Nonprofit Industry Organizations
Publications and News
Regulatory and Tax Information
Nonprofit Accounting Resources
Resources - General
Resources - Boards of Directors
Starting a Nonprofit Organization
Miscellaneous
NAICS Classifications
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| Nonprofit Industry Organizations |
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American Society of Association
Executives (ASAE) |
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California Association
of Nonprofits |
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Michigan Nonprofit Association
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Minnesota Council of Nonprofits
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National
Council of Nonprofit Organizations and related
State
Association Directory
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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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Nonprofit
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:
Charitable
Trust Section
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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:
Main Page |
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Michigan Dept of Treasury:
Sales and Use Tax Exemptions and Requirements
Revenue Administrative Bulletins (RAB) |
RAB 1995-3 |
RAB 2002-15 |
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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)
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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Nonprofit
Accounting Resources |
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Unified Chart of Accounts |
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| Selected
Statements of Financial Accounting Standards (SFAS):
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| Nonprofit 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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Online Compendium
of Federal and State Regulations for U.S. Nonprofit Organizations |
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| Resources - Boards of Directors
and Those Charged with Governance |
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| BoardSource:
Building Effective Nonprofit Boards
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| Board Café:
Newsletter for Nonprofit Boards (CompassPoint)
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| AICPA:
Audit
Committee Toolkit for Not-for-Profit Organizations |
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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 in Michigan.
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Step 3: File articles of incorporation. (For
Michigan, see Form 502,
Articles of Incorporation)
IRS Required provisions for articles of incorporation
Michigan requirements for articles of incorporation
IRS Sample Articles of Organization
IRS:
State Nonprofit Incorporation Forms and Information
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. A Michigan charity or a charity soliciting funds in Michigan
should complete this form This questionnaire is used by charities for
determining whether a license to solicit is required. This
determination is made by the Attorney General and not the charity itself.
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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.
Recognition of exemption is required by the
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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"
should 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. 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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| NAICS
Classifications Most
non-for-profit organizations are classified under
Sector 81 (Other Services except Public Administration) of the 2007
North American Industry Classification System (NAICS) with most under
Subsector 813 Religious, Grantmaking, Civic, Professional, and Similar
Organizations.)
The NAICS description for this classification is:
Sector 81--Other Services (except Public Administration)
813 Religious, Grantmaking, Civic, Professional, and Similar
Organizations
Industries in the Religious, Grantmaking, Civic, Professional, and
Similar Organizations subsector group establishments that organize and
promote religious activities; support various causes through grantmaking;
advocate various social and political causes; and promote and defend the
interests of their members.
The industry groups within the subsector are defined in terms of their
activities, such as establishments that provide funding for specific
causes or for a variety of charitable causes; establishments that advocate
and actively promote causes and beliefs for the public good; and
establishments that have an active membership structure to promote causes
and represent the interests of their members. Establishments in this
subsector may publish newsletters, books, and periodicals, for
distribution to their membership.
See
NAICS - Drill Down Chart for other classifications and definitions. The
NAICS is maintained by the U.S. Census Bureau. The NAICS replaced the
Standard Industrial
Classification (SIC) system starting in 1997.
Both SIC and NAICS classify establishments by
their primary type of activity. |
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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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