Starting a Nonprofit, 501(c)(3) Organization
Our start-up services are designed to enable the group to meet the initial filing and reporting requirements of the Office of the Secretary of State for a charitable organization, and the requirements of the U. S. Internal Revenue Service as related to obtaining a preliminary determination letter of tax-exemption as a 501(c)(3) organization. Our staff will provide assistance to new organizations and their boards to draft essential organizational documents, including the Articles of Incorporation, Bylaws, Mission Statement, Vision Statement, and Philosophical Statement. Service elements include:
- Corporate Name Search. Our staff will conduct a preliminary name availability search to determine whether the corporate name chosen is already in use by another corporation in the state.
- Articles of Incorporation. Our office will prepare and file Articles of Incorporation with the Secretary of State for the requesting organizations. The corporation will be viewed as existing as of the date of filing unless an alternative date has been selected by the group. The State fee for filing Articles of Incorporation in most states is approximately $50. If requested, TNG will also assist the organization with a one-time filing of registration as a charitable organization, which must be filed annually (every year) after state incorporation. The State fee for registration as a charitable organization is $50.00.
- Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. This detailed form requires a three to four-year profile of the organization's income and expenses and must be accompanied by a conformed copy of the organization's Articles of Incorporation and proof of certification. A current copy of the by-laws should also be sent with the application if available. Form 8718, User Fee for Exempt Organization Determination Letter Request (which requires a federal filing fee of $150 or $500 depending on the organization's fund-raising expectations), and Form SS-4, Application for Employer Identification Number or other necessary forms will also be filed.