You are here

Do you know of any 1 person 501(c)(3)s?

Your Legal Questions Answered

Do you know of any 1 person 501(c)(3)s?

I am currently in the middle of the IRS advanced determination letter process. The IRS has a hang-up because I am the only Director. There is no internal revenue code law that says there must be 3 people on a board of Directors. Do you know of any 1 person 501(c)(3)s?

We have obtained 501(c)(3) status for one-person charities. The IRS is obviously very suspicious because of the potential for abuse, but you are correct that there is no IRS ruling, at least none that I am aware of, that says a one-director corporation is, per se, ineligible for exemption. Some state nonprofit corporation laws require a minimum of three directors, but other states will permit a single director. Ask the examiner to talk to a supervisor.

Sunday, February 25, 2007
Keywords: 

Sign-up for our free weekly Q&A

Add new comment

Sign-up for our weekly Q&A; get a free report on electioneering