First class of C4F

1. Examining the
Non-profit
application form

2. Many make the process of 1. Incorporate a nonprofit corporation in the state you
starting a nonprofit and reside in
filling out the 501c3  2. Create Bylaws and articles of incorporation in
application difficult when in which to govern your corporation
actuality it is a fairly simple
process. Many when  2. Apply for tax exempt status by filling out and
filing the IRS Form 1023 (501c3 application)
starting a nonprofit search
for the “501c3 Application,”  3. Apply for an EIN number
when in reality there are
more steps than just the  4. Apply for a business license
application.  5. Open a bank account once the nonprofit
There are countless companies corporation is established
that make their living off of
charging exorbitant fees to However, starting a nonprofit through a fiscal sponsor is certainly
help others who want to an easier route since there is no 501c3 application. Fiscal
start a nonprofit. It is not Sponsorship is a formal arrangement in which a 501c3 public
necessary to pay someone charity sponsors a project that needs nonprofit status.
else money to fill out the Typically, a nonprofit set up through Fiscal Sponsorship
501c3 application when takes less than 4 weeks to get approved and less that $400
starting a nonprofit. to establish.
Instead, starting a nonprofit
can be done quickly and
easily.

3. The IRS Form is 32 pages long, takes and average IRS User Fees Unchanged for 2012
of four hours to learn and 8 hours to fill it out.
 The IRS has just released Revenue Procedure 2012-8,
To achieve 501(c)(3) status, you must file IRS Form which provides details
1023 which is the Application for Recognition
of Exemption Under Section 501(c)(3) of the  about IRS User Fees. All fees for exemption applications
remain the same:
Internal Revenue Code.
You can get a copy of this form plus instructions  - $400 for applicants whose gross receipts average
for filling it out, and other helpful IRS $10,000 or less
publications, by calling 800-TX-FORM,  - $850 for applicants whose gross receipts average more
visiting your local IRS office, or by going to than $10,000
the IRS
- $3,000 for group exemptions
How to Form a Nonprofit Corporation, by 
Anthony Mancuso provides information on  - $100 for small organizations seeking reinstatement after
state, as well as federal, tax exemptions. automatic
 revocation (must meet IRS guidelines for Transitional
Relief)
The hardest part of
the application
process

4. Appoint directors.
501(c)(3) Organizations Must Fulfill the
Following Responsibilities: A nonprofit'sdirectors make the major policy and financial
decisions for the nonprofit. Many states allow nonprofits
 Keep Adequate Records to have just one director, but other states require at least
 File Required Returns three.
 Provide Donor Substantiation
 Obey Disclosure Laws Hold a meeting of the board.
 Generate Public Support At the first meeting of the board of directors, the directors take
 Avoid "Excess Benefits" for insiders care of formalities such as adopting the bylaws, electing
 Shun Political Activity officers, and recording the receipt of federal and state tax
exemptions. After the meeting is completed,minutes of
 Limit Legislative Activity
the meeting should be created and filed in the nonprofit's
 Limit Unrelated Business Activity records binder. For more information, see Nolo's article
Protecting Your Nonprofit Corporation's Tax-Exempt
Status.
Obtain licenses and permits.
Check with your state department of consumer affairs (or
similar state licensing agency) for information concerning
state licensing requirements for your type of organization.
For instance,if you sell anything to consumers, you'll need
Have a plan for each a sales tax permit, and your activitiesmay require a
zoning permit.
one of these items

5. The family is the anchor of our nation and the substance of a well grounded community
BYLAWS
Bylaws are the ruling documents of an organization or, in this case, the organization’s board of directors. Bylaws are
critical, because they tell the board how to conduct its business. However, because bylaws are more or less set in
stone, it is in the interest of the board to keep them as brief as possible. Bylaws should set forth the basic
structure and abilities of the board. Everything else – such as policy recommendations – should be kept
elsewhere.
Because bylaws are legal documents, and because the inclusion requirements for them vary from state to state, you
should consult a lawyer or other professional before adopting any bylaws.
Bylaws can also restrict what the board can and can't do with the executive director. One ED from a church set up
the bylaws so that the board couldn't fire him. This is something to consider if one puts their heart and soul into
a business and doesn't want a board to form subjective opinions and challenge authority of the founder. In this
case it backfired because the pastor went off the deep end and it ended up tearing the church apart while
costing phenomenal amounts of money and accumulated properties.
I witnessed the opposite of such an event. A man started a homeless training program and was doing a bang up job
just to have the board fire him. He opened up another non-profit, made sure the board could not fire him and
has one of the most prolific, thriving non-profit training programs for homeless in Seattle in the state.
Bylaws can be relatively simple to begin with to get approved then adapt to the changing corporate environment
that often becomes legally complex.
A board is like having a jury. The board makes the final decision right or wrong. The bylaws must have checks and
balances to avoid arbitrary decision making. Here is an example of bylaws that is pretty good. Must be
downloaded: http://www.ptotoday.com/filesharing/getrateit/65-pto-today-sample-bylaws

6. Articles of Incorporation provide information such When you incorporate as a nonprofit, the state in
as: which you incorporate will require Articles of
The corporation's name Incorporation. What is required may differ
The name of the person(s) organizing the from state to state. It is important to contact
corporation the state office (usually the Secretary of State)
responsible for incorporations to find out what
Purposes for which the corporation is formed the requirements are. Many state offices will
Wording that states that no part of the assets of the provide a packet of information about how to
nonprofit corporation are to benefit the incorporate as a nonprofit and even samples of
members. articles of incorporation or fill-in-the-blank
Number and names of the corporation's initial forms that you can use.
board of directors. Here is a link to a standard format for articles of
The initial director(s) or registered agent. incorporation:
Location of the corporation's registered office http://form1023.org/how-to-draft-articles-of-
where legal papers can be served to the incorporation
corporation if necessary.
The Articles of Incorporation do not go into the
details of how the corporation will be run.
That is spelled out in the corporation's bylaws.

7. Add the following to your portfolio and resume:
 Researched basic non-profit steps to
incorporate in-state and IRS requirements
 Grasped an introductory presentation on
bylaws and articles of incorporation
 Reviewed organizational and management
skills necessary for founders