Question
I'm planning to start a non-profit organization in California focused on environmental conservation. Can you find the necessary steps and required documents to register my non-profit with the state, and also provide information on any annual reporting requirements?
Answers
GPT-4o mini
Starting a non-profit organization in California focused on environmental conservation involves several steps and requirements. Below is a comprehensive guide to help you through the process:
### Step 1: Define Your Mission
Before you begin the formal registration process, clearly define your mission, goals, and programs related to environmental conservation. This will help you articulate your purpose and attract potential supporters and volunteers.
### Step 2: Choose a Name
1. **Choose a Unique Name**: Your non-profit must have a distinguishable name that is not already in use by another registered entity in California. To check name availability, you can search the California Secretary of State’s business name database.
2. **Designate a Name with "Non-Profit"**: Consider including terms like "Institute," "Foundation," "Association," or "Center" in the name.
### Step 3: Form a Board of Directors
California requires at least three directors to start a non-profit organization. Ensure the board comprises individuals who are committed to the mission of the organization.
### Step 4: File Articles of Incorporation
1. **Prepare and File Articles of Incorporation**: You need to file Articles of Incorporation (Form ARTS-PB) with the California Secretary of State. This document includes:
- The name of your non-profit.
- Purpose statement (make sure it aligns with IRS 501(c)(3) requirements if you aim for tax-exempt status).
- Agent for service of process.
- Names and addresses of the initial directors.
**Filing Fee**: The fee for filing the Articles of Incorporation is $30.
2. **Include Specific Language**: If you are seeking 501(c)(3) tax-exempt status, include the required language in your Articles concerning the distribution of assets upon dissolution.
### Step 5: Apply for an Employer Identification Number (EIN)
1. **Apply for an EIN**: Even if you don’t have employees, you need an EIN (Form SS-4) from the IRS. This can be done online, and there is no fee.
### Step 6: Establish Bylaws
1. **Draft Bylaws**: Bylaws outline how your organization will operate, including the roles of directors, how meetings will be conducted, and other governance matters.
### Step 7: Hold Initial Board Meeting
1. **Convene a Board Meeting**: Hold an initial meeting to adopt bylaws, set up bank accounts, and conduct any other initial business.
### Step 8: Register for State Taxes
1. **California State Tax Exemption**: After you get your federal 501(c)(3) status, apply for state tax exemption using Form 3500 or Form 3500A.
### Step 9: Apply for Federal Tax-Exempt Status
1. **IRS Form 1023**: To receive federal tax-exempt status, you will need to apply using Form 1023 (or Form 1023-EZ for smaller organizations). This process involves providing detailed information about your organization.
- **Filing Fee**: The fee varies depending on the form used (Form 1023 - $600, Form 1023-EZ - $275).
### Step 10: Comply with Local Permits and Licenses
Check with your local city/county government to ensure you obtain any necessary permits or licenses related to your organization’s activities.
### Annual Reporting Requirements
1. **IRS Annual Filing**: As a 501(c)(3) organization, you must file an annual return with the IRS. Depending on your revenue, you’ll file:
- Form 990 (if gross receipts exceed $200,000),
- Form 990-EZ (if gross receipts are between $50,000 and $200,000),
- Form 990-N (e-Postcard for gross receipts under $50,000).
2. **California Annual Filing**: You also need to file Form 199 (California Exempt Organization Annual Information Return) with the California Franchise Tax Board (FTB).
3. **Statement of Information**: Non-profits are also required to file an initial Statement of Information (Form SI-100) with the Secretary of State within 90 days of filing Articles of Incorporation, and then every two years thereafter.
### Keep Records
Maintain thorough financial records and meeting minutes to comply with both federal and state requirements.
### Summary
1. **Define Mission**
2. **Choose a Name**
3. **Form a Board**
4. **File Articles of Incorporation**
5. **Obtain an EIN**
6. **Create Bylaws**
7. **Hold Initial Board Meeting**
8. **Apply for State Tax Exemption**
9. **Apply for Federal Tax Exemption**
10. **Comply with Local Regulations**
**Annual Requirements**:
- IRS Form 990 or 990-N
- California Form 199
- Biannual Statement of Information
Consulting with a legal professional experienced in non-profit law is advisable to ensure compliance with all regulations and requirements. Good luck with your non-profit focused on environmental conservation!
