Starting a Nonprofit in Minnesota
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Transcript of Starting a Nonprofit in Minnesota
Starting a Successful Nonprofit March 12, 2009
© Minnesota Council of Nonprofits 2314 University Avenue West, Suite 20, Saint Paul, Minnesota 55114 ph: 651-642-1904 www.mncn.org
Presented by Nicole GarstMinnesota Council of Nonprofits
Please note this workshop is not legal advice, nor is it intended to replace consultation with an attorney
About MCN
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Welcome to Starting a Nonprofit I: Laying the Foundation for Success
The Minnesota Council of Nonprofits informs, promotes, connects and strengthens individual nonprofits and the nonprofit sector
Statewide
1,950 members
Training on management, governance, public policy, leadership and more
Publishes original research
Has group-buying programsthat helps nonprofits save MCN’s website: www.mncn.org
What is a nonprofit?
A mission-driven, board-directed, uniquely funded organization.
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Charity
501(c)(4):
Advocacy
Organizations
Tax-exempt
organization501(c)(3)
Foundation
Not-for-profitFraternal organizations
501(c)(6):Professional and
Trade Associations
Surveying the scene: background information
Yet most are 501(c)(3)
“501(c)(3)” refers to section of IRS code
Most common type Must serve “charitable, religious,
scientific or educational” purpose Must ensure no part of income
generated goes to benefit any one person
#1 reason:
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Surveying the scene: background information
Yet most are 501(c)(3)
“501(c)(3)” refers to section of IRS code
Most common type Must serve “charitable, religious,
scientific or educational” purpose Must ensure no part of income generated
goes to benefit any one person #1 reason: Donations are tax
deductible!
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Surveying the scene: background information
How are nonprofits different? Mission-driven
Do you have a mission statement? Governed by a Board of Directors
In Minnesota, minimum of 3 people Revenue Streams
Many have multiple revenue streams: individual donations, corporate sponsorships, earned income, government contracts, etc.
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Surveying the scene: background information
What about the sector in MN?
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
There are over 6300 nonprofits state-wide
Surveying the scene: background information
What about the sector in MN?
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
There are over 7100 nonprofits state-wide
Nonprofits located in Minnesota reported $33 billion+ in revenues and $29 billion+ in expenditures for 2007 (most recent data available).Source: 2008 Nonprofit Economy Report published by the Minnesota Council of Nonprofits
Surveying the scene: background information
1 in every 10 workers
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Source: 2008 Nonprofit Economy Report published by the Minnesota Council of Nonprofits
Surveying the scene: background information
Challenges & Alternatives
Starting a nonprofit can be difficult
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Challenges
Funding is tightCompetition for clientsPaperwork Regulatory restrictions
Surveying the scene: background information
Challenges & Alternatives
Starting a nonprofit can be difficult
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
AlternativesJoin an existing effort
Create a new program at an existing organization or start a local chapter of a national organization
Start an informal clubRevenue must be under $25,000Donations not tax-deductibleNo paid staff (otherwise business)
Find a Fiscal Sponsor (Fiscal Agent)
Challenges
Funding is tightCompetition for clientsPaperwork Regulatory restrictions
Surveying the scene: background information
Government Agencies Nonprofits governed by Minnesota Statute 317A, the Nonprofit
Corporation Act
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Understanding the Process: Government Agencies and Timeline
Government Agencies Nonprofits governed by Minnesota Statute 317A, the Nonprofit
Corporation Act Minnesota Attorney General
Enforces rules and protects Minnesota Consumers You’ll need them for: Initial registration, annual report filing
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Understanding the Process: Government Agencies and Timeline
Government Agencies Nonprofits governed by Minnesota Statute 317A, the Nonprofit
Corporation Act Minnesota Attorney General
Enforces rules and protects Minnesota Consumers You’ll need them for: Initial registration, annual report filing
Minnesota Secretary of State Keeps records You’ll need them for: Searching for a unique name,
registering name, filing articles of incorporation and annual registration
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Understanding the Process: Government Agencies and Timeline
Government Agencies Nonprofits governed by Minnesota Statute 317A, the Nonprofit
Corporation Act Minnesota Attorney General
Enforces rules and protects Minnesota Consumers You’ll need them for: Initial registration, annual report filing
Minnesota Secretary of State Keeps records You’ll need them for: Searching for a unique name,
registering name, filing articles of incorporation and annual registration
Minnesota Department of Revenue You may need them for: State sales tax exemption (not
automatic!) and collection of sales tax if you’re selling items
