State Law: Forming a Nonprofit

 

Choose your state from the list below for state-specific information on forming a nonprofit organization:

Forming a Nonprofit Corporation in California

California uses the term nonprofit public benefit corporation to refer to the public charity nonprofit corporation that is the focus of this Guide. Here are the steps to form a nonprofit public benefit corporation in California. You should read this page in conjunction with the general section on forming a nonprofit corporation, which has additional steps listed that are applicable to all states. You should also familiarize yourself with sections 5110 - 6910 of the California Corporations Code (abbreviated as "Cal. Corp. Code") and with the California Secretary of State's Business Portal.

1. Choose a business name and check for availability

  • Your nonprofit's name may not be the same as, or deceptively similar to, other corporate names on file with the Secretary of State (limited exceptions apply).
  • See the Name Availability section on the California Secretary of State's Business Portal for more details.

2. Recruit and/or appoint directors

  • You must have at least one director for your nonprofit public benefit corporation.
  • You must state the number of directors in either the articles of incorporation or the bylaws of your nonprofit public benefit corporation.
  • Directors do not have to reside within California, nor do they have to be of a certain age.
  • Under California law, no more than 49 percent of a board of directors may be interested persons. An interested person is a director who provides nondirector services to the nonprofit public benefit corporation and is paid for the services rendered. The law also extends to cover any close relative of the director. For more information, see Cal. Corp. Code § 5227.

3. Incorporate your Nonprofit Organization

You should read the general discussion on how to Incorporate your Nonprofit Organization in tandem with the steps outlined here.

a. Prepare and file articles of incorporation with the Secretary of State
  • Read Cal. Corp. Code § 5130 for more information on how to construct your articles. For example, the statute requires the following statement:
This corporation is a nonprofit public benefit corporation and is not organized for the private gain of any person. It is organized under the Nonprofit Public Benefit Corporation Law for (public or charitable (insert one or both)) purposes.
  • You must file your articles of incorporation with Secretary of State's office. The filing fee is $30.

b. Create the bylaws

  • California law requires bylaws for your nonprofit public benefit corporation.
  • There are no set criteria for the content of bylaws, but they typically set forth internal rules and procedures.
  • You are not required to file bylaws with the Secretary of State, but you must keep a copy at the nonprofit public benefit corporation's principal place of business.
c. Prepare and file a Statement of Information with the Secretary of State
  • A Statement of Information is a public disclosure of information concerning a business entity operating in California, including:

i. a general description of what it does

ii. the names and address of its officers

iii. the address of its principal office

iv. the name and address of an agent to accept the delivery of legal and tax documents on behalf of the business entity

  • The filing fee is $20.
  • You can also do this online at the Secretary of State's website which has a simple, fill-in-the-blank form for the Statement of Information. Instructions are included.

d. Hold an organizational meeting

e. Create a Records Book

  • You will need a records book to store important documents concerning your nonprofit public benefit corporation.

4. Get your Employer Identification Number

Whenever you hire an employee in California, you must inform both the IRS and the State of California.

a. Federal
  • Request an Employer Identification Number ("EIN") from the IRS. This can be done via an online application.
  • The IRS details all of the necessary steps to complete, including verifying work eligibility and withholding allowances certificates, in Hiring Employees.
b. State
  • If you will be paying at least $100 to employees in a quarter (including the president), you are subject to California employment taxes and must register for a California employer account number within 15 days of paying that $100.

5. Register with the Office of the Attorney General

Once your nonprofit corporation receives donations, you must submit the Initial Registration Form CT-1 in the next 30 days to the Registry of Charitable Trusts at the California Attorney General's Office.

