What is a 501(c)(3) Nonprofit?

501(c)(3) Nonprofit

In the arts industry, a common level of incorporation you may come across is a 501(c)3 not-for-profit. Under this incorporation, the nonprofit organization uses the surplus of their revenue to fulfill the entity’s mission rather than distributing as profit or dividends to shareholders. Being “501(c)(3)” means that a particular nonprofit organization has been approved by the Internal Revenue Service as a tax-exempt, charitable organization. The term “charitable” includes being established for purposes that are religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports, or prevention of cruelty to animals and children. The process of formation as a 501(c)3 involves many documents and registrations through a lawyer, as well as awaiting IRS approval which all incur fees. As required by articles and by laws, the 501(c)3 must also establish a board of directors and maintain annual audits.

 

NEXTSTEPS | 11.16.20

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