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Articles of Incorporation Establish Basic Form of Nonprofit Corporations

Articles of Incorporation Establish Basic Form of Nonprofit Corporations

Articles of Incorporation Establish Basic Form of Nonprofit Corporations

State laws and IRS require certain provisions; including additional terms is primarily a matter of style

Articles of Incorporation, sometimes called a Certificate of Incorporation or Articles of Organization, are the fundamental governing document of a nonprofit corporation. They are filed with the appropriate state office to create the corporation.

The Articles normally include only the most basic provisions to meet the requirements of state law and the requirements established by the Internal Revenue Service to qualify for tax-exempt status, particularly the charitable exemption under Section 501(c)(3). The bylaws of the corporation usually contain significantly more provisions for ordinary governance of the corporation.

The Articles of Incorporation have primacy in the hierarchy of governing documents. Provisions...

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