Legal Question in Business Law in California

Re: Corporate Law

I think you are getting your terms mixed up.

First, "DBA" stands for "doing business as" and is used to identify a business name as fictitious, i.e., not the real name of the person or corporation. A corporation doing business under its true corporate name does not involve a DBA. Of course, a corporation, as well as an individual, can, if it chooses, adopt and use a fictitious business name.

However, a fictitious business name or "DBA" is filed with the county clerk, not the IRS! Such a filing is on a form prescribed by statute and available at the clerk's office. There is also a requirement that the fictitious business name be published in a public notice in a newspaper.

A non-profit corporation that wants to be "tax exempt" so that donors can deduct donations to it musy apply for and obtain an exemption from the IRS under Internal Revenue Code section 501(c). The most common exemption is claimed and obtained under 501(c)(3), but there are others.

Applying for such an exemption is difficult and time-consuming. The application forms are available on the IRS Web site at www.irs.gov, but well before trying to download and fill in the forms, you need to do a ton of background work to determine which kind of exemption your organization will qualify for, if any, and what steps you need to take to get the organization prepared to qualify and operate as a tax-exempt.

When you go to the IRS Web site, click to get the forms and publications by number, then look for Publication 557 and Form 1023. Read 557 first, then use 1023 if it is the right one.

I'm not quite prepared to say you require a lawyer's services to prepare and file a successful 501(c) application, but I do believe you will find the questions asked on the form pretty technical and difficult to answer without assistance. Once you file the form, you can anticipate a wait of weeks to months while it is processed, and more likely than not, you will get some follow-up questions.

There are some Nolo Press-type books available for organizing, qualifying and running non-profits; if you can't afford a lawyer, this might be your next best bet.

Re: Corporate Law

It's not clear from your question what you are seeking to do - which makes me think you may need some professional assistance to accomplish yoru goals. DBAs and corporations are not the same thing (although a corporation can have a DBA). Form 1023 is the application for tax exempt status with the IRS.