Form ARTS-MU "Articles of Incorporation - Nonprofit Mutual Benefit" - California

What Is Form ARTS-MU?

This is a legal form that was released by the California Secretary of State - a government authority operating within California. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on December 1, 2020;
  • The latest edition provided by the California Secretary of State;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form ARTS-MU by clicking the link below or browse more documents and templates provided by the California Secretary of State.

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Download Form ARTS-MU "Articles of Incorporation - Nonprofit Mutual Benefit" - California

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This form can be submitted electronically through eForms Online:
1. Complete and print the fillable PDF form.
2. Sign the form (i.e. wet signature;
electronic
and
digital
signatures are not acceptable).
3. Scan and save the signed document to your personal computer, tablet or phone:
PDF file format only;
10 MB file size maximum;
PDF must be unlocked and not password protected.
4. Upload your completed and signed PDF form and submit electronically through
eForms
Online.
Your submission will be reviewed for legal compliance and you will receive an email with an approval or a
notice to correct your submission.
If you prefer submitting this form via mail or in person, fill out the
Submission Cover Sheet
and attach it to
your filing. Note: In person submissions require an additional $15 handling fee.
eForms Instructions BE (EST 11/2020)
2020 California Secretary of State
bizfile.sos.ca.gov
This form can be submitted electronically through eForms Online:
1. Complete and print the fillable PDF form.
2. Sign the form (i.e. wet signature;
electronic
and
digital
signatures are not acceptable).
3. Scan and save the signed document to your personal computer, tablet or phone:
PDF file format only;
10 MB file size maximum;
PDF must be unlocked and not password protected.
4. Upload your completed and signed PDF form and submit electronically through
eForms
Online.
Your submission will be reviewed for legal compliance and you will receive an email with an approval or a
notice to correct your submission.
If you prefer submitting this form via mail or in person, fill out the
Submission Cover Sheet
and attach it to
your filing. Note: In person submissions require an additional $15 handling fee.
eForms Instructions BE (EST 11/2020)
2020 California Secretary of State
bizfile.sos.ca.gov
Instructions for Completing the
Articles of Incorporation of a Nonprofit Mutual Benefit Corporation (Form ARTS-MU)
A corporation organized for other than religious, charitable, civic league or social welfare purposes and planning to
obtain state tax exempt status under provisions other than California Revenue and Taxation Code section
23701d
and 23701f, and/or federal tax exempt status under Internal Revenue Code section
501(c)(4)
or is not planning to be
tax exempt at all, is a nonprofit Mutual Benefit corporation. To form a Nonprofit Mutual Benefit Corporation in
California, you must file Articles of Incorporation with the California Secretary of State.
Form ARTS-MU has been created for ease in filing, however, you can compose your own document, provided it
meets statutory requirements.
Before submitting the completed form, you should consult with a private attorney for advice about your specific
business needs and whether additional article provisions for the corporation are needed.
Important Additional Steps to Obtain Tax Exemption and Avoid Paying the Minimum $800 Annual Tax:
California nonprofit corporations are not automatically exempt from paying California franchise tax or income tax
each year. Most corporations must pay a minimum tax of $800 to the California Franchise Tax Board (FTB) each
year. (California Revenue and Taxation Code section 23153.)
A separate Exemption Application (Form FTB 3500) is required in order to obtain tax exempt status in California.
https://www.ftb.ca.gov/forms/misc/927.html#927.
For more information, go to
ftb.ca.gov
For information regarding FTB forms and publications visit their website at
or contact the FTB at (800)
852-5711 (from within the U.S.) or (916) 845-6500 (from outside the U.S.).
Fees:
Filing Fee: The fee for filing Articles of Incorporation of a Nonprofit Mutual Benefit Corporation is $30.00.
Faster Service Fee:
-
Counter and guaranteed expedite services are available only for documents submitted in person (drop off) to
our Sacramento office.
-
Counter Drop Off: A separate, non-refundable $15.00 counter drop off fee is required if you submit in
person (drop off) your completed document at our Sacramento office. The $15.00 counter drop off fee
provides priority service over documents submitted by mail. The special handling fee is not refundable
whether the document is filed or rejected.
-
Guaranteed Expedite Drop Off: For more urgent submissions, documents can be processed within a
guaranteed timeframe for a non-refundable fee instead of the counter drop off fee. For detailed information
about this faster processing service through our Preclearance and Expedited Filing Services, go to
www.sos.ca.gov/business/be/service-options.
Copies: Upon filing, we will return one (1) plain copy of your filed document for free, and will certify the copy upon
request and payment of a $5 certification fee. To obtain additional copies or certified copies of the filed document,
include payment for copy fees and certification fees at the time the document is submitted. Additional copy fees are
$1.00 for the first page and $0.50 for each additional page. For certified copies, there is an additional $5.00
certification fee, per document.
Payment Type: Check(s) or money orders should be made payable to the Secretary of State. Do not send cash by
mail. If submitting the document in person in our Sacramento office, payment also may be made by credit card
(Visa or Mastercard®).
Processing Dates: For current processing dates, go to
www.sos.ca.gov/business/be/processing-dates.
ARTS-MU Instructions (REV 12/2020)
2020 California Secretary of State
bizfile.sos.ca.gov
If you are not completing this form online, please type or legibly print in black or blue ink. Complete the Articles
of Incorporation of a Nonprofit Mutual Benefit Corporation (Form ARTS-MU) as follows:
Item
Instruction
Tips
1.
Enter the name of the proposed
• There are legal limitations on what name can be used for the
corporation exactly as it is to appear on
