All 501(c)(3) organizations must file Form 1023 to apply for recognition of exemption from federal income tax. Please see the following IRS online resources:
About Form 1023 Instructions for Form 1023 Form 1023 (Dec 2017 version)
Outside Resource
The number of staff at a nonprofit determines which provisions of the Affordable Care Act (ACA) it must follow. Specifically, whether your nonprofit has 50 or more "full-time equivalent employees" (as defined in the ACA) dictates which version of Form 1095 you must complete and determines eligibility to apply for a "small employer health care tax credit."
Nonprofits must establish that the executive compensation (salary and benefits for senior level personnel) provided at their organization is "reasonable and not excessive." The IRS recommends a three step process referred to as "rebuttable presumption" to substantiate the reasonableness of compensation offered by an organization and provides legal guidelines:
What is fiscal sponsorship? How do I find a fiscal sponsor? - "Fiscal sponsorship is a formal arrangement in which a 501(c)(3) public charity sponsors a project that may lack exempt status. This alternative to starting your own nonprofit allows you to seek grants and solicit tax-deductible donations under your sponsor's exempt status. [...] Since most grantmakers give to organizations, not individuals, fiscal sponsorship may help you qualify for more funding opportunities.
Learn about parties able to take legal action against your organization, and about Directors' and Officers' (D&O) liability insurance, in: Who Can Sue a Nonprofit Board? (Nonprofit Risk Management Center)
Top Ten Tips to Shorten the Tax-Exempt Application Process details important steps in correctly and fully completing the IRS's application for tax-exempt status--particularly being sure to include all the documents and schedules requested for consideration. (IRS)
"An effective recordkeeping system enables an organization to monitor the progress of programs and aid in the preparation of financial statements and returns. If an organization does not keep required records, it may be unable to show it qualifies for exemption. Thus, the organization may lose its tax-exempt status. In addition, an organization may be unable to complete its returns accurately and may be subject to penalties."
Use these resources as a starting place to shape your conversations with internal stakeholders and avoid the common pitfalls of adopting new software.
Personal Visits with Legislator is a short guide that offers some helpful tips to prepare you to meet with your legislator. (Center for Lobbying in the Public Interest)
True or false? Neither the nonprofit nor its counsel may reveal the substance of your communications without your express consent. Learn the answer to this and other questions in Four Myths about Attorney-Client Privilege. (Society of Nonprofits, formerly Nonprofit World, 2007)