Author: Laura

To Incorporate a Nonprofit You Need to Do The Following:

–Choose a business name:
Check the state-by-state information on the various laws that apply to name a nonprofit in your state.

–Appoint a Board of Directors:
Draft your bylaws with guidance from your Board of Directors. These are the operating rules for your nonprofit.

–Decide on a legal structure:
Choose whether your organization will be a:

Corporation:
In general, a corporation is formed under state law by the filing of articles of incorporation with the state. The state must generally date-stamp the articles before they are effective. You may wish to consult the law of the state in which the organization is incorporated. Note that for a corporation to qualify under section 501(c)(3) of the Code, its charter or articles of incorporation must contain certain language. Publication 557 contains suggested language.

Association:
In general, an association is a group of persons banded together for a specific purpose. To qualify under section 501(a) of the Code, the association must have a written document, such as articles of association, showing its creation. At least two persons must sign the document, which must be dated. The definition of an association can vary under state law. You may wish to consult the law of the state in which the organization is organized. Note that for an association to qualify under section 501(c)(3) of the Code, its articles of association must contain certain language. Publication 557 contains suggested language.

–File your incorporation paperwork:
You must next file formal paperwork or articles of incorporation, and pay a small filing fee to your state. State law may require charitable organizations to register and file periodic reports.

–Apply for tax-exempt status:
A nonprofit organization may be eligible for exemption from federal income tax to determine your eligibility you must Apply for Section 501(c)(3) Status.  

–Obtain necessary licenses and permits:
Check with your state, federal and local authorities for the nonprofit licenses and permits needed to comply with federal, state, and local rules?

Before you can be sure that tax-exempt status is right for you, you’ll need to understand some of the benefits and responsibilities that come with tax-exemption, the steps required to become tax-exempt, and the rules your organization must follow after you apply.

You must admit there are a lot of financial benefits to applying for tax exempt:

-exemption from federal income tax

-contributions to your organization are tax-deductible

-you may be exempt from paying state income, sales, and employment taxes.

-you have access to reduced postal rates

-you are exempt from paying federal unemployment tax, and

-you can receive tax-exempt financing.

-With all these great benefits, comes great responsibilities.

Responsibilities

Responsibilities include recordkeeping, certain annual filing requirements, and disclosure requirements.

Record-keeping
• Keep detailed record-keeping
o Financial
o Non-financial

You should keep detailed records, including records you’d probably want to keep for any business. For example, you’re required to keep books and records detailing all activities, both financial and non-financial.

Annual Filings can include
• Form 990
• Form 990-EZ
• Form 990-N (Post Card)

The IRS doesn’t need to see all of your records on a regular basis. But the records you keep will allow you to have everything you may need to submit your required annual filings.

Most public charities recognized as tax-exempt under section 501(c)(3) of the Code are required to file an annual information return: either Form 990 or Form 990-EZ.

Certain categories of organizations are exempted from filing Form 990 or Form 990-EZ – including churches and very small organizations. However, most small organizations that aren’t required to file Form 990 or 990-EZ must file an annual electronic notice, the Form 990-N, also known as the e-Postcard.

Public Disclosures

There are specific records that need to be made public upon request. Section 501(c)(3) organizations must make their exemption application and the three most recent annual information returns (your Form 990s) available to the public, upon request and without charge (except for a reasonable charge for copying). If your organization has $1,000 or more in gross income from an unrelated business, it must file Form 990-T,
Exempt Organization Business Income Tax Return, and that must be made available as well.

You should make the documents available at the organization’s principal office during regular business hours and requests can be made in person or in writing

Tax-exempt organizations are commonly referred to as 501(c)(3)s. 501(c)(3) includes public charities and private foundations. The 501(c)(3) is a process with a life cycle, there are 5 steps to a life cycle of a tax-exempt organization:

-Starting outnumber

-Applying for exemption number

-Require filings

-Ongoing compliance and

-Significant events

The first two steps, starting out and applying for exemption, are unique because you should only do them once for any single organization. For the purposes of this tutorial, we’re only going to concentrate on creating and maintaining one organization at a time.

