The next step in starting a nonprofit organization is to draft bylaws. The bylaws will be the rules that the organization follows. The bylaws will cover a multitude of topics. Here is a list of some of the topics that the bylaws will cover:
The location of principal office
The tax exempt purposes of the organization
Whether the organization will have members
The rules governing the board of directors, such as how many director will serve and how long each will serve
The rules governing meetings of the board of directors
The rules about the officers of the organization, such as the responsibilities of the President or Treasurer
This is just a taste of the decisions that must be made regarding the bylaws of the organization. The IRS will look for specific provisions in the bylaws in order to provide tax exempt status. It is best to talk through all of these decisions with a nonprofit attorney.