Chapters which are not integrated with a parent organizations need
the basic corporate documents listed below. This list is intended as
a starting point. Visit the IRS
web site to walk through the process of starting up a non-profit organization.
Chapters - and all associations - should also protect themselves by
carrying adequate insurance to cover professional liability, crime, property,
and disasters. For more information on insurance, click here.
- Articles of Incorporation accomplished by filing articles
or certification of incorporation with secretary of state of your
jurisdiction.
- Bylaws containing rules for the organization.
- Annual Corporate Report filed with your state to continue
to function and qualify for tax-exempt status; requirements vary by
state.
- Tax Exempt Status if the organization qualified under Section
501(c)(6) or (c)(3). The first is an IRS code for business leagues,
trade associations and professional societies. A 501(c)(3) is for
charitable and educational organizations. Chapters file for exempt
status using IRS Form
1024 for Section 501(c)(6) or Form
1023 for Section 501(c)(3).
- Employer Identification Number accomplished by filing IRS
Form SS-4.
- Form 990
or Form
990EZ (for organizations with gross receipts less than
$100,000 and total assets less than $250,000) which must be filed
annually if annual gross income exceeds $25,000 to maintain exempt
status. Many advise filing even with less income. Now it's easier
through Form 990 Electronic Filing.
