SELF-HELP LEGAL KITS
The Divorce Store®NON-PROFIT CORPORATION KIT
The Complete Non-Profit Corporation Kit
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| CHAPTER | PAGE | |
| INTRODUCTION | 1-2 | |
| Chapter One | TYPES OF NON-PROFIT CORPORATION? | 3 |
| Chapter Two | TYPES OF NON-PROFIT CORPORATIONS | 4-6 |
| 1. Public Benefit Corporation | 4 | |
| 2. Religious Corporations | 4 | |
| 3. Mutual Benefit Corporations | 5 | |
| OVERVIEW | 5-6 | |
| Chapter Three | MEMBERSHIP AND NON-PROFIT CORPORATIONS | 7 |
| Chapter Four | ADVANTAGES AND DISADVANTAGES OF A NON-PROFIT CORPORATION | 8-10 |
| A. Advantages of a Non-Profit Corporation | 8 | |
| 1. Employee Benefits | 8 | |
| 2. Formal Organization | 8 | |
| 3. Grant Procurement Ability | 8 | |
| 4. Limited Liability | 9 | |
| 5. Perpetual Existence | 9 | |
| 6. Reduced Mailing Cost | 9 | |
| 7. Tax Advantages | 9 | |
| B. Disadvantages of a Non-Profit Corporation | 10 | |
| 1. Initial Cost | 10 | |
| 2. Initial Paper Work | 10 | |
| 3. Filing of Reports | 10 | |
| Chapter Five | WHAT IS A PRIVATE FOUNDATION? | 11-12 |
| Chapter Six | A PRIVATE OPERATING FOUNDATION | 13-15 |
| A. The Income Test B. The Asset Test C. The Endowment Test D. The Support Test OVERVIEW | 13 14 14 14 15 | |
| Chapter Seven | A PRIVATE NON-OPERATING FOUNDATION | 16 |
| Chapter Eight | WHAT IS A PUBLIC CHARITY? | 17-20 |
| A Publicly Supported Organization A. The One-Third Support Test B. The Ten-Percent Support Test Attraction of Public Support Requirement Public Support Factors 1. Percentage of Financial Support Factor 2. Sources of Support Factor 3. Representative Governing Body Factor 4. Availability of Public Facilities or Services Factor 5. Membership Organization Factor OVERVIEW | 17 17-18 18 19 19 19 19 19 20 20 20 | |
| Chapter Nine | THE APPLICATION FOR RECOGNITION OF EXEMPTION | 21-23 |
| How Application Is Made When Should Application Be Made? Advance Ruling Definitive Ruling OVERVIEW | 21 22 22 22 22-23 | |
| Chapter Ten | HEY! WHAT DOES ALL THIS MEAN? | 24-26 |
| Chapter Eleven | DESCRIPTION OF THE FORMS | 27-31 |
| A. The Governing Instrument Articles of Incorporation (States other than California, Colorado and New York) Forms ANP-1001a, 1001b, 1002,1003,1004a, 1004b, 1004c and 1005 Articles of Incorporation (State of California) Forms ANP-2001 and 2002 Articles of Incorporation (Colorado -- Computer Scanner Compatible) Forms ANP-3001, 3002, 3003, 3004a, 3004b, 3004c and 3005 Articles of Incorporation (State of New York) Forms ANP-3050, 3051, 3052, 3053a, 3053b and 3053c | 27-28 27-28 28 28 28 | |
| B. The Procedural Form Consent of Statutory (Registered) Agent, Form AMP-5000 | 29 29 | |
| C. The Operational Instrument Corporate Bylaws Forms ANP-6000a, 6000b, 6000c, 6000d and 6000e | 29 29 | |
| D. The Operational Forms 1. Form ANP-7000, Waiver of Notice of the First Meeting of Members 2. Form ANP-7001, Minutes of the First Meeting of Members 3. Form ANP-7004, Waiver of Notice of the First Meeting of Directors 4. Form ANP-7005a-b, Minutes of the First Meeting of the Directors 5. Form ANP-7010, Notice of Monthly Meeting of the Directors 6. Form ANP-7015, Waiver of Notice of the Monthly Meeting of the Directors 7. Form ANP-7020, Minutes of the Monthly Meeting of the Board of Directors 8. Form ANP-7025, Notice of a Special Meeting of the Board of Directors 9. Form ANP-7030, Minutes of the Special Meeting of the Board of Directors 10. Form ANP-7035, Notice of the Annual Meeting of the Board of Directors 11. Form ANP-7040, Waiver of Notice, Annual Meeting of the Board of Directors 12. Form ANP-7045a-b, Minutes of the Annual Meeting of the Board of Directors 13. Form ANP-7050, Notice of the Special Meeting of Members 14. Form ANP-7055, Minutes of the Special Meeting of the Members 15. Form ANP-7060, Notice of the Annual Meeting of the Members 16. Form ANP-7065a-b, Minutes of the Annual Meeting of the Members 17. Form ANP-8000, Corporate Resolution 18. Form ANP-8025, The Medical Care Reimbursement Plan 19. Form ANP-8050, Resolution Ratifying Medical Care Reimbursement Plan 20. Form ANP-9000, Member's Proxy 21. Form ANP-9015, Membership Certificate 22. Form ANP-9020, Membership Certificate Delivery Acknowledgment 23. Form ANP-9025, The Membership Register Overview | 29-31 29 30 30 30 30 30 30 30 30 30 30 30 31 31 31 31 23 31 31 31 31 31 31 31 | |
| Chapter Twelve | ORGANIZING, FILING AND OPERATING THE CORPORATION | 32-37 |
| Step 1. Organizing The Corporation | 32-33 | |
| Step 2. Selecting the Forms A. States other than California, Colorado, Delaware and New York B. States of Delaware and Nevada C. State of California D. State of New York E. State of Colorado (Computer Scanner Compatible) F. Selecting the Procedural Form Form ANP-5000 G. Selecting the Operating Forms | 33-35 33 33 34 34 34 34 34 34-35 | |
| Step 3. Preparation of the Forms A. The Corporate Name B. The Tax-Exempt Purpose C. The Specific Business Activity D. The Number of Directors E. The Corporate Agent Overview | 35-36 35 35 35 35 35 35-36 | |
| Step 4. Filing, Publishing or Recording the Articles (or Certificate) A. Filing the Articles (or Certificate) B. Publishing or Recording the Articles (or Certificate) | 36 36 36 | |
| Step 5. The First Meeting of Directors or Members | 36 | |
| Step 6. The Legal Operation of the Non-Profit Corporation | 36-37 | |
| Conclusion | 37 | |
| DIRECTORY OF STATE INCORPORATING DIVISIONS | 39-40 | |
| APPENDIX A (Specimen Forms) Index To Appendix A Specimen Forms | 41-37 42 43-101 | |
| I.R.S. ORGANIZATION REFERENCE CHART | 102 | |
| APPENDIX B (Completed Corporate Forms) | 103 | |
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