The first step in creating a 501(c)(3) organization is forming a non-profit corporation. Our firm can help you to form a non-profit corporation in New York or in Delaware. We can also advise you so that you have the relevant information to decide where you would like your organization to be formed.

Delaware and New York each have specific pros and cons. For example, non-profit formation in Delaware can be quicker than in New York because of less stringent requirements (Delaware non-profits are governed by the State’s very permissive “General Corporation Law,” while New York non-profits are governed by a much more restrictive “Not-for-Profit Corporation Law” as opposed to its than its “Business Corporation Law.” on the other hand, some of the New York requirements will help to frame, and lend legitimacy, to your 501(c)(3) application.

To illustrate the above, only one (1) director is required in Delaware to form a non-profit, while three (3) are required in New York. However, the Internal Revenue Service, which is responsible for reviewing 501 (c)(3) applications will much more likely approve an application with three (3) directors rather than one (1). Thus, if your objective is to register 501(c)(3) status, it is advisable for there to beat least three directors on the board.

If you are thinking of forming a 501(c)(3) and need support in forming a not-for-profit corporation, please reach out to us. We will be glad to assist.