Internal Revenue Code 501(c)(3): Federal tax code section governing tax-exempt nonprofit organizations, which must be considered during dissolution to ensure proper closure of tax-exempt status
IRS Form 990 Requirements: Federal requirement for filing final tax returns and necessary documentation with the IRS to properly close the organization's tax-exempt status
Federal Tax Clearance: Requirements for obtaining federal tax clearance and ensuring all federal tax obligations are met before dissolution
State Nonprofit Corporation Acts: State-specific laws governing the formation, operation, and dissolution of nonprofit corporations
State Dissolution Requirements: Specific state-level procedures and documentation required for properly dissolving a nonprofit organization
State Tax Clearance: Requirements for obtaining state tax clearance and ensuring all state tax obligations are met before dissolution
State Charitable Registration: Requirements for properly closing or terminating charitable registrations with state authorities
Secretary of State Filing: Requirements for filing dissolution documents with the state Secretary of State's office
Attorney General Notification: Requirements for notifying the state Attorney General's office of the dissolution (particularly for charitable organizations)
Asset Distribution Rules: Requirements governing the distribution of remaining assets to other nonprofit organizations or charitable causes
Creditor Notice Requirements: Legal requirements for notifying and settling with creditors during the dissolution process
Board Approval Requirements: Corporate governance requirements for obtaining proper board approval for dissolution
Member Voting Requirements: Requirements for member voting on dissolution if the organization has a membership structure
Restricted Funds Handling: Special requirements for handling restricted funds, endowments, or dedicated charitable assets during dissolution
Final Reporting Requirements: Requirements for submitting final reports to various state and federal authorities to properly close the organization
