1. Welcome to class of Incorporation and Legal Requirements for not-for-profit organizations Dr. Satyendra Singh

2. Legal Requirements Article of Incorporations Bylaws Tax Exemption Form/Letter Others

3. Article of Incorporations/Charter Name of the Incorporation Purpose Duration (ongoing usually) Name and address of incorporators Name and address of Board of Directors Governed by the laws of the Province http://corporationscanada.ic.gc.ca http://bsa.canadabusiness.ca/gol/bsa/sit e.nsf/en/su06804.htmlhttp://bsa.canadabusiness.ca/gol/bsa/sit e.nsf/en/su06804.html

4. Bylaws/Constitution Frequency, notice, quorum Voting qualifications Method of nominations Authority to establish committees Record keeping Title of CEO and his/her authority Amendments procedures Fiscal responsibilities Provisions for dissolution of the organization

5. Tax Exemption Income tax –Exempt for qualified organizations –Unrelated Business Income Tax (UBIT) Tax exempt status –Religious –Charitable –Educational –Prevention cruelty against children/animal

6. Others… Membership structure –Student, honorary, associate,… Officers and Directors –Min #, committees Minutes, Records, Annual reports –Public scrutiny, for plaintiff against lawsuit Tax returns www.guidestar.org

7. Others Officer/Director –insurance Self-dealing, excessive compensation Antitrust law –Position of trust Statistical Reporting Standard code of ethics Privileges –No sales tax –Reduced postal rate