Internal Revenue Code 501(c)(3): Federal tax code section defining requirements for tax-exempt status, including organizational purpose, activities limitations, and distribution of assets
Federal Tax Regulations: General federal tax regulations governing nonprofit organizations, including reporting requirements and maintaining tax-exempt status
Form 1023 Requirements: IRS application requirements for tax-exempt status, detailing organizational structure, activities, and financial projections
State Nonprofit Corporation Acts: State-specific laws governing the formation, operation, and dissolution of nonprofit corporations
State Filing Requirements: Specific documentation and procedures required by individual states for incorporating a nonprofit organization
State Charitable Solicitation Laws: Regulations governing fundraising activities and charitable solicitations within specific states
State Tax Exemption Requirements: State-specific requirements for obtaining and maintaining tax-exempt status at the state level
Corporate Governance Requirements: State laws dictating organizational structure, board composition, and governance procedures for nonprofits
Secretary of State Filing Requirements: Specific documentation and procedures required by state Secretary of State offices for nonprofit incorporation
Attorney General Oversight Regulations: State-specific requirements for Attorney General supervision of charitable organizations and assets
Charitable Trust Laws: Regulations governing the management and oversight of charitable assets and trust arrangements
Annual Reporting Requirements: Ongoing filing obligations for maintaining nonprofit status, including annual reports and financial statements
Lobbying Restrictions: Federal and state limitations on political and lobbying activities for tax-exempt organizations
Private Benefit/Inurement Prohibitions: Regulations preventing nonprofit assets from benefiting private individuals or insiders
Unrelated Business Income Rules: Regulations governing taxation of income from activities not substantially related to organizational purpose
Disclosure Requirements: Federal and state requirements for public disclosure of nonprofit information and financial records
