Danee writes:
>to qualify for 501(c)(3) exemption, you do have to become incorporated
>and have a Board of Directors.
 
Small correction: You don't have to incorporate, you can be an
"association" or "organization" (different states use different terms).
You must still have a board, and written bylaws and articles.
 
In Ohio, you need to be a corporation if you want to hire employees (as
opposed to just having unpaid volunteers), or if you want to own real
property.  Filing as a corporation generally costs a little more.
Otherwise the two are pretty much the same.
 
Linda Iroff
International Ferret Congress
http://www.ferretcongress.org
[Posted in FML issue 5217]