Information for Non-Profit Organization/ Grassroots Organizations

How to Be Recognized as a Non-Profit Organization

Community networks and coalitions can benefit by organizing as a recognized non-profit organization or non-governmental organization (NGO). The following summarizes the key steps to becoming one:

Step One: Organize as a Non-Profit Organization
• Develop Articles of Incorporation and By-Laws that reflect the group’s non-profit purpose and status.

Step Two: File documents with Department of Revenue & Taxation
• Submit completed and notarized Articles of Incorporation and the organization’s By-Laws to Guam’s Department of Revenue & Taxation, along with the filing fee of $50.

Step Three: Complete Federal IRS Tax Form 1023 – Application for Recognition of Exemption Under Section 501 (c)(3) of the Internal Revenue Code
• Tax Form 1023 is available online - visit the Tax Information for Charities & Other Non-Profits on the Federal Internal Revenue Service (IRS) online, which is at: http://www.irs.gov/charities/index.html

• Download the recently revised (effective June 2006) IRS Tax Form 1023 at http://www.irs.gov/pub/irs-pdf/f1023.pdf –– the previous form may be used until December 2006 but note the revised user fees: $300 & $750 effective June 2006.

*Note: Though Guam’s Department of Revenue & Taxation is the authority on Guam that reviews the documents and approves for non-profit status, private funders may require that non-profit status be designated by the Federal Internal Revenue Service. Should you opt for Federal IRS designation as a non-profit, Chapter 501(c)(3) organization, consider submitting Form 1023 to both, the Dept of Rev & Tax and the IRS.