Kunreuther, Frances. “To 501(c)(3) or Not to 501(c)(3): Is That the Question?
Nonprofit Quarterly 10 (Winter 2003) p. 26-9. For some groups, the 501(c)(3) incorporation may not further their work. The article provides some considerations that should be examined. • Linnell, Deborah. “Founders and Other Gods.” Nonprofit Quarterly 11 (Spring 2004) p. 8-17. Explores the life cycle of a nonprofit, focusing on the role of the founder, based on work done by Karl Mathiasen. The transition from the vision of the founder to a professionally run organization can be tricky, and some founders are more able to facilitate the migration better than others. • Mancuso, Anthony. How to Form a Nonprofit Corporation. 7th ed. Berkeley, CA: Nolo Press, 2005. Written by an attorney, this is a practical step-by-step guide to forming a nonprofit organization that meets the requirements for a federal corporate income tax exemption under Section 501(c)(3) of the Internal Revenue Code. • Nonprofit Connection. Setting Up a Nonprofit Organization: What To Do Before You Incorporate.
