Federal and State income tax exemption for your private charitable foundation is not automatic. Your non stock corporation must be properly formed under Connecticut law and the formation documents must contain the precise language required by the Internal Revenue Code, Treasury Regulations and Revenue Rulings.  If exempt status is not obtained in a timely manner, some or all of your tax benefits may be denied. You need a competent tax attorney to form your private charitable foundation, prepare and file IRS form 1023 and to respond to further inquiries from the Internal Revenue Service. Attorney Rubino has successfully formed many charitable organizations under Connecticut law and has prepared and filed IRS form 1023 on behalf of those charitable organizations, resulting in tax exempt recognition for those organizations under secion 501(c)(3) of the Internal Revenue Code. He can compentently and profesionally prepare and file.