6. Apply for tax exemptions

All business entities are taxed in a variety of different ways. Once you've incorporated as a nonprofit public benefit corporation, you can start applying for tax exemptions.

a. Federal
  • The IRS lists a series of questions to help you determine whether your organization is eligible for federal tax exemption.
b. State
  • Apply for tax-exempt status in California by filing Form FTB 3500A, the Affirmation of Internal Revenue Code Section 501(c)(3), with the State of California Franchise Tax Board.
  • You will need to submit a copy of your federal determination letter if you have one.
c. Local

Forming a Nonprofit Corporation in Florida

Here are the steps to form a nonprofit corporation in Florida. You should read this page in conjunction with the general section on forming a nonprofit corporation, which has additional steps listed that are applicable to all states. You should also familiarize yourself with chapter 617 of the Florida Statutes (abbreviated as "Fla. Stat.") and with the Florida Department of State's Division of Corporations.


1. Choose a business name and check for availability

  • Your nonprofit's name may not be the same as, or deceptively similar to, other corporate names on file with the Secretary of State (limited exceptions apply).
  • The name must contain the terms "corporation," "incorporated," or their abbreviations, but not the term "company."


2. Recruit and/or appoint directors

  • You must have at least three directors, age eighteen or older, for your nonprofit corporation.
  • Directors do not have to reside within Florida, nor do they have to be of a certain age.


3. Incorporate your Nonprofit Organization

You should read the general section on forming a nonprofit corporation in tandem with the steps outlined here.

a. Prepare and file articles of incorporation with the Secretary of State
  • Click here to view a sample article of incorporation for a Florida nonprofit corporation.
  • The filing fee is $35; the Designation of Registered Agent fee is $35.
  • Note that you must file an Annual Report with the Division of Corporations one year after your date of incorporation.
b. Create the bylaws
  • There are no set criteria for the content of bylaws, but they typically set forth internal rules and procedures.
  • You are not required to file bylaws with the Secretary of State, but you must keep a copy at the nonprofit corporation's principal place of business.
c. Hold an organizational meeting
d. Create a Records Book
  • You will need a records book to store important documents concerning your nonprofit corporation.


4. Get your Employer Identification Number

Whenever you hire an employee in Florida, you must inform both the IRS and the State of Florida.

a. Federal
  • Request an Employer Identification Number ("EIN") from the IRS. This can be done via an online application.
  • The IRS details all of the necessary steps to complete, including verifying work eligibility and withholding allowances certificates, in Hiring Employees.
b. State


5. Register with state offices

a. Division of Consumer Services
  • If you intend to solicit contributions from Florida public, you must register with the Division of Consumer Services annually.
b. Department of Revenue
  • The Florida Department of Revenue has compiled a Start-Up Kit for New Business Owners that includes tax forms and brochures for each type of tax for which you will be responsible.


6. Apply for tax exemptions

All business entities are taxed in a variety of different ways. Once you've incorporated as a nonprofit corporation, you can start applying for tax exemptions.

a. Federal
  • The IRS lists a series of questions to help you determine whether your organization is eligible for federal tax exemption.
b. State
c. Local

Forming a Nonprofit Corporation in Georgia

Here are the steps to form a nonprofit corporation in Georgia. You should read this page in conjunction with the general section on forming a nonprofit corporation, which has additional steps listed that are applicable to all states. Additionally, you should familiarize yourself with:


1. Choose a business name and check for availability

  • Your nonprofit's name may not be the same as, or deceptively similar to, other corporate names on file with the Secretary of State (limited exceptions apply).
  • The name must contain either "corporation," "incorporated," "limited," "company," or their abbreviations.
  • Reserve your nonprofit corporation's name through the online Name Reservation system.


2. Recruit and/or appoint directors

  • You must have at least one director, age eighteen or older, for your nonprofit corporation.
  • Directors do not have to reside within Georgia, nor do they have to be of a certain age.


