Marguerite writes >In the state of Pennsylvania, I do NOT, let me repeat...DO NOT qualify >for 501c (3). As much as I would LOVE to do that, legally I can not >be 501c(3). I need a board of directors for one and alot of other >qualifications. I am a family run shelter. I am not able to make a >12 year old a board member. Therefore, I am not opposed to the idea, I >am LEGALLY not qualified. Legally, all you need to do is have a board of at least 3 people the majority of whom are not members of your immediate family. Most ferret shelters are family run, yet many of them are 501c3. It only takes finding 2 people whom you trust who are willing to serve on your board. Well actually, it takes a lot more than that! It takes a lot of time and paperwork. Reading all those IRS documents and instructions can make you go blind or at least give you a splitting headache! And all the paperwork you have to do afterwards too. Filing as a non-profit in your state is separate from (though necessary for) filing for federal 501c3 status. I am not familiar with PA regulations, but I have studied them for OH and NY. In general, if you follow the federal guidelines for forming a board, and writing articles of organization and bylaws, you can meet state requirements. Linda Iroff International Ferret Congress A 501(c) (3) corporation, EIN 02-0580411 http://www.ferretcongress.org [Posted in FML issue 5216]