To start a non-profit organization in California, there are several requirements that must be met. Firstly, you must choose a name for your organization that is unique and not already in use by another non-profit organization in California. You can check for name availability on the California Secretary of State website.
Next, you must file articles of incorporation with the California Secretary of State. These articles must include several specific provisions, including a statement of your organization's purpose, a provision stating that the organization is not for profit, a statement of the initial board of directors, and a provision detailing how the organization's assets will be distributed in the event of dissolution. Once the articles of incorporation are filed and accepted, your organization will be formally incorporated as a non-profit in the state of California.
After incorporation, your organization must obtain tax-exempt status from both the state of California and the Internal Revenue Service (IRS). To obtain state tax exemption, you must file Form 3500A with the California Franchise Tax Board. To obtain federal tax exemption, you must file Form 1023 or 1023-EZ with the IRS.
In addition to these requirements, your organization must also develop bylaws that specify rules and procedures for the management of the organization. These bylaws must be adopted by the board of directors at a formal meeting.
It is important to note that there may be additional requirements or limitations depending on the specific type of non-profit organization you wish to form (e.g. a public charity, a private foundation, etc.). Additionally, it is highly recommended that you seek legal advice from a licensed attorney to ensure that all necessary steps are taken and requirements are met.
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