| How To Start a Nonprofit Organization |
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For
a good starting point, please review the outlines
and audio recording of a program sponsored by the
University of Marquette Law School titled,
"Forming a Nonprofit: The First Conversation".
(These resources are listed under "publications" on
this page).
About.com's Nonprofit Charitable Orgs section -
This section includes a good discussion of the
start-up process.
By-laws form from the 'Lectric Law Library -
Sample By-Laws form
Corporate By-laws - Suggestions from the Free
Management Library.
Disclosure Laws - Almost all tax-exempt
organizations are now required to provide public
access in a timely fashion to their most recent
three years of federal tax returns and to their
original Application for Recognition of Exemption.
The Internet Nonprofit Center does a good job of
explaining how nonprofits should respond to these
kinds of requests. See also,
"Behind Closed Doors: A Citizens Guide to
Investigating Nonprofit Organizations", by Jean
Field (This is on old article now archived on the
Wayback Machine web site).
Employer Identification Number - To learn more
about how to obtain an Employer Identification
Number (EIN) from the IRS, start here. You can
obtain one immediately by using the phone/fax option
described on this site.
Establishing a Nonprofit Organization - The
Foundation Center provides a tutorial describing 12
tasks you will need to accomplish as part of the
process of establishing a nonprofit organization:
Fiscal Agent/sponsor - Some loosely held community
organizations choose to find an existing fiscal
agent/spnsor as an interim step to forming a
nonprofit corporation or to manage funds while they
are incorporating or waiting for a determination
from the IRS. The following resources might be of
interest to those considering this option:
Form 1023 Help - Based on a free class taught in
Seattle, Washington, since 1995, and is designed to
help new non-profit organizations complete IRS Form
1023, the Application for Exempt Status Under
Section 501(c)(3) of the Internal Revenue Code.
How To Start A Nonprofit Organization- This
Action Without Borders FAQ site is a great starting
point for individuals considering the start-up of a
nonprofit organization.
How to Start a Nonprofit: Sample Bylaws - An
excellent sample document for would-be nonprofits,
by the Minnesota Council of Nonprofits.
Hurwit & Associates - This legal firm
specializes in legal assistance for philanthropy and
the nonprofit sector. The site includes a number of
free legal articles and resources (See link titled:
"Starting Up: Nonprofit & Foundation Basics").
Information for Tax-Exempt Organizations -
FAQ's, forms, articles and information for tax
exempt organizations maintained by the IRS.
Information about Bylaws for Nonprofit Organizations
- The Foundation Center posts some outstanding
information on the creation of bylaws including some
links to samples.
IRS Publication 557 - Describes the tax exempt
status process for nonprofit organizations.
IRS Application for Recognition of Exemption Under
Section 501 (a)/Form 1024 - For organizations
described in sections:
501(c)(2), (4), (5), (6), (7),(8), (9), (10), (12),
(13),(15), (17), (19), and (25) of the Internal
Revenue Code. If you complete and submit this form,
you also need to complete and attach
Form 8718 which determines your application fee.
IRS Application for Recognition of Exemption Under
Section 501 (3)/Form 1023 & Form 1023
Instructions- For charitable organizations
described in Section 501(c)(3). If you complete and
submit this form, you also need to complete and
attach
Form 8718 which determines your application fee.
See also:
Form 1023 Help - Based on a free class taught in
Seattle, Washington, since 1995, and is designed to
help new non-profit organizations complete IRS Form
1023, the Application for Exempt Status Under
Section 501(c)(3) of the Internal Revenue Code. See
also,
Public Charity - IRS Processing of Exemption
Applications (This page describes what
organizations should do in terms of tax return
filings while the organization is waiting for a
determination on status from the IRS) &
Filing Requirements. Organizations wishing for a
determination for something other then charitable
501(c)(3) status should complete a
form 1024.
Labyrinth Inc.- If you are going to solicit
funds you will likely have to register in each state
in which you intend to solicit funds. This useful
site directs you to the registration contacts for
each state. This web site also contains a list of
the public disclosure statements which must appear
on all solicitation materials.
Legal Resources for Nonprofits - This web site
maintained by the National Economic Development and
Law Center has numerous sample operating agreements,
fiscal sponsorship agreements, agendas, minutes,
descriptions of board duties, etc. (Most of these
documents relate to California, but there are a
number of useful templates that could be modified
for use in other states).
