Not-for-profit corporation requirements
Compiled text through Sep 15, 2021
Register checked through Jul 29, 2026
No later Register activity identified in this check.
Dates and status
- Compiling agency
- Executive Department
- Text status
- Source receipt
- Compiled text through
- Sep 15, 2021
- Register checked through
- July 29, 2026/Vol. XLVIII, Issue 30 (2026-07-29)
- Activity status
- No later Register activity identified in this check.
- Source snapshot
- Jun 6, 2026
A not-for-profit corporation must demonstrate to the satisfaction of the office that it is capable of operating and maintaining the completed project for the benefit of the public. The following documents will be required to verify a corporation's not-for-profit, tax-exempt status and provide evidence of such capability:
(a)a copy of the corporation's certificate of incorporation, by-laws, amendments and other operative organizational documents;
(b)a copy of a determination letter from the United States Internal Revenue Service verifying the corporation's tax-exempt status;
(c)verification of charities registration;
(d)financial statements, for the corporation's previous three fiscal years, audited when available, showing all expenditures and sources of income; and
(e)copies of IRS form 990 for the last complete fiscal year.