3. Incorporate your Nonprofit Organization

You should read the general section on forming a nonprofit corporation in tandem with the steps outlined here.

a. Prepare and file articles of incorporation with the Secretary of State

  • The filing fee is $100.
  • When filing your articles of incorporation, you must also submit a Transmittal Information Form. This form certifies that you are filing articles of incorporation and will fulfill the publishing requirement explained in the next step.
b. Publish a notice of intent to incorporate
  • Under Georgia law, you must publish a notice of intent to incorporate in a local newspaper.
  • Send $40 to the newspaper within a day of filing your articles of incorporation.
  • For more information on what the publication should look like, refer to the Secretary of State's Filing Procedures Guide.
c. Create the bylaws
  • There are no set criteria for the content of bylaws, but they typically set forth internal rules and procedures.
  • You are not required to file bylaws with the Secretary of State, but you must keep a copy at the nonprofit corporation's principal place of business.
d. Hold an organizational meeting
e. Create a Records Book
  • You will need a records book to store important documents concerning your nonprofit corporation.


4. Get your Employer Identification Number

Whenever you hire an employee in Georgia, you must inform both the IRS and the state of Georgia.

a. Federal
  • Request an Employer Identification Number ("EIN") from the IRS. This can be done via an online application.
  • The IRS details all of the necessary steps to complete, including verifying work eligibility and withholding allowances certificates, in Hiring Employees.
b. State


5. Register with the state of Georgia

a. Georgia Secretary of State
  • If your nonprofit corporation will accept and/or solicit donations you must register with the the Secretary of State Charitable Organizations department.
b. Office of Secretary of State

 


6. Apply for tax exemptions

All business entities are taxed in a variety of different ways. Once you've incorporated as a nonprofit corporation, you can start applying for tax exemptions.

a. Federal
  • The IRS lists a series of questions to help you determine whether your organization is eligible for federal tax exemption.
b. State
  • After you have received your tax exempt determination letter from the IRS, apply for state income tax exemption using Form 3605.
c. Local

Forming a Nonprofit Corporation in Illinois

Here are the steps to form a nonprofit corporation in Illinois. You should read this page in conjunction with the general section on forming a nonprofit corporation, which has additional steps listed that are applicable to all states. You should also familiarize yourself with chapter 805, act 105 of the Illinois Compiled Statutes (abbreviated here as "Ill. Comp. Stat.") and with the Illinois Secretary of State's Guide for Organizing Not-For-Profit Corporations.


1. Choose a business name and check for availability

  • Your nonprofit's name may not be the same as, or deceptively similar to, other corporate names on file with the Secretary of State (limited exceptions apply).
  • If the name implies that the corporation is for-profit, it must be followed by the letters "NFP."


2. Recruit and/or appoint directors

  • You must have at least three directors for your nonprofit corporation.
  • Directors do not have to reside within the state of Illinois, nor do they have to be of a certain age.


3. Incorporate your Nonprofit Organization

You should read the general section on forming a nonprofit corporation in tandem with the steps outlined here.

a. Prepare and file articles of incorporation with the Secretary of State

  • You must be at least eighteen years of age to be an incorporator in Illinois.
  • The filing fee is $50.
  • Click here for a sample articles of incorporation for a nonprofit corporation.
  • After you file your articles of incorporation, the Secretary of State will send you a certificate of incorporation. Within fifteen days of receiving this certificate, you must record both it and your articles of incorporation with the Office of the Recorder of Deeds in the county where your nonprofit corporation's registered office is located.
b. Create the bylaws
  • There are no set criteria for the content of bylaws, but they typically set forth internal rules and procedures.
  • You are not required to file bylaws with the Secretary of State, but you must keep a copy at the nonprofit corporation's principal place of business.
c. Hold an organizational meeting
d. Create a Records Book
  • You will need a records book to store important documents concerning your nonprofit corporation.


