State of New Hampshire

• Secretary of State - Corporate Division - "...filing of business entities, trademarks and trade names..."
  • Nonprofit Forms
• Department of Revenue Administration (taxes)

IRS

• Tax Information for Other Non-Profits
  • Life Cycle of an Exempt Organization - How it all comes together
  • Business Leagues - 501(c)(6) organizations
  • Filing Requirements
  • Instructions for Form 990 and Form 990-EZ (2006)
  • Common Errors Made by Exempt Organizations, Filing Tips for Form 990
  • Publication 557 (3/2005), Tax-Exempt Status for Your Organization - the rules, simplified(?)
• Employer Identification Number (EIN) - AKA Federal Tax Identification Number. Like an SSN for organizations.

Notable Organizations

• Linux International (not responding 7 Aug 2007)
• Linux Mark Institute

Other

By-laws

• Most legal forms of organization will require some form of structure with by-laws. Some Google'ed links follow.
• By-laws (PDF) of the Kalamazoo LUG - likely not what we want, as they require dues for privileges such as email archive access, but these can serve as a starting point for discussions.
• Pensacola has their bylaws on their forum at http://pcolalug.org/phpBB2/viewforum.php?f=40 (timeout, 7 Aug 2007)
• Greater Orlando Linux Users Group
  • "indefinitely tabled" bylaws (404, 7 Aug 2007)
  • A cautionary tale of (too?) Many LUGS (404, 7 Aug 2007)
• The IRS page Exempt Organization - By-Laws states "Federal tax law does not require specific language in the by-laws of most organizations. State law may require nonprofit corporations to have by-laws, however, and nonprofit organizations generally find it advisable to have internal operating rules. "

Liability

• Liability is a concern raised several times. For example, at SummerSummit2006. Consultation with legal advice and insurance professionals may be advisable.
• Nonprofit Risk Management Center - "...provide assistance and resources for community-serving nonprofit organizations ... help nonprofits cope with uncertainty..."

General non-profit

• The Corporate Fund - "...strengthening New Hampshire's nonprofit community..."
  • Board Self-Assessment Kit - "assists ... in identifying areas in which their board might be strengthened"
  • Consultant Resource Bank - "...consultants who have experience working with nonprofit organizations..."
• NH Center for Non-Profits
• Hurwit & Associates - Nonprofit Law Resource Library
  • Starting a Nonprofit Organization