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	<title>CharityLawyer &#187; Starting a Nonprofit in Arizona</title>
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		<title>Part III: Starting a Nonprofit in Arizona &#8211; Applying for Tax-Exempt Status</title>
		<link>http://charitylawyerblog.com/2009/10/02/part-iii-starting-non-profit-in-arizona/</link>
		<comments>http://charitylawyerblog.com/2009/10/02/part-iii-starting-non-profit-in-arizona/#comments</comments>
		<pubDate>Fri, 02 Oct 2009 08:14:00 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Form 1024]]></category>
		<category><![CDATA[Applying for Tax-exempt Status]]></category>
		<category><![CDATA[Form 1023]]></category>
		<category><![CDATA[Starting a Nonprofit in Arizona]]></category>

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		<description><![CDATA[Forming a nonprofit corporation is not the same as being tax-exempt. To obtain 501(c)(3) status, newly formed entities must apply to the IRS for a formal determination of exemption. Entities seeking 501(c)(3) status apply by filing Form 1023. (Entities seeking exemption under other sections of 501(c) file Form 1024.)

Newly formed organizations applying for exemption face a chicken and egg dilemma. Form 1023 requests considerable detail regarding the charity’s planned programs and activities. The attitude of the IRS is that requiring applicants to articulate detailed plans is a small price to pay for the significant tax benefits associated with 501(c)(3) status.
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