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501(c)(3) Checklist Before You File With the IRS

A real checklist should put the work in sequence: state record, EIN, governance, IRS filing, then fundraising readiness.

Short answer: Build the file before typing into Pay.gov: articles, EIN confirmation, bylaws, minutes, conflict policy, budget, narrative, and source links.

Startup checklist

  • Before state filing: Name decision, registered agent, purpose language, dissolution language, incorporator details.
  • Before EIN: Filed articles and exact legal name.
  • Before IRS filing: Bylaws, conflict policy, first minutes, budget, activity narrative, form-choice notes.
  • Before fundraising: Donation receipt process, state solicitation check, donor record folder, service or program description.

In practice

The checklist works when it prevents rework. If the EIN name, state name, board minutes, and IRS application all match, the founder has a file that banks, funders, and reviewers can follow.

Commonly overlooked

Filling the IRS form first often exposes missing records too late.

A practical founder test is simple: if you cannot point to the source rule, the signed record, or the funder instruction, pause before submitting. That pause is cheaper than correcting a public filing, a rejected application, or a board record nobody trusts.

The fees and forms in this sequence

  • EIN: An EIN is free directly from the IRS; an organization may not file Form 1023 without an EIN; the IRS online EIN tool can issue an EIN in minutes when approved. Source: primary source, verified 2026-07-29.
  • IRS user fees: Form 1023 user fee $600; Form 1023-EZ user fee $275; paid through Pay.gov; fees subject to change. Source: primary source, verified 2026-07-29.
  • Form 1023-EZ limits: Form 1023-EZ generally requires projected annual gross receipts of $50,000 or less and total assets of $250,000 or less, with excluded organization types checked separately. Source: primary source, verified 2026-07-29.

Where to go from here

Before opening the IRS application, check the sequence. The state record, EIN, governance approvals, and budget should already exist so the application becomes a filing step, not a discovery project.

Getting help with this

This is a natural fit for Lurex Consulting LLC’s 501(c)(3) Filing service when you have the basic facts but want the document, review, or workflow turned into something organized enough to use.

Lurex Consulting LLC is a document-preparation and educational-support service, not a law firm or CPA firm. It does not provide legal or tax advice. If your facts involve private benefit, unusual compensation, contested control, political activity, or a legal interpretation, use a qualified attorney or tax professional for that part of the decision.

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Reviewed and updated: July 29, 2026.