The Center for Non Profit Creation will be
happy to assist you in the process of creating a nonprofit from start to finish, acting
as your agent, filling out all the paperwork with the IRS as
well as incorporating within your state. You can contact them by
clicking the above link or by calling Kathy Tepley toll free at:
1-877-553-1923
Ext. 200 or
email her directly by clicking here!
Also, make sure to ask them about their new
Client
Membership Program!
The Internal Revenue Service has published two
new brochures to help tax-exempt charities
understand the tax laws conferring tax-status.
Publication
4220, Applying for 501(c)(3) Tax-Exempt
Status, is designed to help prospective
charities apply for tax exemption under the tax
law.
If you are interested
in starting a nonprofit or have general questions on nonprofit law you have come
to the right place! The questions that follow will help you determine
if an organization is eligible to apply for recognition of exemption from
federal income taxation under section 501(a) of the Internal Revenue Code
and, if so, how to proceed.
If you want to see an in-depth discussion of exemption
requirements under section 501(a) of the Code, rather than going through a
step-by-step analysis of an organization's eligibility to apply for recognition
of exemption from federal income taxation, see Types
of Exempt Organizations or download IRS Publication
557, Tax Exempt Status For Your Organization.
First Things First.
Does The Organization Have an Appropriate Legal Form?
For the Internal Revenue
Service (the IRS) to recognize an organization's exemption, the
organization must be organized as a trust,
a corporation,
or an association.
Is the organization a trust,
corporation, or association?
You may direct your technical and procedural questions
concerning charities and other non-profit organizations to IRS
Tax Exempt and Government Entities Customer Account Services at
(877) 829-5500 (toll-free number). The call center is open
8:00am to 6:30pm Eastern Time.
The IRS has revised Form 1023,
the exemption application form for section 501(c)(3) organizations, and its
instructions.
Frequently
asked questions explain the revisions and the transition from the prior to
the new version of the Form. After April 30, 2005, organizations applying for
exemption under section 501(c)(3) must file the new application form.
Exemption
Requirements
A brief description of the requirements for exemption under IRC Section
501(c)(3).
Filing
Requirements
A brief description of annual filing requirements for tax-exempt organizations.
Private
Foundations
A brief explanation of the rules for classifying charitable organizations as
private foundations, and the effect of private foundation classification.
The Canada Customs and Revenue Agency (CCRA) registers qualifying
organizations as charities, gives technical advice on operating a charity, and
handles audit and compliance activities.
Registered charities are required to file an annual return with the CCRA, a
portion of which is available to the public, and must meet certain requirements
of the Income Tax Act concerning their expenditures and activities.
The CCRA tries to ensure that only organizations meeting the legal
requirements are registered as charities. However, changing circumstances in a
charity's operations, inaccurate information and other factors can hinder the
CCRA's role in monitoring charities. While most charities operate within the
rules, registration should not be viewed as absolute proof of an organization's
credibility. Donors are responsible for ensuring that their gifts to charity are
used as stipulated.
In this module, you can find forms
and publications related to charities, as well as a lists of all
Canadian
registered charities. You can also find out whether a charity is registered
by contacting your tax
services office.
