Reference Guide for Starting a Nonprofit

If you are considering establishing a nonprofit organization, the Foundation Center has identified a number of useful resources. The following is a list of resources that discuss how to incorporate as a nonprofit organization. Some technical assistance organizations provide assistance in starting a nonprofit organization. Check with your local bar association or the Alliance for Nonprofit Management.

Web Resources for Starting a Nonprofit Organization

Foundation Center Online Course: "Establishing a Nonprofit Organization"
(http://fdncenter.org/getstarted/tutorials/establish/)
This tutorial describes 12 tasks that need to be accomplished during the process of establishing a nonprofit organization. Issues include board development, creating bylaws, filing for federal tax exemption, recruiting staff, and developing an overall fundraising plan.

Internal Revenue Service: "FAQs Regarding Applying for Tax-Exemption"
(http://www.irs.gov/charities/article/0,,id=96590,00.html)
Includes links to IRS Publication 557, "Tax Exempt Status for Your Organization" which is available in PDF format, or call (800) 829-3676 to order this essential document free.

Internal Revenue Service: "Tax Information for Charitable Organizations"
(http://www.irs.gov/charities/charitable/index.html)
Includes a step-by-step review of the application process.

The Nonprofit Resource Center (http://www.not-for-profit.org)
Designed for administrators, board members and volunteers of nonprofit and tax-exempt organizations, as well as people who are considering forming a nonprofit organization.

Alliance for Nonprofit Management (http://www.allianceonline.org)
An experienced network of nonprofit management support organizations, which provides assistance with organizational and human resources development, fundraising, finance, and marketing.

The Internet Nonprofit Center's FAQ for start-ups
(http://www.nonprofits.org/npofaq/keywords/1l.html)
Provides numerous resources relating to establishing a nonprofit organization.

BoardSource's free e-book, "Starting a Nonprofit Organization."
(http://www.boardsource.org/dl.asp?document_id=17)
A checklist for starting a nonprofit organization.

About.com's Starting a Nonprofit Organization: One-Stop Answer Page (http://nonprofit.about.com/library/weekly/blonestart.htm)
Includes questions a board should ask about starting a nonprofit organization and steps for getting started.

Recommended Books and Articles for Starting a Nonprofit Organization

Blazek, Jody. TAX PLANNING AND COMPLIANCE FOR TAX-EXEMPT ORGANIZATIONS: Rules, Checklists, Procedures. 4th ed. Hoboken, NJ: John Wiley & Sons, 2004. This compendium of compliance tools and information provides practitioners and nonprofit managers with step-by-step guidance to establishing and safeguarding the tax-exempt status of an organization.

Bromberger, Allen R. et al., eds. GETTING ORGANIZED. 5th ed. New York, NY: Lawyers Alliance for New York, 1999. Introductory manual for attorneys representing organizations that wish to incorporate as nonprofits. Provides important addresses and telephone numbers, and sample forms and exhibits.

Connors, Tracy D., ed. THE NONPROFIT HANDBOOK: Management. 3rd ed. New York, NY: John Wiley & Sons, 2001. Comprehensive reference guide to the policies and procedures shared by small and medium-sized nonprofit organizations. Contains drafts of policies and procedures as well as sample plans, forms, records and reports.

Kirschten, Barbara L. NONPROFIT CORPORATION FORMS HANDBOOK. Eagan, MN: West Group, annual. Covers registration and reporting requirements for IRS-designated tax-exempt organizations and contains sample forms for incorporation and operation of nonprofit organizations in many states.

Kunreuther, Frances. "TO 501(C)(3) OR NOT TO 501(C)(3): IS THAT THE QUESTION?" Nonprofit Quarterly vol. 10 (Winter 2003) p. 26-9. For some groups, the 501(c)(3) incorporation may not further their work. The article provides some considerations that should be examined.

Mancuso, Anthony. HOW TO FORM A NONPROFIT CORPORATION. 6th ed. Berkeley, CA: Nolo Press, 2004. Step-by-step guide to forming a nonprofit organization that meets the requirements for a federal tax exemption under 501(c)(3) of the Internal Revenue Code.

Olenick, Arnold J. and Philip R. Olenick. A NONPROFIT ORGANIZATION OPERATING MANUAL: Planning for Survival and Growth. New York, NY: The Foundation Center, 1991. Addresses the essential financial and legal aspects of managing a nonprofit organization. Divided into four parts: 1) Long-Range Considerations, 2) The Vital Role of Financial Management, 3) Operational Management, and 4) Outside Accountability.

Starting a Nonprofit. Washington, DC: National Minority AIDS Council. [2003]. Also available online at http://www.nmac.org/tech_assistance/ta_resources/Org_Effectiveness/NonProf.pdf. This manual is designed to facilitate the ability to quickly and effectively start a nonprofit, register it with state officials, and obtain tax-exempt status from the Internal Revenue Service.

Tesdahl, D. Benson. THE NONPROFIT BOARD'S GUIDE TO BYLAWS: Creating a Framework for Effective Governance. Washington, D.C.: BoardSource, 2003. Provides a basic definition of bylaws and an overview of related issues and area bylaws should address.

Warda, Mark. HOW TO FORM A NONPROFIT CORPORATION. 3rd ed. Naperville, IL: Sphinx Publishing. 2004. Provides basic information about the steps involved in establishing a nonprofit organization, and the methods for protecting tax-exempt status. Covers start-up procedures, applying for tax exemption, running a nonprofit corporation, and fundraising. Numerous checklists and worksheets are included. Appendices include state-by-state list of nonprofit laws, a sample document of by-laws, and nonprofit legal forms.

Williams, Denice (ed.) and Néstor Vázquez (trans.) Del Dicho al Hecho: Una Guía Para Crear con Éxito Una Organización Sin Fines de Lucro. [In Spanish]. New York, NY: Community Resource Exchange. 2004. Provides a basic definition of bylaws and an overview of related issues and area bylaws should address.

For other articles and books about starting a nonprofit organization, check under the subject heading "Nonprofit organizations--establishment and termination" in the Catalog of Nonprofit Literature.