IRC 501(c)(3): Federal Internal Revenue Code section governing tax-exempt organizations, defining requirements for charitable, religious, educational, and scientific organizations
Federal Tax Regulations: General federal tax regulations applicable to nonprofit organizations including reporting requirements and restrictions on activities
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 and operation of nonprofit corporations, including filing and maintenance requirements
State Tax Laws: State-specific tax regulations affecting nonprofit organizations, including potential exemptions and reporting requirements
State Charitable Solicitation Laws: Regulations governing fundraising activities and charitable solicitations within specific states
Corporate Governance Requirements: State-specific requirements for corporate structure, board composition, and organizational management
Fiduciary Duty Regulations: Legal obligations of board members and officers to act in the best interest of the organization
Secretary of State Requirements: State-specific filing and registration requirements for nonprofit corporations with the Secretary of State's office
Private Inurement Prohibition: Legal restriction preventing nonprofit assets from benefiting private individuals or shareholders
Private Benefit Restrictions: Regulations limiting the provision of substantial private benefits to non-charitable beneficiaries
Lobbying Limitations: Restrictions on the amount of lobbying activity permitted for tax-exempt organizations
Political Activity Restrictions: Prohibitions on partisan political activities for 501(c)(3) organizations
Annual Reporting Requirements: Ongoing obligations to file annual reports with state and federal authorities, including Form 990
