Jerri,
I'm posting this on the FML because I think it is good basic
information.

When I did the paperwork for the IFC, I found it best to do things in
this order:
1. Write Articles of Incorporation (or Association) and bylaws.
2. File the Articles of Incorporation or Association for non-profit
status in your state.
3. File for an EIN (very easy paperwork).
4. File the Form 1023 with the IRS for federal tax-exempt status (NOT
easy paperwork!)

The legal differences between being a corporation or an association may
depend on your state. It costs a little more to file as a corporation,
but the amount of paperwork is the same. I recommend corporation if
possible, it allows more flexibility in the future.

Linda Iroff
International Ferret Congress
http://www.ferretcongress.org

[Posted in FML 5620]