No. Forming an entity under state law is different from obtaining federal tax-exempt recognition from the IRS. Tax exemption requires a separate application and IRS approval.
Yes. Organizations can operate while an exemption application is pending, but the practical and compliance considerations vary depending on the organization’s activities and fundraising plans. For a detailed explanation of what the IRS reviews and what is required at the application stage, see Applying for 501(c)(3) Tax-Exempt Status.
Sometimes. Requirements vary by state and may depend on where the organization operates, employs individuals, or solicits donations. State charitable registration is separate from federal tax exemption.
No. Tax-exempt status is determined solely by the IRS, and no outcome can be guaranteed.
Typically this includes a mission summary, planned activities, who will carry out those activities, a three-year budget, a current balance sheet (if the organization already exists), information about directors and officers, and the jurisdictions involved.