How to Form a Nonprofit Corporation

, by Mancuso, Anthony; Fitzpatrick, Diana; Stein, Mari

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ISBN: 9781413300390 | 1413300391
Cover: Paperback
Copyright: 10/30/2004

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In this definitive guide for anyone who wants to start a nonprofit organization, corporation expert Attorney Anthony Mancuso shows you step by step how to form and operate a tax-exempt corporation in all 50 states.

Introduction
How Nonprofit Corporations Work
Is Nonprofit Incorporation Right for You?
Is Your Group a Nonprofit That Can Use This Book?	p. 3
Benefits of the Nonprofit Corporation	p. 6
The Disadvantages of Going Nonprofit	p. 11
How Nonprofits Raise, Spend, and Make Money	p. 14
Your Path to Nonprofit Status	p. 16
Where Should You Incorporate?	p. 16
Legal Rights and Duties of Incorporators, Directors, Officers, Employees, and Members
Incorporators and Their Role as Promoters	p. 3
Directors	p. 6
Officers	p. 15
Employees	p. 16
Membership Nonprofits	p. 18
Requirements for Section 501 (c)(3) Tax Exemption
Section 501 (c)(3) Organizational Test	p. 2
Valid Purposes Under Section 501 (c)(3)	p. 3
Other Requirements for 501 (c)(3) Groups	p. 10
Information for Specific Questions About Your Group's Activities	p. 17
Public Charities and Private Foundations
The Importance of Public Charity Status	p. 2
How to Qualify for Public Charity Status	p. 2
Private Foundations	p. 19
Other Tax Benefits and Reporting Requirements
Federal and State Tax Deductions for Contributions	p. 2
Federal Estate and Gift Tax Exemptions	p. 4
Federal Unrelated Business Income Tax	p. 5
State Corporate Income Tax Exemptions	p. 7
Other State Taxes	p. 8
State Solicitation Regulations	p. 8
State Nonprofit Corporate Report Requirements	p. 9
Incorporating Your Nonprofit
Choose a Name and File Your Articles of Incorporation
Order Materials From Your Secretary of State	p. 3
Choose a Corporate Name	p. 3
Check Name Availability	p. 9
What to Do When There's a Name Conflict	p. 11
Reserve Your Corporate Name	p. 12
Perform a Name Search	p. 14
Protect Your Name	p. 17
Prepare Your Articles of Incorporation	p. 18
File Your Articles of Incorporation	p. 33
Prepare Your Bylaws
Choose a Membership or Nonmembership Structure	p. 2
Purpose and Scope of Our Bylaws	p. 4
Prepare Your Bylaws	p. 5
Prepare Membership Provisions	p. 18
Apply for Your Federal 501 (c)(3) Tax Exemption
Getting Started	p. 3
Do You Need to File Form 1023?	p. 8
Prepare Your Tax Exemption Application	p. 9
Filling Out the Schedules	p. 56
Assemble and Mail Your Application to the IRS	p. 63
What to Expect From the IRS	p. 65
The Federal Determination Letter	p. 65
Final Steps in Organizing Your Nonprofit Corporation
Obtain State Corporate Income Tax Exemption	p. 2
Set Up a Corporate Records Book	p. 2
Prepare the Minutes of Your First Board of Directors Meeting	p. 4
Place Minutes and Attachments in Corporate Records Book	p. 6
Issue Membership Certificates	p. 7
File Fictitious or Assumed Business Name Statement	p. 7
Apply for a Federal Nonprofit Mailing Permit	p. 8
Apply for Property Tax Exemptions	p. 8
File an Initial Corporate Report Form	p. 9
Register With the Attorney General	p. 9
Comply With Political Reporting Requirements	p. 10
Prepare Assignments of Leases and Deeds	p. 10
File Final Papers for Prior Organization	p. 11
Notify Others of Your Incorporation	p. 11
After Your Corporation Is Organized
Piercing the Corporate Veil-If You Want to Be Treated Like a Corporation, It's Best to Act Like One	p. 2
Federal Corporate Tax Returns	p. 3
State Corporate Tax Returns and Reports	p. 5
Federal and State Corporate Employment Taxes	p. 6
Employee Income Tax Returns	p. 6
Sales Tax Forms and Exemption From Sales Tax	p. 7
Licenses and Permits	p. 7
Workers' Compensation	p. 7
Private Insurance Coverage	p. 7
Dissolving a Nonprofit Corporation	p. 8
Lawyers and Accountants
Lawyers	p. 2
Legal Research	p. 3
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How to Form a Nonprofit Corporation

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