State Law and Regulations governing Nonprofits

Though each state has varying requirements for nonprofits, we service 501c nonprofit clients in all fifty states. Below are each state’s nonprofit corporation statutes.

STATE	Section Cite	Subject matter
AL	Statutes:Code of Ala. §§ 10-3A-1 through 10-3B-18	Nonprofit Corporations; Unincorporated Nonprofit Associations
AK	Statutes:Alaska Stat. §§ 10.20.005 through 10.20.141	Nonprofit Corporations
AZ	Statutes:A.R.S. §§ 10-3101 through 10-3180	Nonprofit Corporations
AR	Statutes:A.C.A. §§ 4-28-101 through 4-28-517	Nonprofit Corporations
CA	Statutes:Cal Corp Code §§ 5000 through 10841Cal Corp Code §§ 18605 through 21401	Nonprofit CorporationsNonprofit Associations
CA	Regulations:11 CCR 999, 1 through 11 CCR 999.8	Attorney General Regulations Under Nonprofit Corporations
CO	Statutes:C.R.S. 7-30-101 through 7-30-119 C.R.S. 7-121-101 through 7-121-601	Uniform Unincorporated Nonprofit AssociationsNonprofit Corporations
CT	Statutes:Conn. Gen. Stat. §§ 12-242aa through 12-242cc	Nonprofit Corporations
DE	Statutes:8 Del. C. § 141	Board of Directors; Powers; Number, Qualifications, Terms and Quorum; Committees, Classes of Directors; Nonprofit Corporations; Reliance Upon Books; Action Without Meeting; Removal
DC	Statutes:D.C. Code §§ 29-301.01 through 29-301.114D.C. Code §§ 29-971.01 through 29-971.15	Nonprofit CorporationsUniform Unincorporated Nonprofit Associations
FL	Statutes:Fla. Stat. §§ 617.01011 through 617.2103	Corporations Not For Profit
GA	Statutes:O.C.G.A. §§ 14-3-101 through 14-3-180	Nonprofit Corporations
GA	Regulations:Ga. Comp. R. & Regs. R. 590-7-1-.12	Nonprofit Corporation Filings
GU	Statutes:18 GCA § 10101 through 18 GCA § 1011318 GCA §13101 through 18 GCA § 14103	Religious and Nonprofit CorporationsNonprofit Cooperative Associations; Publication of Financial Information by Nonprofit Organizations
HI	Statutes:HRS §§ 414D-1 through 414D-324	Nonprofit Corporations
ID	Statutes:Idaho Code §§ 30-3-1 through 30-3-145	Nonprofit Corporations
IL	Statutes:805 ILCS 105/101.01 through 805 ILCS 105/117.05	Nonprofit Corporations
IL	Regulations:14 Ill. Adm. Code 160.10 through 14 Ill. Adm.Code 160.20	General Not For Profit Corporations
IN	Statutes:Burns Ind. Code Ann. §§ 23-17-1-1 through 23-17-30-4	Nonprofit Corporations
IA	Statutes:Iowa Code §§ 504.101 through 504C.1	Nonprofit Corporations
IA	Regulations:721 IAC 40.7(80GA,SF2274)	Revised Nonprofit Corporation Fees
KA	Statutes:K.S.A. §§ 17-4601 through 17-4681 K.S.A. §17-7504	Nonprofit Corporations; Membership CorporationsCorporate Filings; Not-for-Profit Corporations
KA	Regulations:K.A.R. § 92-19-67	Associations Organized Not-for-Profit
KY	Statutes:KRS §§ 273.161 through 273.401	Nonstock, Nonprofit Corporations
LA	Statutes:La. R.S. 9:1051 La. R.S. 12:201 through 12.269	Unauthorized Corporations; Unincorporated Nonprofit Associations; Powers and LiabilitiesNonprofit Corporations
ME	Statutes:13-B M.R.S. § 101 through 13-B M.R.S. §1406	Nonprofit Corporations
ME	Regulations:CMR 29-250-260	Rules for Nonprofit Corporations Under Title 13-B
MD	Statutes: Md. FINANCIAL INSTITUTIONS Code Ann. §7-223	[Credit Unions] Nonprofit Corporations
MA	Statutes:ALM GL ch. 156D, §9.30 through ch. 156D, § 9.43 ALM GL. Ch. 180, § 1 through ch. 180, §11C	Nonprofit Conversion; Foreign Nonprofit Domestication and ConversionCorporations for Charitable and Certain Other Purposes
