Free 501(c)(3) Pre-Filing Audit Checklist | Form 1023 / 1023-EZ

Free 501(c)(3) Pre-Filing Audit Checklist | Form 1023 / 1023-EZ
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Internal audit tool • Not a brochure

Don’t Gamble on Your Tax-Exempt Status.
Get the Compliance Audit Checklist.

Free 5-Point 501(c)(3) Pre-Filing Audit Checklist to help you eliminate common red flags before the IRS sees them — whether you plan to file Form 1023 or Form 1023-EZ.

Why denials happen: Many IRS inquiries and denials are triggered by small drafting issues (missing “required language”), weak governance controls, or inconsistencies between your activity narrative and budget that invite manual review. This checklist helps you identify and correct those issues early.
Compliance-First Framework Multi-State Experience Pre-Filing Audit Method
Zero IRS Denials to Date
Purpose clause integrity
COI verification
Governance independence
Operations vs budget alignment
Dissolution compliance

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What’s inside the 5-Point Pre-Filing Audit

This lead magnet is structured like an internal audit tool — designed to identify drafting, governance, and operational inconsistencies before submission.

1) Purpose Clause Integrity

The check: Does your organizing document include IRS-required charitable purpose language, or is it too broad / ambiguous?

2) Conflict of Interest (COI) Verification

The check: Do you have a formal COI policy to identify conflicts/disqualified persons and reduce private inurement exposure?

3) Governance Structure Review

The check: Does your board meet state minimums while maintaining independence and conflict controls the IRS expects?

4) Operational Consistency Audit

The check: Do your projected activities align with your budget/projections, or are there inconsistencies that invite questions?

5) Dissolution Clause Compliance

The check: Is there a legally binding dissolution clause ensuring assets go to 501(c)(3) purposes and preventing personal gain?

What this framework helps prevent

  • Missing “required language” in organizing documents
  • Private benefit / inurement exposure
  • Board independence weaknesses
  • Activity/budget inconsistencies
  • State solicitation registration oversights

Quick Compliance Self-Assessment

Before filing Form 1023 or 1023-EZ, review these foundational eligibility checkpoints.

  • ✔ Does your organization project less than $50,000 annually over the next 3 years?
  • ✔ Do you have at least three unrelated directors?
  • ✔ Is no founder receiving excessive compensation?
  • ✔ Are your activities exclusively charitable under IRC 501(c)(3)?
  • ✔ Are you prepared to register for charitable solicitation (if required)?
If you answered “No” or “Unsure” to any question, a compliance review is recommended before filing.
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Download the Compliance Framework

If you’re unsure whether your nonprofit qualifies — or whether it’s being structured correctly — enter a few basics so the guide is relevant to your situation.


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Optional: Pre-Filing Eligibility & Compliance Review (what it checks)

  • 501(c)(3) eligibility
  • Correct filing method (1023-EZ vs Long Form 1023)
  • Activities, governance, and structure for ongoing compliance
  • Any risks that could jeopardize tax-exempt status now or in the future

I can usually confirm quickly whether you’re on the right path and what the next step should be.

FAQ

Eligibility basics

The guide explains what generally qualifies under 501(c)(3), common activity red flags, and how mission + activities drive the filing path.

1023-EZ vs Long Form 1023

The guide outlines when 1023-EZ is appropriate, what triggers the long form, and why structure still matters after approval.

State requirements (often missed) + after-approval compliance

The guide covers typical state-level requirements (incorporation, tax exemption where applicable, charitable solicitation registration) and the “after approval” habits that reduce compliance problems.

Educational resource. No spam. Designed to help you choose the correct nonprofit path before filing.

© 2026
  • Address: 1314 E Las Olas Blvd, Fort Lauderdale, FL 33301-2391

William Hartwell

State-Level Compliance Specialist | 30+ Years of 501(c)(3) Mastery
With over three decades of specialized experience, I provide the rigorous oversight necessary to navigate the complexities of federal and state tax-exempt law. My practice is dedicated exclusively to the nonprofit sector, where I have guided hundreds of organizations nationwide through the IRS approval process. By performing exhaustive pre-filing audits, I eliminate red flags and minimize inquiry risk, ensuring my clients achieve not just an approval letter, but a foundation for lifelong compliance.