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Legal Resources 2017-02-04T05:01:17+00:00

FTB.CA.GOV California Tax Exemption

Find more information on the California Attorney General’s Guide for Charities, here.

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The California Exemption Application Booklet is Form 3500.  Find it here.

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Find out the filing requirements for exempt organizations, here.

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Incorporating in California

Find some tips and samples for filing articles of incorporation with the California Secretary of State here.

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IRS.GOV Federal Tax Resources

he Internal Revenue Service believes that a well-governed charity is more likely to obey the tax laws, safeguard charitable assets, and serve charitable interests than one with poor or lax governance.  Learn more here.

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If you have questions about  the annual reporting requirements for exempt organizations, check out this list of IRS FAQs.

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IRS Form 1023 or Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code can be found here.

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Instructions for IRS Form 1023, or Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, can be found here.

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When looking at the IRS Form 990 Series, and deciding which form to file, look here.

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This check sheet is to be used by EO Revenue Agents in the examination of I.R.C. 501(c)(3) public charities. Download the IRS governance check sheet.

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Learn more about the IRS gross receipts test to determine normal income, here.

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Find out more about IRS Publication 557, or Tax-Exempt Status for Your Organization here.

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Find IRS Publication 557, Tax-Exempt Status for Your Organization, here.

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An exempt organization is not taxed on its income from an activity substantially related to the charitable, educational, or other purpose that is the basis for the organization’s exemption. Such income is exempt even if the activity is a trade or business.

However, if an exempt organization regularly carries on a trade or business not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization is subject to tax on its income from that unrelated trade or business.

What does the IRS Publication 598 cover?

This publication covers the rules for the tax on unrelated business income of exempt organizations. It explains:

  1. Which organizations are subject to the tax,
  2. What the requirements are for filing a tax return,
  3. What an unrelated trade or business is, and
  4. How to figure unrelated business taxable income.

Learn more about IRS Publication 598, Tax on Unrelated Business Income of Exempt Organizations.

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Useful Additional Resources

The Center for Nonprofit Management has a Compensation and Benefits Survey that can be a useful tool for you organization, view it here.

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View CNM’s collection of resources for starting a nonprofit, here.

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Find some tips and samples for filing articles of incorporation with the California Secretary of State here.

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