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| Introduction | |
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| How Nonprofit Corporations Work | |
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| Is Nonprofit Incorporation Right for You? | |
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| Is Your Group a Nonprofit That Can Use This Book? | |
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| Benefits of the Nonprofit Corporation | |
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| The Disadvantages of Going Nonprofit | |
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| How Nonprofits Raise, Spend, and Make Money | |
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| Your Path to Nonprofit Status | |
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| Where Should You Incorporate? | |
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| Legal Rights and Duties of Incorporators, Directors, Officers, Employees, and Members | |
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| Incorporators and Their Role as Promoters | |
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| Directors | |
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| Officers | |
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| Employees | |
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| Membership Nonprofits | |
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| Requirements for Section 501 (c)(3) Tax Exemption | |
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| Section 501 (c)(3) Organizational Test | |
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| Valid Purposes Under Section 501 (c)(3) | |
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| Other Requirements for 501 (c)(3) Groups | |
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| Information for Specific Questions About Your Group's Activities | |
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| Public Charities and Private Foundations | |
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| The Importance of Public Charity Status | |
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| How to Qualify for Public Charity Status | |
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| Private Foundations | |
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| Other Tax Benefits and Reporting Requirements | |
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| Federal and State Tax Deductions for Contributions | |
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| Federal Estate and Gift Tax Exemptions | |
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| Federal Unrelated Business Income Tax | |
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| State Corporate Income Tax Exemptions | |
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| Other State Taxes | |
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| State Solicitation Regulations | |
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| State Nonprofit Corporate Report Requirements | |
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| Incorporating Your Nonprofit | |
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| Choose a Name and File Your Articles of Incorporation | |
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| Order Materials From Your Secretary of State | |
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| Choose a Corporate Name | |
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| Check Name Availability | |
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| What to Do When There's a Name Conflict | |
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| Reserve Your Corporate Name | |
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| Perform a Name Search | |
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| Protect Your Name | |
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| Prepare Your Articles of Incorporation | |
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| File Your Articles of Incorporation | |
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| Prepare Your Bylaws | |
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| Choose a Membership or Nonmembership Structure | |
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| Purpose and Scope of Our Bylaws | |
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| Prepare Your Bylaws | |
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| Prepare Membership Provisions | |
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| Apply for Your Federal 501 (c)(3) Tax Exemption | |
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| Getting Started | |
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| Do You Need to File Form 1023? | |
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| Prepare Your Tax Exemption Application | |
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| Filling Out the Schedules | |
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| Assemble and Mail Your Application to the IRS | |
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| What to Expect From the IRS | |
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| The Federal Determination Letter | |
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| Final Steps in Organizing Your Nonprofit Corporation | |
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| Obtain State Corporate Income Tax Exemption | |
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| Set Up a Corporate Records Book | |
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| Prepare the Minutes of Your First Board of Directors Meeting | |
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| Place Minutes and Attachments in Corporate Records Book | |
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| Issue Membership Certificates | |
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| File Fictitious or Assumed Business Name Statement | |
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| Apply for a Federal Nonprofit Mailing Permit | |
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| Apply for Property Tax Exemptions | |
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| File an Initial Corporate Report Form | |
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| Register With the Attorney General | |
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| Comply With Political Reporting Requirements | |
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| Prepare Assignments of Leases and Deeds | |
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| File Final Papers for Prior Organization | |
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| Notify Others of Your Incorporation | |
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| After Your Corporation Is Organized | |
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| Piercing the Corporate Veil-If You Want to Be Treated Like a Corporation, It's Best to Act Like One | |
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| Federal Corporate Tax Returns | |
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| State Corporate Tax Returns and Reports | |
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| Federal and State Corporate Employment Taxes | |
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| Employee Income Tax Returns | |
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| Sales Tax Forms and Exemption From Sales Tax | |
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| Licenses and Permits | |
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| Workers' Compensation | |
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| Private Insurance Coverage | |
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| Dissolving a Nonprofit Corporation | |
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| Lawyers and Accountants | |
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| Lawyers | |
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| Legal Research | |