Written for practitioners and nonprofit organizations, this unique guidebook offers a basic introduction to what a nonprofit corporation is; how it is formed; options for organizational structure; operating the corporation; basic tax issues; and much more. This updated second edition is written in a narrative format with a practitioner advising a client on the key steps for establishing a nonprofit corporation. Additional resources are included plus examples of sample forms. This primer will help nonprofits and their lawyers figure out where to start, what works, what doesn’t, and why.