Lesson 5 of 11
Nonprofit articles of incorporation
Nonprofit articles look like ordinary corporate articles with two important additions.
Standard contents
- Corporation name
- Registered agent and registered office in the state
- Whether the corporation has members
- Incorporator details and signature
- Initial directors where the state requires them
The two clauses that matter for the IRS
- A purpose clause limiting activities to one or more exempt purposes under section 501(c)(3)
- A dissolution clause dedicating remaining assets to another exempt organisation or to government for a public purpose
If these clauses are missing, the IRS will normally require amended articles before granting exemption, which costs time and another state fee. Get them right at filing.
Want help with the paperwork?
You can incorporate and apply for exemption yourself using the steps in this course. If you would rather have support, Gullia Filing prepares and files your nonprofit incorporation, supplies compliant bylaws and conflict of interest policy, and obtains your EIN.