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Nonprofit Law/exemptions and 501C3


I work with a 501C3 community organization that has members. The organization is in Pennsylvania. Recently a third of our board resigned due to policy differences. Two questions:
1) Is there a minimum number of officers required to maintain our 501C(3) status?

2) If we are denied state exemption status under 501C(3)because our programming lacks educational or service provisions as determined by local courts, can we get state exemption under another statue,such as c(4) or C(7).We are a swim club providing recreational swimming.We are upgrading our programming to include more public service, workshops and educational formats.

I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. But I will give you some information as to the State law.

1. I am assuming your organization is a corporation. You may search (Control-F in Windows) on
for "5301" (without the quotes) at about 40% of the way down that
page  to go to section 5301 which is the start of the Pennsylvania
Statutes for Nonprofit Corporation law.

Specifically see down at section 5732 the description of the required officers.

2.  I have never seen and I don't believe I will ever see, any state that does not allow a nonprofit to amend its Articles of Incorporation to become a c4 or c7.

I would be willing to work on your matter, but I would need to spend a substantial amount of time analyzing your program and that would be beyond the scope of my offer of free services.  If you want to inquire about hiring me for such work, please contact me directly to the email address below.  

Harvey Mechanic, Attorney at Law -

P.S. This response is intended to be a general statement of law, should not be relied upon as legal advice and does not create an attorney/client relationship.  

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Harvey Mechanic


DO NOT GIVE ME INFORMATION THAT YOU WANT KEPT CONFIDENTIAL. I am an attorney and I volunteer time to answer general questions about U.S. Federal income tax issues of nonprofit 501(c)(3) public charities only. Those questions could be about 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 possible 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. If you do not make your question public then I will not be spending much of my donated time on answers that would not benefit the public. If you have other questions, please contact me at I will reply from my email. In any case, do not reveal confidential information to me until after I have contracted with you to provide personal legal services. My responses on this forum are intended to be general statements of law, should not be relied upon as legal advice, and do not create an attorney/client relationship. For me to consider your individual situation and how the law applies, I would need to gather extensive information about the situation. To search my previous answers you can do a Google search by "" without the quotes and then add your search terms before hitting enter.


I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar and I have maintained my status with the Bar since that time.


B.S. Columbia University in New York City, 1970

J.D. (Law Degree) Brooklyn Law School, 1990 -- Cum Laude.

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