What’s different about the other three steps is that a single organization has to deal with each of those issues multiple times. Some required filings are annual, for example:

Lifecycle – Starting Out

When you’re creating your organization, you may need to create organizing documents based on the requirements of your state. You’ll need these if you apply for tax exemption. If you’d like to apply for tax exemption, which is a federal-level status, you’ll need to acquire an employer identification number, or EIN.

Even if you have no employees, you still need an EIN. Your EIN is similar to your personal social security number, only it’s for your business. It identifies you to the IRS.

Next, you need to determine what type of tax-exempt organization you have. You’ll need this information when you apply for tax-exempt status. If you decide to apply, you’ll probably need more information on the EIN.

Lifecycle – Applying for Exemption

-Apply to the IRS for Tax-Exempt Status

-Form 1023

To apply for tax-exempt status, you’ll need to fill out Form 1023 or Form 1023-EZ

You may be eligible to file Form 1023-EZ, a streamlined version of the application for recognition of tax exemption. You must complete the Form 1023-EZ Eligibility Worksheet in the Instructions for Form 1023-EZ PDF to determine if you are eligible to file this form. If you are not eligible to file Form 1023-EZ, you can still file Form 1023.

Lifecycle – Required Filings

Once the IRS has granted your organization tax-exempt status, it’s important that you meet the mandatory annual filing requirements. You’ll need to file annual exempt-organization returns, and you could be required to file unrelated business income tax filings and other returns and reports to StayExempt.

Lifecycle – Ongoing Compliance

An organization can avoid jeopardizing its tax-exempt status. To do that, you’ll need to understand employment taxes, public disclosure requirements, and other ongoing compliance issues.

Lifecycle – Significant Events

Significant events all have to do with your tax-exempt status. The events include, but aren’t limited to:

-Audits
-Private letter rulings and
-Termination proceedings

An organization must have one or more specific purposes to qualify as tax-exempt. A 501(c)(3) organization (also known as a public charity) is one that is organized and operated exclusively for purposes that are:
• Religious
• Charitable
• Scientific
• Testing for public safety
• Literary or educational
• Designed to foster national or international amateur sports competition, or
• For the prevention of cruelty to children or animals.

There are many kinds of organizations that fall under these categories. For example, organizations that provide relief to the poor, distressed or underprivileged; those that lessen neighborhood tensions; or those that defend human and civil rights usually qualify as charitable organizations. Educational organizations can be schools, museums, symphony orchestras, training for the unemployed, dance classes, and zoos.

Apply for an EIN

The first step is to apply for an EIN, there are a number of ways you can apply for an EIN. The fastest is to go to the IRS website or call our toll-free number and get an EIN you can use immediately. You can also fax your Form SS-4, Application for Employer Identification Number, and you’ll receive your EIN within 4 business days. or do it the old-fashioned way by completing Form SS-4 using the form’s instructions and mailing it to:
Internal Revenue Service Center
Attn: EIN Operation
Cincinnati, OH 45999
Fax-TIN: 859-669-5760
Visit the IRS website for more information

Organizing Documents

Next, you’ll need to gather your organizing documents. An organization can’t qualify for exempt status without an organizing document. To qualify for exemption under Section 501(c)(3), the organizing document must contain three provisions. See sample document.

By-Laws

By-laws are an organization\’s internal operating rules. Federal tax law doesn’t require specific language in the by-laws of most organizations. However, state law may require you to have by-laws, so it is a good idea to contact your state to find out the specific requirements.

Organizational and Operational tests

All types of tax-exempt organizations must meet the Organizational and Operational tests

Organizational Test:

The Organizational Test is used to determine if the organization is
properly organized. To pass this test the organization must:
• Limit its purposes to one or more of the exempt purposes listed in Code section 501(c)(3)
• Not permit the organization to engage in a nonexempt activity and
• Assets of the organization must be permanently dedicated to an exempt purpose.

If you write your organizing documents correctly and include these provisions you need to have in your organizing documents, this test will be easy to pass.

The Operational Test

The operational test covers how your organization is actually operated. To pass the operational test, your organization must show that its principal activities will be to further its exempt purposes. Conversely, your organization has to limit the participation in certain kinds of
activities and absolutely refrain from others.

