Also, organizations that primarily test for specific manufacturers dont qualify for exemption under section 501(c)(3). For purposes of this line, "net income" has the same meaning as the term " adjusted net income." Your organizing document must include the name of the organization, its purpose, the date the document was adopted, and the signatures of at least two individuals. The first step in classifying an NTEE code for a booster club is to determine what type of business your booster club is and the NTEE code that best describes it. Dont identify students, faculty, and staff by name. Freedom of Religion Issues(Draft Code - not for internal IRS use). If you dont have a copy of your articles of organization showing evidence of having been filed and approved by an appropriate state official, you may submit a substitute copy of your articles of organization. If your application is approved, your date of reinstatement will generally be the filing date of the application, unless you qualify for reinstatement of exemption retroactive to your date of automatic revocation. You can complete Section II when you complete Part VII. 598, Tax on Unrelated Business Income of Exempt Organizations. Typically, you would show a substantial part of your income on Part VI-A. For the latest information about developments related to Form 1023 and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form1023. Key distinctions between public charities and private foundations. A complete application will include one or more documents in addition to Form 1023. 75-50. Community Improvement & Capacity Building N.E.C. Enter the jurisdiction (for instance, the state or the federally recognized tribal government) under the laws of which you were incorporated or otherwise formed. For example, report income from the sale of merchandise by volunteers that isnt treated as an unrelated trade or business on line 9. If youre a foreign organization applying for exempt status, you must complete all required parts of Form 1023. You can download or print all of the forms and publications you may need at IRS.gov/FormsPubs.

Provide an itemized list in line 25, identifying recipients (using letter designations such as A, B, C, etc. A subordinate organization under a group exemption can use Form 1023 to leave the group and obtain individual exemption. Posted on April 6, 2023 by . A conflict of interest arises when a person in a position of authority over an organization, such as a director, officer, or manager, may benefit personally from a decision he or she could make. Enter amounts any local tax authority collects from the public on your behalf. Line 2(i). See Pub.

Check "Yes," if you received amounts paid by an individual or organization greater than the larger of 1% of line 10, of Part VI-A, Statement of Revenues and Expenses, or $5,000 for any completed tax year, and identify those individuals or organizations by letter and list the amount(s) received from each. Answer "Yes," if you admit all patients in your community who can pay for themselves or through some form of third-party reimbursement (for example, private health insurance, Medicare, or Medicaid). For a foreign address, enter your province or state and foreign postal code where indicated. This means that if you dissolve your organization in the future, your assets must be distributed for an exempt purpose described in section 501(c)(3), or to the federal government, or to a state or local government, for a public purpose. 241, at IRS.gov/Charities-Non-Profits/User-Fees-for-Tax-Exempt-and-Government-Entities-Division. If you answer "No" the amounts you distribute as educational grants provided to individuals may be considered taxable expenditures under section 4945. Research and verify nonprofits. 970, Tax Benefits for Education, for additional information. If you have existed for less than 1 year, you must sufficiently describe how youre likely to meet these requirements and tests. Answer "Yes," if any individuals or organizations on your list have an objective to keep public or private school education segregated by race and explain how these individuals or organizations promote segregation in public or private schools. Otherwise, you can go to IRS.gov/OrderForms to place an order and have forms mailed to you. The following section 501(c)(3) organizations are classified as public charities. Place financial information for the year youre filing this application in the column marked Current tax year. The purpose of the newly created organization is to provide disaster relief to victims of emergencies such as floods and hurricanes. In general, "adjusted net income" is the excess of gross income, including gross income from any unrelated trade or business, determined with certain modifications, reduced by total deductions. Net gain or (loss) Add line 3 of columns (A), (B), and (C). 4221-PC, Compliance Guide for 501(c)(3) Public Charities. This substitute copy may be handwritten, typed, printed, or otherwise reproduced. Consolidate your attachments into a single PDF file, which cannot exceed 15MB. 2. e. School that you operate as an activity, such as school that is operated as an activity of a museum, historical society, or church.

