AboutHarvey 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: site:allexperts.com/q/nonprofit [with your other search terms appended].
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
I am writing up a draft bylaws for our organization. I have found many samples on the internet. Some include an article stating the name of the organization, who are considered members, etc. While other do not.
I am wondering what is suppose to be and what is required to be in the bylaws? Maybe you can recommend a sample to base ours off?
Thank you.
ANSWER: I would need to know the subsection of IRC 501(c) under which the organization was incorporated.
You would need to see the state law. What state is the incorporation? Next you would need to review the articles of incorporation. Does it have a provision for members? If so, give me the phrasing. Then I will reply further.
You are welcome.
Harvey Mechanic
Attorney at Law
Harvey108@hotmail.com
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QUESTION: Thank you for your speedy reply.
1) 501(c)3
2) Nevada
3) The only mention of members is: ...No part of the net earnings... shall inure... its members...
Thank you for this great service you provide. :)
Answer http://snipr.com/cb5zq is the Nevada Nonprofit Corporation Code and your bylaws cannot contradict anything there. For example, the sixth link down is NRS 82.031 “Member” defined, which has:
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Unless otherwise provided in the articles or bylaws, the word “member” means, without regard to what a person is called in the articles or bylaws, any person who on more than one occasion has the right pursuant to the articles or bylaws to vote for the election of a director or directors. A person is not a member by virtue of any rights he has as a delegate or director or any rights he has to designate a director or directors.
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