Table of contents for How to form a nonprofit corporation / Anthony Mancuso.

Bibliographic record and links to related information available from the Library of Congress catalog.

Note: Contents data are machine generated based on pre-publication provided by the publisher. Contents may have variations from the printed book or be incomplete or contain other coding.


Counter
I
Introduction
Part I: How Nonprofit Corporations Work
1
Is Nonprofit Incorporation Right for You? 
A.	Is Your Group a Nonprofit That Can Use This Book?	1/3
B.	Benefits of the Nonprofit Corporation	1/6
C.	The Disadvantages of Going Nonprofit	1/11
D.	How Nonprofits Raise, Spend, and Make Money 	1/14
E.	Your Path to Nonprofit Status	1/16
F.	Where Should You Incorporate? 	1/16
2
Legal Rights and Duties of Incorporators, 
Directors, Officers, Employees, and Members
A.	Incorporators and Their Role as Promoters	2/3
B.	Directors	2/6
C.	Officers	2/15
D.	Employees	2/16
E.	Membership Nonprofits	2/18
3
Requirements for Section 501(c)(3) Tax Exemption
A.	Section 501(c)(3) Organizational Test	3/2
B.	Valid Purposes Under Section 501(c)(3)	3/3
C.	Other Requirements for 501(c)(3) Groups	3/10
D.	Information for Specific Questions About Your Group's Activities 	3/17
4
Public Charities and Private Foundations
A.	The Importance of Public Charity Status	4/2
B.	How to Qualify for Public Charity Status	4/2
C.	Private Foundations 	4/19
5
Other Tax Benefits and Reporting Requirements
A.	Federal and State Tax Deductions for Contributions 	5/2
B.	Federal Estate and Gift Tax Exemptions	5/4
C.	Federal Unrelated Business Income Tax 	5/5
D.	State Corporate Income Tax Exemptions	5/7
E.	Other State Taxes	5/8
F.	State Solicitation Regulations	5/8
G.	State Nonprofit Corporate Report Requirements	5/9
Part II: Incorporating Your Nonprofit
6
Choose a Name and File Your
Articles of Incorporation
A.	Order Materials From Your Secretary of State	6/3
B.	Choose a Corporate Name	6/3
C.	Check Name Availability	6/9
D.	What to Do When There's a Name Conflict 	6/11
E.	Reserve Your Corporate Name	6/12
F.	Perform a Name Search	6/14
G.	Protect Your Name	6/17
H.	Prepare Your Articles of Incorporation	6/18
I.	File Your Articles of Incorporation	6/33
7
Prepare Your Bylaws
A.	Choose a Membership or Nonmembership Structure	7/2
B.	Purpose and Scope of Our Bylaws	7/4
C.	Prepare Your Bylaws	7/5
D.	Prepare Membership Provisions	7/18
8
Apply for Your Federal 501(c)(3) Tax Exemption
A.	Getting Started	8/3
B.	Do You Need to File Form 1023?	8/8
C.	Prepare Your Tax Exemption Application	8/9
D.	Filling Out the Schedules	8/56
E.	Assemble and Mail Your Application to the IRS	8/63
F.	What to Expect From the IRS	8/65
G.	The Federal Determination Letter	8/65
9
Final Steps in Organizing Your Nonprofit Corporation
A.	Obtain State Corporate Income Tax Exemption	9/2
B.	Set Up a Corporate Records Book	9/2
C.	Prepare the Minutes of Your First Board of Directors Meeting	9/4
D.	Place Minutes and Attachments in Corporate Records Book	9/6
E.	Issue Membership Certificates	9/7
F.	File Fictitious or Assumed Business Name Statement	9/7
G.	Apply for a Federal Nonprofit Mailing Permit	9/8
H.	Apply for Property Tax Exemptions	9/8
I.	File an Initial Corporate Report Form	9/9
J.	Register With the Attorney General	9/9
K.	Comply With Political Reporting Requirements	9/10
L.	Prepare Assignments of Leases and Deeds	9/10
M.	File Final Papers for Prior Organization	9/11
N.	Notify Others of Your Incorporation	9/11
10
After Your Corporation Is Organized
A.	Piercing the Corporate Veil; If You Want to Be Treated Like a 
Corporation, It's Best to Act Like One	10/2
B.	Federal Corporate Tax Returns	10/3
C.	State Corporate Tax Returns and Reports	10/5
D.	Federal and State Corporate Employment Taxes	10/6
E.	Employee Income Tax Returns	10/6 
F.	Sales Tax Forms and Exemption From Sales Tax	10/7
G.	Licenses and Permits	10/7
H.	Workers' Compensation	10/7
I.	Private Insurance Coverage	10/7
J.	Dissolving a Nonprofit Corporation	10/8
11
Lawyers and Accountants 
A.	Lawyers	11/2
B.	Legal Research	11/3
C.	Accountants and Tax Advice	11/5
Appendix A:
How to Use the CD-ROM
Appendix B:
State Sheets
Appendix C:
Forms and Publications on CD-ROM
Corporate Forms	
Incorporation Checklist
Request for Nonprofit Corporation Information
Name Availability Letter
Application for Reservation of Corporate Name
Articles of Incorporation
Articles Filing Letter
Bylaws (including Adoption of Bylaws and Membership Provisions)
Waiver of Notice and Consent to Holding of First Meeting of Board of Directors
Minutes of First Meeting of Board of Directors
IRS Forms and Publications and Tax Articles
Form 1023: Application for Recognition of Exemption (October 2004)
Instructions for Form 1023 (October 2004)
Form SS-4: Application for Employer Identification Number (12/2001)
Instructions for Form SS-4 ( September 2003)
Form 5768: Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation (December 2004)
Publication 557: Tax Exempt Status for Your Organization (March 2005)
Publication 578: Tax Information for Private Foundations and Foundation Managers (January 1989)
Publication 4220: Applying for 501(c)(3) Tax-Exempt Status (September 2003)
Publication 4221: Compliance Guide for 501(c)(3) Tax-Exempt Organizations (September 2003)
Publication 1828: Tax Guide for Churches and Religious Organizations (September 2003)
IRS Revenue Procedure 75-50
IRC Section 4958, Taxes on Excess Benefit Transactions
IRS Regulations Section 53.4958-0, Table of Contents
Public Charity or Private Foundation Status Issues Under IRC §§ 509(a)(1)-(4), 4942(j)(3), and 507
Disclosure, FOIA, and the Privacy Act
Update: The Final Regulations on the Disclosure Requirements for Annual Information Returns and Applications for Exemption
Education, Propaganda, and the Methodology Test
Election Year Issues
Lobbying Issues
Private School Update
UBIT: Current Developments
Intermediate Sanctions (IRC Section 4958) Update
Appendix D:
Information and Tear-Out Forms
Incorporation Checklist
Special Nonprofit Tax-Exempt Organizations
Request for Nonprofit Corporation Information
Name Availability Letter
Application for Reservation of Corporate Name
Articles of Incorporation
Articles Filing Letter
Bylaws (including Membership Provisions and Adoption of Bylaws clause)
Waiver of Notice and Consent to Holding of First Meeting of Board of Directors
Minutes of First Meeting of Board of Directors
IRS Form 1023: Application for Recognition of Exemption (10/2004)
IRS Form SS-4: Application for Employer Identification Number (12/2001)
IRS Form 5768: Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation (12/2004)
Index

Library of Congress Subject Headings for this publication:

Nonprofit organizations -- Law and legislation -- United States -- Popular works.
Incorporation -- United States -- Popular works.