M-Link - The Milwaukee Legal initiative for
Nonrpfoti Corporations at Marquette University
offers free legal assistance to Wisconsin
nonprofits. M-LINC is a group of legal
professionals, students, and volunteers that are
committed to serving local nonprofits through a
legal referral service, free educational programs
and an annual comprehensive strategic analysis of a
chosen nonprofit. M-LINC coordinates free legal
advice for (501(c)(3) nonprofits with legal
questions in the following areas: real estate,
intellectual property, bankruptcy, employment,
corporate, tax, and federal and state registration
requirements. These services are provided through
the help of volunteer lawyers, law students and
other legal professionals.
Online Compendium of Federal and State Regulations
for U.S. Nonprofit Organizations - This Web site
provides a central resource for nonprofit
organization (NPO) administrators, regulators and
the interested public to find information about the
laws and regulations controlling NPOs in the U.S.
Personnel Policies, Handbooks and Records - A
list of valuable links maintained by Dr. Carter
McNamara, MAP, St. Paul MN.
Sample Articles of Incorporation:
Prepare Your Own 501(c)(3) Application: An
e-book for lay people by Sandy Deja.
Secretary of State Internet Web Pages - A list
of links by state for the Secretary of State
(Maintained by the National Association of
Secretaries of State). This is the office where you
would typically file Articles of Incorporation for a
nonprofit organization.
Starting A Nonprofit Organization - Consider
starting here where Dr. Carter McNamara, MAP, St.
Paul MN, maintains a list of links and a logical
progression of thoughts that need to be considered
when starting a new organization.Starting
a Non-Profit Organization: A Resource List -
This MSU web page identifies organizations and book
resources that can assist in starting a nonprofit
organization.Tax-Exempt
Organization Reference Chart - This table
includes almost every type of organization that
qualifies for some form of federal tax-exemption and
is derived from IRS publication 557.Unified
Registration Statement - All but 10 states in
the U.S. regulate charitable fundraising. State laws
require charities to register and to provide
information about fundraising activities s to the
government. The national Association of Attorneys
General and the National Charities Officials have
developed the Unified Registration Statement (URS).
The purpose of the URS is to provide a standardized
reporting form for many different states.
What You Need to Know if Your Organization Plans to
Apply for Tax Exemption - Information provided
to you by the IRS.
WISBAR Nonprofit Business Assistance Program -
Small and emerging nonprofit organizations
throughout Wisconsin can receive up to two hours of
counseling from a business lawyer at no cost. This
service is provided by members of the Business Law
Section of the State Bar of Wisconsin. This link
takes you to the on-line application requesting
assistance. Questions? Contact the State Bar
Nonprofit Business Assistance Program Coordinator
(BAP@wisbar.org) or call at (800) 444-9404 x6006.
The State Bar of Wisconsin also publishes the
Guide for Wisconsin Nonprofit Organizations, a
handbook for attorneys, board members,
administrators, and other professionals who manage
or advise nonprofit organizations.
The Wisconsin Department of Financial Institutions
- Nonprofit Organizations in Wisconsin can now go to
the Web for corporate forms (Requires you to have
the free Adobe Acrobat reader):
Articles of Incorporation,
Articles of Amendment,
Restated Articles of Incorporation, and
Articles of Dissolution,
Appointment of Agent to Receive Service of Process
(Unincorporated Nonprofit Association). In
similar pdf form, you can also find the
Application for Wisconsin Sales and Use Tax
Certificate of Exempt Status (CES) on the
Wisconsin Department of Revenue web page.
Wisconsin.gov
- The State of Wisconsin Internet Portal contains a
link to
Build Your Business a collection of information
specifically designed to aid new business
organizers.
Wisconsin Department of Regulation and Licensing
- Charitable organizations soliciting contributions
in the state of Wisconsin must be registered with
the Wisconsin Department of Regulation and
Licensing. This requires an annual financial report
to be filed annually. This link takes you to a page
with the list of forms pertaining to this issue.
Wisconsin Institute of Certified Public Accountants
Volunteer Assistance Program - While a similar
professional association likely exists in most
states, The WICPA has an outstanding volunteer
assistance program for nonprofit organizations. The
Volunteer Assistance Program is brought to you by
the WICPA's Public Service Committee, which exists
to promote community service within its membership.
It is based on the belief that CPAs can and should
share their expertise with those who need assistance
and may have difficulty obtaining it.
Wisconsin Statutes, Chapter 181 - This chapter
of the Wisconsin Statutes covers statutes and rules
pertaining to nonstock corporations in the state.
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