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Nonprofit-Specific Legal Information
Assembled by Carter McNamara, MBA, PhDBusinesses requiring legal advice should contact an attorney.
NOTE: The vast majority of U.S. laws apply equally to nonprofit and for-profit organizations. Therefore, nonprofit personnel should also review information in the overall topic Legal Information (U.S. Law).
Sections of This Topic Include
Articles of Incorporation
Corporate Bylaws
Registration to Solicit Funds
Tax-Related Laws Regarding Nonprofits
Legal Advice for Board Members
Regulations About Lobbying
Assessing the Nonprofit's Legal-Related
Activities
General Resources
Also see
Related Library Topics
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Articles of Incorporation
(or other charter document, eg, Articles of Association, etc.)
The articles of incorporation (or other forms of description, such as charters, constitutions, articles of association, etc.) are established when the organization files for incorporation with the appropriate state agency. This governing document specifies the legal description of an organization, including, for example, its name, the purpose or mission of the organization, place of business, primary officers, etc. A board of directors gets its authority from the articles. See Articles of IncorporationCorporate Bylaws
Bylaws represent how the board of directors chooses to organize itself, carry out its operations and organize management of the corporation. Not all states require bylaws (so they may not always be interpreted as legal documents, as such), yet bylaws are often highly recommended for the board in order for member to be clear and consistent in their roles. See Corporate BylawsRegistration to Solicit Funds
Some states and cities require registration to solicit funds in their locale. Contact your local Secretary of State, Secretary of Commerce, Attorney General's office, etc., to determine requirements in your state and city. Also see Registration of Fundraising ActivitiesTax-Related Laws Regarding Nonprofits
See the following topics in Nonprofit Business Taxes, including, for example:Do I Need Help to Get Started?
Importance of Good Record Keeping
Getting Tax-Exempt Status
Federal, State, Sales, Payroll Taxes, etc.
Preparing and Filing Form 990s (including about public disclosure)
Donations and Taxes
Unrelated Business Income Taxes (UBIT)
Lobbying and Taxes
Special Topic -- When Hiring, Need Independent Contractor or Employee?
Legal Advice for Board Members
For basic guidelines to help ensure your board is minimizing chances of a lawsuit, see Legal Considerations for Board MembersRegulations About Lobbying
Lobbying and TaxesAssessing the Nonprofit's Legal Activities
To conduct a general audit of legal-related matters in your organization, see Legal Indicators.General Resources
International Center for Nonprofit LawNolo Press self-help law center provides extensive information in a wide range of areas, e.g., about small businesses, will and estate planning, tax problems, patents and copyrights, and employment.
Additional links
NPO
Regulations: A Glossary
Online Compendium
of Federal and State Regulations for U.S. Nonprofit Organizations
Other
NPO Regulation Resources
Online Compendium
of NPO Regulations
Model Document Retention Policy for Nonprofits
For the Category of Legal:
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