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501(c)(3): To Be or Not To Be?
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CLASSIC ARTICLE - Just because an organization does good work, it doesn't necessarily qualify for tax-exempt charitable status. Nor does it have to incorporate. Attorney Anthony Mancuso, who wrote the book on forming a nonprofit corporation, answers some frequently asked questions about whether a group can -- or should -- become a 501(c)(3). He also has advice on dealing with one of the trickiest tasks that a new organization will face -- choosing a name.