Though this test is conducted when you’re first applying for tax-exempt status, if the balance of your activities gets out of line after you receive your status, or your organization engages in prohibited activities, you can lose your tax-exempt status and be subject to both taxes and penalties.
Some prohibited activities including intervening in political campaigns.

If your organization openly endorses a candidate, that’s a prohibited activity. There are many other kinds of political (and other) activities that aren’t allowed which could possibly jeopardize your tax-exempt status such as unrelated business income, required discourses, and employment issues.

Public Charity VS Private Foundation

-Statutory Charities
-Churches
-Schools
Organizations providing medical or hospital care (including medical education and research)

Other Public Charities
• Organizations that receive significant public support
• Organizations that provide support to other public charities.

When an entity qualifies as a tax-exempt organization, the IRS presumes
it’s a private foundation unless it can show that it’s a public charity.

The main difference between a public charity and a private foundation is where the money comes from. Generally, a public charity has a broad base of support while a private foundation has very limited sources of support. There are also different tax rules – so, for example, public foundations are subject to excise taxes that aren’t imposed on public charities. There are more differences – there is more difference but for now, I will focus on public charities.

Some organizations automatically qualify as public charities based on the Code, so they’re called Statutory Public Charities. Some examples are churches, schools, and organizations providing medical or hospital care (including medical education and research).

These organizations still have to pass the Operational and Organizational tests. Or, if your organization receives significant public support or it provides support to other public charities, you may qualify that way. Otherwise, you’ll have to demonstrate you are a public charity by other means.

Starting a Christian women’s ministry that includes Bible study and other activities can be a fulfilling and spiritually enriching endeavor. Prayer is the starting place it\’s the foundation. Bring your desire for a women\’s ministry to the Lord. Pray for wisdom and insight. Here\’s are a few tips on how to organize a women\’s ministry:

1. Define Your Purpose and Vision:

• Begin by clarifying the purpose and vision of your women\’s ministry. What are your goals? What do you hope to achieve through this ministry? Define the values and principles that will guide your group.

2. Assemble a Leadership Team:

• Recruit dedicated and passionate individuals to serve on the leadership team. This team will be responsible for planning and organizing ministry activities.

3. Choose a Meeting Schedule:

• Determine how often your group will meet. Many women\’s ministries meet weekly or bi-weekly for Bible study sessions and then have monthly or quarterly gatherings for other activities.

4. Select a Bible Study Curriculum:

• Choose a Bible study curriculum that aligns with the goals and interests of your group. Ensure it is suitable for women and encourages spiritual growth and discussion.

5. Host Bible Study Sessions:

• Organize regular Bible study sessions. These can be held in homes, at a church, or even online through video conferencing platforms. Encourage open discussions and create a welcoming and supportive environment for participants.

6. Plan Additional Activities:

• Beyond Bible study, plan a variety of activities that foster fellowship, personal growth, and service. These could include:
  • Retreats or conferences focused on spiritual renewal.
  • Service projects that allow women to give back to the community.
  • Workshops and seminars on relevant topics like parenting, marriage, or personal development.
  • Social gatherings, such as potluck dinners, game nights, or movie nights.
  • Prayer groups or prayer circles for women to share their concerns and support each other in prayer.

7. Promote Communication:

• Establish effective communication channels to keep members informed about upcoming events and activities. This could include email newsletters, a website, social media, or a group messaging app.

8. Seek Feedback:

• Regularly solicit feedback from participants to understand their needs and preferences. This will help you tailor the ministry to better serve the women involved.

9. Encourage Small Groups:

• Consider dividing your women\’s ministry into smaller groups or \”small circles\” for more intimate and focused discussions and relationships.

10. Cultivate a Supportive Community:

• Foster an atmosphere of love, trust, and support. Encourage women to share their joys and struggles, pray for each other, and build meaningful connections.

11. Evaluate and Adapt:

• Periodically assess the effectiveness of your ministry by reviewing your goals and progress. Adapt your activities and strategies as needed to better meet the spiritual and social needs of your members.