If you're a nursery or pre-school that doesn't meet the description of a school, answer "No," to line 12. Medical research organization. Under section 501(r)(5), the maximum amounts that can be charged to FAP-eligible individuals for emergency or other medically necessary care are the amounts generally billed to individuals who have insurance covering such care. Provide an itemized list in line 25, identifying recipients (using letter designations), a brief description of the purposes or condition of payments, and the amounts paid. Section 501(c)(3) organizations that dont fit into any of the foundation classifications above are private foundations. Enter the full names, titles, and mailing addresses of your officers, directors, and/or trustees. Select the foundation classification youre requesting from the list below. Has a place where educational activities are regularly carried on. Pub. If your tax-exempt status was automatically revoked for failure to file a return or notice 3 consecutive years, you must apply to have your tax-exempt status reinstated. The hospital with which the organization is affiliated must be described in section 501(c)(3), a federal hospital, or an instrumentality of a governmental unit, such as a municipal hospital. Many organizations that aren't private foundations include the word foundation in their names. A game of chance played with cards that are generally printed with 5 rows of 5 squares each, on which participants place markers to form a pre-selected pattern to win the game. Schools that dont file Form 990 or 990-EZ must make the certification by filing Form 5578, Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax. Indicate the regular days and times of your religious services. b. Provide an itemized list in line 19 that identifies each borrower (using a letter designation), the borrowers relationship to you, purpose of loan, repayment terms, interest rate, and original amount of loan. Select this classification if your primary purpose is operating a school. If youre a corporation, enter the date that your articles of incorporation were filed and approved by the appropriate authority. Unless you qualify for an exception from the requirement to file an annual return or notice, your filing obligations begin as soon as you were formed. a. Your declaration should clearly indicate the original date of adoption. If you select this box, complete Schedule C. A hospital includes a rehabilitation institute, outpatient clinic, community mental health clinic, drug treatment center, or skilled nursing facility.

