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Nonprofit Law/Establishing a 501c3 at existing 501c6


Dear Harvey,
I have in the past established a 501c3 for a NP entity so I understand the requirements and procedures.   However I am not clear if the requirements and procedures would be the same if I want to establish a 501c3 at an existing 501c6 that raises funds for educational and scholarship activities.
Would establishing a 501c3 as a "related foundation" to existing 501c6 require separate filling, staff, promotional items and website or can this be shared?
Thank you for your attention in this matter.

See IRS Publication 557 "Tax Exempt Status for Your Organization" which is available at on page 70(footnote 2):
"An organization exempt under a subsection of Code sec. 501 other than 501(c)(3) may establish a charitable fund, contributions to which are deductible. Such a fund must itself meet the requirements
of section 501(c)(3) and the related notice requirements [application for exemption and annual information filings]".

Therefore, the existing 501(c)(6) could establish a fund and it would require a separate filing.  But it would not be required to have a separate staff or website, as long as the 501(c)(6) is helping the (c)(3) and not the other way around. I have in my profile in my forum at that the free service that I offer is only for general questions.  If, however, you want to have me help with the set-up which I generally recommend to be a trust instead of a nonprofit corporation, send me an email directly to my email address below and I will quote you my fees.

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. For me to consider your individual situation and how the law applies, I would need to gather more information.

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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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