corporation. For general corporation name requirements and
the records of the California Secretary
restrictions or for information on reserving a corporation
of State.
name prior to submitting Form ARTS-MU, go to
www.sos.ca.gov/business/be/name-reservations.
• A name reservation is not required to submit Form
ARTS-MU.
• A preliminary search of corporation names already of record
can be made online through our Business Search at
BusinessSearch.sos.ca.gov. Please note: The Business
Search is only a preliminary search and is not intended to
serve as a formal name availability search. For information
on checking or reserving a name, go to
www.sos.ca.gov/business/be/name-reservations.
2a.
Enter the complete street address, city,
• The complete street address is required, including the
state and zip code of the corporation’s
street name and number, city, state and zip code.
initial address.
• Address must be a physical address.
• Do not enter a P.O. Box address, an “in care of” address, or
abbreviate the name of the city.
2b.
If different from the address in Item 2a,
• This address will be used for mailing purposes and may be a
enter the corporation’s initial mailing
P.O. Box address or “in care of” an individual or entity.
address.
• Do not abbreviate the name of the city.
The corporation must have an Agent
3.
• An Agent for Service of Process is responsible for accepting
for Service of Process.
legal documents (e.g. service of process, lawsuits, other
types of legal notices, etc.) on behalf of the corporation.
There are two types of Agents that
• You must provide information for either an individual OR a
can be named:
registered corporate agent, not both.
• an individual (e.g. officer, director, or
• If using a registered corporate agent, the corporation must
any other individual) who resides in
have a current agent registration certificate on file with the
California with a physical California
California Secretary of State as required by Section 1505.
street address; OR
• a registered corporate agent qualified
with the California Secretary of State.
3a & b. If Individual Agent:
• The complete street address is required, including the
street name and number, city and zip code.
• Enter the name of the initial agent
• Do not enter a P.O. Box address, an “in care of” address, or
for service of process and the
abbreviate the name of the city.
agent’s complete California street
address, city and zip code.
• Many times, a small corporation will designate an officer or
director as the agent for service of process.
• If an individual is designated as the
initial agent, complete Items 3a and
• The individual agent should be aware that the name and the
3b ONLY. Do not complete Item
physical street address of the agent for service of process is
3c.
a public record, open to all (as are all the addresses of the
corporation provided in filings made with the California
Secretary of State.)
2020 California Secretary of State
ARTS-MU Instructions (REV 12/2020)
bizfile.sos.ca.gov
If Registered Corporate Agent:
3c.
• Before a corporation is designated as agent for another
corporation, that corporation must have a current agent
• Enter the name of the initial
registration certificate on file with the California Secretary of
registered corporate agent exactly
State as required by Section
1505
stating the address(es) of
as registered in California.
the registered corporate agent and the authorized
employees that will accept service of process of legal
• If a registered corporate agent is
documents and notices on behalf of the corporation.
designated as the initial agent,
complete Item 3c ONLY. Do not
• Advanced approval must be obtained from a registered
complete Items 3a and 3b.
corporate agent prior to designating that corporation as your
agent for service of process.
• No California or foreign corporation may register as a
California corporate agent unless the corporation currently is
authorized to engage in business in California and is in good
standing on the records of the California Secretary of State.
• Provide your Registered Corporate Agent’s exact name as
registered with the California Secretary of State. To confirm
that you are providing the exact name of the Registered
Corporate Agent, go to
https://businessfilings.sos.ca.gov/frmlist1505s.asp.
• A corporation cannot name itself as agent.
4.
The purpose statement is required. Do
not alter.
5.
These additional statements must not
• You may enter the specific purpose of the corporation in
be altered.
Item 5a.
• Items 5b: This statement is required if you intend to apply
for tax exempt status from the Internal Revenue Service or
the California Franchise Tax Board under Internal Revenue
Code section
501(c)(4)
and California Revenue and Taxation
Code section 23701f.
• If the corporation is seeking other types of tax exemptions,
you must compose your own Articles of Incorporation.
6.
Form ARTS-MU must be signed by
• If you need more space for signatures:
each incorporator.
-
Place the additional signatures on only one side of a
standard letter-sized piece of paper (8 1/2" x 11")
clearly marked as an attachment to Form ARTS-MU
and attach the extra page(s) to the completed Form
ARTS-MU.
-
All attachments are part of this document.
• Multiple Form ARTS-MUs with different signatures will be
returned without being filed – use only one form.
• Do not include the title of the person signing.
2020 California Secretary of State
ARTS-MU Instructions (REV 12/2020)
bizfile.sos.ca.gov
Legal Authority: General statutory filing provisions are found in Sections
7120-7122.3 et
seq. and
7130-7135 et
seq. All statutory references are to the California Corporations Code, unless otherwise stated.
Statement of Information: A Statement of Information must be filed with the California Secretary of State within 90
days after filing the Articles of Incorporation and every two years thereafter during the
applicable filing period
bizfile.sos.ca.gov
(Section 8210). A Statement of Information can be filed online at
or by submitting Form SI-100.
Additional Resources: For a list of other agencies you may need to contact to ensure proper compliance, go to
www.sos.ca.gov/business/be/resources. Note: The California Secretary of State does not license corporations. For
licensing requirements, please contact the city and/or county where the principal place of business is located and/
or the state agency with jurisdiction over the activities of the corporation.
2020 California Secretary of State
ARTS-MU Instructions (REV 12/2020)
bizfile.sos.ca.gov
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