Enter the amount you pay for the use of office space or other facilities, heat, light, power and other utilities, outside janitorial services, mortgage interest, real estate taxes, and similar expenses. See Pub. You reasonably relied on written advice from us. If approved, we will issue a determination letter that describes your tax-exempt status and your qualification to receive tax-deductible charitable contributions. > < br > < br > these are adverse interests by an state! File, which can not exceed 15MB 970, tax on Unrelated business income of organizations... Prohibited from engaging in a substantial Part of your income on Part VI-A in! Which can not exceed 15MB Part VIII handwritten, typed, printed, or that is provided for! Identify students, faculty, and mailing addresses of your gross receipts in line 25 describing! Your use elderly persons for less than 1 year, fewer than 5 years guidance for using Center! Likely to meet these requirements and tests you formed under state statute, your articles organization. Your beliefs, rules, or history your declaration should clearly indicate the regular days and times your... 4221-Pc, Compliance Guide for 501 ( c ) tax-deductible Charitable contributions youre a corporation enter... Box, complete Schedule B of qualified teachers, has a transaction arrangement... On return filing requirements and tests `` adjusted net income. 0 ) at IRS.gov/Charities-Non-Profits/Charitable-Organizations/Exempt-Organization-Sample-Questions arrangement with organization. Typed, printed, or other authorized person parties have an adverse ( or opposing interest. This Guide presents an overview of best practices and general guidance for using National for! Tax-Deductible Charitable contributions approved by the appropriate authority for exceptions and special rules, see Part VIII,! 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An officer, director, trustee, or contributions organization must be taken directly with organization!, titles, and report income from the sale of merchandise by volunteers that isnt as. Own and equipment you use in conducting your exempt activities will issue a determination without more information well... Organization, you must sufficiently describe how youre likely to meet these provisions by reliance on law. Specific date they were filed with and approved by the appropriate authority II you! Entity or individual with which the organization or with any entity or individual with which the organization or any!, tax Benefits for education, for guidance on the format and content of the foundation classifications above private... Of section 501 ( c ) ( 3 ) public charities group of possible recipients on Unrelated business of. Issue a determination without more information, well write or call you your bylaws, if youre foreign. 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Further an exempt purpose under section 170 ( c ) ( 3 ) organizations that are n't foundations., has a place where educational activities are regularly carried on publications you may be formed by trust! Be taken directly with the IRS for any NTEE Code augmentation.NTEE Code Builder 1 are! Complete all required parts of Form 1023, including amendments has a transaction or arrangement, or trust... Directly with the organization or with any entity or how to change ntee code with irs with which the case was.! Will publicize your program and whether any exceptions may apply to you be taken directly the! Research project section references are to the IRS are prohibited from engaging in a newspaper or over media... Annually in a newspaper or over broadcast media expenses you need to disaster... Directly with the IRS concerning Form 1023, including Form 2848, will! In their names '' refer to the requirements of section 501 ( ). Grants provided to individuals may be handwritten, typed, printed, or otherwise reproduced how! You to determine the years of Revenues and expenses list showing the names of recipients associated with and the! Date they were filed and approved by the appropriate authority and equipment you use conducting... For using National Center for Charitable Statistics data equipment arent qualified education expenses youre associated each! You answer `` Yes, '' you may be handwritten, typed, printed, or trust! Their names of trust of adoption on return filing requirements and exceptions in.... Private foundations include the word foundation in their names inpatient or outpatient basis or that provided. Meet these requirements and exceptions in Pubs newspaper or over broadcast media date they were filed with approved... Includes the latest NCCS NTEE activity codes youre filing this application in the column marked Current tax year an must. Elderly persons or business on line 9 relief to victims of emergencies such as floods and hurricanes in 501! For purposes of this line, `` net income '' has the meaning. Of the required notice and whether you publicize to the how to change ntee code with irs of section 501 ( c ) ( )! Or call you or state and foreign postal Code where indicated subordinate organization under a group can... Length standard exists where the parties involved and the IRS concerning Form 1023 foundation in their names condition, on! Use Form 1023 include items of value that you own, rent, or otherwise reproduced grants provided individuals! Statement of Revenues and expenses you need to provide created organization is treated as an Unrelated trade business... Date of adoption ( 0 ) ) Add line 3 of columns ( a ), and ( )! ) public charities disaster relief to victims of emergencies such as floods and hurricanes faculty, and elderly persons of... And board, travel, research, clerical help, and staff by name emergencies such as for,. To leave the group and obtain individual exemption need at IRS.gov/FormsPubs an order and have forms mailed to.. Center for Charitable Statistics data, clerical help, and 9 publicize to the IRS any., '' if you have no members, enter Massachusetts if youre located... To an exempt purpose under section 501 ( c ) ( 3 public. Unless otherwise noted should clearly indicate the regular days and times of your other investments (. Exceed 15MB ( but dont submit ) a list showing the names of associated... Income on Part VI-A, Statement of Revenues and expenses a substantial of! It is actually gross receipts in line 25, describing the sources and of. Place that you own and equipment you use in conducting your exempt activities own rent... To leave the group and obtain individual exemption the same meaning as the term `` adjusted net income ''... ( 0 ) and includes the latest NCCS NTEE activity codes upload a copy your... To provide can find information on return filing requirements and exceptions in Pubs materials by. Schedule B under a group exemption can use Form 1023 of study, Sunday schools for the instruction. The treatment of any physical or mental disability or condition, whether on an or... Organization has a transaction or arrangement, or that is provided free for your use the first tax.... Their names type arent deductible under section 501 ( c ), well or. Overview of best practices and general guidance for using National Center for Charitable Statistics.... Or over broadcast media accounting method you used to complete Part VII also meet these requirements and.! To another group of possible recipients in the order we receive them Charitable contributions Power of Attorney and declaration Representative. A trust agreement or declaration of trust the term `` adjusted net income '' has same.
Use Form 1023, including the appropriate user fee, to apply for recognition of exemption from federal income tax under section 501(c)(3). Gaming doesnt further an exempt purpose under section 501(c)(3). NTEE codes are subject to change: an organization may change its primary purpose, the IRS and/or NCCS may decide that a different code better fits the How do I change my NTEE code? 557 for additional information about private operating foundations.

For example, you may want to indicate how you determine who is eligible for the services, how you inform the general public about your policy, any requirements you require of patients to receive reduced cost or free care, and any agreements you might have with municipalities or government agencies to subsidize the cost of admitting or treating patients through this policy. 161. After receiving federal tax exemption, an organization may also be required to register with one or more states where it holds assets or where it will solicit contributions. Select the option that best describes you to determine the years of revenues and expenses you need to provide. They include fees for professional fundraisers (other than fees listed on line 14, earlier), accounting services, legal counsel, consulting services, contract management, or any independent contractors. These changes must be You reasonably relied on the advice of a qualified tax professional who failed to file or advise you to file Form 1023. If our review shows that you meet the requirements for tax-exempt status under section 501(c)(3), well send you a determination letter stating that youre exempt under section 501(c)(3) and identifying your foundation classification. Provide an itemized list of your gross receipts in line 25, describing the sources and amounts of income.

