Most of the laws on the incorporation and maintenance of nonprofit organizations are dictated by state corporation law. For more information about state laws and where to find them online, visit the Law Library’s Guide to Law Online. To find your state’s statutes, select your state from the Guide to Law Online page, and scroll down to the “Legislative” section.
With regard to federal laws, researchers will likely be most interested in the Internal Revenue Code, as many nonprofit and charitable organizations can be exempt from federal taxes as long as they adhere to certain guidelines: see the “General” and “Taxation” tabs on the "Secondary Sources" page for more information. The Internal Revenue Code is included in the United States Code at Title 26. Tax regulations can generally be found in Title 26 of the Code of Federal Regulations (CFR).