WAITING TO BE BORN AGAIN” BY LYNNETTE SHELLEY. nonprofit organization

The Nascent Nonprofit Organization—What Happens Before a Nonprofit Is Born?

It is difficult to identify exactly when an organization has come into existence. A general rule is that a nonprofit is born the moment it has been officially registered by the IRS, but this article argues that “the emergence of a new nonprofit organization is better understood as a process rather than a discrete event or state. Specifically, reducing nonprofit birth to the act of registration is to simplify and ignore critical aspects of the organizing process.”