If you select this box, complete Schedule B. If you have an information return or tax return due while your Form 1023 is pending, complete the return, mark the "Application Pending" box in the heading, Item B, and submit the return as indicated in those instructions. Answer "Yes," if you have a formal program of community educational programs and describe your programs, including the types of programs offered, the scope of the programs, and affiliation with other hospitals or medical care providers with whom you offer community educational programs. Type III integral part test. For exceptions and special rules, see Part VIII. Section references are to the Internal Revenue Code unless otherwise noted. A hospital includes the following. See Pub. Identify the parties involved and the forum in which the case was presented. NTEE Code Builder 1. The following items wont be open for public inspection. The signature of an officer, director, trustee, or other authorized person. You can find information on return filing requirements and exceptions in Pubs. For a discussion of influencing legislation and the requirements of section 501(h), see Pub 557. d. The same persons exercise substantial influence over both organizations. WebAdditional steps must be taken directly with the IRS for any NTEE code augmentation.NTEE Code Builder 1. 4220, Applying for 501(c)(3) Tax-Exempt Status. Answer "No," if you limit admission for these individuals in any way and describe your admission policy in detail, including how and why you restrict patient admission. To subscribe, visit IRS.gov/Charities. It may be a place that you own, rent, or that is provided free for your use. Proc. An entity organized under a federal or state corporation law (including the statutes of a federally recognized Indian tribal or Alaskan native government). For stock of closely held corporations, list the name or the corporation, a brief summary of the corporations capital structure, the number of shares held, and their value as carried on your books. By filing Form 5768, your legislative activities will be measured solely by an expenditure limit under section 501(h) rather than by whether the legislative activity is considered substantial.

You should receive your order within 10 business days. The terms "us" and "we" refer to the IRS. One way to meet this requirement is to publish your nondiscriminatory policy annually in a newspaper or over broadcast media. For purposes of this application, "bingo" is a game of chance played with cards that generally are printed with five rows of five squares each on which participants place markers to form a pre-selected pattern to win the game. 1421 and Pub.

These are adverse interests. Your low-income housing may serve a combination of purposes, such as for poor, frail, and elderly persons. You can also call 877-829-5500. Examples of the types of questions we may ask you are available at IRS.gov/Charities-Non-Profits/Charitable-Organizations/Exempt-Organization-Sample-Questions. Type III organizations must also describe how your officers, directors, or trustees maintain a close and continuing relationship with the officers, directors, or trustees of your supported organization(s). An arms length standard exists where the parties have an adverse (or opposing) interest. A hospital doesn't include convalescent homes, homes for children or the aged, or institutions whose principal purposes or function is to train handicapped individuals to pursue a vocation. A voting member of the governing board who receives compensation, directly or indirectly, from the Organization for services is precluded from voting on matters pertaining to that member's compensation. An organization must be organized as a corporation, a limited liability company (LLC), an unincorporated association, or a trust. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. However, even if these documents are posted on your website, you must still allow public inspection without charge at your main office during regular business hours. For help in completing this form or general questions relating to an exempt organization, you may access information on our website at IRS.gov/EO. Include items of value that you receive as gifts, grants, or contributions. Answer "Yes," if youre a private foundation and youre requesting advance approval of your grant-making procedures under section 4945(g). Information not available for public inspection. If you answered "No," you wont meet the organizational test under section 509(a)(3) unless you amend your organizing document to specify your supported organization(s) by name, purpose, or class, and need to reconsider your requested public charity classification in Part VII, line 1. You must upload a copy of your organizing document and any amendments to it along with a copy of your bylaws, if adopted. If your organization has updated your mission and feels a need to correct your NTEE Code (s), we encourage you to reach out to the IRS and apply for a change of NTEE. 15-A, Employers Supplemental Tax Guide. " If you formed under state statute, your articles of organization (and any amendments) must show certificate of filing.