4. Get your Employer Identification Number

Whenever you hire an employee in Illinois, you must inform both the IRS and the state of Illinois.

a. Federal
  • Request an Employer Identification Number ("EIN") from the IRS. This can be done via an online application.
  • The IRS details all of the necessary steps to complete, including verifying work eligibility and withholding allowances certificates, in Hiring Employees.
b. State


5. Register with the state of Illinois

a. Office of the Attorney General
  • The filing fee is $15.
b. Department of Revenue


6. Apply for tax exemptions

All business entities are taxed in a variety of different ways. Once you've incorporated as a nonprofit corporation, you can start applying for tax exemptions.

a. Federal
  • The IRS lists a series of questions to help you determine whether your organization is eligible for federal tax exemption.
b. State
  • Once you obtain federal tax-exempt status, you do not need to file any paperwork with Illinois to qualify for state income tax exemption, and you do not need to file a state tax return.
  • Contact the Sales Tax Division with the Department of Revenue to see if you qualify for a state sales tax exemption.
c. Local

Forming a Nonprofit Corporation in Indiana

Here are the steps to form a nonprofit corporation in Indiana. You should read this page in conjunction with the general section on forming a nonprofit corporation, which has additional steps listed that are applicable to all states. You should also familiarize yourself with Title 23, Article 17 of the Indiana Code (abbreviated here as "Ind. Code"), and with the Indiana Secretary of State's Business Services Division.


1. Choose a business name and check for availability

  • Your nonprofit's name may not be the same as, or deceptively similar to, other corporate names on file with the Secretary of State (limited exceptions apply).
  • The name must contain either "corporation," "incorporated," "limited," "company," or their abbreviations


2. Recruit and/or appoint directors

  • You must have at least three directors for your nonprofit corporation.
  • Directors do not have to reside within the state of Indiana, nor do they have to be of a certain age.


3. Incorporate your Nonprofit Organization

You should read the general section on forming a nonprofit corporation in tandem with the steps outlined here.

a. Prepare and file articles of incorporation with the Secretary of State
  • The filing fee is $30.
  • Click herefor a sample articles of incorporation.
  • Read Ind. Code § 23-17-3-1 for more information on how to construct your articles. For example, the statute requires the following statement:
This corporation is a public benefit corporation.
  • Note that you must file an annual Business Entity Report with the Secretary of State. The filing fee is $10, and the form can be filled out online at the Indiana Secretary of State's website. The information required on the report is basic business information, such as the names of all directors and officers and the business's principal location.
b. Create the bylaws
  • There are no set criteria for the content of bylaws, but they typically set forth internal rules and procedures.
  • You are not required to file bylaws with the Secretary of State, but you must keep a copy at the nonprofit corporation's principal place of business.
c. Hold an organizational meeting
d. Create a Records Book
  • You will need a records book to store important documents concerning your nonprofit corporation.


4. Get your Employer Identification Number

Whenever you hire an employee in Indiana, you must inform both the IRS and the State of Indiana.

a. Federal
  • Request an Employer Identification Number ("EIN") from the IRS. This can be done via an online application.
  • The IRS details all of the necessary steps to complete, including verifying work eligibility and withholding allowances certificates, in Hiring Employees.
b. State


5. Register with state offices

a. Office of the Attorney General
  • However, you do not need to register your nonprofit corporation with the Indiana Attorney General's Office if your nonprofit corporation solicits on its own behalf.
b. Department of Revenue

6. Apply for tax exemptions

Once you've incorporated as a nonprofit corporation, you can start applying for tax exemptions.

a. Federal
  • The IRS lists a series of questions to help you determine whether your organization is eligible for federal tax exemption.

b. State

  • Once you have received your determination letter from the IRS, file Form NP-20A with the Indiana Department of Revenue to obtain state corporate income tax exemption.
  • You must submit Form NP-20A to the Indiana Department of Revenue to apply for sales tax exemption.
c. Local

Forming a Nonprofit Corporation in Massachusetts

Here are the steps to form a nonprofit corporation in Massachusetts. You should read this page in conjunction with the general section on forming a nonprofit corporation, which has additional steps listed that are applicable to all states. You should also familiarize yourself with chapter 180 of the Massachusetts General Laws (abbreviated here as "Mass. Gen. Laws"), and with the Massachusetts Secretary of the Commonwealth's Corporations Division. Another terrific resource is the Massachusetts Board of Library Commissioners' guide on Becoming A Non-Profit, Tax-Exempt Corporation in Massachusetts.


