The very first step to start a California NonProfit Tax Exempt Corporation is the filing of your NonProfit Articles of Incorporation with the California Secretary of State.

California has three primary types of NonProfit Corporations and the appropriate type of Corporation filing will be determined by your activities:

California NonProfit Public Benefit Corporation

Charitable Organizations and Private Foundations will fall into this category of California NonProfit Corporations. California requires that these NonProfits limit their activities to Public or Charitable purposes. In order to satisfy the IRS for Tax Exempt eligibility there must also be provisions that

• Spell out the exact name of the Corporation. A California Public Benefit Corporation does not need to include a corporate ending such as "Inc.", etc.
• Prohibit any type of financial benefit or other benefit by those managing or directing to Corporation. This does not preclude compensation for services performed for the Corporation.
• Limit exclusively to Charitable, Educational, Scientific, Literary, Public Safety Testing, Amateur Sports Competition or the Prevention of Cruelty to Animals or Children the purpose of the organization.
• Direct any assets upon the Dissolution of the organization to be donated to another Exempt Organization.
• Prohibit any attempts to influence legislation or elections.
• Name a California Resident at a physical address within the state of California as the Resident Agent.

California NonProfit Religious Corporation

California NonProfit Religious Corporations, like California NonProfit Public Benefit Corporations, are also eligible for IRS 501(c)3 recognition and if your intention is to file for I.R.S. Tax Exempt recognition the requirements for the Articles will be similar to the California NonProfit Public Benefit Corporation Articles above with the exception that the purposes in your case will be exclusively Religious. The content of the required general purpose statement is detailed in California Corporations Code Section 9130.

California NonProfit Mutual Benefit Corporation

A California NonProfit Mutual Benefit Corporation is typically formed to provide a benefit for a specific group or class who are eligible for Tax Exemption under a section of the I.R.S. rules other than 501(c)3. Examples of common California NonProfit Mutual Benefit Corporations include homeowners associations filed under 501(c)4 and business chambers of commerce filed under 501(c)6.

The required provisions in this case or more broad than for the above California NonProfit Corporations. The basic required provisions in common Mutual Benefit Corporations include:

• Spell out the exact name of the Corporation. A Mutual Benefit Corporation does not need to include a corporate ending such as "Inc.", etc.
• A general purpose statement as detailed in California Corporations Code Section 7130.
• Name a California Resident at a physical address within the state of California as the Resident Agent.

Once prepared, there are a few ways to file your Articles of Incorporation with the California Secretary of State. Mailing them to the Secretary of State will result in the longest time period lapsing before they're endorsed. Filing them at the window of the California Secretary of State's office in either Los Angeles or San Francisco will reduce that time period. Filing at the Sacramento window will further reduce the time, and the California Secretary of State offers an expedited fee option at the Sacramento window that can cut everything down to just a couple of days.

If you have any questions regarding the specifics about filing your NonProfit Articles of Incorporation, call TaxFreeCharity.com with any questions at:

(310) 963-7640