Legal & 501(c)(3)

Last updated May 11, 2026File: content/admin/legal.mdx

Legal status, governance documents, and compliance information for MDplus as a 501(c)(3) nonprofit.

Tax-exempt status

ItemDetail
Legal nameMDplus, Inc.
EIN[XX-XXXXXXX]
State of incorporationDelaware
501(c)(3) determinationIRS determination letter on file
Fiscal yearJanuary 1 — December 31
Determination letter

The IRS determination letter is stored in Google Drive under Admin > Legal > IRS Determination Letter.pdf. This document confirms our tax-exempt status.

Governance documents

Articles of Incorporation

The founding document filed with Delaware establishing MDplus as a nonprofit corporation.

Articles of Incorporation
Filed with Delaware Secretary of State

Bylaws

Internal rules governing how MDplus operates, including:

  • Board composition and terms
  • Officer roles and responsibilities
  • Meeting requirements
  • Amendment procedures
Bylaws
Last amended [Date]

Conflict of Interest Policy

All board members and officers must disclose potential conflicts annually.

Conflict of Interest Policy
Annual disclosure required

Board of Directors

The Board provides governance oversight and fiduciary responsibility.

RoleNameTerm
Chair[Name][Start] — [End]
Treasurer[Name][Start] — [End]
Secretary[Name][Start] — [End]
Director[Name][Start] — [End]
Director[Name][Start] — [End]

Board meetings: Quarterly (minimum), with annual meeting in Q1.

Compliance requirements

Annual filings

FilingDue DateResponsible
Form 990 (IRS)May 15Treasurer + Accountant
State annual reportVaries by stateSecretary
Registered agent renewalAnnualSecretary

Record retention

Document TypeRetention Period
Tax returnsPermanent
Board minutesPermanent
Financial records7 years
Contracts7 years after expiration
Employment records7 years after termination

Insurance

CoverageProviderPolicy #
D&O Insurance[Provider][Number]
General Liability[Provider][Number]
Maintain D&O coverage

Directors & Officers insurance protects board members from personal liability. This coverage must be maintained continuously.

For legal questions, contact:

  • General counsel: [Law Firm Name]
  • Contact: [Attorney Name]
  • Email: [email]

Key policies

Charitable solicitation

MDplus is registered to solicit donations in states requiring registration. The Communications Lead maintains registration status.

Lobbying limitations

As a 501(c)(3), MDplus has strict limits on lobbying activity. Any advocacy work must be reviewed by the Executive Director.

Unrelated business income

Revenue from activities not related to our exempt purpose may be taxable. Consult with the Treasurer before launching new revenue streams.

When in doubt, ask

If you're unsure whether an activity complies with 501(c)(3) rules, ask the Executive Director or legal counsel before proceeding.