12. Pray Together:

• Begin and end each meeting or activity with prayer, seeking God\’s guidance and blessings for your ministry and its participants.

Remember that the success of your Christian women\’s ministry will depend on building a strong sense of community, spiritual growth, and a supportive environment where women can grow in their faith and relationships with one another.

To put things in perceptive lets start at the beginning, when we are born into the world we are unaware of God and what he desires of us, therefore we are were are born into darkness. Until we come into the knowledge of who God  is and what he has done for us we will continue to live in darkness also known as sin. And sin is what separates mankind from God.

Do we all Sin?:
Yes, sin is the deliberate disobedience to the known will of God. You can not live your life the way God intended unless you know who God is and His desire for your life. The  scriptures tell us – there is none righteous, not even one; It says all of us are like sheep which have gone astray, each of us has turned to his own way.. Isaiah 53:6a. 

The power of sin leads us into all the different problems that exit in this world,  addictions, broken marriages, feelings of hopelessness out of fellowship with God etc. The wages of sin is death Romans 6:23.

The Remedy

God in his mercy-delivered us out of the power of darkness (sin) , and translated us into the kingdom of the Son of his love; (Jesus) in whom we have redemption, the forgiveness of our sins: Colossians 1:13; 14

What is Salvation ?

Salvation is the deliverance from the power and penalty of sin;the saving of man from a state of sinfulness which leads to death and restoring him to honor, worth, reputation and right standing with God. Jesus Christ is our salvation , he died for the sins of mankind [the] just as well as [the] unjust, so that He might bring us to God,..” 1 Peter3:18a

When you accept Christ into your life you become born again. It is the day of new beginnings! 2 Corinthians 5:17 says Therefore if any man be in Christ, -( meaning any man who believes in Christ- any man  who follows after Christ) [he is] a new creation – old things have passed away;and behold, all things have become new.”

Know that salvation was brought with a price the precious blood of Jesus Christ. He voluntarily died on that cross for you and I, rose the third day and because he lives we live to life and life more abundantly..

God Has a Wonderful Plan for your Life:
But sin separates us from that plan and as long as we are separated from Him he cannot fulfill the plans he has for our lives. Salvation is God’s way of setting in order His plans and purposes for our lives so that we will be able to receive it!

Jeremiah 29:11 says I know the plans I have for you for good and not for evil to give you a hope and a future. Without salvation we would be separated from God forever, we would be like sheep gone astray with out God, with out hope and doomed to spiritual death through out eternity.

Ask yourself this question can you stand eternal separation? Do you want to be apart from God? Do you want to live in hell forever? The bible describes hell as a place of eternal torment. It is not God’s desire to see us perish but have everlasting life and to live with him through out eternity.

How do we receive Salvation?

It is a simple process- and it can only come through Jesus Christ:

John 1:12 says: But as many as received Him, to them He gave the right
to become children of God, [even] to those who believe in His name,…”

The first step to receiving salvation is:

#1 You must fist acknowledge that you are a sinner.

1jo 1:9 says – If we would just confess our sins, he is faithful and just to forgive us our sins, and to cleanse us from all unrighteousness.

#2 You must believe that Jesus died for your sins and rose the third day and is now seated on the right hand of God
interceding on your behalf. #3 You must invite Him into your heart by faith.

That is all it takes to receive salvation.

Romans 10:9- 10 – if thou shall confess with thy mouth the Lord Jesus, and shallbelieve in thine heart that God hath raised him from the dead, thou shall be saved. For with the heart man believe unto righteousness and with the mouth confession is made unto salvation.

Let us pray the Pray of Salvation Together:
Lord Jesus, I acknowledge I am a sinner and need Your forgiveness. I believe Jesus died on the cross for me. I now turn from my sins and ask You to forgive me. I invite You into my heart by faith take control of my life and have your way in it ,I trust You as my Savior and will follow . Thank You for saving me. Amen.”

Now you need to get into a bible teaching church because the decision you have made today is the first day in the beginning of a new life for you. In order to walk and grow in your new life you will need to learn the word of God for every circumstance in your life and in doing so you will be blessed!