If you have more informational links about starting, running, managing foundations, I'd love to read it. I know there are tons of information and agencies that deal with foundations, but I haven't a clue.A friend did recommend a book, when I find the title or ask for it again I'll post it. If your friend is starting a non-profit within his home state vs. national, it's easier <in my mind> but each state has rules to follow. With a national non-profit, to collect money in a state the non-profit must have a registered agent in that state.You mentioned your friend is in contact with accountants and attorneys - that's more than the one I'm leaving has done. Having a worthy cause is fine, doing things that *may* border illegal <possibly unintentional> and not listening - can defeat the mission in the long run.Here is a starting point :) http://www.irs.gov/charities/topic/index.htmlOdee
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