This workshop provides valuable information about starting a nonprofit organization. State issues to be covered include articles of incorporation, bylaws, and the first organization meeting. Federal issues include the Internal Revenue Code Section 501(c)(3) and corresponding regulations, application for employer identification number, IRS disclosure rules, unrelated business taxable income, charitable contributions, and restrictions on lobbying. This workshop will also touch on the legal and ethical duties for board members; donor requirements; the new Form 990; intellectual property issues specific to nonprofit tax-exempt organizations; insurance; and employment issues. The Fiscal Sponsorship model will be addressed as an alternative to forming a non-profit organization.