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ASSISTANCE IN
INCORPORATING YOUR PARISH VOICE
| If your Parish Voice will be involved in fundraising,
or you anticipate being a Parish Voice for a long time, or if you
will be seeking tax-exempt status through the IRS, then incorporation
will likely be necessary.Otherwise, you can operate as an Unicorporated
Association. |
OVERVIEW
The following steps are required to obtain tax-exempt status for your
Parish Voice:
- 1. Obtain clearance from NY State to use your
name.
- 2. Incorporate in New York by filing a Certificate
of Incorporation.
- 3. Apply for tax-exempt status by filing Form
1023 and 8718 with the IRS.
- 4. Obtain an Employer Identification
Number by filing Form SS-4 or calling the IRS at 1-866-816-2065
or doing it online.
- 5. Hold an organizational meeting of the Corporation
to set up its management and by-laws.
- 6. Make arrangements to comply
with New York and federal annual filing requirements.
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- To obtain an incorporation kit -- CLICK
HERE
- To obtain a set of sample bylaws -- CLICK
HERE
- To get instructions and download the needed
forms, follow the instructions below.
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Note-It may be helpful to print this page before clicking
on the links identified below.
1.Obtain clearance from
NY State to use the name you choose for your Parish Voice Affiliate.
(Note avoid using a generic name as you may run into conflicts with
preexisting names. Ideally you should have an attorney do a tradename
and trademark search, but if this is beyond your means, you can rely
on the clearance you get from NY State.) A good name:
The Parish Voice of XXXXXXXXX,Long Island, NY, Inc.
- a. Go to http://www.dos.state.ny.us/corp/corppubs.html
- b. Read the introduction and then scroll down
to, and click on, the link [Not-for-Profit Corporation Filings].
This will take you to the page entitled NOT-FOR-PROFIT CORPORATION
FILINGS
- c. Click on the link entitled To preserve the
availability of a corporate name for use at a later date. This
will take you to a section entitled Application for Reservation
of Name with a link entitled Download Application for Reservation
of Name Form (53KB PDF Form) (1 page). Click on this link and
you will download Form DOS-635 which is the Application for Reservation
of Name.
- d. The first box asks for
the applicant's name and address. The person who will be making
the application is identified here, not the future corporation.
The Certificate of Reservation will be mailed to this person.Next
to "Name to be reserved", enter the proposed full name of the
corporation, e.g., The Parish Voice of XXXXXXXXX,Long Island,
NY, Inc.In the third box check the entry entitled "New domestic
Corporation...". The applicant signs and prints his name on the
last line and sends the form with 10 dollars to the NYS Department
of State at the address indicated in the upper right hand corner.
- e. That's it. A Certificate of Reservation should
be received within ten days to two weeks.This Certificate will
be attached to the Certificate of Incorporation when it is filed.
2. Obtain a Certificate of Incorporation by following these
steps:
- a. Go to http://www.dos.state.ny.us/corp/corppubs.html
- b. Read the introduction and then scroll down
to, and click on, the link [Not-for-Profit Corporation Filings].
This will take you to the page entitled NOT-FOR-PROFIT CORPORATION
FILINGS
- c. Click on the link entitled To form a domestic
not-for-profit corporation. This will take you to a section entitled
Certificate of Incorporation. Read the explanatory materials and
then scroll to the link entitled Download Certificate of Incorporation
Form (DOS-1511) (71KB PDF Form) (4 pages) . Click on this link
and you will download Form DOS-1511 which is the Certificate of
Incorporation Form for Not-for-Profits seeking tax exempt status.
Also click on Instructions for Completing Not-for-Profit Forms
DOS-1510 and DOS-1511 (16KB PDF File) (5 pages)to download instructions
for completing the form.
3. Fill out and file the Certificate of Incorporation DOS-1511
by following these steps:
- Read the Instructions you downloaded in the
Previous step.
