Page 85 - Washington Nonprofit Handbook 2018 Edition
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(ii) Form 2848 Power of Attorney
This is required if the organization will be represented, or the various IRS
forms signed, by someone other than an officer or director, such as the
organization’s lawyer.
TIP:
When submitting a Form 2848, be sure that the date accompanying the officer’s signature
(Part I, line 7) is the same date as, or an earlier date, than the date accompanying the
signature of the authorized representative under Part II.
The Form 1023 must be signed by an officer of the organization, regardless
of whether a Form 2848, designating another individual to have power of attorney,
is submitted.
c. Gathering Necessary Documents and Information
Form 1023 asks for information regarding the organization’s activities and
finances. Although daunting, it may be useful to think of this application as
analogous to a business plan. Hopefully, the exercise of responding to the detailed
questions posed by the application will help establish a well-thought-out road map
to the organization’s development. Below, is a list of the documents and
information that should be gathered to prepare for Form 1023.
(i) Required Documents
Before drafting responses to Form 1023, gather the following documents,
which will be incorporated into the final submission:
y Articles of Incorporation. A copy of the articles of incorporation
must be submitted (bylaws alone are not enough). Articles of
incorporation should have the Secretary of State’s date stamp on the
first page. The articles of incorporation must meet the “Organizational
Test” two requirements: (a) the statement of purposes in the articles
of incorporation must be limited to one or more tax-exempt charitable
purposes and may not authorize the carrying on of any activities that
are not in furtherance of one or more exempt purposes (unless they
are insubstantial), and (b) the organization must dedicate its assets to
one or more exempt purposes, which occurs in the dissolution
WASHINGTON NONPROFIT HANDBOOK -74- 2018
