Hello, A friend and I have been working on a website/business and I had a couple legal questions about incorporating as a non-profit organization. The goal of this website and our organization is to provide bands and artists with a way to sell their music online for 100% of the profit (minus whatever PayPal, our means of transacting, takes). We will not take a cut out of any sale made but we do allow donations to be given to us from our website. Our primary goal after incorporating in California is to try and get tax-exemption status with the federal government. To do so, we are going to file as a 501(c) non-profit organization. We were initially thinking of 501(c)(3) since we are “promoting the arts” but I don’t know if the IRS will look upon our business as a charitable organization. The other option we were thinking of is 501(c)(6) as a business league to promote the field of the online music industry and that seems to fit better for our purpose. So I guess my first question is does it make more sense for us to try to get exemption under 501(c)(3), 501(c)(6) or is there a better subsection to file under? Also, how long after incorporating do we have to file for tax-exemption? Any help would be greatly appreciated!