Updates
Here are summaries of important legal or procedural changes that affect the latest edition of this product.
If you want to check on the accuracy of any other information in the book, please follow the legal research
instructions in the book or in Nolo's research manual, Legal Research: How to Find and Understand the Law.
What's New in the 9th Edition of Form a Nonprofit Corporation
Overview of What's New
This edition explains new IRS rules on advance rulings and public charity status and how these rules affect Form 1023--the federal tax exemption application.
Who Needs the New Edition?
You Don't Need the New Edition If:
you want general information about how to form a nonprofit corporation and obtain tax-exempt status from the IRS.
You Need the New Edition If:
you want to form a nonprofit corporation and want the most up-to-date legal and tax information, including updated instructions to cover new IRS rules on advance rulings and public charity status.
Chapters Most Affected
Chapter 8: Apply for Your Federal 501(c)(3) Tax Exemption covers the new IRS rules on advance rulings and public charity status and how these new rules affect the Form 1023 application.
Forms That Have Changed
Updated Forms:
Form SS-4: Application for Employer Id Number
Publication 557: Tax-Exempt Status for Your Organization
Publication 4220: Applying for 501(c)(3) Tax-Exempt Status
Publication 4221-PF: Compliance Guide for 501(c)(3) Private Foundations
Publication 1828 (6/08): Tax Guide for Churches and Religious Organizations
New Forms:
Publication 4221-PC: Compliance Guide for 501(c)(3) Public Charities
IRS Revenue Ruling 2007-41: Political Campaign Prohibition Guidance
Internal Revenue Bulletin (IRB 2008-18)
Back to Top
| 
