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Legal FAQs for Nonprofit Journalism Organizations

(INN created this page on nonprofit status, copyright issues, and risks associated with publishing information in 2011 in collaboration with the Digital Media Law Project at Harvard University’s Berkman Klein Center for Internet & Society. The DMLP project ended in 2014 and the website and its contents are no longer being updated. DISCLAIMER: Please check any information you find here for accuracy and completeness.)

For the answers to the questions below, review the linked section and other relevant parts of the DMLP website for a complete explanation.

Forming a Nonprofit Journalism Organization
1. What are the steps to forming a nonprofit corporation?

2. Do I need to incorporate in the state where I operate my nonprofit organization?

3. What is the management structure of a nonprofit corporation?

4. What is a Form 1023?

5. What are the requirements and restrictions to maintain 501(c)(3) status?

6. Can a nonprofit make a profit or engage in profit-making activities?

7. As a 501(c)(3), do I need to file an annual tax return?

8. What is the difference between a Form 990 and Form 990-EZ?

9. As a 501(c)3, what special benefits am I eligible to receive?

10. As a 501(c)3 organization, can my organization engage in political or legislative activities?

11. Should I consider getting a “fiscal sponsor?”