How do I start a 501(c)(3) nonprofit organization?
There are two major components to establishing a 501(c)(3) nonprofit organization: establishing the corporation and obtaining tax-exempt status. The specific requirements for incorporation vary from state to state. However, the process for obtaining tax-exempt status is the same for all 501(c)(3) nonprofit organizations. Tax-exempt organizations are strictly limited in the type and extent of lobbying activities they are permitted to conduct. In addition, certain kinds of tax-exempt organizations are prohibited from any lobbying activity, according to the Internal Revenue Service and Nolo, a publisher of legal information.Forming the Nonprofit CorporationAn organization that intends to apply for tax exempt status must first establish its identity as a nonprofit corporation within its particular state. This process is similar to that for regular corporations: registering a name, obtaining a federal Employer Identification Number (EIN), and filing the articles of incorporation. These docu