment, Line 6a.

Reasonable compensation, Line 4g.

School, Line 19., An organization is a school if it:

Similarly situated , Line 4e.

Substantial contributor, Substantial contributor.

Successor, Line 1.

Unusual grants, Line 12.

Definitive ruling, Request For Advance Ruling Or Definitive Ruling, Line 6b. Request for Definitive Ruling.

Disqualified person, Line 6b(ii)(b).

Dissolution clause

Testamentary charitable trust, Line 2c. Operation of state law.

Distribution of assets at dissolution, Line 2a. Dissolution clause.

State laws, Line 2c. Operation of state law.

E

Economic development, Line 6a.

EIN (see Employer identification number)

Elderly housing, Line 21.

Employer identification number, Line 4. Employer Identification Number (EIN).

Expedite requests, Expedite Requests

F

Facts and circumstances test, Facts and circumstances test.

Fair market value, Fair market value.

Family relationships, Line 2a.

Filing assistance, Filing Assistance

Fixed payment, Line 6a.

For-profit organization, Line 1a.

Foreign country, Line 12a.

Foreign organizations, Foreign Organizations in General, Line 14a.

Annual returns, Annual returns for foreign organizations.

Canadian organizations, Canadian Organizations

General, Foreign Organizations in General

United States territories and possessions organizations, Organizations Created in United States Territories and Possessions

Virgin Island organizations, Virgin Islands Organizations

Form 2848, Form 2848.

Form 5768, Line 2b.

Form 8734, Public charities.

Form 8821, Form 8821.

Foundation manager, Control.

Fundraising, Line 4a.

G

Gainfully employed, Line 9b.

Gaming activities, Line 3a.

Glossary of terms, Instructions for Form 1023 - Additional Material

Gross receipts, Gross receipts.

Group exemption, Group Exemption

Leaving a group exemption, Leaving a group exemption.

GuideStar, Filing Assistance

H

Handicapped housing, Line 21.

Homes for the elderly or handicapped, General Information:

Community, Line 2c.

Hospital, Hospital.

Conflict of interest policy, Line 14.

Hospital or medical care, Line 20.

How to answer, Answers

How to get forms and publications, How To Get Forms and Publications

I

Independent contractors, Line 1c.

Influence legislation, Line 2a.

Integrated auxiliary of a church, Line 1.

Intellectual property, Line 10.

J

Joint venture, Line 8.

L

Language and currency requirements, Language and currency requirements.

Leaving a group exemption, Leaving a group exemption.

Legislation, Form 5768.

Definition, Form 5768.

Form 5768, Form 5768.

Legislative activity, Legislative activity.

Election to influence legislation, Form 5768.

Limited liability company, Line 2.

LLC (see Limited liability company)

Low-income housing, Line 21., General Information:

M

Mailing address, Line 3. Mailing address.

Medical research, Medical research organization.

Medical research organization, Medical research organization.

Month and annual accounting period, Line 5. Month the annual accounting period ends (01-12).

N

NASCO, State Registration Requirements

Non-fixed payment, Line 6a.

O

Operated, Qualification of a Section 501(c)(3) Organization

Qualification, Operated.

Operating document, Line 2.

Organization's website, Line 9a. Organization's website.

Organizational structure, Part II. Organizational Structure

Organized, Qualification of a Section 501(c)(3) Organization

Influence legislation, Legislative activity.

Legislative activity, Legislative activity.

Qualification, Organized.

Organizing document, Organized.

Dissolution clause, Line 2a. Dissolution clause.

Purpose clause, Line 1. Purpose clause.

Required provisions, Part III. Required Provisions in Your Organizing Document

Substitute articles of incorporation,

Unincorporated association, Line 3.

Ownership, Line 2a.

P

Past, present and planned activities, Past, present, and planned activities.

Political campaign intervention, Political campaign intervention.

Predecessor, General Information:

Primary contact person, Line 6a. Primary contact.

Private delivery services, Private Delivery Services

Private foundations, Private foundation., Line 22., Line 1b.

Private operating foundations, Line 2.

Public charities, Public charities.

Public charities and private foundations, Public Charities and Private Foundations

Public inspection, Public Inspection

Public support test, Public support test.

Purpose clause

Charitable, Line 1. Purpose clause.

Q

Qualification

Operated, Operated.

Organized, Organized.

Political campaign intervention, Political campaign intervention.

Qualifications, Qualification of a Section 501(c)(3) Organization

R

Reasonable compensation, Line 4g.

Related, Line 2a.

Representation, Representation

Form 2848, Form 2848.

Form 8821, Form 8821.

S

Sample conflict of interest policy, Instructions for Form 1023 - Additional Material

Scholarships, fellowships, grants, loans, General Information:

School, Line 19., An organization is a school if it:

Operational information, Section I. Operational Information

Racially nondiscriminatory policy, Section II. Establishment of Racially Nondiscriminatory Policy

Section 501(c)(3) organization

Eligibility, Overview of Section 501(c)(3) Organizations, Who Is Eligible for Section 501(c)(3) Status?

Private foundations, Private foundation., Private operating foundations.

Public charities, Public charities.

Public charities and private foundations, Public Charities and Private Foundations

Qualifications, Qualification of a Section 501(c)(3) Organization

Section 509(a)(3) organization, General Information:

Signature, Signature Requirements

Similarly situated organizations, Line 4e.

State registration

NASCO, State Registration Requirements

Statement of revenue and expenses, A. Statement of Revenues and Expenses

States with section 508(e) provisions, Instructions for Form 1023 - Additional Material

States with statutory provisions satisfying the requirements of section 508(e), Instructions for Form 1023 - Additional Material

Statute extension, Statute extension.

Substantial contributor, Substantial contributor.

Substitute articles of incorporation,

Successor, Line 1. , General Information:

Supporting organization, General Information:

T

Tax-exempt status

Form 1023, Obtaining Tax-Exempt Status

Trust, Line 4a.

Non-charitable interests, Trust agreement and non-charitable interests.

Will, Trust created by a will.

U

Unincorporated association, Line 3.

United States territories and possessions, Organizations Created in United States Territories and Possessions

Unusual grants, Line 12., Line 7.

User fee, User Fee, Part XI. User Fee Information

V

Virgin Island organizations, Virgin Islands Organizations

W

What to file

Required schedules, What to File

When to file, When to File

Where to file, Where To File

Private delivery services, Private Delivery Services