The following is according to the IRS website IRS Tax Tip 2018-134, August 28, 2018 Before applying for tax-exempt status, a charitable organization should determine if it’s one of the following: TrustA trust is formed under state law. An organization should review the law in the state where it is organized. For a trust to qualify as a 501(c)(3) tax-exempt organization, its organizing document must contain certain language. Publication 557…