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Incorporation and Tax Exemption

How Does An Organization Incorporate?
This section outlines the incorporation process for a nonprofit. The secretary of state requires a number of items for the articles of incorporation, which are also included in this section.

Sample Articles of Incorporation

Model Set of Bylaws
These model bylaws are presented only as a guide for the formation of your own bylaws. Although bylaws vary in format, structure, and detail, the bylaws of most organizations include all of the information that this model includes.

Obtaining State and Federal Tax-Exempt Status
The operations of nonprofit organizations are subject to both state and federal laws and regulations, including tax laws and regulations. This section summarizes the requirements and advantages of obtaining tax-exempt status.

Lobbying Limitations in Qualifying For Nonprofit Tax-Exempt Status
Lobbying by 501(c)(3) corporations are severely limited and "partisan political activity" is prohibited. Tax-exempt, 501(c)(3) corporations are generally expected to engage in "social, educational or charitable work." This section discusses how lobbying activities of tax-exempt groups are limited.

Board Member Statement of Agreement
It's a good idea to establish up-front and periodically review a clear understanding of responsibilities and guidelines for board members and the board members and the nonprofit organization executive staff alike. The following is a model statement of agreement you can adapt for this purpose.

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