Nonprofit Guides and Resources
Guides to forming a nonprofit corporation and applying for 501(c)(3) tax-exempt status with the IRS.
100 articles
501(c)(3) vs. 501(c)(4)
Compare 501(c)(3) and 501(c)(4) organizations, including donation deductibility, political campaign and lobbying limits, and IRS filing requirements.
501(c)(3) vs. 501(c)(6)
Compare 501(c)(3) charities and 501(c)(6) business leagues, including purpose, whether donations are tax-deductible, and IRS application forms and fees.
501(c)(3) vs. 501(c)(7)
Compare 501(c)(3) charities and 501(c)(7) social clubs, including donor tax deductions, nonmember income limits, and annual filing rules, per the IRS.
Best States to Form a Nonprofit
Compare nonprofit incorporation fees, annual report rules, and charitable-registration requirements in Texas, Delaware, California, Illinois, and more.
Can a 501(c)(3) Participate in Political Campaigns?
Find out why a 501(c)(3) cannot participate in political campaigns, what counts as intervention, what voter education is still allowed, and the penalties.
Can a Nonprofit Founder Be Paid?
Find out whether a nonprofit founder can draw a salary, what reasonable compensation means to the IRS, and how excess benefit rules limit the amount.
Can a Nonprofit Have Employees?
Find out whether a nonprofit can have employees, including payroll tax withholding, the FUTA exemption, minimum wage rules, and volunteer limits.
Can a Nonprofit Lobby?
Find out whether a 501(c)(3) nonprofit can lobby, including the substantial part test, the 501(h) expenditure test, and its dollar limits.
Can a Nonprofit Make a Profit?
Find out whether a nonprofit can make a profit, how a surplus must be reinvested in its mission, and when unrelated business income gets taxed.
Can a Nonprofit Own an LLC?
Find out whether a 501(c)(3) can own an LLC, how a wholly owned single-member LLC is taxed, and when donations to it still count as deductible gifts.
Can a Nonprofit Own Property?
Find out whether a nonprofit can own real estate, including title, mortgages, property tax exemption rules, and when rental income gets taxed.
Can a Nonprofit Start a Business?
Find out whether a 501(c)(3) nonprofit can start a business, how related and unrelated business income are taxed differently, and subsidiary options.
Can Nonprofit Board Members Be Paid?
Find out when nonprofit board members can be paid, the reasonable compensation standard, and the excess benefit transaction penalty for overpaying one.
Can One Person Start a Nonprofit?
Find out whether one person can start a nonprofit, why most states require more than one board member for 501(c)(3) status, and what to do if you're solo.
Do Nonprofits Need to Register Before Fundraising?
Find out whether a nonprofit must register before soliciting donations, which states require it, and what happens if you fundraise unregistered.
Does a Nonprofit Need a Registered Agent?
Find out whether a nonprofit corporation needs a registered agent, what the role actually covers, and who at the organization can fill it.
Form 990-N vs. Form 990-EZ vs. Form 990
Compare Form 990-N, Form 990-EZ, and Form 990 by gross receipts and asset thresholds, what each form requires, and which one your nonprofit must file.
Form 1023 vs. Form 1023-EZ
Compare Form 1023 and Form 1023-EZ, including eligibility limits, the $275 and $600 IRS user fees, and how long each takes the IRS to review.
How Long Does 501(c)(3) Approval Take?
Find out how long 501(c)(3) approval takes, including IRS timelines for Form 1023-EZ versus Form 1023, and what can slow an application down.
How Many Board Members Does a Nonprofit Need?
Find out how many board members a nonprofit needs, including state minimums like Illinois's three-director rule and the IRS's governance expectations.
How Much Does It Cost to Start a Nonprofit?
See what it costs to start a nonprofit, including state incorporation fees, the IRS 501(c)(3) user fee, EIN costs, and ongoing annual filing fees.
How Nonprofits Pay Employees
Learn how nonprofits pay employees, including payroll withholding, the 501(c)(3) FUTA exemption, minimum wage rules, and volunteer versus employee status.
How to Accept Donations for a Nonprofit
Learn how to accept donations for a nonprofit, including the $250 acknowledgment rule, quid pro quo disclosures, and state fundraising registration.
