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Formation and Tax-Exempt Status


Annual Filing Requirements for California Nonprofit Organizations
Spidell's California Taxes On-Line, September 2009
David A. Levitt and Hugh G. Graham

Rules of the Road; A Guide to the Law of Charities in the United States, Second Edition
Council on Foundations, 2008
Betsy Buchalter Adler, David A. Levitt and Ingrid Mittermaier



Internal Revenue Service A resource for IRS guidance and information on charities and other nonprofit organizations. Content includes explanatory information regarding exemption, a description of IRS filing requirements and links to forms, and updates on current IRS activities affecting nonprofits. The web site also provides a description of the life cycle of various types of exempt organizations.

California Secretary of State Provides filing information for various California business entities and a means to review online records of other California organizations. Also provides links to California Codes and regulations.

Office of the California Attorney General The legal overseer of charities doing business in California. Provides information on charitable giving and specific charities and commercial fundraisers in the state. Also provides forms and other information to help charities and commercial fundraisers comply with state laws.

State of Delaware: Division of Corporations The State of Delaware is a popular domicile for forming an organization. This site includes searchable information on Delaware entities, allows Delaware organizations to pay taxes and file annual reports, and provides the Delaware corporation and business entity laws online.


Forming a New Public Charity in California: What to Expect

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