The dissolution clause is required by the IRA when completing a 1023 for 501(c)3 tax exempt status. The clause MUST appear in your Articles of Incorporation from the state you are incorporating from. 

According to the IRS: Your organizing document must permanently dedicate your assets for a section 501(c)(3) purpose. This means that if you dissolve your organization in the future, your assets must be distributed for an exempt purpose described in section 501(c)(3), or to the federal government, or to a state or local government for a public purpose.

If your organizing document states that your assets would be distributed to members or private individuals or for any purpose other than those provided in section 501(c)(3), you must amend your organizing document to remove such statements.

Here is an example of a dissolution clause: