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Incorporation

Arts organizations should be incorporated in New York State. Any organization desiring tax-exempt status from the Internal Revenue Service must incorporate as a not-for-profit organization (usually under Section 501 (c) (3) of the IRS Code and file incorporation papers at the state capitol. These papers should be in the name of the corporation and should include:

· The name of the corporation.
· Location of the principal offices.
· Purpose of the organization.
· A clause defining the membership and board of directors.
· A clause stating that in the event of dissolution of the organization, assets will be given to another not-for-profit tax-exempt organization.
· Two or three standard clauses necessary for obtaining tax-exempt status from the IRS.
· A list of the original incorporators.

Resources

Foundation Center Learning Lab
http://fdncenter.org/learn/useraids/nonprofit.html

Nonprofit Kit For Dummies By Stan Hutton, Frances Phillips
(http://cda.dummies.com/WileyCDA/DummiesTitle/productCd-076455347X,page-authorInfo.html)

The Alliance of New York State Arts Organizations has a 28-year history as New York's primary service association for community based arts and cultural organizations. The Alliance provides leadership and vision, and delivers services, resources and tools that strengthen community cultural organizations. The Alliance monitors, informs and mobilizes the field on statewide and national issues affecting the arts and assists local arts agencies in building community support and developing effective grassroots public policy.

245 Love Lane, P.O. Box 96
Mattituck, NY 11952-0096
Phone (631) 298-1234 / Fax (631) 298-1101