Article

Legal - Articles of Incorporation, how to write

Organizational Structure

Drafting Articles of Incorporation

 

 Requirements for incorporation as a nonprofit organization are determined by law in each state. The corporations division of the Office of the Secretary of State oversees the process of incorporation. The application for incorporation as a nonprofit organization must be accompanied by a document called Articles of Incorporation. This is usually a short, straightforward document that presents the required information. The required information may vary slightly from state to state. Some state web sites offer forms or sample documents.

 

However, if the organization intends to function as a tax-exempt public charity under the provisions of Section 501(c)(3) of the Internal Revenue Code, it is important to write Articles that meet the Internal Revenue Service (IRS) standards. See the attached document for sample language offered by the IRS.  

INTERNET LINK WARNING

Please note that by selecting an Internet link you will be directed to an external site, and the Pass It on Center does not control the content of the site.

 

DISCLAIMER

This work is supported under a five-year cooperative agreement # H235V060016 awarded by the U.S. Department of Education, Office of Special Education and Rehabilitative Services, and is administered by the Pass It On Center of the Georgia Department of Labor – Tools for Life.  However, the contents of this publication do not necessarily represent the policy or opinions of the Department of Education, or the Georgia Department of Labor, and you should not assume endorsements of this document by the Federal government or the Georgia Department of Labor.

 

Attachments

Other Information

Title: Legal - Articles of Incorporation, how to write
Module: Organization
Author: Trish Redmon
Audience: Administrator
Sub Title:
Procedure:
Organization Source: Pass It on Center
Last Reviewed: 01-25-2009 9:04 AM