The first stage in the life cycle of any organization is its creation. A nonprofit organization may be created as a corporation, a trust, or an unincorporated association. Any of these entities may qualify for exemption. Note, however, that a partnership generally may not qualify. Additional information Organizing documents Bylaws Reinstatement of corporate charter does not create new organization Return to Life Cycle of a Social Welfare Organization Return to Life Cycle of a Labor Organization Return to Life Cycle of an Agricultural or Horticultural Organization Return to Life Cycle of a Business League (Trade Association)