Any corporation might be required to pay income taxes to any state in
which it is doing business and to the federal government. A
corporation might be considered to be "non-profit" in one or more
states, yet might be required to pay income taxes in other states
and/or to the federal government. Tax exemption in each state and tax
exemption at the federal level are different things.
Your source of information for creating a non-profit corporation in
the Commonwealth of Pennsylvania (PA) is the Pennsylvania Department
of State
http://www.dos.state.pa.us/
A nonprofit in any state may still wish to attain nonprofit status
with the federal government. Only if a nonprofit gets nonprofit status
from the Internal Revenue Service, under code section 501(c)(3), can
contributors to that nonprofit deduct their contributions as
charitable contributions on their federal and state tax returns.
Having been through the process of creating a nonprofit corporation
myself, and of obtaining state and federal tax exemptions for it, I
can heartily recommend the publications of Nolo Press in Berkeley,
California. I suggest that you consider purchasing the following:
http://tinyurl.com/2ebl
Obtaining federal and state tax exemptions means that your corporation
won't have to pay INCOME taxes, but there are lots of other kinds of
taxes. For example, there is no way you'll escape paying the employer
portion of your employees' FICA taxes. You may or may not be able to
escape or defer unemployment insurance taxes, disability insurance
taxes, and who knows what other stuff the Commonwealth of Pennsylvania
may have dreamed up. |
