Page 82 - Washington Nonprofit Handbook 2018 Edition

y Limited liability companies

y Churches, school, hospitals or HMO’s

y Credit counseling organizations

y Joint ventures with for-profit entities

y Private operating foundations

If the organization answers “Yes” to any of the worksheet questions, it is not
eligible to use Form 1023EZ to apply for exemption under section 501(c)(3).
Organizations that are not eligible to file the Form 1023EZ can use the full Form
1023 to apply for tax-exempt status under section 501(c)(3).

c. Preparation and Completion of the Form 1023EZ

TIP:

It is helpful to download and print a copy of the Form 1023EZ from pay.gov and complete
the form by hand before you attempt to complete the form online.

In preparation for filing the Form 1023EZ, gather the organization’s articles of
incorporation, as filed with the Secretary of State’s office, the bylaws and the
names, titles and addresses of the members of the board of directors. Review the
instructions to resolve any issues or questions before going online and attempting
to complete the application.

The Form requests a description of the organization’s tax-exempt 501(c)(3)
purposes and the activities to be conducted to further those purposes. This
description is limited to 255 characters, so a response must be carefully
considered.

TIP:

It may be helpful to type up the description of the organization’s purposes and activities
using Microsoft Word or other word processing software that counts text characters, so
that you can determine when you are at 255 characters. You will then be able to cut and
paste from your Word document to the online Form 1023EZ.

WASHINGTON NONPROFIT HANDBOOK -71- 2018