"Check the
availability of the corporate name with the Secretary of State, Division of Corporations (or similar government entity)..."

4. Upon receipt of a returned certified copy of the Articles of Incorporation, order a corporate book from an appropriate supplier containing pre-printed forms. Check with a local office supply store.

5. Prepare the By-laws and the Minutes of Incorporator's Meeting and the Minutes of the First Membership Meeting and of the Board of Directors. Pre-printed forms are usually provided with the corporate book, if requested.

6. File an application, IRS Form 1023, with the Internal Revenue for exempt status as a not for profit corporation.

7. Comply with all applicable state laws concerning any fictitious name under which the corporation will conduct its activities.

8. If the corporation will hire employees, apply for and obtain a federal identification number. Use IRS Form 9-82 for this purpose. This form can be obtained from the Internal Revenue Service.

9. If the corporation will be responsible for collecting sales tax, apply for a state sales tax number, as not all activities of a non- profit corporation are exempt from state sales tax.

10. Issue certificates of membership to the members of the corporation. These certificates are supplied in the corporate book.

11. Comply with all state statutes concerning annual meetings of stockholders and directors, filing of annual reports and payment of annual fees. This should be done routinely by March 1st of each calendar year.

12. File annually, with the Internal Revenue Service, Form 990 and all related Schedules by the fifteenth day of the fifth month after the close of the corporation's tax year.

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