Attachment to IRS Form 1023

(enter name of Applicant here)
EIN: 22-222222222
Part IV. Narrative Description of Your Activities

BACKGROUND

The mission of the Applicant is to encourage art education and support educational cultural activities for low income residents of the City of XXXXXXXXXXXXX and adjacent communities. XXXXXXXXXXXX is low income predominantly African American city.

ACTIVITIES

The Applicant plans to solicit donations from the public, corporations and foundations and to use such funds to provide financial support for qualified educational programs and activities that are operated by exempt organizations described in Section 501(c)(3) of the IRS Code. A primary initial focus will be to provide support for a newly created charter school in the City of XXXXXXXXX (enter name of school here). Subsequently other arts and cultural activities operated by exempt organizations in the greater XXXXXXXXX area may also be supported.

Funds obtained from the solicitations and grant applications (or otherwise), after payment of any operating expenses, will be distributed solely and exclusively to organizations that are recognized as exempt under Section 501(a) of the IRS Code and which are described in Section 501(c)(3) with the understanding that such funds will be used exclusively for educational and charitable purposes as those terms are defined by the IRS.

CONCLUSION:

The above described activities further the Applicant's charitable and educational purposes. The regulations governing exemption eligibility for organizations described under section 501(c)(3) of the IRS Code are found at 26 CFR 1.501(c)(3)-1. The term "charitable" is defined in section 1.501(c)(3)-1(d)(2) to include "advancement of education". The activities of the Applicant further that purpose. The term "educational" is defined in Section 1.501(c)(3)-1(d)(3)(i)(a) which states that educational relates to the instruction or training of the individual for the purpose of improving or developing his capabilities or the instruction of the public on subjects useful to the individual and beneficial to the community. The activities of the Applicant will also further that purpose.