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Understanding the Process: Government Agencies and Timeline
Government Agencies Nonprofits governed by Minnesota Statute 317A, the Nonprofit
Corporation Act Minnesota Attorney General
Enforces rules and protects Minnesota Consumers You’ll need them for: Initial registration, annual report filing
Minnesota Secretary of State Keeps records You’ll need them for: Searching for a unique name, registering
name, filing articles of incorporation and annual registration Minnesota Department of Revenue
You may need them for: State sales tax exemption (not automatic!) and collection of sales tax if you’re selling items
Internal Revenue Service (IRS) Federal Enforcer (grants tax exemption, if qualified) You’ll need them for: Getting an employer identification number
(EIN), granting tax-exempt status and the Federal ID number, and filing your annual Form 990 tax return
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Understanding the Process: Government Agencies and Timeline
Government Agencies Nonprofits governed by Minnesota Statute 317A, the Nonprofit Corporation
Act Minnesota Attorney General
Enforces rules and protects Minnesota Consumers You’ll need them for: Initial registration, annual report filing
Minnesota Secretary of State Keeps records You’ll need them for: Searching for a unique name, registering name,
filing articles of incorporation and annual registration Minnesota Department of Revenue
You may need them for: State sales tax exemption (not automatic!) and collection of sales tax if you’re selling items
Internal Revenue Service (IRS) Federal Enforcer (grants tax exemption, if qualified) You’ll need them for: Getting an employer identification number (EIN),
granting tax-exempt status and the Federal ID number, and filing your annual Form 990 tax return
There may be others, depending on your area Accreditation, certification, regulation, etc.
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Understanding the Process: Government Agencies and Timeline
Timeline for starting a nonprofit
See “Step by Step Guide”Visionary StagePlanning StageFederal FilingMinnesota FilingAnnual Filing
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Understanding the Process: Government Agencies and Timeline
Mission Statements
A major difference between for-profit and nonprofit
Should guide your work over the life of the organization
Less than 30 seconds, should tell your story and ideals
At your core!
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Visionary Stage: Find your Mission
Headwaters from which your work flows
Mission Statements
Our mission is to reduce waste today through innovative resource
management and to reach a waste- free tomorrow by demonstrating that
waste is preventable not inevitable.
Girl Scouting builds girls of courage, confidence, and character, who make the world a better place.
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Visionary Stage: Find your Mission
Mission Statements
Tips Believe in your mission statement! Aim high, be visionary Post it, share it, display it Avoid being self-congratulatory: “great
service”
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Visionary Stage: Find your Mission
The Board Required: 3+ people, meet at least once per year, keep
records, including attendance and voting records Purpose:
Overall governance at a high level Strategic Planning Hire/Fire/Evaluate Executive Director Review management, finances, budget, long-term
commitments and other fiduciary duties
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Visionary Stage: Board of Directors
1920 League of Women Voters Board of Directors
Source: http://www.lwv.org/
The Board
Initial Board will approve and adopt Articles of Incorporation and Bylaws, future Boards will amend
There is no power in any one director, although there are positions: Chair, Vice Chair, Treasurer, etc.
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Visionary Stage: Board of Directors
The Board: Consider This
What will your role be, once you have started this organization? Will you serve on the Board or will you be the Executive Director?
Board Executive DirectorHigh-level strategy………. not………….Daily OperationsFew hours per month…….not………….Full-timeHires & Fires ED………….not………….Is hired, fired, evaluatedDoes not supervise lower staff………...Oversees staffApproves budget ……………………….Formulates & enforces budget
Conflict of Interests that may arise if serving as both: Hiring, firing and evaluating Executive Director (salary,
benefits) Disproportionate control of organization “Founder’s Syndrome”—organization becomes “mine”
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Visionary Stage: Board of Directors
The Board: Resources
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Visionary Stage: Board of Directors
A guide for board, managers and staff emphasizing quality,
responsibility and accountability (in print and online)
Info Central at www.mncn.orgprovides more information
The Board: Resources
Attorney General publishes “Fiduciary Duties of Directors of Charitable Organizations” (Print and online)
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Visionary Stage: Board of Directors
The Board: Resources
MAP for Nonprofits is also an established leader, providing Board Boot Camps, Board Chair Training and personalized trainings & consulting
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Visionary Stage: Board of Directors
“Business” Planning
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Visionary Stage: Business Planning
Funding? From individuals,
foundations, government,
sales…?
