Internal Revenue Code 501(c)(3): Federal tax code section defining requirements for tax-exempt status, including organizational structure, permitted activities, and prohibited actions
Federal Tax Regulations: Comprehensive federal regulations governing nonprofit organizations' operations, reporting requirements, and tax obligations
Form 1023 Requirements: IRS application requirements for tax-exempt status, including detailed organizational and operational information
State Nonprofit Corporation Acts: State-specific laws governing the formation, operation, and dissolution of nonprofit corporations
State Corporate Filing Requirements: State-specific procedures and documentation needed for incorporating a nonprofit organization
State Charitable Organization Registration: Requirements for registering as a charitable organization at the state level, including any periodic renewals
State Tax Exemption Requirements: State-specific requirements for obtaining and maintaining tax-exempt status at the state level
Board of Directors Requirements: State-mandated rules regarding board composition, responsibilities, and governance structure
Registered Agent Requirements: Legal requirements for maintaining a registered agent and office in the state of incorporation
Corporate Recordkeeping Requirements: Legal obligations for maintaining corporate records, minutes, and documentation
Corporate Name Requirements: State regulations governing acceptable corporate names and name reservation procedures
Purpose Clause Requirements: Specific language required in articles of incorporation defining the organization's charitable or nonprofit purpose
Dissolution Clause Requirements: Required provisions regarding the distribution of assets upon corporate dissolution
State Filing Fees: Required fees and payment procedures for incorporating and maintaining nonprofit status
Annual Report Requirements: Periodic reporting obligations to maintain good standing with state authorities
Charitable Solicitation Laws: State regulations governing fundraising activities and registration requirements for soliciting donations
