Non- Profit Formation
This document outlines the organization's purpose, board structure, and basic rules of operation.
Bylaws
These two sources must be consulted prior to holding a meeting to dissolve a non-profit
The organization's bylaws and state non-profit statutes
This legal concept describes when a court determines an adult cannot manage their own affairs
Incapacity
If an estate generates more than this amount in annual gross income, it must file an estate income tax return"
$600
This IRS form is filed to apply for tax-exempt status for a non-profit organization.
Form 1023 or 1023-EZ
These two methods can be used to approve a non-profit dissolution
Formal board meeting with a vote OR unanimous written consent without a meeting
When two physician/psychologist certifications aren't available for guardianship, the court will accept one certification along with this document
Individualized Education Program (IEP)
When someone dies intestate, the court appoints this type of representative rather than an executor
Administrator
This non-profit classification focuses on charitable, religious, educational or scientific purposes.
510(c)(3)
A dissolving 501(c)(3) organization must distribute its remaining assets to these types of entities
Other 501(c)(3) organizations or federal, state or local governments for a public purpose
This New Jersey Court Rule allows law students who have completed at least two-thirds of their graduation requirements to appear in court
Rule 1:21-3(b)
This crucial task requires an executor or administrator to locate, secure, and inventory all assets belonging to the estate
Marshaling the assets
This document legally establishes a corporation in its state of incorporation
Certificate of Incorporation
This document must be filed with the state of New Jersey that includes the organization's plan for dissolution
Certificate of dissolution
This New Jersey Court Rule specifically outlines the duties of counsel in guardianship proceedings
Rule 4:86-4(b)
This detailed financial report must be provided by the estate representative to beneficiaries and the court, showing all transactions during administration
Formal accounting
An organization must file its exemption application within how many months from the end of the month in which it was formed
27 months
To dissolve on a federal level, a non-profit must file this final document with the IRS
Form 990 or 990-EZ annual return
When representing a nonverbal client in guardianship proceedings, this interpersonal ability becomes especially crucial
Empathy and alternative communication skills
When a decedent dies with no identifiable heirs, estate assets ultimately go to this state-managed program
Unclaimed property (or escheat to the state)