创建慈善组织通常始于对一项事业的热情. 随之而来的往往是无数的文书工作，以确保该组织满足各种联邦, state and local requirements, both in the formation and throughout the organization’s lifecycle. 了解这些要求将有助于您的慈善组织的形成过程更易于管理.
Is the Organization a Charity?
创建非营利实体的第一步是确定该组织是否符合田纳西州对慈善组织的定义:
“a group which is or holds itself out to be a benevolent, 教育, 自愿健康, 慈善, protect the public safety, 或任何为慈善目的而向公众索取或取得捐款的人.”
If the organization qualifies, 然后，它必须创建一份使命声明——一份描述它与其他组织的区别及其满足需求的计划的描述. 这一步不仅是必需的文书工作的一部分，而且在组织的长期运作中成为一个有价值的工具.
The not-for-profit entity can be incorporated with one person initially, though later steps require a minimum of three on the board of directors.
了解更多有关田纳西州管理非营利组织的法律, 看到标题48, 第51-68章 田纳西州的代码. 代码详细说明了从组织命名到出售资产和解散的每一步.
Selecting a Name and Filing a Charter
在组织发展到一定程度之前，它必须确定其所需的名称是否可用. 在国务卿的网站上进行简单的搜索就是一个很好的开始. 国务卿考虑在同一旗帜下命名营利性和非营利性实体, so a charity’s name must be distinguishable from not only other charities, but also from for-profit businesses.
With the name selected, the paperwork can begin in earnest. A charter must be created and filed with the Secretary of 状态’s office. This form includes basic information, 比如地址, incorporator(s) and how assets will be disbursed upon dissolution. 它必须连同100美元的申请费一起寄到表格上的地址.
确保你已经列出了组织的注册代理和注册地址.
国税局批准
While filing with the Secretary of 状态 is an important first step, nonprofit status must also be approved by the Internal Revenue Service. The IRS designates tax-exempt nonprofits as 501(c) organizations, 是什么让那些提供捐款的人获得税收减免. These 501(c) organizations also are exempt from paying federal income tax. (This designation differs from state sales tax-exempt status, 这意味着这个非营利组织可以不用支付州销售税就可以购买供应品. The sales tax exempt status is provided by the state’s revenue department.)
A 1023年形成 向国税局提交的文件将为政府提供必要的信息，以确定一个实体的非营利状态. 此表格必须附有大量文件，包括公司章程或其他操作规则. Depending on the type of organization – such as school, church or medical facility – additional information might also be required.
After the IRS has approved the form, 它将向该组织提供一封信，其中包括关于免税地位的书面保证和其获得免税捐款的资格.
As with any new enterprise, 非牟利机构必须取得雇主识别号码(EIN), whether it has employees or not. This number identifies the organization to the IRS, in much the same way a Social Security number identifies an individual.
收到捐款
After completing the initial paperwork with the Secretary of 状态 and IRS, 如果该组织计划向公众募集捐款，就必须采取进一步措施, 并在国务院慈善机构登记. Most states require some form of registration before an organization can solicit donations; if an entity plans to operate across state lines, it’s important to seek out information on other states’ requirements as well.
在田纳西州, 登记表要求该组织还提交一份美国国税局免税信的复印件, 如果收到了, as well as an Application for Registration of a Charitable Organization. This registration must be accompanied by organizing documents, 如特许状, articles of incorporation and/or bylaws.
如果一个组织已经完成了一个会计年度，它还必须包括一个 国税局形式990 (如适用), 如果收入超过500美元，一份财务活动概要和经审计的财务报表,000, excluding grants received from governments and private foundations.
年度需求
The foundational paperwork is complete, but as the organization operates, there are ongoing requirements. 它必须:
- Elect a board of directors, including at least three members. (建议董事会至少包括一名董事长、一名秘书和另外一名员工.)
- 建立规章制度.
- Hold an annual meeting of the board.
- Create a conflict-of-interest statement for all board members.
- 保持准确的记录, including notes of board meetings (for the previous three years); a listing of members of the board of directors with contact information; accounting records; charters and bylaws; and a copy of the most recent annual report.
周期性的申请
保持良好的地位, 如果出售任何有形商品，该组织必须提交州销售税申报表, 向IRS提交与组织商业目的无关的任何收入的990- t表格，并每年向IRS提交990表格. If the organization has paid employees, it also must file any applicable state and federal payroll forms. The organization must also file an annual report with the state each year. 上面的每一项归档要求都包括基于组织财政年度结束的最后期限.
This list is not comprehensive; additional filing may be required depending on a specific organization’s business.
对这些行政要求建立程序和控制将有助于组织保持其豁免地位，并使其专注于其主要豁免目的.