Procedures for
Establishing
Non-Profit Status
and applying for EIN
STUDENT ACTIVITIES
Baylor University
FIRST THINGS FIRST…
www.sos.state.tx.us
Go to the Secretary
of State website to
find Articles of
Incorporation for a
Non-profit
Corporation
On Business and Public Findings
choose Corporations
Filing Guides
Choose
“Nonprofit” from
forms and
summaries
Articles of Incorporation for
a Non-Profit Corporation
Choose form 202
either as a word
document or PDF
Summary
Non-profit Corporation
(Forms on Secretary of State Website)
 1. Articles of Incorporation for a Non-profit
Corporation - Form 202
 2. Filing Guide - contains helpful information on
selecting and filing to form an organization.
 3. Draft Bylaws and Constitution - This must be done
carefully, particularly if you will be seeking exemption
from Title IX prohibitions against single sex
organizations. Make sure that Bylaws comply with the
Texas Non-profit Corporation Act (available on
Secretary of State website by clicking on "Business
and Public Filings", then "Corporations")
NEXT…
Applying for Recognition
of Tax Exempt Status
from the IRS
1st Step:
Go to www.irs.gov
2nd Step:
Choose Charities
and Non-Profits
Types of
Tax Exempt Organizations
Determine the type of Tax
Exempt Organization most common types will
be "Charitable
Organizations" [c(3)],
"Social Clubs" [c(7)] and
"Social Welfare (or
Service) Organizations"
[c(4)].
Note: to gain exemption from
Title IX prohibitions against
single sex organizations, you
must be a "Social Organization"
exempt under 501c(7)
www.irs.gov
Charitable Organizations
Application
Social Clubs
Again…
Remember that to gain
exemption from Title IX
prohibitions against
single sex
organizations, you must
be a "Social
Organization" exempt
under 501c(7)
Application
Charities and Non-Profits
File "Application
for Recognition
of Exemption
under Section
501 (a)" Package 1024
on IRS Website
SS4
Application for Recognition
of Exemption under
Section 501 (a)
File package 1024
Application for
Employer Identification Number
SS-4
Note: This
must
generally be
done before a
bank account
may be
opened for
the
organization.
Social Welfare
Organizations
Application
Summary
Must apply for Recognition of Tax Exempt Status from the IRS
(Forms on IRS Website)
 Determine the type of Tax Exempt Organization - most common types
will be "Charitable Organizations" [c(3)], "Social Clubs" [c(7)] and
"Social Welfare (or Service) Organizations" [c(4)]. Note: to gain
exemption from Title IX prohibitions against single sex organizations,
you must be a "Social Organization" exempt under 501c(7).
 File "Application for Recognition of Exemption under Section 501 (a)"
- Package 1024 on IRS Website
 File "Application for Employer Identification Number"- Form SS-4 on
IRS Website. Note: This must generally be done before a bank
account may be opened for the organization.
 A helpful publication, although it is very lengthy, in this process is
Publication 557- "Tax-Exempt Status for Your Organization". This
contains all the information you need for applying for recognition of
tax-exempt status. It is recommended that you download this form
and refer to it frequently.
Remember…
Single Sex Organizations must gain approval from the
General Counsel's Office at Baylor University to be chartered.
So…

Submit organizational documents and IRS determination letter
1. Constitution and bylaws - must indicate that:
a. membership is not limited to persons pursuing or having interest in a
particular study, profession, or academic discipline,
b. membership is not limited to persons who have a high level of achievement
or other endeavor, and
c. membership is not permitted to hold membership in other social fraternities
or sororities.
2. The primary purpose of the organization must be social activities, and the
organization must be recognized as exempt from taxation under section 501(c)(7).
Submit a copy of the IRS Determination letter.

Above items should be taken to Christopher Holmes in the Office of General Counsel,
213 Pat Neff, 710-3821. A cover letter requesting a determination from Mr. Holmes
that the organization meets the requirements for exemption from the Title IX
prohibitions against discrimination on the basis of gender should be attached. When
this letter is received, take it along with your organizational documents to Student
Activities to apply for your charter.