Internal Revenue Code 501(c)(3): Federal tax code section governing tax-exempt organizations, defining qualification requirements and operational restrictions
Form 1023 Requirements: Federal application requirements for obtaining tax-exempt status, including detailed organizational and operational information
State Nonprofit Corporation Acts: State-specific laws governing the formation, operation, and dissolution of nonprofit corporations
State Charitable Registration: State-level requirements for registering as a charitable organization and maintaining compliance
State Tax Exemption Laws: State-specific requirements for obtaining and maintaining tax-exempt status at the state level
State Fundraising Laws: Regulations governing charitable solicitation and fundraising activities within specific states
Corporate Governance Requirements: State laws defining required corporate structure, board composition, and governance procedures
Fiduciary Duty Obligations: Legal responsibilities of board members and officers regarding duty of care, loyalty, and obedience
Form 990 Requirements: Annual federal tax return requirements for tax-exempt organizations, including financial and operational reporting
Sarbanes-Oxley Act Provisions: Federal requirements applicable to nonprofits regarding financial transparency and accountability
Whistleblower Protection Laws: Federal and state requirements for protecting individuals who report organizational misconduct
Conflict of Interest Regulations: Rules governing the handling and disclosure of potential conflicts between personal interests and organizational duties
