Internal Revenue Code 501(c)(3): Federal tax code governing tax-exempt organizations, including requirements for maintaining nonprofit status post-merger, tax-exempt status considerations, and IRS notification requirements
Federal Tax Regulations: Regulations concerning Form 990 filing requirements, asset transfer implications, and charitable contribution implications for merging nonprofits
State Nonprofit Corporation Acts: State-specific laws governing nonprofit mergers, including corporate filing requirements and member/board approval processes
State Attorney General Regulations: State-level oversight requirements, including AG approval for nonprofit mergers, charitable asset protection, and public interest considerations
State Charitable Trust Laws: Laws governing the protection of restricted funds/endowments, donor intent preservation, and charitable asset disposition during merger
Antitrust Laws: Federal and state regulations ensuring the merger doesn't create unfair market concentration in charitable services
Employment Laws: Federal and state regulations governing employee rights, benefits, and transitions during nonprofit mergers
Property Transfer Laws: State laws governing the transfer of real estate and other property assets between merging organizations
Contract Assignment Rules: Legal requirements for transferring or assigning existing contracts, grants, and agreements to the surviving organization
State Charitable Solicitation Regulations: State-specific rules governing fundraising activities and donor relations during and after the merger process
