This is a document geared towards those who are looking for quick information about starting a 501c3. These sources are the ones Why War? used to acquire 501c3 status with the IRS without the use of a costly lawyer. Also, you should be aware that because Why War? was seeking 501c3 status in Pennsylvania this information is only completely accurate in that state. However, most of the steps are general enough that you will only need to slightly modify them. Good luck, if you have questions or additional resources please email us.
Overview of the Process
Read first: Tips on How to Become a Nonprofit Organization in Pennsylvania by Pennsylvania Association of Nonprofit Organizations.
Read second: Starting a Nonprofit Organization by Management Assistance Program for Nonprofits.
Specific questions: Start-up section of the Nonprofit FAQ.
Legal questions: Legal Needs Relative To Non-Profit and/or Tax-Exempt Status of New Organizations by Management Assistance Program for Nonprofits.
Incorporating: $100 + ~$75
This requires three steps: 1) file "Articles of Incorporation" 2) file "Docketing Statement" with the articles 3) put a notice in the official legal newspaper and a general circulation newspaper. Steps 1 and 2 require $100 and step 3 varies.
The Law: CHAPTER 41. NONPROFIT CORPORATIONS GENERALLY of the Pennsylvania State Code.
Forms for Pennsylvania: Articles of Incorporation and Docketing Statement. Other information contained on the Pennsylvania Open for Business and the Pennsylvania Department of State website.
Requirements for the newspaper: See 41.11 (scroll down) of the Pennsylvania State Code. The important part is:
(a) Section 5307 of the NPCL (relating to advertisement) requires that the incorporators shall advertise their intention to file or the corporation shall advertise the filing of articles of incorporation in the Department one time in two newspapers published in the English language, one of which shall be a newspaper of general circulation, and the other the legal newspaper, if any, designated by the rules of the court for the publication of legal notices, otherwise, in two newspapers of general circulation, published in the county in which the initial registered office of the corporation is to be located. If there is only one newspaper of general circulation published in a county, advertisement in that newspaper is sufficient. Advertisements may appear prior to or after the day the articles of incorporation are filed with the Department and shall briefly set forth the following:
(1) The name of the proposed corporation.
(2) A statement that the corporation is to be or has been incorporated under the NPCL.
(3) A brief summary of the purpose of the corporation.
(4) A date on or before which the articles will be filed with the Department or the date the articles were filed.
(b) Title 45 of the Pennsylvania Consolidated Statutes, section 307 (relating to effect of failure to advertise when required) provides that no legal proceeding or the like, in which notice is required to be given by official or legal advertising, shall be binding upon an interested person unless the advertising is effected and a proof of publication is filed of record in the matter or proceeding. The proofs referred to in this section may not be submitted to, and will not be received and filed by, the Department, but shall be filed in the minute book of the corporation.
List of legal newspapers in Pennsylvania: Geographical Listing of Legal Publications provided in the additional resources section of the Corporation Bureau of the Pennsylvania Department of State.
A sample of the text needed for the notice is provided by the Delaware County Legal Journal.
Filing for 501c3
The IRS guide: Tax-Exempt Status for Your Organization and Frequently Asked Questions about Tax-Exempt Organizationsalong with the Tax Information for Charities & Other Non-Profits section.
You'll need to provide a copy of your bylaws. Sample bylaws are available online via an appropriate Google search (try, sample bylaw nonprofit). Writing bylaws will require contemplatation of your board. Help is provided in the Free Complete Toolkit for Boards written by Management Assistance Program for Nonprofits.
You'll also need to get an Employeer Identification Number (EIN). You can apply online for an EIN for free in the IRS' Businesses section.
Almost Done!
The final step is to read and utilize the following concept:
The notion behind corporate status is simple: [Incorporation] provides a shield or safeguard protecting the concert of individuals undertaking actions in the name and right of the group (once incorporated). Without incorporation, the individuals who have associated together in furthering and promoting a group's goals will find themselves personally liable for the activities of the group. By filing the appropriate papers with the State, a "corporation" is created, thus providing specific protections to the individuals operating [it]. [Source]