The Divorce Store® Non-Profit Corporation Kit provides all of the forms necessary and required to organize either: (1) A Membership Public Benefit Non-Profit Corporation; (2) A Non-Membership Public Benefit Non-Profit Corporation; (3) A Private Foundation Non-Profit Public Benefit Corporation; or (4) A Religious Non-Profit Corporation.
Keeping in mind that a non-profit corporation is an entity created under State Laws, and as such, some States may have statutory laws or rules that place additional requirements on the establishment of a non-profit corporation.
Examples of the types of varying requirements that some states may impose are as follows: (1) That only the Articles of Incorporation supplied by the department of that State be used to incorporate, (2) require that an Attorney sign the Articles of Incorporation, and (3) the number of incorporators required to sign the Articles of Incorporation.
All of this information can, of course, be obtained from the department of the State Government that registers corporations.
This Non-Profit Corporation Kit includes a basic set of Articles of Incorporation (Forms ANP-1001 through ANP-1005), and additionally, separate Articles of Incorporation for the States of California, Colorado and New York.
The basic set of Articles of Incorporation can be utilized in most States, with the exception of California, Colorado and New York. This basic set also includes two Page 1's; that is, one designated with the title "Articles Of Incorporation" (ANP-1001a), and the other designated with the title Certificate Of Incorporation (ANP-1001b), which are commonly used in Delaware and Nevada.
The Articles of Incorporation for both the States of California (Forms ANP-2001 and ANP-2002) and New York (Forms ANP-3050 through ANP-3053) are drafted precisely in accordance with the laws of those States, while the Colorado Articles of Incorporation are simply the basic set without any horizontal lines, which is the requirement under Colorado laws.
The State of California is moving toward standardizing articles of incorporation for both profit and non-pro-fit corporations in a format that resembles an application, which at the time of this writing have not been circulated to the various branch offices of the Secretary of State; therefore, depending on the timing of such circulation, you may be required to use the initial incorporation forms supplied by the California Secretary of State.
In addition to the Articles of Incorporation, this Kit also includes: (a) Notices, Waivers of Notices and Minutes of each of the First Meeting of both Members and Directors, Monthly Meeting of Directors, Special Meetings both Members and Directors, and the Annual Meeting of both Members and Directors; (b) Corporate Resolution Forms; (c) Medical Care Reimbursement Plan and Resolution; (d) Membership Certificates, Membership Proxy, and a Membership Register.
While this text provides an in depth, but sometimes abbreviated, discussion of the Internal Revenue Code, as it pertains to Non-Profit Corporations, the information provided is more than adequate to permit a good understanding as to whether or not the proposed non-profit venture can meet those tests required to gain a tax-exempt status.
It is also important and necessary that you obtain and review the following Internal Revenue Service Publications, they are:
- Publication 557, Tax-Exempt Status For Your Organization
- Package 1023, Application For Recognition of Exemption Under Section 501(c)(3)
- Package 1024, Application For Recognition of Exemption Under Section 501(a)
- Form SS-4, Application For Employer Identification Number
- Form 990, Annual Information Return For Exempt Organizations
- Form 99OPF, Annual Information Return Of Private Foundation
Each of these Internal Revenue Service Publications can be obtained in person from your local Internal Revenue Service office, or they can be ordered by mail by calling the Internal Revenue Service Center listed in your local Telephone Directory.
These IRS publications provide a considerable amount of information regarding non-profit organizations, which you will find to be extremely helpful in meeting the legal requirements for operating a non-profit organization.
Since this text material is written especially for understanding by the 'Non-Lawyer,' it is important that it be thoroughly read until a good understanding as to how the State Incorporation Laws, the Federal Income and Excise Tax Laws direct the operational requirements of a nonprofit organization; more particularly, those requirements that must be met in order to gain and maintain the corporation's tax exempt status.
Many thanks for allowing us to assist you in pursuing the incorporation of your non-profit organization. And remember, if you have any questions, please feel free to call or write.
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