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Articles Of Incorporation (Nonprofit) - California
| Articles Of Incorporation (Nonprofit) Form. This is a California form and can be used in Domestic Corporations Corporations Secretary Of State . |
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Secretary of State Business Programs Division 1500 11 Street, 3 Floor Sacramento, CA 95814 th rd Business Entities (916) 657-5448 Organization of California Nonprofit, Nonstock Corporations California nonprofit, nonstock corporations organized for religious, charitable, social, educational, recreational or similar purposes are formed pursuant to the Nonprofit Corporation Law, commencing with California Corporations Code section 5000. The three primary types of nonprofit corporations, namely, religious, public benefit and mutual benefit, are described below. A. B. A corporation organized to operate a church or to be otherwise structured for primarily or exclusively religious purposes is a nonprofit Religious corporation. A corporation organized primarily or exclusively for charitable purposes and which plans to obtain state tax exempt status under California Revenue and Taxation Code section 23701(d) and/or federal tax exempt status under Internal Revenue Code section 501(c)(3) or organized to act as a civic league or a social welfare organization and which plans to obtain state tax exempt status under California Revenue and Taxation Code section 23701(f) and/or federal tax exempt status under Internal Revenue Code section 501(c)(4) is a nonprofit Public Benefit corporation. A corporation organized for other than religious, charitable, civic league or social welfare purposes and planning to obtain tax exempt status under provisions other than California Revenue and Taxation Code sections 23701(d) and 23701(f), Internal Revenue Code section 501(c)(4), or not planning to be tax exempt at all, is a nonprofit Mutual Benefit corporation. C. The attached samples have been drafted to meet minimum statutory requirements. The samples may be used as a guide in preparing documents to be filed with the Secretary of State. You must determine the type of nonprofit corporation to be formed and follow the applicable sample. It is recommended that legal counsel be consulted for advice regarding the proposed corporation's specific business needs, which may require the inclusion of special article provisions. The Secretary of State does not provide a standardized form due to the many possible drafting variations. Where to File Documents can be delivered: by mail to Secretary of State, Document Filing Support Unit, P.O. Box 944260, Sacramento, CA 94244-2600. Please refer to our website at http://www.sos.ca.gov/business/be/processing-times.htm for current mail www.sos.ca.gov/business/be/mail-processing-times.htm processing times. To facilitate the processing of documents mailed to our Sacramento office, a self-addressed envelope and a letter referencing the corporate name, a return address and the name and telephone number of the person submitting the document also should be submitted. in person (drop off) between the hours of 8:00 a.m. and 4:30 p.m., Monday through Friday (excluding holidays). The office locations are as follows: Sacramento Office 1500 11th Street, 3rd Floor Sacramento, CA Los Angeles Regional Office 300 South Spring Street, Room 12513 Los Angeles, CA Note: The Los Angeles regional office is only able to process initial Articles of Incorporation delivered in person (drop off). Please refer to our website at www.sos.ca.gov/business/regional.htm for detailed information regarding the submission of documents to the Los Angeles regional office. Fees The fee for filing Articles of Incorporation for a nonprofit, nonstock corporation is $30.00. A $15.00 special handling fee is applicable for processing documents delivered in person (drop off) to the Sacramento office or the Los Angeles regional office. The special handling fee is in addition to the filing fee, should be included in a separate check, and will be retained whether the document is filed or rejected. The preclearance and/or expedited filing of a document within a guaranteed time frame can be requested for an additional fee in lieu of the special handling fee. Secretary of State Information ARTS-NONPROFIT (REV 04/2010) Page 1 of 2 Fees (continued) Please refer to our website at www.sos.ca.gov/business/be/service-options.htm for detailed information regarding preclearance and expedited filing services. The special handling fee or preclearance and expedited filings services are not applicable to documents submitted by mail. Payments for documents submitted: by mail to the Sacramento office can be made by check or money order. in person (drop off) at the Sacramento office can be made by check, money order, cash, or credit card (Visa or MasterCard). in person (drop off) at the Los Angeles regional office can be made by check, money order, or credit card (Visa or MasterCard). The Los Angeles regional office is not able to accept cash. Checks or money orders should be made payable to the Secretary of State. Copies The Secretary of State will certify up to two copies of the filed document without charge, provided that the complete copies with any attachments are submitted to the Secretary of State with the document to be filed. Any additional copies submitted will be certified with payment of $8.00 per copy. Note: If forming a nonprofit public benefit corporation, one additional copy must be provided for the Secretary of State to forward to the Office of the Attorney General as required by California Corporations Code section 5120(d). Franchise Tax Requirements A nonprofit corporation is a taxable entity and subject each year to an $800 minimum California franchise tax unless the corporation has applied for tax-exempt status and the Franchise Tax Board (FTB) determines the corporation qualifies for tax-exempt status. Therefore, until such a determination is made, the corporation must file a return and pay the associated tax every year until the corporation is formally dissolved. After filing its Articles of Incorporation with the Secretary of State, the nonprofit corporation may apply for tax-exempt status in California by mailing an Exemption Application (FTB Form 3500), along with an endorsed copy of the Articles of Incorporation and all other required supporting documentation, to the Franchise Tax Board, P.O. Box 942857, Sacramento, California 94257-4041. Form 3500 can be accessed from FTB's website at www.ftb.ca.gov or can be requested by calling FTB at (800) 338-0505. For further information regarding franchise tax exemption, refer to FTB's website or call FTB at (916) 845-4171. Questions regarding franchise tax requirements mus
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