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Fiscal Non-Profit Administration


A. INCORPORATION

B. BOARD OF DIRECTORS

C. CONFLICT OF INTEREST

D. TAX EXEMPT STATUS

E. EMPLOYER IDENTIFICATION NUMBER


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I. ORGANIZATION OF THE NON-PROFIT AGENCY

Effective Date: April 21, 2008

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A. INCORPORATION

Corporate bylaws represent the rules and regulations which govern the internal management of the corporation and specify the officers which normally consist of at least a chairperson/president, a secretary, and a treasurer selected from the board membership. In most cases, the bylaws stipulate that officers and board members will serve on a rotating term so that new members will be coming on the board on a continuing basis.

In North Carolina the Department of the Secretary of State is responsible for incorporating profit as well as non-profit organizations. The North Carolina Department of the Secretary of State, Corporations Division has published, “Incorporating Your Non-Profit in North Carolina” effective February 22, 2002. This guide can be accessed at http://www.secretary.state.nc.us/Corporations/ then clicking “Nonprofit Corporation” under Guidelines to Incorporating. The following guidelines are extrapolated from that publication. Also, in view of the fact that incorporation represents a legal process, it is strongly suggested that the services of an attorney who is knowledgeable in this area be secured.

CORPORATE NAMES

Selecting a Name

Feasibility of a Name

Putting the Name in Use

Trademark and Service Mark Registration

N C Gen. Stat. 80-1-80-14.

ARTICLES OF INCORPORATION

The Articles of Incorporation must include the following:

Certificate of Authority

BOARD OF DIRECTORS, MEMBERS, OFFICERS, AND BYLAWS

Members

Directors

Officers

Bylaws

Tax Exempt Status Information

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B. BOARD OF DIRECTORS

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C. CONFLICT OF INTEREST

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D. TAX EXEMPT STATUS

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E. EMPLOYER IDENTIFICATION NUMBER

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