1. Choose a business name and check for availability

  • Your nonprofit corporation's name may not be the same as, or deceptively similar to, other corporate names on file with the Secretary of State (limited exceptions apply).
  • The name must contain either "corporation," "incorporated," "limited," or their abbreviations.

2. Recruit and/or appoint directors

  • You must have at least one director for your nonprofit corporation.
  • Directors do not have to reside within the state of Massachusetts, nor do they have to be of a certain age.


3. Incorporate your Nonprofit Organization

You should read the general section on forming a nonprofit corporation in tandem with the steps outlined here.

a. Prepare and file articles of incorporation with the Secretary of State

  • You must be at least eighteen years old be an incorporator in Massachusetts.
  • The filing fee is $35.
  • Click here for a sample articles of incorporation.
  • Note that you will have to file an Annual Report with the Secretary of the Commonwealth one year after your date of creation. The filing fee is $15, and the information required on the report is basic business information, such as the names of all officers and directors and the business's principal location.
b. Create the bylaws
  • There are no set criteria for the content of bylaws, but they typically set forth internal rules and procedures.
  • You are not required to file bylaws with the Secretary of State, but you must keep a copy at the nonprofit corporation's principal place of business.
c. Hold an organizational meeting
d. Create a Records Book
  • Massachusetts law does not set forth specific record-keeping requirements for nonprofit corporations.

4. Get your Employer Identification Number

Whenever you hire an employee in Massachusetts, you must inform both the IRS and the Commonwealth of Massachusetts.

a. Federal
  • Request an Employer Identification Number ("EIN") from the IRS. This can be done via an online application.
  • The IRS details all of the necessary steps to complete, including verifying work eligibility and withholding allowances certificates, in Hiring Employees.
b. State

5. Register with the Commonwealth of Massachusetts

a. Division of Public Charities at the Attorney General's office
  • If you plan to solicit donations from the public, you must get a Certificate of Solicitation from the Division of Public Charities at the Attorney General's office.
  • To get the certificate, you will need to file one of the two forms:

Short Form PC - File a Short Form PC if you have not yet completed your first fiscal year and intend to solicit donations. The Short Form PC is intended to inform the Attorney General's office of your fundraising activities for the upcoming year.The filing fee for the Short Form PC is $50.

Form PC - After your first fiscal year, you must file a regular Form PC on an annual basis. The Form PC serves to inform the Attorney General's office of the manner in which your nonprofit corporation conducts its solicitation of funds. The filing fee varies based on gross revenue starting at $35 for gross revenue under $100,000. You are exempt from this requirement if you are not going to raise more than $5000 per year, or if your contributions will come from ten or less individuals and all of your organization's functions will be performed by volunteers.

b. Department of Revenue
  • You must register for taxes using the Massachusetts Department of Revenue's Business Registration page.
  • Refer to Massachusetts Department of Revenue's other publications for more information.

6. Apply for tax exemptions

Once you've incorporated as a nonprofit corporation, you can start applying for tax exemptions.

a. Federal
  • The IRS lists a series of questions to help you determine whether your organization is eligible for federal tax exemption.
b. State
  • Once you have received your determination letter from the IRS you can apply to the Massachusetts Department of Revenue for a state income tax exemption.
  • Your nonprofit corporation may also be eligible for an exemption on state sales tax. Contact the Bureau of Sales Excise with the Department of Revenue for more information.
c. Local

Forming a Nonprofit Corporation in Michigan

Here are the steps to form a nonprofit corporation in Michigan. You should read this page in conjunction with the general section on forming a nonprofit corporation, which has additional steps listed that are applicable to all states. You should also familiarize yourself with chapter 45 of the Michigan Compiled Laws (abbreviated here as "Mich. Comp. Laws"), and with the Michigan Department of Labor and Economic Growth.


