There are two components to become a "501(c)(3) non-profit" organization.

REGISTERING WITH THE STATE OF TEXAS.  In Texas, this is a relatively
straight-forward choice: the organizers register the entity as a non-profit corporation.  The
State of Texas charges a fee of $25.00 to register a non-profit corporation.  There are
some activities which may not be conducted as a non-profit but, generally, if the
corporation's purpose involves charitable, benevolent, religious, patriotic, civic,
missionary, fraternal, or other similar activities, there should be no problem.

REGISTERING WITH THE INTERNAL REVENUE SERVICE.  This is the part with which
most people have concern.  There are some technical requirements which must be met.  
Again, for most entities legitimately involved in charitable activities, there should be no
problem.  Most people, when referring to a "non-profit" organization are referring to a
"501(c)(3)" organization.  Read more about REGISTERING A NON-PROFIT
ORGANIZATION WITH THE INTERNAL REVENUE SERVICE.  Other organizations, may
also be exempt from federal income taxation.  These organizations have a different set of
rules and prohibitions under which they may operate.  

GOVERNANCE OF A NON-PROFIT.  Every non-profit organization should adopt a set of
bylaws by which it governs itself.   As part of our services, we will develop a set of bylaws
designed to meet your organization's purposes.  Point of Contact Service:  For many
smaller organizations, those for whom the officers change each year, we can be your
point-of-contact address and phone number for the I.R.S. and/or the State of Texas.

CREATE ACCOUNTING RECORDS. Wilfred Navarro is QuickBooks certified; he also has
a working knowledge of several enterprise-based accounting software programs. He can
help you set up the accounting records your organization will need, help you maintain
your records on an annual basis, and ensure that your activities are accurately reported.

FILE AN INCOME TAX RETURN.  At the end of the year, your organization will need to
file an income tax return.  For a non-profit organization, the size and complexity of filing a
return depends on the amount of donations it receives each year.  For smaller
organizations, the return can be very simple.  We offer a full income-tax return
preparation service for non-profit organizations.
NOT FOR PROFIT ORGANIZATIONS
NavarroLAW and NavarroCPA can assist you with BOTH your legal
and accounting needs.
Copyright 2008 by NavarroLaw, P.L.L.C., Austin, TX.  Any information obtained on this website, via e-mail, or through any link is not intended to be legal advice upon which you should rely.
 No attorney-client relationship is established as a result of you reading this website.  You should consult an attorney or CPA for individual advice regarding your circumstances.
Accounting services are provided through NavarroCPA, a CPA firm licensed to provide accounting services.
Legal services are provided through NavarroLAW, a law firm licensed to provide legal services.