AboutHarvey Mechanic Expertise US Federal tax issues of nonprofit 501(c)(3) public charities only. Establishing and maintaining legal requirements for such non-profit organizations in the United States, including Internal Revenue service filings and requirements. I will not be working on this free forum to answer questions about Nonprofit's unrelated or for-profit businesses or how to fill out forms. This forum is only for general questions about federal tax law, not as the law applies to your specific situation.
To search my previous answers you can do a Google search: site:allexperts.com/q/nonprofit [with your other search terms appended].
Experience I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar.
Education/Credentials B.S. Columbia University in New York City, 1970
J.D. (Law Degree) Brooklyn Law School, 1990 -- Cum Laude
Question When our organization applied for federal non profit status we were given 501 C4 status. When we applied to the state of Florida for non profit status we were informed that we did not qualify under 501 C4, but must be 501 C3 to qualify. What is the difference between C3 and C4? Can we now reapply and switch to 501 C3?
Thanks.
Tom
Answer It appears that the State of Florida was addressing another issue, because, before the IRS granted your organization (c)(4) status it needed to see a copy of your articles of incorporation or association from the State of Florida indicating that yours was already a nonprofit organization under Florida law.
In order to be an approved IRS 501(c)(3) organization you would need
to have some articles of organization, like articles of
incorporation or articles of association (as amended) which is discussed starting on page 22 of:
www.irs.gov/pub/irs-pdf/p557.pdf
at "Organizational test". You must also operate as a 501(c)(3) organization (charitable, educational or religious). You must have the required clauses in the organizational document. Samples start on page 69
Then your organization would need to file form 1023 with the IRS for them to grant 501(c)(3) organization status.
Harvey Mechanic
Attorney at Law
Harvey108@hotmail.com
