What Are the Articles of Incorporation for a Nonprofit? Understanding Articles of Incorporation for Nonprofits

by

Incorporation Essentials

The Articles of Incorporation are a package of documents filed with the state to legally form a nonprofit organization. These documents include crucial information such as:

  • Organization’s Name
  • Type of Organization
  • Principal Office Address
  • Registered Agent
  • Directors
  • Incorporators
  • Purpose Clause
  • Dissolution Clause

Nonprofits must file their Articles of Incorporation with their Secretary of State and follow all requirements outlined on the state website to become officially incorporated.

State and IRS Requirements

While states often provide resources to help with the creation of the Articles of Incorporation, they also have specific requirements. Most states will require the following information:

  • Organization’s Name
  • Registered Agent and Address
  • Purpose Clause
  • Board of Directors’ Names

Beyond state requirements, the IRS mandates the inclusion of specific language in the Statement of Purpose for a nonprofit to qualify for 501(c)(3) tax exemption.

Writing and Filing Articles of Incorporation

To create Articles of Incorporation for a nonprofit, research the structural, geographical, and personnel requirements for your state. You’ll need to:

  1. Designate an incorporator to file the articles.
  2. Visit your Secretary of State’s website for specific forms and instructions.
  3. Ensure you include language that meets IRS requirements for the nonprofit’s purpose and dissolution clauses.
  4. Accurately fill out the articles and file them with the appropriate fee to your Secretary of State.
  5. Once accepted, apply for 501(c)(3) tax exemption status with the IRS.

Note: The Articles of Incorporation are necessary to form a nonprofit corporation, but obtaining 501(c)(3) status from the IRS is required for federal tax exemption.

Distinction Between Incorporation and 501(c)(3) Status

Incorporation through filing Articles of Incorporation allows a nonprofit to be legally recognized. To gain tax benefits, the nonprofit must subsequently apply for 501(c)(3) status with the IRS. This is a separate process that grants eligibility for grants and tax-deductible donations.

Leave a Comment