1. Choose a business name and check for availability

  • Your nonprofit corporation's name may not be the same as, or deceptively similar to, other corporate names on file with the Secretary of State (limited exceptions apply).
  • See the Department of Labor and Economic Growth's Name Availability resource for more information.

2. Recruit and/or appoint directors

  • You must have at least one director for your nonprofit corporation.
  • Directors do not have to reside within the state of Michigan.
  • Directors may be sixteen or seventeen years old, but the nonprofit corporation then faces certain requirements on quorum and the articles of incorporation.

3. Incorporate your Nonprofit Organization

You should read the general section on forming a nonprofit corporation in tandem with the steps outlined here.
a. Prepare and file articles of incorporation with the Secretary of State
  • You must file your articles of incorporation with the Michigan Secretary of State.
  • The filing fee is $20.
  • Click here for a sample articles of incorporation.
  • See the Michigan Secretary of State's Review Procedures manual for more detailed information on how to draft an articles of incorporation.
  • Note that you must file an Annual Report with the Secretary of State every two years after your date of creation. The filing fee is $20, and the information required on the report is basic business information, such as the names of all officers and directors and the business's principal location.
b. Create the bylaws
  • There are no set criteria for the content of bylaws, but they typically set forth internal rules and procedures.
  • You are not required to file bylaws with the Secretary of State, but you must keep a copy at the nonprofit corporation's principal place of business.
c. Hold an organizational meeting
d. Create a Records Book
  • You will need a records book to store important documents concerning your nonprofit corporation.

4. Get your Employer Identification Number

Whenever you hire an employee in Michigan, you must inform both the IRS and the state of Michigan.

a. Federal
  • Request an Employer Identification Number ("EIN") from the IRS. This can be done via an online application.
  • The IRS details all of the necessary steps to complete, including verifying work eligibility and withholding allowances certificates, in Hiring Employees.
b. State

5. Register with state offices

a. The Attorney General's office
  • You may need to obtain a Charitable Solicitation License from the Michigan Attorney General.
  • In general, a license is required if you raise more than $8000 per year and pay someone for fundraising services.
b. Department of Revenue

6. Apply for tax exemptions

Once you've incorporated as a nonprofit corporation, you can start applying for tax exemptions.
a. Federal
  • The IRS lists a series of questions to help you determine whether your organization is eligible for federal tax exemption.
b. State
  • Once you receive your federal 501(c)(3) exemption your nonprofit corporation will automatically be exempt from the Michigan Single Business Tax (a tax that combines state corporate income taxes and certain other taxes into a single tax).
c. Local

Forming a Nonprofit Corporation in New Jersey

Here are the steps to form a nonprofit corporation in New Jersey. You should read this page in conjunction with the general section on forming a nonprofit corporation, which has additional steps listed that are applicable to all states. You should also familiarize yourself with:

1. Choose a business name and check for availability

  • Your nonprofit corporation's name may not be the same as, or deceptively similar to, other corporate names on file with the Secretary of State (limited exceptions apply).
  • The name must contain either "A New Jersey nonprofit corporation," "incorporated," or their abbreviations.

2. Recruit and/or appoint trustees

  • Directors are known as "trustees" in New Jersey.
  • You must have at least three trustees, age eighteen or older, for your nonprofit corporation.
  • Trustees do not have to reside within the state of New Jersey.

3. Incorporate your Nonprofit Organization

You should read the general section on forming a nonprofit corporation in tandem with the steps outlined here.

a. Prepare and file articles of incorporation

  • You must be at least eighteen years of age to incorporate in New Jersey.
  • The filing fee is $75.
  • Click here for a sample articles of incorporation.
  • Note that you must file an Annual Report with the Division of Revenue every year after your date of creation. The filing fee is $75, and the information required on the report is basic, such as the names of all officers and directors and the business's principal location.
b. Create the bylaws
  • There are no set criteria for the content of bylaws, but they typically set forth internal rules and procedures.
  • You are not required to file bylaws with the Secretary of State, but you must keep a copy at the nonprofit corporation's principal place of business.
c. Hold an organizational meeting
d. Create a Records Book
  • New Jersey law does not set forth specific record-keeping requirements for nonprofit corporations.
  • See records book to determine which documents of your nonprofit corporation to store at its principal place of business.

