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Internal Revenue Code Section 501(c)(3): Primary federal legislation governing tax-exempt organizations, defining permissible purposes and operational requirements for tax-exempt status

Treasury Regulations: Detailed federal regulations interpreting and implementing 501(c)(3) requirements for tax-exempt organizations

Form 1023 Requirements: IRS application requirements for tax-exempt status, including specific documentation and organizational structure requirements

State Nonprofit Corporation Acts: State-specific laws governing the formation and operation of nonprofit corporations

State Incorporation Requirements: Specific state-level requirements for forming and registering a nonprofit corporation

State Charitable Registration: Requirements for registering as a charitable organization at the state level

IRS Organizational Test: Federal requirements ensuring the organization's formation documents meet 501(c)(3) standards

IRS Operational Test: Federal requirements ensuring the organization's activities align with 501(c)(3) purposes

Private Foundation Rules: Special regulations applicable to organizations classified as private foundations

Public Charity Requirements: Specific requirements for organizations seeking to qualify as public charities

Purpose Clause Requirements: Mandatory provisions stating the organization's charitable, educational, religious, or other exempt purpose

Dissolution Clause Requirements: Mandatory provisions specifying the distribution of assets upon organization dissolution

Private Inurement Prohibition: Requirements prohibiting the use of organizational assets for private benefit

Lobbying Limitations: Restrictions on the extent of lobbying activities permitted for 501(c)(3) organizations

Political Activity Prohibition: Complete ban on participation in political campaigns for or against candidates

Board of Directors Requirements: State-specific requirements for nonprofit board composition and governance

Registered Agent Requirements: State requirements for maintaining a registered agent and office

Sarbanes-Oxley Compliance: Federal requirements for financial accountability and transparency, particularly relevant for larger nonprofits

Charitable Solicitation Regulations: State and federal requirements governing fundraising activities and donor relations