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Description unincorporated association
Many so-called nonprofits are simply groups of people who come together to perform some social good. These informal groups are called unincorporated nonprofit associations. An unincorporated nonprofit association may be subject to certain legal requirements, even though it hasn't filed for incorporation under its state's incorporation laws. For example, an unincorporated association will generally need to file tax returns, whether as a taxable or tax-exempt entity. Additionally, there may be state registration requirements.
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