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Mark D
Mark D, Enrolled Agent
Category: Tax
Satisfied Customers: 1275
Experience:  MBA, EA, Specializing in Business and Individual Tax Returns and Issues
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When filing the 1023 Application for Exemption with the IRS

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When filing the 1023 Application for Exemption with the IRS does checking yes section II 3 require a different articles other than those used for incorporations or do I change the language to reflect an "Unincorporated Association"?
Could you please tell me how your are formed and what type of exemption you seek?

Regards,

Mark D

Edited by Mark D on 8/2/2010 at 3:47 AM EST
Customer: replied 6 years ago.
We have organized as a Unicorporated Association in the State of California and are seeking federal tax exemption under IRC 501(c) (3)
Thank you. The form LP/UNA 128 that you filed with the Secretary of State would suffice as long as it had two signatures on it. If it only has one, please let me know. Please let me know if you have further questions.

Regards,

Mark D
Customer: replied 6 years ago.
In context article and bylaws need to be submitted. My question is in submitting to the IRS do the article and bylaws need to state "Unincorporated Association".
You will not submit articles, as no articles are filed for such a structure in CA. You will instead submit the registration form mentioned above. Bylaws should indeed state the legal formation of the entity, however if you have no bylaws you may simply attach a statement explaining how your officers, directors, or trustees are selected to answer Part II, question 5 of the 1023. Please let me know if you have further questions.

Regards,

Mark D
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