How to Add or Remove Nonprofit Directors
Learn how to add or remove nonprofit board directors, including bylaws procedures, board resolutions, and when a state or IRS filing is required.
How to Amend Nonprofit Articles of Incorporation
Learn how to amend nonprofit articles of incorporation, including board approval, state filing fees in California and Illinois, and notifying the IRS.
How to Apply for 501(c)(3) Tax-Exempt Status
Learn how to apply for 501(c)(3) status, including Form 1023 vs. 1023-EZ, IRS user fees, eligibility limits, and processing times.
How to Apply for Nonprofit Grants
Learn how to apply for nonprofit grants on Grants.gov, including the SAM.gov and Unique Entity ID steps and what makes an application competitive.
How to Change a Nonprofit Address
Learn how to change a nonprofit's address with the IRS, your state filing office, and the U.S. Postal Service, and which records to update first.
How to Change a Nonprofit Name
Learn how to change a nonprofit's legal name, including amending articles of incorporation, reporting the change to the IRS, and updating registrations.
How to Change a Nonprofit Registered Agent
Learn how to change a nonprofit's registered agent, including the state forms and fees involved, using California and Illinois as examples.
How to Check Nonprofit Name Availability
Learn how to check nonprofit name availability through your state's filing office, name search tools, and reservation fees before you incorporate.
How to Choose a Nonprofit Formation Service
Learn how to choose a nonprofit formation service, including what it does and doesn't cover, registered agent requirements, and questions to ask first.
How to Choose a Nonprofit Name
Learn how to choose a nonprofit name, including state distinguishability rules, corporate designators, trademark checks, and name reservations.
How to Choose a Registered Agent for a Nonprofit
Learn how to choose a registered agent for a nonprofit, including when a board member can serve and when a commercial service fits better.
How to Create a Nonprofit Budget
Learn how to create a nonprofit budget, including the program, management, and fundraising expense categories Form 990 requires.
How to Create a Nonprofit Conflict of Interest Policy
Learn how to create a nonprofit conflict of interest policy, including the parts the IRS looks for, its sample language, and how to apply it in practice.
How to Create a Nonprofit Document Retention Policy
Learn how to create a nonprofit document retention policy, including what Form 990 asks, federal record-destruction law, and retention periods.
How to Create a Nonprofit Mission Statement
Learn how to write a nonprofit mission statement that explains who you serve and why, and how it differs from the IRS's required purpose clause.
How to Create a Nonprofit Whistleblower Policy
Learn how to create a nonprofit whistleblower policy that satisfies Form 990's governance question, with the three elements the IRS looks for.
How to Create Nonprofit Board Resolutions
Learn how to create nonprofit board resolutions, including what to include, when a written consent works instead, and common resolutions to keep on file.
How to Dissolve a Nonprofit
Learn how to dissolve a nonprofit, including board approval, alternatives to full dissolution, where remaining assets can go, and a realistic timeline.
How to File a Nonprofit Annual Report
Learn how to file a nonprofit's state annual report, including who signs it, what information it asks for, typical fees, and what happens if you miss it.
How to File Nonprofit Articles of Incorporation
Learn how to file nonprofit articles of incorporation, including required information, state filing fees, and what to include before applying to the IRS.
How to Find Grants for a New Nonprofit
Learn how to find grants for a new nonprofit by searching Grants.gov by eligibility, and why many federal grants favor established organizations.
How to Form a Nonprofit Corporation
Learn how to form a nonprofit corporation, including naming, registered agents, articles of incorporation, bylaws, an EIN, and 501(c)(3) status.
How to Form a Nonprofit in California
Learn how to form a nonprofit in California, including the $30 filing fee, Attorney General registration, Statement of Information, and annual RRF-1 fee.
How to Form a Nonprofit in Delaware
Learn how to form a nonprofit in Delaware, including the non-stock Certificate of Incorporation fee, registered agent rule, and annual report requirement.
How to Form a Nonprofit in Florida
Learn how to form a nonprofit in Florida, including the $70 Sunbiz filing fee, the three-director rule for 501(c)(3)s, and the annual report requirement.
How to Form a Nonprofit in Georgia
Learn how to form a nonprofit in Georgia, including the $110 filing fee, registered agent rule, newspaper publication, and annual registration.
