Starting a 501c3 nonprofit organization: Instructions, Suggestions & Examples From the Oklahoma Center for Nonprofits
- how to obtain copies of Form 990, Package 1023, or Package 1024 for filing
- filing requirements for members of group rulings
- which tax-exempt organizations may engage in political activity
- The Internal Revenue Service (IRS) has published two brochures to help nonprofit organizations understand the laws for tax-exempt groups. Publication 4220, Applying for 501(c)(3) Tax-Exempt Status, helps prospective charities apply for tax exemption. Publication 4221, Compliance Guide for 501(c)(3) Tax-Exempt Organizations, explains record keeping, report filing, and disclosure rules that apply to organizations that have tax-exempt status under section 501(c)(3). For more information go to the IRS Web site.
- The Internal Revenue Service has a Web-based version of its popular Exempt Organizations Workshop covering tax compliance issues confronted by small and mid-sized tax exempt organizations. The free online workshop – Stay Exempt – Tax Basics for 501(c)(3)s – consists of five interactive modules on tax compliance topics for exempt organizations: Tax-Exempt Status – How can you keep your 501(c)(3) exempt? Unrelated Business Income – Does your organization generate taxable income? Employment Issues – How should you treat your workers for tax purposes? Form 990 – Would you like to file an error-free return? Required Disclosures – To whom do you have to show your records? Users can access this \training program at http://www.stayexempt.irs.gov/ Users can complete the modules in any order and repeat them as many times as they like. The online training website does not require registration and its visitors will remain anonymous.
To file for a certificate of incorporation or the annual Charitable Organization filing, visit Oklahoma Secretary of State Information and forms in the Charitable Organizations section represents a subsection of their Business Filing Department but has expanded to accommodate the amendments to the Oklahoma Solicitation of Charitable Contributions Act, found in S.B. 1070, passed in 2010 and effective July 1, 2011.
The Oklahoma Center for Non-Profit’s Helpline, 1.800.338.1798, is a good resource for non-profits. It is a free service that gives non-profit leaders a resource for a variety of answers to a variety of questions and problems. An initial response is guaranteed within 24 hours, as the Center draws upon its vast network of consultants and experts to get you the answers you need, when you need them. The service is free to all Oklahoma non-profits.
At the USA.gov (a “network of links to federal government information and services”) users can:
- search more than 530,000 government documents
- access government departments and agencies
- browse information pertaining to the three branches of government
- link to clearinghouses and services
- read materials on management and policy matters
- e-mail technical and content questions to the site.