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Procedures for Establishing Non-Profit Status and applying for EIN

Procedures for Establishing Non-Profit Status and applying for EIN. STUDENT ACTIVITIES Baylor University. FIRST THINGS FIRST… www.sos.state.tx.us. Go to the Secretary of State website to find Articles of Incorporation for a Non-profit Corporation.

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Procedures for Establishing Non-Profit Status and applying for EIN

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  1. Procedures for Establishing Non-Profit Status and applying for EIN STUDENT ACTIVITIES Baylor University

  2. FIRST THINGS FIRST…www.sos.state.tx.us Go to the Secretary of State website to find Articles of Incorporation for a Non-profit Corporation On Business and Public Findings choose Corporations

  3. Filing Guides Choose “Nonprofit” from forms and summaries

  4. Articles of Incorporation for a Non-Profit Corporation Choose form 202 either as a word document or PDF

  5. Summary Non-profit Corporation (Forms on Secretary of State Website) • 1. Articles of Incorporation for a Non-profit Corporation - Form 202 • 2. Filing Guide - contains helpful information on selecting and filing to form an organization. • 3. Draft Bylaws and Constitution - This must be done carefully, particularly if you will be seeking exemption from Title IX prohibitions against single sex organizations. Make sure that Bylaws comply with the Texas Non-profit Corporation Act (available on Secretary of State website by clicking on "Business and Public Filings", then "Corporations") NEXT…

  6. Applying for Recognition of Tax Exempt Status from the IRS 1st Step: Go to www.irs.gov 2nd Step: Choose Charities and Non-Profits

  7. Types of Tax Exempt Organizations Determine the type of Tax Exempt Organization - most common types will be "Charitable Organizations" [c(3)], "Social Clubs" [c(7)] and "Social Welfare (or Service) Organizations" [c(4)]. Note: to gain exemption from Title IX prohibitions against single sex organizations, you must be a "Social Organization" exempt under 501c(7) www.irs.gov

  8. Charitable Organizations Application

  9. Social Clubs Again… Remember that to gain exemption from Title IX prohibitions against single sex organizations, you must be a "Social Organization" exempt under 501c(7) Application

  10. Charities and Non-Profits File "Application for Recognition of Exemption under Section 501 (a)" - Package 1024 on IRS Website SS4

  11. Application for Recognition of Exemption under Section 501 (a) File package 1024

  12. Application for Employer Identification Number SS-4 Note: This must generally be done before a bank account may be opened for the organization.

  13. Social Welfare Organizations Application

  14. Summary Must apply for Recognition of Tax Exempt Status from the IRS (Forms on IRS Website) • Determine the type of Tax Exempt Organization - most common types will be "Charitable Organizations" [c(3)], "Social Clubs" [c(7)] and "Social Welfare (or Service) Organizations" [c(4)]. Note: to gain exemption from Title IX prohibitions against single sex organizations, you must be a "Social Organization" exempt under 501c(7). • File "Application for Recognition of Exemption under Section 501 (a)" - Package 1024 on IRS Website • File "Application for Employer Identification Number"- Form SS-4 on IRS Website. Note: This must generally be done before a bank account may be opened for the organization. • A helpful publication, although it is very lengthy, in this process is Publication 557- "Tax-Exempt Status for Your Organization". This contains all the information you need for applying for recognition of tax-exempt status. It is recommended that you download this form and refer to it frequently.

  15. Remember… Single Sex Organizations must gain approval from the General Counsel's Office at Baylor University to be chartered. So… • Submit organizational documents and IRS determination letter 1. Constitution and bylaws - must indicate that: a. membership is not limited to persons pursuing or having interest in a particular study, profession, or academic discipline, b. membership is not limited to persons who have a high level of achievement or other endeavor, and c. membership is not permitted to hold membership in other social fraternities or sororities. 2. The primary purpose of the organization must be social activities, and the organization must be recognized as exempt from taxation under section 501(c)(7). Submit a copy of the IRS Determination letter. • Above items should be taken to Christopher Holmes in the Office of General Counsel, 213 Pat Neff, 710-3821. A cover letter requesting a determination from Mr. Holmes that the organization meets the requirements for exemption from the Title IX prohibitions against discrimination on the basis of gender should be attached. When this letter is received, take it along with your organizational documents to Student Activities to apply for your charter.

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