Documents Needed to Start a Non-Profit in Perris, CA: A Checklist

Organizational Bylaws

Bylaws are your internal governance document that establishes rules for operating your non-profit corporation. While not filed with the California Secretary of State, bylaws are required for IRS tax-exempt applications and proper organizational governance.

Bylaws typically include:

• Board of directors structure, size, and election procedures
• Officer roles and responsibilities
• Meeting requirements and quorum rules
• Voting procedures for board decisions
• Committee formation and authority
• Membership provisions (if applicable)
• Amendment procedures
• Fiscal year definition
• Dissolution procedures

Bylaws must align with your Articles of Incorporation and cannot contradict provisions stated in the Articles. The IRS reviews bylaws during tax-exempt application processing to ensure proper governance structure.

Conflict of Interest Policy

California strongly recommends that non-profit corporations adopt a conflict of interest policy. The IRS requires this policy for tax-exempt status applications. This document establishes procedures for:

Policy components:

• Identifying potential conflicts of interest among board members and officers
• Disclosure requirements when conflicts arise
• Recusal procedures for conflicted individuals
• Annual disclosure statements from board members
• Review and approval processes for potentially conflicted transactions

The IRS provides a sample conflict of interest policy in Form 1023 instructions that can be adapted to your organization’s needs.

Board Meeting Minutes and Resolutions

Documentation of your initial board meeting and organizational resolutions demonstrates proper corporate governance. Required documentation includes:

Initial meeting records:

• Minutes of first board meeting
• Resolution adopting bylaws
• Resolution adopting conflict of interest policy
• Resolution authorizing officers to open bank accounts
• Resolution authorizing IRS tax-exempt application filing
• Appointment of officers resolution

These documents aren’t filed with government agencies but must be maintained in your corporate records and may be requested during IRS application review.

Federal Tax-Exempt Application Documents

Employer Identification Number (EIN)

Before applying for tax-exempt status, you must obtain an EIN from the IRS. This federal tax identification number is free and can be obtained immediately through the IRS online EIN application system.

The EIN is required for:

• Opening bank accounts in the organization’s name
• Filing IRS Form 1023 or 1023-EZ
• Future tax filings and correspondence with IRS
• Employment tax reporting (if hiring staff)

Application process: Visit IRS.gov and complete the online EIN application. You’ll receive your EIN immediately upon completion. This must be done before submitting your tax-exempt application.

IRS Form 1023-EZ or Form 1023

After California approves your Articles of Incorporation, you apply for federal 501(c)(3) tax-exempt status using either the streamlined Form 1023-EZ or full Form 1023.

Form 1023-EZ eligibility ($275 user fee):

• Projected annual gross receipts under $50,000
• Total assets under $250,000
• Not a hospital, school, university, or supporting organization
• Simpler application with fewer narrative requirements

Form 1023 requirements ($600 user fee):

• Organizations not qualifying for Form 1023-EZ
• Requires detailed narrative descriptions of activities
• Financial projections for three years
• More extensive supporting documentation

Both forms require:

• Approved California Articles of Incorporation
• Organizational bylaws
• Conflict of interest policy
• Board member and officer information
• Detailed description of planned activities
• Financial information or projections

IRS processing typically takes 2-6 months, though timelines can extend longer depending on application volume and complexity.