@TK – Try the Entrepreneur's Guide to Business Law by Bagley/Dauchy. There is an Amazon associates link on this blog. The Business Programs Division, the largest division of the Secretary of State's office, supports California Businesses by registering business entities and trademarks and enabling secured creditors to protect their financial interests. The Business Programs Division processes millions of business filings and information requests each year. The Secretary of State administers numerous other filings including immigration consultant and various business bonds, notices of joint powers, successor-in-interest, statement of facts – roster of public agencies, and athlete agents. To qualify for exemption under section 501(c)(3) of the Internal Revenue Code, an organization’s articles of organization must contain certain provisions. The following are examples of a charter (Draft A) and a declaration of trust (Draft B) that contain the required information as to purposes and powers of an organization and disposition of its assets upon dissolution, in order to qualify for exemption under section 501(c)(3). Finance Committee The treasurer is the chair of the Finance Committee, which includes three other board members. The Finance Committee is responsible for developing and reviewing fiscal procedures, fundraising plans, and the annual budget with staff and other board members. By-laws therefore constitute part of the legal system subordinate to the Japanese constitution. In terms of its mandatory powers and effective, it is considered the lowest of all legislation possible.