You are here:

Nonprofit Law/Nonprofit's tax excempt

Advertisement

Expert: Harvey Mechanic - 6/29/2009


Question
If we have a Non profit corporation in TX Managed by members, can I apply for 501(c)(3) federal tax exception

Answer
First you would need to inform me whether the organization has proper articles of organization. In order to receive donations that are  deductible you would need to have some articles of organization, like articles of incorporation or articles of association or trust document which is discussed starting on page 22 of:
www.irs.gov/pub/irs-pdf/p557.pdf
at "Organizational test". You must have the required clauses in
the organizational document. Samples start on page 69

Then you would need the approval of the members to authorize you to apply for 501(c)(3) organization status with the IRS.

Harvey Mechanic
Attorney at Law
Harvey108@hotmail.com

Nonprofit Law

All Answers

Answers by Expert:

Ask Experts

Volunteer

Harvey Mechanic

Expertise

US Federal tax issues of nonprofit 501(c)(3) public charities only. Establishing and maintaining legal requirements for such non-profit organizations in the United States, including Internal Revenue service filings and requirements. I will not be working on this free forum to answer questions about Nonprofit's unrelated or for-profit businesses or how to fill out forms. This forum is only for general questions about federal tax law, not as the law applies to your specific situation. To search my previous answers you can do a Google search by "site:allexperts.com/q/nonprofit" without the quotes and then add your search terms before hitting enter.

Experience

I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar.

Education/Credentials
B.S. Columbia University in New York City, 1970 J.D. (Law Degree) Brooklyn Law School, 1990 -- Cum Laude

To inquire to have me work for you on matters beyond what I offer on this free forum contact me at 302.824.0757 or to: Harvey108@hotmail.com.

©2012 About.com, a part of The New York Times Company. All rights reserved.