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Organizing a nonprofit organization should include a number of operational duties for the survival of the organization. At a minimum, these
items should include developing a strategic plan, case statement, articles of incorporation, budget, and set of bylaws.
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Check with your local state offices for business development to determine their requirements. Each state differs in their requirements. Often
the contact is the state attorney general's office.
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Check with the Federal IRS offices to file the necessary forms. You must first determine what type of entity classification you will use. Not
all will have tax-exempt status. The most common form is the 501c3, tax exempt organization, organized for charitable purposes. If you have questions, consult an attorney after you have read the requirements
of each option. IRS publication #557, Tax Exempt Status for Your Organization is very helpful. It explains the application procedures and forms required. (See below)
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Depending on your organizing requirements, you may need to develop a set of bylaws to guide the operations of your organization, and a set of
articles of incorporation. The bylaws are extremely important. They should provide instructions as to the selection, responsibilities, and continuance of board members, membership requirements, officers,
deposits, committee structures, notices, and other personal and insurance questions as they relate to the operations
of the specific nonprofit business.
The Articles of Incorporation name the organization, its location, the organizing purposes, liability, and include the dissolution requirements
of the corporation.
Non-profit status
Federal-United States (Internal Revenue Service).
Charitable, religious, educational, scientific, literary, etc. organizations that meet the requirements of § 501(c)(3) are exempt from federal
income tax.
To be recognized as a Nonprofit Charitable Corporation under Section 501(C) of the US Internal Revenue Code, a corporation must file for an
exemption.
If you plan to apply for tax exempt status, you might want to start with the IRS website.
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How to apply for recognition of exemption as a 501(c)(3) organization.
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Package 1023 (Rev. June 2006)
PDF Format Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
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Publication 557 (Rev. July 2001) PDF Format: Application, Approval, and Appeal Procedures, Forms Required, Required Inclusions.
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Form 1023:
Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code
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Form 1024: PDF Format Application for Recognition of Exemption Under Section 501(a)
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Filing Requirements
A brief description of the annual filing and disclosure requirements for charitable organizations.
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Private Foundations
Charitable organizations are considered private foundations unless they meet certain requirements. A brief explanation of these requirements and the effect of private foundation status when these requirements
are not met.
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Unrelated Business Income Tax
Charitable organizations engaged in an unrelated trade or business are subject to the unrelated business income tax.
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Contributions
A brief description of the disclosure and substantiation requirements for contributions to charitable organizations
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Tax Information for Charitable Organizations
Note: the above information does not constitute legal advice.
You may wish to seek legal counsel.
Helpful Links
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