### Step 1: Define Your Mission
Before you begin the formal registration process, clearly define your mission, goals, and programs related to environmental conservation. This will help you articulate your purpose and attract potential supporters and volunteers.
### Step 2: Choose a Name
1. **Choose a Unique Name**: Your non-profit must have a distinguishable name that is not already in use by another registered entity in California. To check name availability, you can search the California Secretary of State’s business name database.
2. **Designate a Name with "Non-Profit"**: Consider including terms like "Institute," "Foundation," "Association," or "Center" in the name.
### Step 3: Form a Board of Directors
California requires at least three directors to start a non-profit organization. Ensure the board comprises individuals who are committed to the mission of the organization.
### Step 4: File Articles of Incorporation
1. **Prepare and File Articles of Incorporation**: You need to file Articles of Incorporation (Form ARTS-PB) with the California Secretary of State. This document includes:
- The name of your non-profit.
- Purpose statement (make sure it aligns with IRS 501(c)(3) requirements if you aim for tax-exempt status).
- Agent for service of process.
- Names and addresses of the initial directors.
**Filing Fee**: The fee for filing the Articles of Incorporation is $30.
2. **Include Specific Language**: If you are seeking 501(c)(3) tax-exempt status, include the required language in your Articles concerning the distribution of assets upon dissolution.
### Step 5: Apply for an Employer Identification Number (EIN)
1. **Apply for an EIN**: Even if you don’t have employees, you need an EIN (Form SS-4) from the IRS. This can be done online, and there is no fee.
### Step 6: Establish Bylaws
1. **Draft Bylaws**: Bylaws outline how your organization will operate, including the roles of directors, how meetings will be conducted, and other governance matters.
### Step 7: Hold Initial Board Meeting
1. **Convene a Board Meeting**: Hold an initial meeting to adopt bylaws, set up bank accounts, and conduct any other initial business.
### Step 8: Register for State Taxes
1. **California State Tax Exemption**: After you get your federal 501(c)(3) status, apply for state tax exemption using Form 3500 or Form 3500A.
### Step 9: Apply for Federal Tax-Exempt Status
1. **IRS Form 1023**: To receive federal tax-exempt status, you will need to apply using Form 1023 (or Form 1023-EZ for smaller organizations). This process involves providing detailed information about your organization.
- **Filing Fee**: The fee varies depending on the form used (Form 1023 - $600, Form 1023-EZ - $275).
### Step 10: Comply with Local Permits and Licenses
Check with your local city/county government to ensure you obtain any necessary permits or licenses related to your organization’s activities.
### Annual Reporting Requirements
1. **IRS Annual Filing**: As a 501(c)(3) organization, you must file an annual return with the IRS. Depending on your revenue, you’ll file:
- Form 990 (if gross receipts exceed $200,000),
- Form 990-EZ (if gross receipts are between $50,000 and $200,000),
- Form 990-N (e-Postcard for gross receipts under $50,000).
2. **California Annual Filing**: You also need to file Form 199 (California Exempt Organization Annual Information Return) with the California Franchise Tax Board (FTB).
3. **Statement of Information**: Non-profits are also required to file an initial Statement of Information (Form SI-100) with the Secretary of State within 90 days of filing Articles of Incorporation, and then every two years thereafter.
### Keep Records
Maintain thorough financial records and meeting minutes to comply with both federal and state requirements.
### Summary
1. **Define Mission**
2. **Choose a Name**
3. **Form a Board**
4. **File Articles of Incorporation**
5. **Obtain an EIN**
6. **Create Bylaws**
7. **Hold Initial Board Meeting**
8. **Apply for State Tax Exemption**
9. **Apply for Federal Tax Exemption**
10. **Comply with Local Regulations**
**Annual Requirements**:
- IRS Form 990 or 990-N
- California Form 199
- Biannual Statement of Information
Consulting with a legal professional experienced in non-profit law is advisable to ensure compliance with all regulations and requirements. Good luck with your non-profit focused on environmental conservation!