Introduction
Neighborhood Associations can organize in a few different ways depending on what the group’s goals and mission are. This lesson will give a brief outline of the various options NAs can organize as.
Different NA Legal Structures
Unincorporated Voluntary Associations (UVAs)
UVAs are unregistered or non registered charities, clubs, or community groups.
- UVAs will generally be a “project” of a 501(c)(3)
- No NAs in District 4 are UVAs
Public Benefit Nonprofit Corporations
- Incorporated with the Oregon Secretary of State by filing Articles of Incorporation
- Do not have tax-exempt status
- Income of over $5,000 in a fiscal year will be subject to taxation
- File CT-12 annual reports
- Need to be fiscally sponsored to receive grants and tax-deductible donations
Public Benefit Nonprofit Corporations with tax-exempt status from the IRS
- Have tax-exempt status of either 501(c)(3) or 501(c)(4)
- File an annual 990 form with the IRS