About this site
npaction.org explains how a nonprofit is built as an institution: its legal form, its annual return, its board and its money.
Every entry here takes a single instrument — a section of the Internal Revenue Code, a form, a schedule, a board policy, a donor restriction — and sets out what it is and who it obliges. The entries explain the mechanism: the legal form an organisation takes, the document it files each year, the body that signs for it, and the rules that govern the money.
The four sections are Legal Form, The Return, Governance, Money. The complete list of entries is on one page.
What is not here
The subject is the institution rather than the work it does. There is nothing here about which organisations are worth supporting, no ratings, and no comparison of causes.