What activities or programs will advance
your mission?
How will you spend
funds?
Marketing?
How will you attract clients, staff, volunteers, donors, supporters?
Office space?
Building needs?
Staffing?
Business Planning
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Visionary Stage: Business Planning
Funders will want to know about your planning efforts, as will the IRS
Can take any number of formats—pick what works best for your organization
Consider including: projected financials; staff and space needs; programs/projects; timelines; marketing/outreach needs; the need for your organization (filling a gap?); etc.
Reserve your name
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Stepping from vision to action: Reserve your name
First, check availability at the Secretary of State’s website (free)
Reserve your name
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Stepping from vision to action: Reserve your name
Reserve name by mail only ($35) See step 4 in handbook for address:
Minnesota Secretary of StateBusiness Services Division180 State Office Bldg., 100 Constitution Ave.St. Paul, MN 55155-1299
Renew yearly (no cost—they send you a letter), if not renewed, organization is legally dissolved
Articles of Incorporation
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Stepping from vision to action: Articles of Incorporation
Your articles are your founding document—your Declaration of Independence (the Bylaws will be your Constitution)
Will be submitted to State and Federal government
Absolutely must include only 4 items: Name of organization Address of organization Address of incorporator Statement indicating organized under MN Statute 317A
Caution! Caution!
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Stepping from vision to action: Articles of Incorporation
Very, very, very important:
If you plan to apply for 501(c)(3) tax exemption from the IRS, you MUST NOT use the sample Articles of Incorporation from the Secretary of State!
Better examples are included in your book or at the MCN website: www.mncn.org
Articles of Incorporation
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Stepping from vision to action: Articles of Incorporation
ARTICLE I — NAMEThe name of this corporation shall be ABC
Nonprofit.
ARTICLE II — REGISTERED OFFICE ADDRESSThe place in Minnesota where the principal office of
the corporation is to be located at 1515 University Ave. N, St. Paul, Minnesota 55114.
Articles of Incorporation
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Stepping from vision to action: Articles of Incorporation
ARTICLE III — PURPOSEThis corporation is organized exclusively for charitable, religious,
educational, and scientific purposes as specified in Section 501(c)(3) of the Internal Revenue Code, including for such purposes, the making of distributions to organizations that
qualify as exempt organizations under Section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any
future federal tax code.The purpose of this corporation is:
· to support and conduct non-partisan research, education, andinformational activities to increase public awareness of
juveniledelinquency;· to combat crime within neighborhoods; and
· to prevent community deterioration.
Articles of Incorporation
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Stepping from vision to action: Articles of Incorporation
ARTICLE IV — EXEMPTION REQUIREMENTSAt all times the following shall operate as conditions restricting the operations and
activities of the corporation:1. No part of the net earnings of the organization shall inure to the benefit of, or be
distributable to its members, trustees, officers, or other private persons, except that organization shall be authorized and empowered to pay reasonable compensation for
services rendered and to make payments and distributions in furtherance of the purpose set forth in the purpose clause hereof.
2. No substantial part of the activities of the corporation shall constitute the carrying on of propaganda or otherwise attempting to influence legislation, or any initiative or
referendum before the public, and the corporation shall not participate in, or intervene in (including by publication or distribution of statements), any political campaign on
behalf of, or in opposition to, any candidate for public office.
3. Notwithstanding any other provisions of this document, the organization shall not carry on any other activities not permitted to be carried on by an organization exempt from
federal income tax under Section 501(c)(3) of the Internal Revenue Code or corresponding section of any future tax code, or by an organization, contributions to
which are deductible under section 170(c)(2) of the Internal Revenue Code, or corresponding section of any future tax code.
Articles of Incorporation
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Stepping from vision to action: Articles of Incorporation
ARTICLE V — MEMBERSHIP/BOARD OF DIRECTORSThis corporation shall have members. The eligibility, rights and
obligations of the members will be determined by the organization's bylaws. The management of the affairs of the
corporation shall be vested in a board ofdirectors, as defined by the corporation's bylaws. No director shall
have any right, title, or interest in or to any property of the corporation.
