Are you interested in starting a nonprofit organization? Legally forming a 501(c)(3) public charity may seem daunting, but this guide will walk you through the process.
This guide includes step-by-step directions to form a not-for-profit corporation and apply for federal 501(c)(3) status.
Some topics covered include:
- What is 501(c)(3)? What are its advantages and disadvantages?
- How to file Articles of Incorporation
- How to draft your bylaws, conflict of interest and whistleblower policies
- Ongoing compliance and reporting requirements
- Alternatives to forming a 501(c)(3) organization
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This guide is an information document only and does not constitute legal advice, does not form the basis for the creation of an attorney/client relationship; and should not be relied upon without seeking specific legal advice from separate counsel with respect to the particular facts and current state of the law applicable to any situation requiring legal advice. It may not apply to the particular factual or legal circumstances which an organization faces and is not intended to replace independent legal advice.
Although the guide is intended to help organizations understand the basic steps to forming a 501(c)(3) in the United States, neither Thomson Reuters Foundation, nor Taproot, nor Kirkland & Ellis LLP, nor any other contributor verifies the accuracy of, nor assumes liability for, the information within the guide. The content in this guide reflects the law in force in the United States as of June 2023.