501(c)(3) Application Supporting Documents Checklist

Governing Documents

• ☐ Articles of Incorporation with certified copy and date-stamped filing evidence.
• ☐ Bylaws adopted by board; include date of adoption and amendments.
• ☐ Board resolutions approving formation and adoption of policies.

Organizational Policies

• ☐ Conflict of Interest Policy with disclosure form signed by board members.
• ☐ Whistleblower Policy (recommended).
• ☐ Document Retention and Destruction Policy (recommended).
• ☐ Compensation Approval Policy and minutes documenting process.

Board and Key Personnel Information

• ☐ List of directors, officers, and key employees with addresses, titles, and compensation.
• ☐ Biographical sketches or resumes highlighting relevant experience.
• ☐ Signed consent to serve or acceptance letters.

Activity Narrative and Supporting Materials

• ☐ Detailed narrative of past, current, and planned activities, including beneficiaries, locations, and methods of operation.
• ☐ Annual program budgets and staffing plans.
• ☐ Copies of brochures, website pages, fundraising appeals, grant proposals.
• ☐ Agreements with partners, contractors, or fiscal sponsors.

Financial Documentation

• ☐ Current-year balance sheet and income statement (actual results).
• ☐ Historical financials for prior three years (if applicable).
• ☐ Projected budgets for next three years with revenue and expense breakdown by program, management, fundraising.
• ☐ Documentation of significant donations or pledges.

Fundraising and Grantmaking

• ☐ Fundraising plan and methods (events, mail, online campaigns).
• ☐ Contracts with professional fundraisers or consultants.
• ☐ Sample grant agreements and criteria if organization will make grants.
• ☐ Scholarship guidelines and selection procedures (if applicable).

Conflict and Private Benefit Mitigation

• ☐ Leases, purchase agreements, or service contracts with insiders, including fair market value documentation.
• ☐ Policies addressing private benefit and inurement.

Miscellaneous Attachments

• ☐ Organizational chart showing reporting lines.
• ☐ Insurance certificates (general liability, D&O).
• ☐ Letters of support or community endorsements (optional).
• ☐ Evidence of state charitable registration or exemptions.
• ☐ Minutes of organizing board meetings and subsequent meetings.

Submission Preparation

• ☐ Label and index attachments corresponding to Form 1023 Part and line number.
• ☐ Combine electronic files per IRS formatting requirements.
• ☐ Ensure signature pages are signed and dated.

Organize supporting documents in a secure shared folder for ease of reference during IRS review and future audits.