In order to file as an exempt corporation you must meet the requirements of 391 (j) as follows: “…the term “exempt corporation” shall be defined as any corporation organized under this chapter that is not authorized to issue capital and that:

  1. is exempt from taxation under § 501(c) of the United States Internal Revenue Code or any similar provisions of the Internal Revenue Code, or any successor provisions:
  2. qualifies as a civic organization under § 8110(c)(1) of Title 9 or § 6840(4) of Title 16;
  3. qualifies as a charitable / fraternal organization under § 2593(1) of Title 6;
  4. is listed in § 8106(a) of Title 9;
  5. is organized primarily or exclusively for religious or charitable purposes; or
  6. (i) is organized not for profit and (ii) no part of its net earnings inures to the benefit of any member or individual.

If you intend to apply to the IRS for recognition of federal tax-exempt status as a charitable organization under section 501(c)(3) of the Internal Revenue Code, your articles of incorporation must contain certain provisions. For more information, visit this page on the IRS website. To learn about the general requirements for federal tax-exempt status, visit www.irs.gov,or download IRS Publication 557, Tax-Exempt Status for Your Organization. Additional information and resources can be found at www.stayexempt.irs.gov

The Delaware Division of Corporations has all forms available online in PDF format. This requires the use of Acrobat Reader Version 6.02 or higher to save our forms to your local drive. These forms pass the Adobe Accessibility Standard, 508 Federal Standards and WCG Guidelines.

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