Links-gov forms

July 2008

Some helpful sites on the Internet for getting forms and instructions.

Title 33 - Corporations, Partnerships and Associations.
Chapter 56. Solicitation of Charitable Funds

Code of Law :
http://www.scstatehouse.net/code/statmast.htm

Application for SC Exemption (no fee for filing this form):
http://www.scsos.com/forms/Charities/ExemptionApplication.pdf

For more info on filing for a non-profit tax exemption in SC, go to
http://www.scsos.com/Charities.htm.
Also, click on Forms at the bottom of the page.

Title 33 - Corporations, Partnerships and Associations.
Chapter 31. South Carolina Nonprofit Corporation Act

Code of Law:
http://www.scstatehouse.net/code/statmast.htm

Application for Nonprofit Incorporation (one-time $25 filing fee):
http://www.scsos.com/forms/Non%20Profits/Domestic/Articles%20of%20Incorporation.pdf

For more info on incorporation a non-profit group in SC, go to
http://www.scsos.com/corporations.htm.
Also, click on Forms at the bottom of the page.

SS-4 Application for Employer Identification Number (EIN)
(This is needed to start a bank account or file incorporation, even if you don’t have employees.)

Form - http://www.irs.gov/pub/irs-pdf/fss4.pdf

Instructions - http://www.irs.gov/pub/irs-pdf/iss4.pdf

FAQs About Applying for Federal Tax-Exemption:
http://www.irs.gov/charities/article/0,,id=96590,00.html

Exceptions to Application Requirement taken on 7-16-08 from
http://www.irs.gov/charities/charitable/article/0,,id=123067,00.html

Public Charity - Exemption Application

To be exempt under section 501(c)(3), an organization must file an application for recognition of exemption with the IRS. The law provides limited exceptions to the filing requirement.

The form required to apply for exemption under section 501(c)(3) is Form 1023. Form 1023 has instructions and checklists to help you provide the information required to process your application. The IRS will not process an incomplete application.

See When to File for an explanation of the deadlines for filing Form 1023.

Exceptions to Application Requirement

The following organizations are excepted from the exemption application requirement:

●Churches, their integrated auxiliaries, and conventions or associations of churches; and
●An organization that is not a private foundation and the gross receipts of which in each taxable year are normally not more than $5,000.

Updated: July 15, 2008

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