Nonprofit Formation: Choosing the Vehicle

By Darren Moore

Once the decision has been made to operate in the nonprofit form, the next decision is the proper organizational vehicle. For nonprofit organizations that will ultimately seek tax-exempt status as organizations described under Section 501(c)(3) of the Internal Revenue Code, the options are charitable trust, unincorporated association, nonprofit corporation, and limited liability company. The choice of vehicle largely depends upon the aims of the organizers and anticipated operations of the organization….

 

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Darren B. Moore

Mr. Moore’s practice focuses on representation of nonprofit organizations and social enterprises. Mr. Moore advises clients on a wide range of tax and legal compliance issues including organization of various types of nonprofit and social enterprise entities, obtaining and maintaining…Read More

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