How to Form a Nonprofit Corporation in California [NOOK Book]


Thousands of arts groups, educators, social-service agencies and others have used How to Form a Nonprofit Corporation in California to organize. It's so easy to use, anyone can do it!

With a nonprofit corporation, you gain recognition, save money, become eligible for grants, and protect your members and directors from liability. And you can do all this without an attorney. ...
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How to Form a Nonprofit Corporation in California

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Thousands of arts groups, educators, social-service agencies and others have used How to Form a Nonprofit Corporation in California to organize. It's so easy to use, anyone can do it!

With a nonprofit corporation, you gain recognition, save money, become eligible for grants, and protect your members and directors from liability. And you can do all this without an attorney.

How to Form a Nonprofit Corporation in California includes complete instructions for obtaining federal 501(c)(3) tax-exemption and for qualifying for public charity status with the IRS. It also provides:
-line-by-line instructions for completing your application
-instructions and completed sample clauses for preparing articles of incorporation
-ready-to-use bylaws for membership and non-membership nonprofits
-ready-to-use minutes for the organizational meeting
-sheets with California's specific legal and tax requirements

The 12th edition is completely updated to provide the latest rules and forms, which are included as tear-outs and on CD-ROM.
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Editorial Reviews

From the Publisher
"Includes examples of typical forms and formats for preparing the incorporating documents." San
Francisco Examiner.

"A useful resource to help you get underway." Entrepreneur

"Nolo is a pioneer in both consumer and business self-help books and software.” Los Angeles Times

A useful resource to help you get underway.
If you're thinking of forming a nonprofit corporation in California, you'll find this handbook invaluable.
San Francisco Examiner
"Includes examples of typical forms and formats for preparing the incorporating documents."
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Product Details

  • ISBN-13: 9781413318999
  • Publisher: NOLO
  • Publication date: 4/17/2013
  • Sold by: Barnes & Noble
  • Format: eBook
  • Edition number: 15
  • Pages: 394
  • Sales rank: 834,795
  • File size: 11 MB
  • Note: This product may take a few minutes to download.

Meet the Author

Anthony Mancuso is a corporations and limited liability company expert. He graduated from Hastings College of Law in San Francisco, is a member of the California State Bar, and studied advanced business taxation at Golden Gate University in San Francisco. He has also been a consultant for Silicon Valley EDA (Electronic Design Automation) companies. He is the author of several Nolo books on forming and operating corporations (both profit and nonprofit) and limited liability companies. His titles include Incorporate Your Business, How to Form a Nonprofit Corporation (national and California editions), Form Your Own Limited Liability Company, The Corporate Records Handbook, and LLC or Corporation? His books have shown over a quarter of a million businesses and organizations how to form a corporation or LLC.