4. Get your Employer Identification Number

Whenever you hire an employee in New Jersey, you must inform both the IRS and the state of New Jersey.

a. Federal
  • Request an Employer Identification Number ("EIN") from the IRS. This can be done via an online application.
  • The IRS details all of the necessary steps to complete, including verifying work eligibility and withholding allowances certificates, in Hiring Employees.
b. State

5. Register with state offices

a. The Attorney General's office
  • After your first fiscal year (and each year thereafter), if you have solicited more than $10,000 in donations that year or if you have paid someone for fundraising services, you must register with the New Jersey Charities Registration.
  • You can find forms and information about the registration process here.
  • The filing fee is based on the amount you have raised: $30 for amounts under $25,000 and topping off at $250 for amounts more than $500,000.
b. Department of Revenue


6. Apply for tax exemptions

Once you've incorporated as a nonprofit corporation, you can start applying for tax exemptions.

a. Federal
  • The IRS lists a series of questions to help you determine whether your organization is eligible for federal tax exemption.
b. State
c. Local

Forming a Nonprofit Corporation in New York

Here are the steps to form a nonprofit corporation in New York. You should read this page in conjunction with the general section on forming a nonprofit corporation, which has additional steps listed that are applicable to all states. You should also familiarize yourself with:

Not-for-Profit Corporation Law in New York (abbreviated here as "N.Y. N.P. Corp. Law"); note that the link is to the entire code, so click on the "Not-for-Profit Corporation" link and then drill down to specific provisions The New York Secretary of State's Guide to Forming a Not-For-Profit Corporation


1. Choose a business name and check for availability

  • Your nonprofit corporation's name may not be the same as, or deceptively similar to, other corporate names on file with the Department of State (limited exceptions apply).
  • The name of your nonprofit corporation must contain one of the following words: "Corporation," "Incorporated," "Limited," or their abbreviations. See N.Y. N.P. Corp. Law §§ 301-302 for more information on all the naming requirements.


2. Recruit and/or appoint directors

You must have at least three directors, eighteen or older, for your nonprofit corporation; for exceptions see N.Y. N.P. Corp. Law §701. Directors do not have to reside within the state of New York.


3. Incorporate your Nonprofit Organization

You should read the general discussion on how to Incorporate your Nonprofit Organization in tandem with the steps outlined here.

a. Prepare and file articles of incorporation with the Department of State

  • Incorporators must be at least eighteen years of age.
  • Under New York law, nonprofit corporations formed for 501(c)(3) purposes are termed Type B nonprofit corporations. Your articles of incorporation must state that you are forming a Type B corporation.
  • The filing fee is $75.
  • Click here for a sample articles of incorporation.
b. Create the bylaws
  • There are no set criteria for the content of bylaws, but they typically set forth internal rules and procedures.
  • You are not required to file bylaws with the Secretary of State, but you must keep a copy at the nonprofit corporation's principal place of business.
c. Hold an organizational meeting
d. Create a Records Book
  • You will need a records book to store important documents concerning your nonprofit corporation.
4. Get your Employer Identification Number

Whenever you hire an employee in New York, you must inform both the IRS and the state of New York.

a. Federal
  • Request an Employer Identification Number ("EIN") from the IRS. This can be done via an online application.
  • The IRS details all of the necessary steps to complete, including verifying work eligibility and withholding allowances certificates, in Hiring Employees.
b. State

5. Register with state offices

a. New York Attorney General
b. New York State Department


6. Apply for tax exemptions

Once you've incorporated as a nonprofit corporation, you can start applying for tax exemptions.

