Partner Christina Mason authored The Metropolitan Corporate Counsel article “Thinking of Setting Up Your Own Nonprofit? Here’s What You Need to Know.” The article discusses the factors involved in establishing a nonprofit (i.e. choice of entity, location, costs and tax classification). Christina details the stipulations, as well as pros and cons, of organizing a charity under law as a nonprofit corporation or wholly charitable trust. For example, a nonprofit corporation is more flexible than a trust and offers protections to board members even if the organization is sued. She also explains the process of setting up a nonprofit, which includes filing a trust agreement or certificate of incorporation, applying for an employment number from the IRS, and registering with any states in which the entity is operating.