I can't believe how quickly time has passed! Since my car accident I haven't really had time to do much more than go to doctors, fix health issues and heal. All while still trying to run CLIPArts and keep my sanity! So, my blog has most definitely been neglected! WELL, no more! Enough of that! My business suffered a bit as well, I haven't been able to do as much fundraising work, but I have been doing quite a bit of grant writing, and not just for CLIPArts, but for others as well. I have also had the opportunity to work with a couple of groups who want to start their own 501c3. In fact I heard from one such organization today - they sent me a thank you note for helping them and told me that after only 3.5 months, they are official! I can't wait to start helping them earn some money! Starting your own 501c3 isn't really a difficult process, it is more tedious actually, and it is a lot of waiting. The thing to do is to decide if that is truly the direction you want to go, and then to define which 501c3 category your organization qualifies for. Yup, there is more than one! For example a church may be a 501c3, but they are a religious 501c3, which is different from an educational or charitable 501c3. Section 501(c)(3) is the portion of the US Internal Revenue Code that allows for federal tax exemption of nonprofit organizations, specifically those that are considered public charities, private foundations or private operating foundations. It is regulated and administered by the US Department of Treasury through the Internal Revenue Service. There are other 501(c) organizations, indicated by categories 501(c)(1) – 501(c)(28). This discussion will focus on 501(c)(3). Entities that can seek 501(c)(3) determination from the IRS include corporations, trusts, community chests, LLCs[1], and unincorporated associations. The overwhelming majority of 501(c)(3) organizations are nonprofit corporations. The CLIPArts Program that I manage is under the Lutheran Church's 501c3, therefore we are under the religious category. We have often debated whether or not to separate and form our own, independent, 501c3. While it would be nice to be independent, there are also many benefits to staying beneath the church's umbrella. More on this later - the consulting work I have done regarding this topic has inspired me to write about it, so, my next entry will focus on how to start the process of forming your own 501c3. ;-) E~