This seminar will review the process by which an organization obtains 501(c)(3) tax exempt status and the federal and state laws that impact such organizations. Specific focus will be on corporate organization, state and federal filing requirements, and the legal obligations that are imposed. This seminar will provide a general "lay of the land" so individuals can become comfortable with this important topic and determine whether or not any areas of concern should receive additional attention. Despite this general overview, the question and answer portion can provide additional depth for organizations more familiar with tax-exemption issues.

For questions, email Kent Mulcahy, Grants Resource Librarian for the Public Library of Cincinnati and Hamilton County at [email protected].