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Table of Contents

Chapter 1 Is Nonprofit Incorporation Right for You?
A. Is Your Group a Nonprofit That Can Use This Book? 2
B. Benefits of the Nonprofit Corporation 5
C. The Disadvantages of Going Nonprofit 10
D. How Nonprofits Raise, Spend, and Make Money 13
E. Your Path to Nonprofit Status 15
F. Incorporating in Another State--Don't Fall for it 16
Chapter 2 Legal Rights and Duties of Incorporators, Directors, Officers, Employees, and Members
A. Incorporators and Their Role as Promoters 4
B. Directors 5
C. Officers 20
D. Employees 22
E. Membership Nonprofits 23
Chapter 3 Requirements for Section 501(c)(3) Tax Exemption
A. Section 501(C)(3) Organizational Test 2
B. Valid Purposes Under Section 501(C)(3) 3
C. Other Requirements for 501(C)(3) Groups 10
D. Information for Specific Questions About Your Group's Activities 18
Chapter 4 Public Charities and Private Foundations
A. The Importance of Public Charity Status 2
B. How to Qualify for Public Charity Status 3
C. Private Foundations 18
Chapter 5 Other Benefits and Requirements
A. Federal and State Tax Deductions for Contributions 2
B. Federal Estate and Gift Tax Exemptions 4
C. Federal Unrelated Business Income Tax 5
D. California Unrelated Business Income Tax 6
E. California Nonprofit Tax Exemption 7
F. California Attorney General Reporting Requirements 8
G. California Welfare Exemption 8
H. Other California Tax Exemptions 16
I. State Solicitation Laws and Requirements 17
Chapter 6 Choose a Name and File Your Articles of Incorporation
A. Choose a Corporate Name 3
B. Practical Suggestions for Selecting a Name 6
C. Check Name Availability 9
D. Reserve Your Corporate Name 11
E. Perform Your Own Name Search 12
F. Prepare Articles of Incorporation 16
G. File Your Articles 29
Chapter 7 Bylaws
A. Choose a Membership or Nonmembership Structure 2
B. Bylaws for a Public Benefit Nonprofit Corporation 3
C. Membership Bylaw Provisions for a Public Benefit Corporation 13
D. Bylaws for a Religious Corporation 20
E. Membership Bylaw Provisions for a Religious Corporation 30
Chapter 8 Prepare Your State Tax Exemption
A. The State Tax Exemption Application: Form FTB 3500 2
B. Instructions for Completing Form 3500 5
C. Sign and Mail Your Exemption Application 18
Chapter 9 Apply for Your Federal 501(c)(3) Tax Exemption
A. Getting Started 2
B. Do You Need to File Form 1023? 7
C. Prepare Your Tax Exemption Application 7
D. Form 872-C 34
E. User Fee Form 8718 34
F. Sign and Mail Your Application to the Irs 35
G. What to Expect from the Irs 36
H. The Federal Determination Letter 36
Chapter 10 Final Steps in Organizing Your Nonprofit
A. Mail Irs Letter to Franchise Tax Board 2
B. Set Up a Corporate Records Book 2
C. Prepare Offer to Transfer Assets from an Existing Business or Organization to Your Nonprofit 4
D. Prepare Minutes of Your First Board of Directors' Meeting 9
E. Complying with Bulk Sales Law 17
F. Prepare a Bill of Sale for Assets 18
G. Prepare Assignments of Leases and Deeds 21
H. File Final Papers for the Prior Organization 22
I. Notify Others of Your Incorporation 22
J. Apply for a Federal Nonprofit Mailing Permit 22
K. Apply for Your Property Tax Exemption 23
L. File a Domestic Corporation Statement 25
M. File an Initial Report with the Attorney General 25
N. Issue Membership Certificates 26
O. File Your Articles with the County Recorder 27
P. Register with the Fair Political Practices Commission 27
Chapter 11 After Your Corporation Is Organized
A. Piercing the Corporate Veil--if You Want to Be Treated Like a Corporation, It's Best to Act Like One 2
B. Federal Corporate Tax Returns 3
C. California Corporate Tax Returns and Reports 6
D. Federal and State Corporate Employment Taxes 8
E. Sales Tax Forms and Exemption from Sales Tax 12
F. Licenses and Permits 13
G. Workers' Compensation 14
H. Private Insurance Coverage 14
I. Dissolving a Nonprofit Corporation 15
Chapter 12 Lawyers, Legal Research, and Accountants
A. Lawyers 2
B. Legal Research 3
C. Accountants and Tax Advice 4
Appendix 1 How to Use the CD-ROM
Appendix 2 Forms and Publications on CD-ROM
Appendix 3 Information and Tear-Out Forms
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Customer Reviews

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Sort by: Showing all of 2 Customer Reviews
  • Posted May 23, 2009

    Clear and concise..... Very informative.......

    I purchased the book to assist me in forming a Non Profit Organization. Except for a minor mistake that I made on the Articles of Incorporation everything went through flawlessly.

    I would recommend this book to anyone that is attempting to establish a Non Profit Organization in the State of California.

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  • Anonymous

    Posted October 9, 2009

    No text was provided for this review.

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