How to Form a Nonprofit in Illinois
Learn how to form a nonprofit in Illinois, including the $50 filing fee, three-director rule, annual report, and Attorney General charity registration.
How to Form a Nonprofit in New York
Learn how to form a nonprofit in New York, including the $75 Certificate of Incorporation fee, the charitable vs. non-charitable category, and CHAR410.
How to Form a Nonprofit in North Carolina
Learn how to form a nonprofit in North Carolina, including the $60 filing fee, the three-director board rule, and why no annual report is required.
How to Form a Nonprofit in Texas
Learn how to form a nonprofit in Texas, including the $25 filing fee, registered agent rule, periodic reports, and the state tax exemption application.
How to Fundraise for a New Nonprofit
Learn how to fundraise for a new nonprofit, including board giving, building your first donor list, state registration, and the IRS acknowledgment rule.
How to Get an EIN for a Nonprofit
Learn how to get an EIN for a nonprofit directly from the IRS at no cost, what you need before applying, and why you need one before filing Form 1023.
How to Hold a Nonprofit Organizational Meeting
Learn how to hold a nonprofit's organizational meeting, including the agenda items to cover before you apply for 501(c)(3) status with the IRS.
How to Maintain 501(c)(3) Status
Learn how to maintain 501(c)(3) status, including annual Form 990 filing, the political campaign ban, lobbying limits, and avoiding private inurement.
How to Merge Two Nonprofits
Learn how to merge two nonprofits, including board approval, state filings, what happens to each EIN and 501(c)(3) status, and the IRS reporting step.
How to Open a Nonprofit Bank Account
Learn how to open a nonprofit bank account, including the EIN, formation documents, bylaws, and board resolution most banks require.
How to Recruit Nonprofit Board Members
Learn how to recruit nonprofit board members, including where to find candidates and why independence from the founder matters to the IRS.
How to Register a Nonprofit to Fundraise in Other States
Learn how to register a nonprofit to fundraise in other states, including the documents you need, the Unified Registration Statement, and renewals.
How to Reinstate a Dissolved Nonprofit
Learn how to reinstate a nonprofit after administrative dissolution, including curing the cause, state fees, the relate-back effect, and IRS status.
How to Reinstate Revoked 501(c)(3) Status
Learn how to reinstate revoked 501(c)(3) status, including the streamlined process, the 15-month deadline, and which IRS form and fee apply.
How to Remove a Nonprofit Board Member
Learn how to remove a nonprofit board member, including valid grounds, the notice and vote your bylaws require, and how to document the decision.
How to Reserve a Nonprofit Name
Learn how to reserve a nonprofit name before filing, including Texas's $40, 120-day reservation and Georgia's $25 to $35, 30-day reservation.
How to Set Up Online Donations for a Nonprofit
Learn how to set up online donations for a nonprofit, including what a donation page needs to collect, acknowledgment automation, and state registration.
How to Start a Nonprofit Organization
Learn how to start a nonprofit organization, from naming and a registered agent through bylaws, an EIN, 501(c)(3) status, and ongoing compliance.
How to Take Nonprofit Meeting Minutes
Learn how to take nonprofit meeting minutes, including what to record, how conflicts of interest should appear, and how minutes get approved.
How to Write a Nonprofit Business Plan
Learn how to write a nonprofit business plan, including the core sections, how it supports your 501(c)(3) application, and keeping it a living document.
How to Write Nonprofit Bylaws
Learn how to write nonprofit bylaws, including who drafts and adopts them, the core topics to cover, and how to keep them current as your board grows.
Multi-State Charitable Registration Explained
Learn how multi-state charitable registration works, including which states require it, the Unified Registration Statement, and renewal timing.
Nonprofit Annual Report Requirements
Learn nonprofit annual report requirements at the state level, how they differ from the IRS Form 990, and why some states don't require one at all.
Nonprofit Articles of Incorporation Explained
Learn what nonprofit articles of incorporation are, what information they must include, and the extra clauses the IRS looks for in 501(c)(3) cases.
Nonprofit Bylaws vs. Articles of Incorporation
Compare nonprofit bylaws and articles of incorporation, including what each document covers, who files or approves it, and how each gets amended.
Nonprofit Compliance Checklist
Learn a nonprofit compliance checklist covering the federal Form 990, state annual reports, a registered agent, board governance, and fundraising rules.
