"Robert M. Gary" wrote in message
om...
"Casey Wilson" wrote in message news:ooe2c.70522
As a former president of the board of a nonprofit corporation in
California I am very familiar with the requirements for a nonprofit
corporation. Go to the IRS website and research the requirements for a
federal 501(c)(3) determination before you go any further.

IRS?? IRS is federal.

The state of California does NOT determine the nonprofit status of a
corporation. The IRS issues a letter of determination. The Attorney
General
and Franchise Tax Board, providing some other requirements are met, rely
on
the IRS determination.

Incorrect. The California Franchise Tax Board does. The form is FTB
3500. There is no requirement that you file anything with the IRS
before filing out this form (nor does the form even ask about Federal
Status). In fact the state is VERY explicit that state non-profit
status is determined independent of feder. You fill this out when you
incorporate.

Maybe not before, but...

As copied from the California Codes

CALIFORNIA CODES
GOVERNMENT CODE
..
(f) "Nonprofit organization" means any organization qualifying
under Section 501(c)(3) of the Internal Revenue Code in the preceding
tax year...

.....oh, by the way, the corporation is filing the 990 or 990EZ federal
income tax statements, right?
The one at http://www.irs.gov/pub/irs-pdf/i990-ez.pdf?