501(c)(3) · Form 1023 · Form 990 · Governance · Nationwide
Nonprofit formation and compliance, without the two-firm handoff.
Standing up a 501(c)(3) is a legal project and a tax project at the same time — incorporation and bylaws on one side, the exemption application and Form 990 obligations on the other. We handle both, so the governance documents and the tax posture are built to fit each other from day one.
What’s included
From incorporation to a defensible exemption.
A complete path from idea to approved 501(c)(3) — and the compliance calendar to keep it that way.
- Entity formationNonprofit articles of incorporation, organizational meeting, EIN, and the required IRS-conforming purpose and dissolution language — the clauses the exemption application will be checked against.
- Bylaws & governanceBoard structure, conflict-of-interest policy, and governance documents written to satisfy both state law and the questions Form 1023 actually asks.
- Form 1023 or 1023-EZEligibility tested against the IRS worksheet, then the correct application prepared — including the narrative of activities, financial projections, and schedules the full 1023 requires.
- Reasonable-cause & reinstatementRetroactive reinstatement after automatic revocation, and late-filing reasonable-cause statements when an organization has fallen behind.
- State charitable registrationIdentification of state incorporation, charitable-solicitation registration, and annual-report obligations in the states where you operate and fundraise.
- Form 990 series complianceOngoing 990-N, 990-EZ, 990, or 990-PF preparation — matched to your size and structure — so the three-strikes automatic revocation rule never becomes your problem.
- Unrelated business income (UBI)Review of earned-revenue activities for UBI exposure and Form 990-T obligations before a new program quietly creates a tax bill.
Who this is for.
Founders standing up a new charitable organization who want it done once, correctly; established nonprofits that lost exempt status to the three-year automatic revocation and need reinstatement; boards that have outgrown a volunteer treasurer and need real Form 990 discipline; and mission-driven founders who also run a for-profit and want one advisor who understands how the two interact.
How it works
Four-step engagement.
Discovery
A free 45-minute session to understand the mission, the funding model, and the timeline. We run the 1023-EZ eligibility worksheet and identify state obligations before any engagement letter goes out.
Formation & Governance
Articles, bylaws, conflict-of-interest policy, organizational meeting, and EIN — drafted so the formation documents line up with what the exemption application will be measured against.
Exemption Application
The correct Form 1023 or 1023-EZ prepared and filed, with the narrative, projections, and schedules built to stand up to review and reduce the odds of a follow-up letter.
Ongoing Compliance
A compliance calendar for annual Form 990 filings, state renewals, and UBI review — so approval is the start of a maintained status, not a document that ages out.
Pricing.
Exemption applications are quoted as a fixed fee after the discovery call, once the correct form and scope are known. Annual Form 990 compliance is scoped by return type and organization size.
Quoted in advance, in writing, before you sign anything. Government filing fees are separate and paid directly to the agency.
Fixed feeexemption application · quoted after discovery
Scopedannual 990 compliance · by return type
Every engagement is scoped so the value of getting formation and exemption right the first time justifies the fee — and if a streamlined path fits you, we’ll tell you before you overspend.
FAQ
Common questions.
Should I file Form 1023 or Form 1023-EZ?
It depends on eligibility, not preference. Form 1023-EZ is a streamlined application available only to smaller organizations that pass the IRS eligibility worksheet; churches, schools, hospitals, and organizations projecting larger receipts or assets generally cannot use it and must file the full Form 1023. We run the eligibility worksheet with you before recommending a path, because filing 1023-EZ when you don’t qualify creates a problem that is expensive to unwind later.
How long does 501(c)(3) approval take?
IRS processing time varies with the form and the agency’s backlog. Streamlined 1023-EZ applications are typically resolved faster than full 1023 applications, which involve a narrative description of activities and supporting schedules. We don’t control IRS timing, but we do control how complete and defensible the application is when it lands — which is the single biggest factor in avoiding a follow-up letter that adds months.
What ongoing filings does a nonprofit have after approval?
Most exempt organizations file an annual return in the Form 990 series — the 990-N e-postcard for the smallest organizations, Form 990-EZ, the full Form 990, or Form 990-PF for private foundations. Miss the annual filing for three consecutive years and the IRS automatically revokes exempt status. There may also be state charitable-registration and annual-report obligations depending on where you operate and solicit.
What is unrelated business income, and why does it matter?
Income from a trade or business regularly carried on that is not substantially related to your exempt purpose can be taxable as unrelated business income, reported on Form 990-T — even while the rest of the organization stays exempt. It is a common surprise for nonprofits that add revenue streams. We flag exposure early and structure activities so a good idea doesn’t quietly create a tax liability.
Can a licensed attorney help with both the legal and tax sides?
Yes — that is the point of this practice. Nonprofit work sits on the seam between corporate law (formation, bylaws, governance) and tax law (exemption, 990 compliance, UBI). Beaconshire is led by a licensed Indiana attorney with unlimited IRS representation rights, so the formation documents and the tax posture are built to fit each other rather than handed off between two firms.
Related services
What pairs with nonprofit work.
Bookkeeping
Fund-aware books and a clean chart of accounts — the foundation every Form 990 is built on.
Explore bookkeeping →IRS Notice Assistance
Automatic revocation, CP notices, or exemption questions — handled by an attorney with representation rights.
Explore notice help →Fractional CFO
Budget-to-actuals, grant reporting, and board-ready financials for growing organizations.
Explore fractional CFO →Building something that matters? Let’s set it up right.
The first conversation is free, candid, and useful — even if you don’t hire us.
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