Internal Revenue Code Section 501(c)(3): Federal tax law provisions governing tax-exempt status for non-profit organizations, including requirements for qualifying and maintaining tax-exempt status
Form 1023 Requirements: IRS application requirements for recognition of tax exemption, including detailed documentation of organizational structure, purposes, and financial projections
State Non-Profit Corporation Acts: State-specific laws governing the formation, operation, and dissolution of non-profit corporations, including filing requirements and corporate governance standards
State Charitable Organization Registration: State-level requirements for registering as a charitable organization, including initial registration and ongoing compliance obligations
State Corporate Filing Requirements: State-specific requirements for corporate documentation, annual reports, and maintaining good standing status
Sarbanes-Oxley Act Provisions: Federal regulations affecting non-profits, particularly regarding financial accountability, transparency, and whistleblower protection
Board of Directors Requirements: State-specific regulations governing board composition, responsibilities, meetings, and decision-making processes
Charitable Solicitation Regulations: Laws governing fundraising activities, including registration requirements and disclosure obligations when soliciting donations
Annual Reporting Requirements: Ongoing obligations for financial reporting, tax returns (Form 990), and other periodic disclosures to maintain compliance
State Attorney General Oversight: Regulatory oversight by state attorneys general offices, including requirements for reporting significant organizational changes and asset dispositions
Employment Laws: Federal and state regulations governing employment practices, worker classification, and volunteer management
Industry-Specific Regulations: Additional regulatory requirements based on the organization's specific purpose or sector (e.g., healthcare, education, social services)