- Select one or two members of your Parish Voice
who will serve as the Incorporator(s). Once the Corporation starts
functioning, the incorporator position becomes inactive. However,
the incorporator(s) can also serve as director(s) and officer(s)
but that is not necessary.
- On the cover page, enter the corporate name
and the name and address of the person filing the Certificate
- On the Certificate page
enter the corporate name under the title and in the FIRST paragraph.
- On the same page, section THIRD:, enter
the purposes of the corporation. Here you might use the following
which includes the VOTF mission statement and goals and other
activities of your PV:
- To provide a prayerful voice, attentive
to the Spirit, through which the Faithful can actively participate
in the governance and guidance of The Catholic Church
- To disseminate materials and organize and
conduct meetings of parishioners and others for the purpose
of encouraging greater participation by the laity in the governance
and guidance of the church.
- To educate parishioners on their rights
and duties as faithful Catholics to be actively involved in
their parish and their diocese.
- To encourage parish functions committed
to the prevention of abuse.
- To promote greater cooperation between the
parishioners and their pastor and parish ministries.
- To support faithful catholic clergy.
- To support persons who have been victims
of abuse.
- To advocate accountability in the financial
affairs of the parish and diocese through meetings, correspondence
and the dissemination of printed materials.
- To cooperate with the regional and national
voice of the faithful organizations in furthering the above
purposes.
- To organize and conduct vigils, forums and
seminars to advance the above purposes.
To be sure that the corporate purposes don't overlap areas requiring
additional approvals, the following language should be included:
Nothing herein shall authorize the corporation directly or indirectly
to engage in, or include among its purposes, any of the activities
described in Section 404 of the New York Not-For-Profit Law.
- On the same page, section FOURTH:, enter "B"
for the corporation type.
- On the Next page, section FIFTH:, enter the County
where the corporation will be located.
Under SIXTH, supply the names and addresses of the initial directors.
These can be three or more members of your parish voice who are
active in its governance. More directors can be added at the first
meeting of the Board.
- Under SEVENTH:, enter the
name of the person who will receive notices from the Secretary
of State of any actions initiated against the Corporation. (Hopefully
a never event). This may be an incorporator or one of the directors.
On the last page, the incorporator(s) print or type their names
and addresses and sign the Certificate.
- Mail the Certificate to:
New York State Department of State
Division of Corporations
41 State Street, Albany NY 12231
along with a check in the sum of $75.00 payable to the Department
of State. That's it. In 4 to 7 days you should receive a receipt.
4. Obtain Form 1023 and 8718 to apply to the IRS for tax-exempt
status
5. Obtain an Employer Identification Number
6. Determine if you must file a Charities Registration Statement
- a. Effective July 1, 2003, Article 7-A of the
Executive Law of New York State requires charitable organizations
which solicit funds or use a fund raiser to register with the
Department of Law. However, exempted is "(d) Any charitable organization
which solicits or receives gross contributions of less than twenty-five
thousand dollars during a fiscal year of such organization, provided
none of its fund raising is carried on by professional fund raisers
or fund raising counsel."(172-a).
- b. If you satisfy these requirements, you are
not required to register.
- c. Instructions are found at http://www.oag.state.ny.us/charities/forms/char023.pdf
- d. If you must register, the form is found at
http://www.oag.state.ny.us/charities/forms/char410.pdf
7. Determine your annual filing requirements
- a. To see if you must file a federal annual
information return, go to http://www.irs.gov/charities/article/0,,id=96103,00.html "Tax-exempt
organizations that have annual gross receipts not normally in
excess of $25,000 are not required to file the annual information
return."
- b. To see if you must file a New York State
return, check and file the corporate franchise tax form and instructions
at http://www.tax.state.ny.us/pdf/2002/corp/ct247_602.pdf.
Exempt: Is a Not-for-profit, and does not issue stock, and earnings
do not benefit any officer, director or member, and is exempt
from federal taxation.
8. Obtain a sales tax exemption
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