There is no simple form or single government agency to help establish a nonprofit organization. Rather, you may need to follow a number of steps and consult a number of different agencies, to comply with all the pertinent procedures and laws. Although most of the procedures below do not involve the Division of Taxation, we offer the following basic information and links to assist you.
FORMATION - You form a nonprofit organization through incorporation or, if you do not incorporate, with a constitution, articles of association, trust or other instrument.
NOTE: if your organization wants
IRS 501(c)(3) status, the certificate of incorporation or other formation instrument must contain IRS-required wording. See
IRS Pub. 557.
BANK ACCOUNTS - Have your bank specify the type of documentation or number needed. Or obtain a federal identification number (FEIN) with
federal form SS-4.
FEDERAL TAX EXEMPTION, 501(c)(3), etc. - Visit the
IRS website or call the IRS exempt organization number, 877-829-5500, for information and an application for federal exemption as a 501(c)(3) or (c)(4), etc. organization.
For details on the above and other procedures, view or download
Starting a Nonprofit in New Jersey - Questions and Answers (Division of Taxation Publication RSB-100)
