Nonprofit-Specific Legal Information

Nonprofit-Specific Legal Information

Assembled by Carter McNamara, MBA, PhD

Businesses 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 consider
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 Incorporation

Corporate 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 Bylaws

Registration
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 Activities

Tax-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 Members

Regulations About
Lobbying

Lobbying
and Taxes

Assessing 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 Law

Nolo 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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