MA	Regulations:950 CMR 106.01 through 950 CMR 106.16	Nonprofit Corporations
MI	Statutes:MCLS §§ 450.2101 through 450.3192	Nonprofit Corporations
MN	Statutes:Minn. Stat §§ 3137A.001 through 317A.909	Nonprofit Corporations
MS	Statutes:Miss. Code Ann §§ 79-11-101 through 79-11-403	Nonprofit Corporations
MO	Statutes:§§ 355.001 through 355.881 R.S. Mo.	Not For Profit Corporations
MT	Statutes:Mont. Code Annon., §§ 35-2-113 through 35-2-1402	Nonprofit Corporations
MT	Regulations:MONT. ADMIN. R. 44.5.114	[Corporations] Profit and Nonprofit Fees
NE	Statutes:R.R.S. Neb §§ 21-1901 through 21-19, 177	Nonprofit Corporations
NV	Statutes:Nev. Rev. Stat. Ann §§ 81.001 through 82.546	Miscellaneous Organizations: NonprofitCorporations
NV	Regulations:NAC 82.010	Nonprofit Corporations
NH	Statutes:RSA 292:5-b RSA 292:6-a	Foreign Nonprofit Corporations; Registration, FeesBoard of Directors of Charitable Nonprofit Corporations
NJ	Statutes:N.J. Stat. §§ 15A;1-1 through 15A:16-2	Corporations, Nonprofits
NM	Statutes:N.M. Stat. Ann. §§ 53-8-1 through 53-8-99	Nonprofit Corporations
NM	Regulations:12.3.3.1 through 12.3.3.13 NMAC	Nonprofit Corporations
NY	Statutes:NY CLS N-PCL §§ 101 through 115	Not-for-Profit Corporations
NC	Statutes:N.C. Gen. Stat. §§ 55A-1-01 through 55A-17-05	Nonprofit Corporations
ND	Statutes:N.D. Cent. Code, §§ 10-33-01 through 10-33-149	Nonprofit Corporations
OH	Statutes:ORC Ann. 1702.01 through 1702.99	Nonprofit Corporations
OK	Statutes:18 Okl. St. § 863 through 18 Okl. St. §868	Nonprofit Corporations
OR	Statutes:ORS §§ 65.001 through 65.990	Nonprofit Corporations
PA	Statutes:15 Pa.C.S. § 5101 through 15 Pa.C.S. §5110	Nonprofit Corporations
PA	Regulations:19 Pa. Code §41.2 through 19 Pa. Code §41.101	Nonprofit Corporations Generally
PR	Statutes:6.L.P.R.A. § 41 through 6 L.P.R.A. §55	Nonprofit Associations
RI	Statutes:R.I. Gen. Laws §§ 7-6-1 through 7-6-108	Nonprofit Corporations
SC	Statutes:S.C. Code Ann. §§ 33-31-101 through 33-36-1370	Nonprofit Corporations; Corporations Not-For-Profit Financed by Federal or State Loans
SD	Statutes:S.D. Codified Laws §§ 47-22-1 through 47-28-17	Nonprofit Corporations; Foreign Nonprofit Corporations
TN	Statutes:Tenn. Code Ann. §§ 48-51-101 through 48-51-701	Nonprofit Corporation
TX	Statutes:Tex. Business Organizations Code §§ 22.001 through 22.409	Nonprofit Corporations
TX	Regulations:1 TAC § 80.21 through 1 TAC § 80.29	Unincorporated Nonprofit Associations
UT	Statutes:Utah Code Ann. §§ 16-6a-101 through 16.6a-1705	Nonprofit Corporations
VT	Statutes:11B V.S.A. § 1.01 through 11B V.S.A. § 17.05	Nonprofit Corporations
VA	Statutes:Va. Code Ann. § 15.2-953	Donation to Nonprofit Organizations
VI	Statutes:13. V.I.C. § 491 through 13 V.I.C. § 502	Nonprofit Corporation
WA	Statutes:Rev. Code Wash. (ARCW) §§ 24.03.005 Through 24.06.920	Nonprofit Corporations; Nonprofit and Mutual Corporations
WV	Statutes:W.Va. Code §§ 31E-1-101 through31E-16-1603 W.Va. Code §§ 36-11-1 through 36-11-7	Nonprofit Corporations Uniform Unincorporated Nonprofit Associations
WI	Statutes:Wis. Stat §§ 184.01 through 184.15	Uniform Unincorporated Nonprofit Association
WY	Statutes:Wyo. Stat §§ 17-19-101 through 17-19-1807Wyo. Stat §§ 17-22-101 through 17-22-115	Nonprofit CorporationsUniform Unincorporated Nonprofit Associations
WY	Regulations:WCWR 002-021-001 through 002-021-006	Non Profit Corporations Rules and Regulations