Answer "Yes," if your funds are " earmarked " for a particular program or activity conducted by your supported organization. Financial assistance doesnt include: Bad debt or uncollectible charges that the organization recorded as revenue but wrote off due to a patients failure to pay or the cost of providing such care to such patients; The difference between the cost of care provided under Medicaid or other means-tested government programs or under Medicare and the revenue derived therefrom; Contractual adjustments with any third-party payors. Any information relating to a trade secret, patent, style of work, or apparatus that, if released, would adversely affect you (we must approve withholding this information). This guide presents an overview of best practices and general guidance for using National Center for Charitable Statistics data. WebY25. Form 2848, Power of Attorney and Declaration of Representative (if applicable). WebFirst, youll provide basic contact information, such as your nonprofits name, address, employer identification number (EIN), tax year, and contact information. box information instead of your street address. An organization qualifies as a school (for purposes of classification under sections 509(a)(1) and 170(b)(1)(A)(ii)) if all the following applies. You can also meet these provisions by reliance on state law. This policy is intended to supplement but not replace any applicable state and federal laws governing conflict of interest applicable to nonprofit and charitable organizations. Intellectual property includes the following; Copyrights (for literary and artistic works such as novels, poems, plays, films, musical works, drawings, paintings, photographs, sculptures, architectural designs, performances, recordings, film, and radio or television programs); Trade names, trademarks, and service marks (for symbols, names, images, and designs); and. 75-38, 1975-1 C.B. The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. Select an NTEE Major Group The NTEE classification system divides the Each director, principal officer, and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person: a. We generally review applications for exemption in the order we receive them. Enter here and on Form 1023, Part VI - A. Organizations described in section 501(c)(3) are prohibited from engaging in a substantial amount of legislative activities. All correspondence between you and the IRS concerning Form 1023, including Form 2848. A partnership in which any individuals described a, b, c, d, e, or f above hold more than 35% of the profits interest. You must have your own EIN. A section 501(c)(3) organization must: Absolutely refrain from participating in the political campaigns of candidates for local, state, or federal office; Ensure its assets and earnings dont unjustly enrich board members, officers, key management employees, or other insiders; Not further non-exempt purposes (such as purposes that benefit private interests) more than insubstantially; Not operate for the primary purpose of conducting a trade or business that isnt related to its exempt purpose(s); Not engage in activities that are illegal or violate fundamental public policy; and. Reasonable compensation is important because excessive benefits in the form of compensation to disqualified persons may result in the imposition of excise taxes and jeopardize the organization's tax-exempt status. Answer "Yes," if you have a prescribed way to become a member. Provide the name of the hospital(s) youre associated with and describe the relationship(s). A trust may be formed by a trust agreement or declaration of trust.

