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By-laws for Your Group
Starting Up: A Handbook for New River and Watershed Organizations is an excellent
source to guide you in creating your bylaws. Visit www.rivernetwork.org to
order.
Compliance Guide for Public Charities
www.irs.gov/pub/irs-pdf/p4221pc.pdf
Incorporating Your Group / 501c3
Georgia Center for Non-Profits' Start-Up Packet - This packet guides you through
the steps to becoming a 501c3. Click
here.
Secretary of State Web Site - This site contains
information on incorporating in Georgia and allows
you to navigate to other areas of the state website
such as Frequently Asked Questions. Click
here.
Secretary of State - Filing procedures for incorporation
- A link within the Secretary of State website with
specific information on filing for incorporation
in Georgia. Click
here.
IRS Home - From this home
page, click on Charities and Non-Profits for information
on how to obtain
501c3 status. Publication 557, "Tax Exempt Status
for Your Organization", can be accessed from
this site. Click
here.
IRS Information for Charities and Non-Profits - Click
here to go directly to the IRS page for Charities
and Non-Profits. Scroll down and click on IRS Issues
New Guidelines for Non-Profits to view Publication
4220 on
Applying for Tax Exempt Status and Publication 4221 which is a Compliance Guide
for Non-Profits.
IRS Exemption Requirements - Click
here
Form 1023 (Application for Recognition
of Exemption) - Click
here and then type form 1023 in search box.
Starting Up: A Handbook for New
River and Watershed Organizations is an excellent
source to guide you
through incorporation and becoming tax exempt. Visit www.rivernetwork.org to
order.
Note: If you are not yet a non-profit, but are accepting
donations, your organization's literature must state
this fact. Once your organization receives its determination
letter from the IRS, donations made one year prior
to its receipt are considered tax deductible. Please
confirm this information with your accountant.
Disclosure Requirements
Taken from Alliance for Justice's "Give Me Your 990!"
As a tax exempt organization, you need to be aware of public disclosure requirements
for non-profits in case you receive a request for your annual information return
or application for tax-exemption. Information that must be included in a response
to a request for your annual information return or application for tax-exemption
includes:
Annual Information Return:
Form 990, any attachments and all schedules
You are not required to provide a copy of Form 990T, and you are not required
to reveal information about your contributors. The law permits you to omit
the names and addresses of contributors.
Application for Tax-Exemption:
A copy of Form 1023 or 1024, all attachments, any supporting documents and
any letter the IRS sent concerning your application.
Response Time
If a request is made in person, you must respond to the request the same day.
If the request is made by mail, you must respond within 30 days of receiving
the request. If you wish to charge for the cost of copying, you must notify
the requestor, in a timely manner, of the cost and form of payment.
Copying Costs
The IRS permits you to charge to recoup copying costs at the following rates:
$1.00 for the first page
$.15 each additional page
plus postage
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