On Friday, February 6, 2016, Mr. Thomas Wrobel of T.S. Wrobel & Associates – Attorneys at Law, emailed a memo stating that the Stanislaus County Veteran Employment Committee (VEC) was officially considered a non-profit entity and can now conduct efforts to further the interest of the VEC. It was due to the professional efforts of T.S. Wrobel & Associates that ensured that the Stanislaus VEC was now official. The board of directors of Stanislaus VEC and the members at large wish to thank T.S. Wrobel for their assistance and attention to detail. Now the Stanislaus County Veteran Employment Committee will be able to assist veterans to pursue their chosen careers and enjoy the fruits of their labors. With all this in mind, we would recommend T.S. Wrobel to other groups seeking to pursue the non-profit status.

Henry J. Timothy, Secretary, Stanislaus County Veteran Employment Committee

Henry J. Timothy

Thomas S. Wrobel of T.S. Wrobel & Associates was very helpful and efficient in guiding me through the process of creating a simple will, power of attorney and health care directive.

Paul Corbani, August 25, 2017

Thank you Tom Wrobel and your excellent team. You have provided us with professional service, much needed support and patient guidance in our effort to reinstate our foundation’s non profit status. This was a complicated process and at every bump in the road you were there! You have our sincere appreciation as we celebrate your expertise and success in achieving our tax exempt status.

Susan Opsvig, Board President, Codornices Foundation, Berkeley, California

Susan Opsvig

Thank you. I received the letter from the IRS. This is great news. I am very appreciative of all the help that you provided during this process. Throughout the process I had a strong sense of confidence knowing that the Nonprofit Legal Center team is so successful in acquiring tax-exempt status for its clients. Once again you came through. Thank you very much.

Clarence Caldwell, Founder, The Roots Foundation, Rancho Mirage, CA

Clarence Caldwell

What seems to be a very complicated process to a layman, which certainly requires technical knowhow and understanding of the tax code, there is no doubt your firm made things easier for us in this application.

Joey Pamaran Tugung, CWCP, CRMS, De Basilan World Foundation Cupertino, CA

Joey Pamaran Tugung

It is with deep appreciation and gratitude that we now can say that the c3: Center for Conscious Creativity is an official public charity 501(c)(3)! Thank you for all your support and professional guidance. You have been nothing but utterly fantastic throughout this process. We will cite you and recommend your business without hesitation. Thank you, again for all your help and support!

Kate McCallum, Founder, c3: Center for Conscious Creativity, Los Angeles, CA

Kate McCallum

Thomas Worbel and Associates have been a great asset to my organization. I paid by fees to TW&A but was unable to complete the required paperwork due to various reasons for an extended period of time. Years later, they not only helped me complete all applications, but finished and we received our non-profit status in record time. I have known Thomas for several years, and he and his staff have always been totally professional and helpful in all my needs. I highly recommend his services as his business has helped me and many other non-profits to remain up and running to IRS standards, in addition to offering additional services. A better service to start your 501c3 organization cannot be found.

Art Brockmeyer, Founder-Board President, The Berkeley Saxophone Quartet Foundation Berkeley, CA

Art Brockmeyer

Thomas Wrobel, helped out our foundation, when we were needing someone to quickly execute our non-profit status that had been attended to incorrectly. Thomas is caring, has incredible knowledge and a very efficient staff. We at GrantAngelWishesandTravel.org highly recommend his work and company for your next project. We are excited to be certified a 5013c and to continue to work with Thomas Wrobel & Associates.

Lyle & Julie-Ann Forcum, Co-Chairs & Co-Founders, Grant Angel Wishes And Travel Foundation (TM)

Lyle & Julie-Ann Forcum

State Nonprofit Statutes

State Law and Regulations governing Nonprofits