What laws govern nonprofit organizations?
In the United States nonprofit organization statutes are enacted by the state, not federal or local government. Normally statutes regulating nonprofits are separate sections. In Arizona, where the ASU Lodestar Center is located, the statute is Title 10, Chapter 19 and it can be found at the following Web site: http://www.azleg.state.az.us/ArizonaRevisedStatutes.asp?Title=10 Laws providing tax exemption to nonprofit organizations are enacted by the federal government through the Treasury Department and the IRS. These laws are explained in Publication 557, available through the IRS Web site: http://www.irs.gov/publications/p557/ar01.html Additionally, some local governments such as cities and counties may impose laws that impact nonprofit organizations. These often refer to registering as a fundraising entity before undergoing solicitation activities, imposition or exemption from sales taxes, etc.
