Legal Question in Tax Law in Massachusetts

Officially becoming a non-profit/tax exempt organization
I am a founding member of an organization devoted to the advancement of nursing ethics. We are not funded or otherwise financially supported. We operate as a non-profit. We have not been incorporated or otherwise established as a legal entity. We have recently been approached by a research institute that has asked that we collaborate with them on a study that they will conduct using expected public funding. The institute has told us that in order to be a collaborator on the study, we need a number identifying us as a non-profit organization. We have been directed to Code Section 501(c)(3) and Form 1023 to accomplish this. After reviewing the statute and forms, we are confused. Do we really need to file Form 1023 to operate as a non-profit/collaborate on projects that use funding meant for non-profits? Is it not enough that run our organization as a non-profit organization. If we need to file for non-profit/tax exempt status, do we need a certain corporate formation to file.

Asked on 1/23/01, 5:52 pm

Michael Baldassarre Law Office of Michael J. Baldassarre

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Re: Officially becoming a non-profit/tax exempt organization

In order to become a true non-profit corporation you have to first become a corporation and then

get approval of the IRS for your tax exempt status.

You file Articles of Organization for Non profit Corporations which you can get with the Secretary of the Commonwealth.

Thenm you complete and file form 1023 with the IRS. It sounds like your organization would qualify.

This the general rule. If you have any questions please feel free to call. (978) 465-5158

Answered on 3/09/01, 5:35 am

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