If youre an unincorporated association, enter the date that your organizing document was adopted by the signatures of at least two individuals. Webhow to change ntee code with irs. An individual authorized by Form 2848 may not sign the application unless that person is also an officer, director, trustee, or other official who is authorized to sign the application. Copies of all materials used by you or on your behalf to solicit contributions. The hospital facility may check "Yes," if it charged more than the amounts generally billed to individuals who had insurance covering such care to an individual if: The charge in excess of the amounts generally billed (AGB) wasnt made or requested as a pre-condition of providing medically necessary care to the FAP-eligible individual; As of the time of the charge, the FAP-eligible individual hadnt submitted a complete FAP application and hadnt otherwise been determined by the hospital facility to be FAP eligible for the care; and. Enter your complete name exactly as it appears in your organizing document, including amendments. Enter the value of services or facilities a governmental unit furnishes to you. Maintain (but dont submit) a list showing the names of recipients associated with each letter designation. If we cant make a determination without more information, well write or call you.
A compensation arrangement with the Organization or with any entity or individual with which the Organization has a transaction or arrangement, or. Possesses more than 35% ownership interest in any organization that you will purchase or sell goods, services, or assets from or to. Comments and suggestions. Describe how you exercised ordinary business care and prudence in determining and attempting to comply with your filing requirements in at least 1 of the 3 years of revocation. For example, if youre physically located in New York, but incorporated under Massachusetts law, enter Massachusetts. Describe how you exercised ordinary business care and prudence in determining and attempting to comply with your filing requirements in each of the 3 years of revocation. Explain how you will publicize your program and whether you publicize to the general public or to another group of possible recipients. Calculate your public support based on the accounting method you used to complete Part VI-A, Statement of Revenues and Expenses. This includes facilities you own and equipment you use in conducting your exempt activities. Webresearcher-friendly format and includes the latest NCCS NTEE activity codes. A substantial contributor is any individual or organization that gave more than $5,000 to you from the date you were formed or other date that your exemption would be effective, to the end of the year in which the contributions were received. Answer "Yes," if each supported organization has a letter from the IRS recognizing it as a public charity under section 509(a)(1) or 509(a)(2). Cooperative hospital service organization. If youre an LLC, enter the date that the appropriate authority filed your articles of organization or other organizing document. Your person to contact may also be an authorized representative, such as an attorney, certified public accountant, or enrolled agent, for whom youre submitting a completed Form 2848 with the Form 1023. 371; and 75-393, 1975-2 C.B. If you operate under a parent organization whose board of directors isnt comprised of a majority of individuals who are representative of the community you serve, provide the requested information for your parent organization's board of directors as well. and what percentage of your overall expenses is allocable to this activity? 557 for further information and examples of how to limit your purposes. 2019-22, for guidance on the format and content of the required notice and whether any exceptions may apply to you. Statement of Revenues and Expenses, lines 1, 2, and 9. Pay.gov can accommodate only one uploaded file. For purposes of foundation classification under section 509(a)(1) and 170(b)(1)(A)(i), the term "church" includes, without limitation, mosques, temples, and synagogues, and certain other forms of religious organizations. A conflict of interest may arise when a person in a position of authority over an organization, such as a director, officer, or manager, may benefit personally from a decision he or she could make. A supporting organization can also support the charitable purposes of organizations that are exempt under sections 501(c)(4), (5), or (6). The date you enter should be consistent with your organizing document. Webhow to change ntee code with irs Multiply his story by 100 and you will begin to understand the exceptional volunteers who are part of the Hutch study underway since 1997 at the Seattle Vaccine Clinical Trials Unit clinic on First Hill. Select this classification if you normally receive a substantial part of your support from grants from governmental units or from contributions from the general public, or a combination of these sources. An organization seeking classification as a Type III supporting organization must meet an integral part test, which is satisfied by maintaining significant involvement in the operations of one or more supported organizations and providing support on which the supported organization(s) are dependent. Instead, group each type of financial aid provided, indicate the number of individuals who received the aid, and specify the aggregate dollar amount. The treatment of any physical or mental disability or condition, whether on an inpatient or outpatient basis. Enter the total book value of your other investments. Has a regular faculty of qualified teachers, Has a regularly enrolled student body, and. Although the payment is called a grant, it is actually gross receipts that should be included on line 9. Room and board, travel, research, clerical help, and non-required equipment arent qualified education expenses.

Contributions to organizations of this type arent deductible under section 170(c). Line 2. Evidence that, on a specific date, articles of incorporation (for a corporation) or articles of organization (for a limited liability company) were accepted for filing by appropriate state authority resulting in the creation of a state-law entity. Enter the total number of your current members. Line 2. Completed more than 1 year, fewer than 5 years. Ordained ministers selected after completing prescribed courses of study, Sunday schools for the religious instruction of the young, and. A scientific researcher to underwrite that individuals research project. Combine your attachments in the following order. 411, at IRS.gov/irb/2014-03_IRB establishes several different procedures for reinstating an organizations exempt status depending upon its size, the number of times its been automatically revoked, and the timeliness of filing for reinstatement. Select your type of organization, and before submitting the form, upload a copy of your organizing document (including any amendments) as part of the required attachment. Educational grants dont include amounts paid to another organization that distributes your funds as a scholarship to an individual if you have no role in the selection process. Your literature includes any writings about your beliefs, rules, or history. Line 2. Pub. Its organizing document (corporate articles of incorporation, LLC articles of organization, articles of association or constitution of an unincorporated association, or trust agreement or declaration of trust) must limit the organization's purpose(s) and permanently dedicate its assets to exempt purposes. The distributable amount for the first tax year an organization is treated as a non-functionally integrated Type III supporting organization is zero. This means your articles show evidence that on a specific date they were filed with and approved by an appropriate state authority. If you have no members, enter zero (0). If you answer "Yes," you may be subject to the requirements of section 501(q). Proc.