501(C)(3)
Refers to an organization that has applied for and obtained tax-exempt status from the IRS under Section 501(c)(3) of the Internal Revenue Code. To qualify for Section 501(c)(3) status, the...
View ArticleCharitable Contribution
Cash or cash equivalent (goods or property) donated to a charitable organization. If made to a qualified recipient (one officially created for charitable, religious, educational, scientific, artistic,...
View ArticleCharitable Organization
A nonprofit organization created and operated for purposes that benefit the public interest, such as educational, scientific, religious and artistic purposes. Charitable organizations that meet the...
View ArticleFiscal Sponsor
A nonprofit, tax-exempt, 501(c)(3) organization that acts as a guardian of grants and donations for a fledgling group or project that hasn't yet applied for or received 501(c)(3) status.
View ArticleNonprofit Corporation
An organization incorporated under state laws and approved by both the state's secretary of state and its taxing authority as operating for educational, charitable, social, religious, civic, or...
View ArticlePublic Benefit Corporation
A public benefit corporation is usually a corporation created by the government that performs a specific function for the benefit of the public, such as a public library or an adult day center. More...
View ArticleLegal Updates for Nonprofits
Nolo posts updates to the latest versions of books and software when major legal or practical changes occur.
View ArticleStarting & Building a Nonprofit
Starting & Building a NonprofitA Practical GuideBy: Peri Pakroo, J.D.Published: March 2015, 6th Ed.Download Forms
View ArticleEvery Nonprofit's Tax Guide
Every Nonprofit's Tax GuideHow to Keep Your Tax-Exempt Status& Avoid IRS ProblemsBy:Stephen Fishman, J.D.Published: November 2013, 3rd Ed.
View ArticleNonprofit's Guide to Human Resources
Nonprofit's Guideto Human ResourcesManaging Your Employees & VolunteersBy:Jan MasaokaPublished: November 2011, 1st Ed.
View ArticleNonprofit Meetings, Minutes & Records
Nonprofit Meetings, Minutes& RecordsHow to Run Your Nonprofit Corporation soYou Don't Run Into TroubleBy:Attorney Anthony MancusoPublished: September 2011, 2nd Ed.Download Forms
View ArticleHow to Form a Nonprofit Corporation
How to Form a Nonprofit CorporationBy: Attorney Anthony MancusoPublished: June 2015, 12th Ed.Download Forms
View ArticleHow to Form a Nonprofit Corporation in California
How to Form a Nonprofit Corporation in CaliforniaBy: Attorney Anthony MancusoPublished: April 2015, 16th Ed.Download Forms
View ArticleNonprofit Fundraising Registration
Nonprofit Fundraising RegistrationThe 50-State GuideBy:Stephen Fishman, J.D.& Ronald J. BarrettPublished: November 2013, 2nd Ed.
View ArticleCalifornia Secretary of State Changes Articles of Incorporation Requirements
There are new requirements regarding what must be included in articles of incorporation filed with the California Secretary of State. Starting January 1, 2013, all articles of incorporation filed with...
View ArticleUpdate to 15th edition of How to Form a Nonprofit Corporation in California
In How to Form a Nonprofit Corporation in California, we give two reasons why nonprofits should always apply for a federal tax exemption, even if they are exempt from the IRS application requirements:...
View ArticleEffective Fundraising for Nonprofits
Effective Fundraising for NonprofitsReal-World Strategies That WorkBy:Ilona Bray, J.D.Published: August 2013, 4th Ed.Download Forms
View ArticleIRS Releases New Interactive Form 1023
The IRS has released a new interactive Form 1023 (i1023) which can be used to apply for tax-exempt status under Section 501(c)(3). The revision date on the interactive form (and the current PDF...
View ArticleCalifornia Secretary of State Posts Fillable Articles of Incorporation Forms
The California Secretary of State now has fillable articles of incorporation forms for nonprofit and general stock corporations on its website. If you are forming a corporation in California, you have...
View ArticleArizona Repeals Nonprofit Fundraising Solicitation Registration Requirement
Effective June 20, 2013, Arizona repealed its solicitation registration requirements for nonprofits that fundraise in Arizona. Nonprofits no longer need to file an initial registration form or the...
View ArticleCorrection to 11th Edition of How to Form a Nonprofit Corporation and 15th...
There is an error in Chapter 8 of How to Form a Nonprofit Corporation (page 146) and Chapter 8 of How to Form a Nonprofit Corporation in California (page 178). The second sentence in the Tip icon that...
View ArticleSmaller Nonprofits Can Now Use An Easier 501(c)(3) Tax Exemption Application:...
On July 1, 2014, the IRS introduced a new, shorter application form, Form 1023-EZ, to help small charities apply for 501(c)(3) tax-exempt status more easily. Most organizations with annual gross...
View ArticleIRS Adjusts Figures Relating to Quid Pro Quo Contributions ("Low Cost" or "De...
Readers of Nolo's books on nonprofit fundraising and management are aware that nonprofits need to send a written disclosure statement to anyone who donates $75 or more, ordinarily stating the value of...
View ArticleDefault Content Bottom Nonprofits
Get InformedEmpower yourself with our plain-English informationNonprofit Law CenterStarting a Nonprofit CorporationManaging a NonprofitDo It YourselfHandle routine tasks with our productsNonprofit...
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View ArticleIRS Updates Figures for Low-Cost and Token Thank-You Gifts for 2016
As readers of Nolo's books on nonprofit fundraising and management know, nonprofits need to send a written disclosure to anyone who makes a single gift of $75 or more and receives something in return....
View ArticleIRS Decreases User Fee for IRS Form 1023-EZ
On July 1, 2016, the IRS decreased the user fee to process the Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, from $400 to...
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