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Internal Revenue Code 501(c)(3): Federal tax code section defining requirements for tax-exempt charitable organizations, including purpose restrictions, private benefit prohibition, and operational requirements

Form 1023 Requirements: IRS application requirements for recognition of tax-exempt status, detailing organizational structure, activities, and financial arrangements

State Nonprofit Corporation Acts: State-specific laws governing the formation, operation, and dissolution of nonprofit corporations, including filing requirements and corporate governance

State Charitable Solicitation Laws: State-level regulations governing fundraising activities, registration requirements, and reporting obligations for charities

Corporate Governance Requirements: State-mandated rules for board composition, fiduciary duties, required officers, and organizational structure of nonprofit corporations

Purpose Clause Requirements: IRS and state specifications for stating charitable purposes that qualify for tax exemption and align with 501(c)(3) categories

Dissolution Clause Requirements: Mandatory provisions specifying the distribution of assets to other charitable organizations upon dissolution of the organization

Private Inurement Prohibition: Legal requirement preventing charitable assets from benefiting private individuals or shareholders

Political Activity Limitations: Restrictions on political campaign involvement and substantial lobbying activities for 501(c)(3) organizations

Charitable Trust Law: Legal framework governing the management of charitable assets as a public trust, including fiduciary obligations and state oversight

State Registration Requirements: State-specific requirements for initial and ongoing registration of charitable organizations with appropriate state agencies

Private Foundation Rules: Additional regulations and restrictions applicable if the organization qualifies as a private foundation rather than a public charity