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Let's say a 501(3)c was randomly selected for a compliance audit and does not have some important documents like articles of incorporation (never filed), would this be enough to remove the status?  

 

 

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Probably.  For an entity to be granted 501(c)(3) status it must be a corporation or sometimes a trust or association.  If the entity was never legally formed, I would think the 501(c)(3) was granted under fraudulent precepts.  The problems might be deeper than just removing the status. Part II of Form 1023 deals with the organizational structure.  Under each of the iterated entity forms, the applicant is instructed to attach the underlying document(s) showing the formation of the entity.  The signature for Form 1023 has the usual "under penalties of perjury" dialog.  If the entity was never incorporated, the applicant either submitted an incomplete form or submitted bogus paperwork.  Either way, it might be time to enlist the aid of an attorney.

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