Page 2 - Part IV - Narrative Description of Your Activities
1. This is the heart of your application.2. I like to start with the formula:
[Name of organization] was organized exclusively for religious,
charitable, scientific, literary or educational (choose one or more)
purposes. Specifically, [Name of organization] (and then describe in
one sentence what the organization does).
3. If possible, define the problem your organization hopes to solve,
using statistics if available.
4. Try to cover WHO, WHAT, WHEN, WHERE, HOW, etc.
5. Although Form 1023 asks for a description of planned activities,
it is premature to mention activities if your planning has barely
begun. If you cannot adequately describe an activity, the IRS may
have no choice but to say you cannot engage in that activity. You
will have a chance to let the IRS know about any new activities your
organization has started every year when you file the annual Form
990 or 990-EZ.
6. Sometimes it is useful to sprinkle your narrative with a list of
other attachments that describe the activities in greater detail,
such as a mission statement, list of goals and objectives, grant
applications, and so forth.
7. The instructions for Form 1023 say that any alternate names used
for your organization should be explained in your Part IV Narrative.
Prepare Your Own 501(c)(3) Application
has four pages of hints
for writing a good narrative. The supplements for Environmental
Organizations and Animal Welfare Organizations have actual samples
for those kinds of groups.