The number of directors constituting the initial board of directors is four (4); their names and addresses are as follows:
Susan Gerrison, 27 1st Ave. S, Minneapolis, Minnesota 55441Gerald Smith, 1250 Douglas Ave., Bloomington, Minnesota, 55431Roger Schroeder, 198 Polk Blvd., Minneapolis, Minnesota 55406
Andrea Koppin, 18510 37th St., #D, Minneapolis, Minnesota 55408
Articles of Incorporation
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Stepping from vision to action: Articles of Incorporation
ARTICLE VI — PERSONAL LIABILITYNo member, officer, or director of this corporation shall be personally
liable for the debts or obligations of this corporation of any nature whatsoever, nor shall any of the property of the members,
officers, or directors be subject to the payment of the debts or obligations of this corporation.
ARTICLE VII - DURATION/DISSOLUTIONThe duration of the corporate existence shall be perpetual until
dissolution. Upon the dissolution of the organization, assets of the corporation shall be dis-tributed for one or more exempt
purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code, or corresponding section of any future federal tax
code, or shall be distributed to the federal government, or to a state or local government, for a public purpose.
Articles of Incorporation
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Stepping from vision to action: Articles of Incorporation
ARTICLE VIII - INCORPORATORSIn witness whereof, we, the undersigned, have hereunto subscribed our names for the purpose of forming the corporation
under the laws of the State of Minnesota and certify we executed these Articles of
Incorporation this (date).
Articles of Incorporation
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Stepping from vision to action: Articles of Incorporation
File your Articles of Incorporation with the Minnesota Secretary of State’s Office.
Business Counter60 Empire Dr, Saint Paul, MN 55103
Includes a $70 fee payable to Minnesota Secretary of State.
Bylaws
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Stepping from vision to action: Bylaws
Your bylaws are your rule book (your Constitution).
Used upon the foundation of MN Statute 317A
Will be submitted with your IRS Form 1023 and referred to by the organization throughout its lifespan.
Bylaws
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Stepping from vision to action: Bylaws
Will address organizational issues such as:Membership Board of DirectorsFiscal Management Amendments
Will be adopted by the first meeting of the board of directors
Some Tips Use plain language Refer to MN Statute 317A Remember – this document will be used
throughout the life of the organization!
Bylaws
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Stepping from vision to action: Bylaws
Two versions: With Members (voting members who will
choose the board of directors and have voting input into the direction of the organization)
Without Members (its only voting members will be its board of directors – much more common)
Bylaws: Sample
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Stepping from vision to action: Bylaws
ARTICLE I — NAME AND PURPOSE Section 1 — Name: The name of the organization shall be ABC Nonprofit. It shall
be a nonprofit organization incorporated under the laws of the State of Minnesota
Section 2 — Purpose: ABC Nonprofit is organized exclusively for charitable, scientific and education purposes.
The purpose of this corporation is:to support and conduct non-partisan research, education, and informational activities to increase public awareness of juvenile
delinquency;to combat crime within neighborhoods; and to prevent community deterioration.
ARTICLE II — MEMBERSHIP Section 1 — Membership: Membership shall consist of the board of directors.
Bylaws: Sample
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Stepping from vision to action: Bylaws
ARTICLE III — BOARD OF DIRECTORS Section 1 — Board role, size, and compensation: The board is responsible for
overall policy and direction of the association, and delegates responsibility of day-to-day operations to the staff and committees. The board shall have up to 20, but not fewer than 16 members. The board receives no compensation other than reasonable expenses.
Section 2 — Terms: All board members shall serve two-year terms, but are eligible for re-election for up to five consecutive terms.
Section 3 — Meetings and notice: The board shall meet at least quarterly, at an agreed upon time and place. An official board meeting requires that each board member have written notice at least two weeks in advance.
Section 4 — Board elections: During the last quarter of each fiscal year of the corporation, the board of directors shall elect Directors to replace those whose terms will expire at the end of the fiscal year. This election shall take place during a regular meeting of the directors, called in accordance with the provisions of these bylaws.
Section 5 — Election procedures: New directors shall be elected by a majority of directors present at such a meeting, provided there is a quorum present. Directors so elected shall serve a term beginning on the first day of the next fiscal year.
