Formation of a 501 (c) (3) Nonprofit

Draft Bylaws
A draft of the proposed bylaws has been prepared using the Southern Oregon Pickleball Association (SOPA) Bylaws, by permission, as a template. A public corporation will be organized in accordance with the Section 501(c)(3) of the Internal Revenue Code. Purposes of the nonprofit will include, without limitation, the following:

(a)   The Ashland Oregon Pickleball Club (AOPC) is organized to benefit the public interest by providing training, education, opportunities, & events for pickleball play in and near Ashland, Oregon.

(b)   The club provides opportunities for the public to learn the game by conducting clinics and teaching at local area schools, organizing tournaments, and promoting good sportsmanship and quality of play.

(c)   The AOPC mission is to grow the sport by teaching and promoting the game to players of all ages and skill levels, foster sportsmanship, and support the development and maintenance of public pickleball facilities.

(d)   The AOPC shall use funds raised through sponsorships, fundraising events, and membership donations and dues to support projects that develop, improve, and maintain pickleball facilities for the benefit of the public in and near Ashland.

(e)   Funds raised by the AOPC will further the public interest through donations for maintenance of existing pickleball courts and to develop new pickleball courts in the Ashland area. Funds will not to be used solely for the benefit of its members, officers, or private individuals.

The full text of the Draft Bylaws may be found here: DRAFT Bylaws of AOPC 501 (C) (3)

Guidance and Supporting Documents

1. NAO Guide to Starting a Nonprofit in Oregon. This publication, from the Nonprofit Association of Oregon, (NAO) includes a list of resources and provides detailed information regarding steps to becoming a nonprofit in Oregon. These steps, and related resources and/or government authorities, are listed below.

Steps to Form 501 (c) (3)

1.  Develop Business Startup Plan
2.  Determine Business Structure & Name
3.  File Articles of Incorporation
4.  Obtain Employer Identification Number
5.  Develop Bylaws
6.  Apply for Tax Exemption
7.  Register Charity
8.  Steps to Legally Maintain a Nonprofit
9.  Board Member Role & Liability

2. IRS Publication 4220 Applying for 501(c)(3) Tax-Exempt Status presents general guidelines for organizations that seek tax-exempt status under IRC Section 501(c)(3). Content includes references to the statute, Treasury Regulations, and other IRS publications that explain the requirements for tax-exempt status and IRS forms with instructions.

3. IRS Instructions for Form 1023.  Section 501(c)(3) describes organizations organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals. Unless an exception applies, an organization must file Form 1023 or Form 1023-EZ (if eligible) to obtain recognition of exemption from federal income tax under section 501(c)(3). Form 1023 must be filed if anticipated gross receipts exceeds $50,000 in any of the next 3 years (Other criteria also apply).

4. Instructions for Form 1023-EZ. Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. Form 1023-EZ can be filed if anticipated gross receipts does not exceed $50,000 in any of the next 3 years (other criteria also apply).

5. Articles of Incorporation – Nonprofit. Required for submittal to State of Oregon for registration as a nonprofit organization.