Devoted to Corporate Attorneys, Corporate Lawyers, and Corporate Counsel

The following is not meant to be legal advice.

For those attorneys looking to help small business, they may come across dissolutions.  How to dissolve a nonprofit religious corporation? 

First, the attorney might need to prepare a certificate of elections to wind up and dissolve.  This is a one page document setting forth a certification by the president or officer of the corporation that he/she is the officer of the corporation, the corporation has elected to wind up and dissolve, the corporation has no members, the elections were made by the officer signing the certification.  The certification is to be signed under penalty of perjury, indicating the place and date of execution.

The nonprofit would need to review a copy of its current IRS Form 990, 990-PF, 990EZ, or comparable financial statement.  There would need to be an articles of incorporation.  The president of the corporation would need to sign a letter setting forth the material facts concerning the dissolution, and the proposed distributes of any remaining assets.