Bylaws: Sample
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Stepping from vision to action: Bylaws
ARTICLE III — BOARD OF DIRECTORS Section 6 — Quorum: A quorum must be attended by at least forty percent of
board members for business transactions to take place and motions to pass. Section 7 — Officers and Duties: There shall be four officers of the board,
consisting of a chair, vice-chair, secretary and treasurer. Their duties are as follows:
The chair shall convene regularly scheduled board meetings, shall preside or arrange for other members of the Executive Committee to preside at each meeting in the following order: vice-chair, secretary, treasurer.
The vice-chair shall chair committees on special subjects as designated by the board.
The secretary shall be responsible for keeping records of board actions, including overseeing the taking of minutes at all board meetings, sending out meeting announcements, distributing copies of minutes and the agenda to each board member, and assuring that corporate records are maintained.
The treasurer shall make a report at each board meeting. The treasurer shall chair the finance committee, assist in the preparation of the budget, help develop fundraising plans, and make financial information available to board members and the public.
Bylaws: Sample
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Stepping from vision to action: Bylaws
ARTICLE III — BOARD OF DIRECTORS Section 8 — Vacancies: When a vacancy on the board exists mid-term, the
secretary must receive nominations for new members from present board members two weeks in advance of a board meeting. These nominations shall be sent out to board members with the regular board meeting announcement, to be voted upon at the next board meeting. These vacancies will be filled only to the end of the particular board member's term.
Section 9 — Resignation, termination, and absences: Resignation from the board must be in writing and received by the secretary. A board members shall be terminated from the board due to excess absences, more than two unexcused absences from board meetings in a year. A board member may be removed for other reasons by a three-fourths vote of the remaining directors.
Section 10 — Special meetings: Special meetings of the board shall be called upon the request of the chair, or one-third of the board. Notices of special meetings shall be sent out by the secretary to each board member at least two weeks in advance.
Bylaws: Sample
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Stepping from vision to action: Bylaws
ARTICLE IV — COMMITTEES Section 1 — Committee formation: The board may create committees as
needed, such as fundraising, housing, public relations, data collection, etc. The board Chair appoints all committee chairs.
Section 2 — Executive Committee: The four officers serve as the members of the Executive Committee. Except for the power to amend the articles of incorporation and bylaws, the Executive Committee shall have all the powers and authority of the board of directors in the intervals between meetings of the board of directors, and is subject to the direction and control of the full board.
Section 3 — Finance Committee: The treasurer is the chair of the Finance Committee, which includes three other board members. The Finance Committee is responsible for developing and reviewing fiscal procedures, fundraising plan, and annual budget with staff and other board members. The board must approve the budget and all expenditures must be within budget. Any major change in the budget must be approved by the board or the Executive Committee. The fiscal year shall be the calendar year. Annual reports are required to be submitted to the board showing income, expenditures, and pending income. The financial records of the organization are public information and shall be made available to board members and the public.
Bylaws: Sample
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Stepping from vision to action: Bylaws
ARTICLE V — DIRECTOR AND STAFF Section 1 — Executive Director: The executive director is hired by the board.
The executive director has day-to-day responsibilities for the organization, including carrying out the organization’s goals and policies. The executive director will attend all board meetings, report on the progress of the organization, answer questions of the board members and carry out the duties described in the job description. The board can designate other duties as necessary.
ARTICLE VI — AMENDMENTS Section 1 — Amendments: These bylaws may be amended when necessary by
two-thirds majority of the board of directors. Proposed amendments must be submitted to the secretary to be sent out with regular board announcements.
CERTIFICATION These bylaws were approved at a meeting of the board of directors by a two-
thirds majority vote on November 30, 2006.
Bylaws
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Stepping from vision to action: Bylaws
Refer to and review your bylaws frequently
Amend them when necessary Have a current copy available to
distribute upon request.
IRS Form 1023
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Filing for Tax Exempt Status: IRS Form 1023
Application for Recognition of Exemption: 501(c)(3) Status
When accepted will recognize donations to the organization as tax-deductible (if filed within 18 months of incorporation is retroactive to date of incorporation)
May take up to 60 hours to complete Many organizations can complete on their
own; some do require legal consult Includes a $750 fee payable to the IRS
IRS Form 1023
© Minnesota Council of Nonprofits, St. Paul, Minnesota www.mncn.org
Filing for Tax Exempt Status: IRS Form 1023
Thank you.
© Minnesota Council of Nonprofits 2314 University Avenue West, Suite 20, Saint Paul, Minnesota 55114 ph: 651-642-1904 www.mncn.org
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