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501(c)(3) Nonprofit Planning Survey — IRS Form 1023 Preparation

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This survey guides you through everything the IRS needs for Form 1023, step by step — with an explanation of why each piece matters along the way.

Takes about 30–45 minutes. Your answers stay in this browser tab until you export them.

1
Mission Discovery

What drives you to do this?

Before we touch any legal forms, let us understand your why. The IRS wants to see a clear, specific mission — and the best missions start with a real problem you have personally witnessed.

Why this matters for Form 1023 Part IV of Form 1023 asks you to describe your activities in detail. Vague answers like "we help the environment" get rejected. Specific answers rooted in a real problem get approved.
Be as specific as you can — a particular creek, a local species, a neighborhood with no green space, a school with no nature education. Real and specific beats general every time.
Dream big but be concrete. What is measurably different — acres restored, students educated, policies changed, species protected?
The IRS calls this your "beneficiaries." It could be a community, a species, future generations, or a combination.
2
Focus Clarification

One mission or two?

Many founders start with two passions and want to build two separate organizations. The IRS and the nonprofit world both reward focus. Think through this carefully before you go further.

Why this matters for Form 1023 Form 1023 requires you to demonstrate that your activities are "in furtherance of your exempt purpose." If your purpose is too broad or contradictory, the IRS may question whether you qualify as a 501(c)(3). One focused mission is dramatically easier to approve — and to run.
Pick the one that feels most honest.

You are in great shape

A clear, single focus is exactly what the IRS and donors want to see. Your job now is to articulate that focus as specifically as possible. Keep going — your application will be strong.

Worth thinking through carefully

Running two separate nonprofits requires double the paperwork, double the board meetings, double the tax filings, and double the grant applications. Most nonprofit attorneys would advise against it for a new organization. Ask yourself: do both ideas serve the same ultimate purpose and the same community? If yes, they almost certainly belong in one organization with two program areas. Start with one. Do it well. Then expand.

You can run multiple programs, but your primary approach defines your mission and your Form 1023 narrative. Choose the one that drives everything else.
3
Organization Basics — Form 1023 Part I

Who is this organization, officially?

These are your legal identity fields. The IRS uses them to find you in their system and match your state incorporation documents.

Why this matters for Form 1023 The IRS will check your legal name against your Articles of Incorporation. They must match exactly — including punctuation. If you have not incorporated yet, you will need to do that in your state before filing Form 1023.
Exactly as it appears (or will appear) on your Articles of Incorporation filed with your state.
Apply free at IRS.gov — takes about 5 minutes. Leave blank if you have not applied yet.
Date Articles of Incorporation were filed with your state.
Most nonprofits use December (calendar year) or June (school year).
The IRS may contact you at this address.
4
Mission & Activities — Form 1023 Part IV

What will you actually do?

This is the heart of your application. The IRS wants to see that your activities directly further your charitable purpose — be specific and concrete.

Why this matters for Form 1023 The IRS asks you to describe each activity, the percentage of time you will spend on it, and who it serves. Vague answers like "we will run programs" are rejected. Specific answers like "we will run a 12-week after-school wetland restoration program serving 30 students at Lincoln Middle School" get approved.
One to three sentences. Should name (1) what you do, (2) who you serve, and (3) the geographic area. Use your answers above to draft this now.
What exactly happens, how often, who participates, what the outcome is.
The more defined your geographic scope, the more credible your application.
Describe the people (or ecosystems) your work most directly serves.
5
Leadership — Form 1023 Part V

Who is running this organization?

The IRS requires you to list all officers, directors, trustees, and key employees — even if they are volunteers and receive no compensation.

Why this matters for Form 1023 The IRS looks at your leadership to assess whether the organization will be run in a way that serves the public, not private interests. A board with at least 3 independent members (people who are not related to each other) is strongly recommended. Student founders are perfectly fine — many 501(c)(3)s are led by young people.

Officer / Director 1

Officer / Director 2

Officer / Director 3 (recommended for independence)

Many student-led nonprofits have an adult advisor — a teacher, parent, or community member who provides guidance. This is not required but strengthens your application.
6
Financial Projections — Form 1023 Part IX

How will money flow through your organization?

New organizations provide 4-year revenue and expense projections. These do not have to be exact — they should be realistic and show that you have thought through sustainability.

Why this matters for Form 1023 The IRS uses your financial projections to assess whether you are a legitimate public charity. They want to see funding coming from many sources — grants, donations, fundraising events — not just one person or family. If over 1/3 of your support comes from one source, you may be classified as a private foundation, which has stricter rules.
Projected Revenue by Source
Source
Year 1Year 2Year 3
Grants (foundations, government)
Individual donations
Fundraising events
Program service fees
Other income
Projected Expenses by Category
Category
Year 1Year 2Year 3
Program services
Management & general (admin)
Fundraising costs
Equipment & supplies
Other expenses
How much money do you have now or expect before operations begin? Where will it come from?
7
Public Charity Status — Form 1023 Part X

How will the IRS classify you?

This determines whether you are a public charity or a private foundation. Almost all new environmental nonprofits should qualify as public charities.

Why this matters for Form 1023 Public charities have lower taxes, fewer restrictions, and are easier to operate. Most environmental education and conservation organizations qualify under Section 509(a)(1) or (a)(2). Private foundations are harder to manage — almost certainly not what you want.
501(c)(3) vs. other types A 501(c)(3) is the standard public benefit nonprofit — donations are tax-deductible for your donors, and you pay no federal income tax on donations or grants. Other 501(c) designations (like 501(c)(4) social welfare organizations or 501(c)(6) trade associations) do not provide donor tax deductions and have different rules. For an environmental conservation and education organization, 501(c)(3) is almost certainly the right choice. The question below helps determine which type of 501(c)(3) you will be.
All options below are 501(c)(3) public charities — this determines how you prove your public charity status to the IRS each year.
The IRS strongly recommends that your organization adopt a conflict of interest policy. Do you have one, or will you adopt one before filing?
Your Articles of Incorporation and Bylaws must state that if the organization dissolves, its assets go to another 501(c)(3) — not to the founders.
501(c)(3)s cannot participate in political campaigns. Limited advocacy for legislation is allowed but must remain insubstantial.
Organizations must file within 27 months of formation to get retroactive tax-exempt status from their incorporation date.

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