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Can a Certified Public Accountant draft bylaws for a start-up nonprofit?

As a practical matter, yes.  And I can prepare your financial statements. But you may not get the best results from either effort. (See Ready Reference Page: “Bylaws Function as ‘Constitution” of Nonprofit Corporations”)

Comments from our Readers

As distinguished from preparation of tax returns where some efforts to call preparation the unauthorized practice of law generally have failed, I suspect that charging for the preparation of bylaws might be considered the unauthorized practice of law. --J.C. via e-mail

I agree, which is why I said a CPA could draft bylaws as a practical matter.  There is virtually no prosecution for the unauthorized practice of law and I suspect that it is done frequently. --Don Kramer

A perfect answer!  I get great amusement out of CPA-prepared bylaws that clearly leave out important elements of a nonprofit's governing functions.  --K.V. via e-mail

What about amending the bylaws to conform with the practice? --K.P. via e-mail

My concerns would apply to amended bylaws just as much as to original bylaws. --Don Kramer

4/13/2010