In Massachusetts all 501(c)(3) organizations must file a yearly Form PC with The State Attorney General Office Division of Public Charities. We also are registered with the Mass Department of Revenue. While we do not have to pay sales tax we have to collect it on stuff we sell. Does your bank know you are a 501(c)(3)? You might want to check with another bank to see what they do. Good luck Orin -- U.S. Virgin Islands Snow Plowing Service. Serving St. Croix, St. Thomas & St. John. Fast reliable service, driveways & parking lots / no job too small or large

Hi everyone Country Dance New York is a 501(c)(3) registered as a nonprofit corporation with the state of NY. We are also registered as a charity, but it looks like Vermont does not regulate charitable organizations, other than those that use paid fundraisers. Incorporation has some legal advantages, like to some extent (and those more knowledgeable can speak up) insulating officers and board members from individual liability from lawsuits and such - cf. http://nonprofit.about.com/od/nonprofitbasics/bb/corppros.htm. I expect many states have nonprofit corporation statutes - looks like a lot of information about Vermont's is at: http://www.sec.state.vt.us/tutor/dobiz/noprof/noprofex.htm It seems like the Secretary of State (or equivalent) is often responsible for this, but a search for "nonprofit law [state]" should get what people need. By the way, are you filing tax returns with the Federal IRS even though you haven't with the state? I know Jeff Martell at CDSS has been working with some groups that get their exemption through CDSS but didn't know they had to file their own Federal tax form (for exempt organizations) as well (though for very small groups I think a postcard form will do). Several hundred organizations lost their exemption recently because they had not filed in 3 years. There is more information at: http://www.stayexempt.irs.gov/ and other places. It is a confusing world, and a lot to know for small organizations like ours. I don't know if CDSS has yet put together a summary of requirements, a how-to-do-it for treasurers, etc., or not. They're the natural ones to do it - although state nonprofit associations are often very helpful: http://www.councilofnonprofits.org/salocator (but I see Vermont doesn't have a state association). Ah,well. David On Sat, Sep 3, 2011 at 12:43 PM, Brian Appleberry <brianappleberry(a)yahoo.com