Nonprofit Executive Compensation Rules
Learn nonprofit executive compensation rules, including the reasonableness standard, the rebuttable presumption process, and IRS excise tax penalties.
Nonprofit Naming Rules by State
Learn nonprofit naming rules in Texas, Florida, Georgia and California, including corporate designator requirements and distinguishability standards.
Nonprofit vs. Charity
Compare nonprofit and charity, including how state law and IRS tax-exempt categories define each term and why not every nonprofit is a charity.
Nonprofit vs. For-Profit Organization
Compare nonprofit and for-profit organizations, including ownership, tax treatment, how profit is used, and which structure fits a given mission.
Nonprofit vs. Foundation
Compare a nonprofit and a foundation, including the public support test, private foundation excise taxes, and the minimum distribution requirement.
Public Charity vs. Private Foundation
Compare public charities and private foundations, including the public support test, the 5% distribution rule, and the 1.39% excise tax, per the IRS.
Required Language for 501(c)(3) Articles of Incorporation
Learn the exact purpose and dissolution clause language the IRS requires in 501(c)(3) articles of incorporation, and why missing it delays approval.
Should You Form a Nonprofit in Your Home State?
Find out whether to form a nonprofit in your home state or another state, including foreign qualification, registered agent, and fundraising rules.
Top 10 First-Year Compliance Tasks for New Nonprofits
Review the top 10 first-year compliance tasks for new nonprofits, from the EIN and 501(c)(3) application to board minutes and charitable registration.
Top 10 Nonprofit Board Responsibilities
Learn the top 10 responsibilities of a nonprofit board, including financial oversight, hiring the executive director, legal compliance, and fundraising.
Top 10 Nonprofit Bylaw Provisions to Include
Review the ten provisions every nonprofit's bylaws should cover, from board terms and quorum rules to conflict of interest and indemnification language.
Top 10 Nonprofit Formation Mistakes to Avoid
Learn the top 10 nonprofit formation mistakes to avoid, including missing IRS language, wrong board size, and skipping fundraising registration.
Top 10 Things to Know Before Starting a Nonprofit
Review the top 10 things to know before starting a nonprofit, including costs, board requirements, timelines, and alternatives like fiscal sponsorship.
Top 10 Ways a Nonprofit Can Lose Tax-Exempt Status
Learn the top ways a nonprofit can lose tax-exempt status, including missed filings, political activity, excess benefit transactions, and private benefit.
Unrelated Business Income Tax for Nonprofits
Learn how unrelated business income tax applies to nonprofits, including the $1,000 filing threshold, Form 990-T, and common exceptions to UBIT.
What Are the Different Types of 501(c) Organizations?
Learn what the different types of 501(c) organizations are, from 501(c)(3) charities to social welfare groups, business leagues, and veterans' groups.
What Happens if a Nonprofit Does Not File Form 990?
Find out what happens if a nonprofit does not file Form 990, including automatic revocation after three years and how to reinstate tax-exempt status.
What Happens to Nonprofit Assets When It Dissolves?
Find out what happens to a nonprofit's remaining assets when it dissolves, including the dissolution clause, restricted grants, and Schedule N reporting.
What Is a 501(c)(3) Organization?
Learn what a 501(c)(3) organization is, including the IRS tests it must meet, the lobbying and political limits, and how to apply for the status.
What Is a Nonprofit Board of Directors?
Learn what a nonprofit board of directors is, including its fiduciary duties, typical size, officer roles, and oversight of staff and finances.
What Is a Nonprofit Organization?
Learn what a nonprofit organization is, how it differs from a for-profit business, the role of its board, and what tax-exempt status actually means.
What Is Charitable Solicitation Registration?
Learn what charitable solicitation registration is, which states require it, what counts as soliciting, and how it differs from 501(c)(3) status.
What Is IRS Form 990?
Learn what IRS Form 990 is, why tax-exempt organizations file it every year, the different versions based on size, and what happens if it's missed.
What Is Unrelated Business Income?
Learn what unrelated business income is for a nonprofit, including the three-part IRS test, common examples, and activities that are excluded.
Which Form 990 Does a Nonprofit Need to File?
Find out which Form 990 a nonprofit needs to file based on gross receipts and assets, whether it's a private foundation, and other exceptions to check.