Nonprofit Industry Organizations
Publications and News
Regulatory and Tax Information
Resources - General
Resources - Boards of Directors
Starting a Nonprofit Organization
Miscellaneous
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| Nonprofit Industry Organizations |
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American Society of Association
Executives (ASAE) |
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Michigan Nonprofit Association
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Minnesota Council of Nonprofits
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National
Council of Nonprofit Organizations: Nonprofit Resource Links
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Society for NPOs
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| Publications and News |
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The NonProfit Times (business publication for nonprofit management) |
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Stanford Social Innovation Review
(research-based articles that link theory, research, and practice) |
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The
Nonprofit Quarterly (magazine focusing on nonprofit management) |
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Philanthropy News Digest
(weekly news service of philanthropy-related articles and features) |
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Regulatory and Tax Information |
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| Michigan - DLEG -
Business services (information and forms for nonprofit
organization filings) |
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| Michigan:
Act 157 of 1976 - Uniform Management of Institutional Funds Act
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| Michigan:
Procedures and Requirements for Michigan Charities
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Michigan Attorney General:
Charities
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| Michigan Attorney General:
Procedures and Requirements for Starting
a NPO |
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| Michigan Attorney General:
Initial Charitable Trust / Charitable Solicitation Questionnaire |
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| Michigan Attorney General:
Application for License to Solicit Donations |
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| Michigan Dept of Treasury:
Sales and Use tax Exemptions and Requirements |
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| Michigan Dept of Treasury:
Michigan Sales and Use Tax Certificate of Exemption |
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IRS:
Life Cycle of a Public Charity
Other Life Cycles:
Social Welfare Organizations |
Labor Organizations |
Trade
Associations |
Agricultural Associations |
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| IRS:
Tax-Exempt
Status of Your Organization (Publication 557 - rules and procedures for
organizations that seek recognition of exemption from federal income tax) |
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IRS:
Rebuttable Presumptions for Intermediate Sanctions
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| IRS: Application for
Recognition of Exemption
Form 1023 (June 2006)
Instructions
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| IRS:
Tax
Information for Charities & Other Non-Profits |
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| IRS:
Frequently Asked Questions about Tax-Exempt Organizations |
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| Resources - General |
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GuideStar |
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Nonprofit GENIE FAQs (CompassPoint)
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National Center for Charitable Statistics
(NCCS) |
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Fundraising and Administrative Cost Study
(NCCS) |
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Nonprofit Good Practice Guide
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Nonprofit Hub (basics on starting a nonprofit organization and a good dictionary of nonprofit terms) |
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Nonprofit Resource Center
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Free Management Library for FPOs and NPOs
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| NPO guides - grant-writing tools for NPOs |
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| Michigan's Nonprofit Sector - michiganinbrief.org |
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| Give.org |
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| freeErisa.com
(Database of Forms 5500) |
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| CompassPoint Nonprofit Services |
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| Resources - Boards of Directors |
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| BoardSource:
Building Effective Nonprofit Boards
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| Board Café:
Newsletter for Nonprofit Boards (CompassPoint)
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| Starting a Nonprofit Organization |
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| Basic Steps |
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Step 1: Define your nonprofit purpose.
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Step 2: Visit the State of Michigan
Department of Labor and Economic Growth ((DLEG)
Domestic Nonprofit Corporations page for general requirements for
forming a nonprofit organization
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Step 3: File articles of incorporation
(Michigan). (Form 502,
Articles of Incorporation)
IRS Required provisions for articles of incorporation
Michigan requirements for articles of incorporation
IRS Sample Articles of Organization
Michigan:
Common Problems with filing Articles of Incorporation
Michigan DLEG
Corporation Division publications
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Step 4: Prepare corporate bylaws
IRS By-Laws Requirements
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Step 5: Apply for a
Federal Tax Identification Number (also known as an EIN Number).
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Step 6: File Michigan
Attorney General
Initial Charitable Trust / Charitable Solicitation Questionnaire, if
necessary.
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Step 7: File Michigan
Attorney General
Application for License to Solicit Donations, if required.
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Step 8: File IRS
Application for Recognition of Exemption (Form
1023 and
Instructions), if desired.
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| Related
resources: |
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Michigan Department of labor and Economic Growth (DLEG) -
Corporation Division |
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How to Start a 501(c)(3) Nonprofit
(Michigan Nonprofit Association) |
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Procedures and Requirements for Starting NPO
(Michigan Attorney General) |
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Starting a Nonprofit Organization
(Free Management Library) |
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Tax Information for Charities & Other Non-Profits
(IRS) |
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Life Cycle of a Public Charity
(IRS) |
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Miscellaneous |
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Nonprofit Overview:: A
nonprofit organization in Michigan generally starts with the formation of
a nonprofit corporation. If a nonprofit organization
also wishes to receive tax deductible charitable contributions from others,
IRS Form 1023, "Application for Recognition of Tax Exempt Status" will
also be prepared and approved by the IRS.
What's the difference between a
nonprofit organization and a tax-exempt organization? An
organization's nonprofit status is governed by state law while its
tax-exempt status is governed by federal law.
Are there different types of
tax-exempt organizations? Yes. 501(c)(3) organizations
(charitable, religious, and educational organizations) comprise the most
common type. Others types include
501(c)(4) Civic leagues and social welfare organizations; 501(c)(5)
labor/agricultural/horticultural organizations; 501(c)(6) business and
professional leagues; 501(c)(7) social and recreational clubs; 501(c)(8)
fraternal beneficiary societies; and 501(c)(19) veterans organizations.
What are the allowable purposes
under which a 501(c)(3) entity may be formed?
- Charitable
- Educational
- Religious
- Scientific
- Literary
- Testing for public safety
- Fostering national or international
(i.e., not local) amateur sports competition
- Preventing cruelty to children or
animal
What IRS tests must an organization
meet for 501(c)(3) status:
- Organizational test:
- Limit its purposes to one or more of
the exempt purposes listed in Code section 501(c)(3)
- Not engage in a nonexempt activity. In
addition, assets of the organization must be permanently dedicated to an
exempt purpose.
- Operational test:
- Organization must show that it will
engage primarily in activities that further its exempt purposes.
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| Notice: The information on
this page and within the referenced links are for general information
purposes only and does not constitute professional advice. Because of
the unique nature and diversity of nonprofit organizations, the guidance
that applies to one organization might not necessarily apply to another
organization. Please consult with your professional advisor on matters that
are specific to your organization. |
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