Nonprofit association
A group of two or more members joined by mutual consent for a common nonprofit purpose. It is formed by agreement, with no charter filing, and is a legal entity separate from its members.
- Entiva fee to form
- $209
- Government fees to form
- None listed
- Run plan
- $29 a month
- Steps to form
- 5
- Ongoing filings
- 3
- Ways to close
- 1
Who it suits, and what defines it.
The facts that decide whether it fits.
Who it suits
- Clubs.
- Homeowners' associations.
- Professional associations.
Key facts
- Members
- Two or more
- Formation
- By agreement, with no charter filing
- Legal status
- Separate from its members
- Delaware fee
- Optional: $100 to appoint an agent for service of process
- Wyoming fees
- Optional: $10 filing plus $5 service-of-process statement
- Delaware law
- Uniform Act, 6 Del. C. ch. 19
- Wyoming law
- Uniform Act, W.S. 17-22-101 to 17-22-115
What the law requires.
3 rules, each in plain words.
Governing principles among two or more members
No charter is filed.
An optional statement appointing an agent for service of process
It is filed with the Secretary of State under 6 Del. C. §1910 in Delaware or W.S. 17-22 in Wyoming.
An EIN, and Form 1023 or 1024 to seek tax exemption
The exemption form is needed only if the association seeks tax exemption.
How Entiva forms it.
5 steps. Entiva prepares and files each one, and collects every signature the law needs.
The steps
5 steps- 1Form the association by agreement
Governing principles among two or more members, with no filing. Optional state fees: Delaware $100 for an agent for service of process; Wyoming $10 plus $5.
- 2Appoint an agent for service of processOnly if needed
Optional. The agent for service of process receives legal papers served on the association.
- 3Get an EIN from the IRS
The EIN is the association's IRS tax number. It is free and applied for online, or on Form SS-4.
- 4Apply for federal tax-exempt statusOnly if needed
Optional. Form 1023 (IRS fee $600), Form 1023-EZ (IRS fee $275) or Form 1024, if the association seeks exemption.
- 5Authorise Entiva to act with the IRSOnly if needed
Optional. Form 2848 lets Entiva represent the association. Form 8821 only gives access to tax information.
Documents
8- Governing principles or membership agreement
- Statement appointing an agent for service of process
- Registered agent consent
- Filed statement and registry receipt
- Form 1023, 1023-EZ or 1024 with narrative
- Organising document
- Bylaws or governing principles
- Resolution authorising the exemption application
Who takes part
5- Control persons of the association: identity and address checked
- Members with 25% or more of voting power, or control: identity and address checked
- Other members: names screened against sanctions lists
- Control persons named on the exemption application: identity and address checked
- Whoever signs the exemption application under penalties of perjury
What has to be filed, and when.
Entiva tracks every deadline from the day it is formed, and files before each one.
Every year, and as things happen
3 filings- File Form 990-N if exempt, receipts normally up to $50,000
If exempt. 15th day of the 5th month after year end (May 15 for calendar years)
- File Form 990, 990-EZ or 990-PF above the 990-N limit
If exempt. 15th day of the 5th month after year end (May 15 for calendar years)
- Request a 6-month extension for a 990 return (Form 8868)
By the original due date; the extension is automatic
The changes Entiva handles.
Each change is prepared, approved, signed and filed.
The most common changes
6 changes- Change the agent for service of process
- Handle the resignation of the agent for service of process
- Change the IRS responsible party
- Change the IRS mailing address
- Seek or regain tax-exempt status
- Close the EIN when the association ceases
How it closes.
One route, filed step by step.
Dissolution under the governing principles
Members decide to end the association, or the governing principles provide for it.
- 1
Members decide to end the association
- 2
Wind up and distribute under the governing principles and the law
- 3
File the final Form 990-series return
- 4
End the appointment of the agent for service of process
- 5
Close the IRS business account (EIN)
What Entiva does for you.
From the first filing to the last.
Nonprofit association
- Files the optional statement appointing an agent for service of process by default, for a registry record.Formation
- Applies for the association's EIN.Formation
- Prepares and files the IRS tax-exemption application.Formation
- Files the Form 990-N e-Postcard if an exempt association's receipts are normally up to $50,000.Ongoing
- Files Form 990, 990-EZ or 990-PF above the 990-N limit.Ongoing
- Files the Form 8868 extension before the return is due.Ongoing
Build it with the API.
Every step on this page is an action in the Entiva API, with its documents, signatures and filing.
What it costs, item by item.
Every Entiva fee and every government fee, from forming it to closing it.
Forming it
$209one-off
- Government fees
- None listed
Steps marked only if needed are not counted.
Closing it
Quoted before it starts
- Entiva fee
- Fixed, quoted first
- Government fees
- At cost
Included in the Run plan
- Company secretary
- File Form 990-N if exempt, receipts normally up to $50,000
- File Form 990, 990-EZ or 990-PF above the 990-N limit
- Request a 6-month extension for a 990 return (Form 8868)
- Routine changes
- Every deadline tracked
Extra, at a fixed fee
- Apply for federal tax-exempt statusOnly if needed
- Seek or regain tax-exempt status
- Close the EIN when the association ceases
Each extra is quoted before it starts, and nothing is done until you approve it.
Forming it
Entiva's formation fee is $209, one-off. Government fees are passed through at cost.
Delaware appointment of agent $100. Wyoming UNA initial filing $10 plus appointment of agent $5. Wyoming DUNA statement appointing agent $5.
Form 1023 user fee $600; Form 1023-EZ $275.
Excludes steps marked only if needed.
Every year
The Run plan costs $29 a month ($348 a year).
Changes
Routine changes are included in the Run plan.
Delaware: $50 for corporations, LLCs, LPs and partnerships; expedite 24-hour $100, same-day $200. Wyoming $5. Nevada $60.
Form 1023 user fee $600; Form 1023-EZ $275.
Closing it
Closing is a fixed-fee project, quoted before it starts.
Entiva fees are in US dollars. Government fees are in the currency each authority charges, passed through at cost when the filing is made. Taxes are separate.
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