Internal Revenue Code 501(c)(3): Federal tax code section that provides tax exemption for charitable organizations and defines qualifying activities and requirements
Form 1023 Requirements: IRS application requirements for recognition of tax-exempt status, including organizational structure and operational guidelines
State Nonprofit Corporation Acts: State-specific laws governing the formation and operation of nonprofit corporations, including governance structure and filing requirements
State Charitable Trust Laws: State laws regulating charitable trusts, including fiduciary duties and asset protection requirements
State Charitable Solicitation Laws: Regulations governing fundraising activities and requirements for soliciting charitable contributions within specific states
Sarbanes-Oxley Act Provisions: Federal law provisions applicable to nonprofits, particularly regarding whistleblower protection and document retention policies
Form 990 Requirements: IRS annual reporting requirements for tax-exempt organizations, including financial disclosure and governance information
State Attorney General Oversight: State-level oversight regulations for charities, including registration, reporting, and enforcement of charitable assets
Unified Registration Statement: Multi-state charitable registration requirements for organizations operating across multiple jurisdictions
Private Foundation Rules: Specific regulations governing private foundations, including distribution requirements and prohibited transactions
UBIT Regulations: Unrelated Business Income Tax regulations governing income from activities not substantially related to charitable purpose
Public Charity Status Requirements: Rules determining qualification as a public charity versus private foundation, including public support tests and operational requirements