a. Federal
  • The IRS lists a series of questions to help you determine whether your organization is eligible for federal tax exemption.
b. State
  • File Form ST-119.2 for state and local sales tax exemptions. Contact the Sales Tax Information Center (1-800-698 2909) at the Tax Department for the form as it is not available online.
c. Local

Forming a Nonprofit Corporation in North Carolina

Here are the steps to form a nonprofit corporation in North Carolina. You should read this page in conjunction with the general section on forming a nonprofit corporation, which has additional steps listed that are applicable to all states. You should also familiarize yourself with chapter 55A of the North Carolina General Statutes (abbreviated here as "N.C. Gen. Stat."), and with the North Carolina Secretary of State's Corporations Division. The division has a helpful publication: Incorporating Your Non-Profit in North Carolina, which you can download by scrolling to the section headed "Guidelines to Incorporating" and selecting the "Nonprofit Corporation".


1. Choose a business name and check for availability

  • Your nonprofit corporation's name may not be the same as, or deceptively similar to, other corporate names on file with the Secretary of State (limited exceptions apply).
  • The name must contain either " corporation," "incorporated," "company," "limited," or their abbreviations. Search for a Corporation by Name to determine name availability.

2. Recruit and/or appoint directors

  • You must have at least one director for your nonprofit corporation.
  • Directors do not have to reside within the state of North Carolina, nor to they have to be of a certain age.

3. Incorporate your Nonprofit Organization

You should read the general section on forming a nonprofit corporation in tandem with the steps outlined here.

a. Prepare and file articles of incorporation
  • You must file your articles of incorporation with the North Carolina Department of the Secretary of State Corporations Division by mail or in-person delivery.
  • The filing fee is $60.
  • Click here for a sample articles of incorporation.
b. Create the bylaws
  • There are no set criteria for the content of bylaws, but they typically set forth internal rules and procedures.
  • You are not required to file bylaws with the Department of State, but you must keep a copy at the nonprofit corporation's principal place of business.
c. Hold an organizational meeting
d. Create a Records Book
  • You will need a records book to store important documents concerning your nonprofit corporation.

4. Get your Employer Identification Number

Whenever you hire an employee in North Carolina, you must inform both the IRS and the state of North Carolina.

a. Federal
  • Request an Employer Identification Number ("EIN") from the IRS. This can be done via an online application.
  • The IRS details all of the necessary steps to complete, including verifying work eligibility and withholding allowances certificates, in Hiring Employees.
b. State


5. Register with state offices

a. N.C. Department of the Secretary of State Solicitation Licensing Section
  • However, if you receive less than $25,000/year in contributions, and you do not pay officers, directors, incorporators, fundraisers, or lawyers for their services, you need not apply for the license. See N.C. Gen. Stat. § 131F-3 for more information.
  • The license must be renewed annually.
b. Department of Revenue

6. Apply for tax exemptions

Once you've incorporated as a nonprofit corporation, you can start applying for tax exemptions.

a. Federal
  • The IRS lists a series of questions to help you determine whether your organization is eligible for federal tax exemption.

b. State

c. Local

Forming a Nonprofit Corporation in Ohio

Here are the steps to form a nonprofit corporation in Ohio. You should read this page in conjunction with the general section on forming a nonprofit corporation, which has additional steps listed that are applicable to all states. You should also familiarize yourself with:

Chapter 1702 of the Ohio Revised Code (abbreviated here as "Ohio Rev. Code"), The Ohio Secretary of State's Business Services, and The Legal Information for Nonprofit Corporations created by the Ohio State Bar Foundation and the Ohio Association of Nonprofit Organizations.

1. Choose a business name and check for availability

  • Your nonprofit corporation's name may not be the same as, or deceptively similar to, other corporate names on file with the Secretary of State (limited exceptions apply).


2. Recruit and/or appoint directors

  • You must have at least three directors for your nonprofit corporation.
  • Directors do not have to reside within Ohio, nor do they have to be of a certain age.
  • The Ohio Attorney General has a Guide for Board Members which explains the duties and responsibilities that directors owe to a nonprofit organization.


3