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Additional info about FRN and CORES.
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(Additional info about FRN and CORES.)
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== LPFM licensees must be nonprofit entities ==
== LPFM licensees must be nonprofit entities ==
This rule provides for three different qualifications for an entity to be an LPFM licensee
This rule provides for three different qualifications for an entity to be an LPFM licensee.
 
Each entity that is an FCC licensee needs a [[FCC Registration Number]] (FRN).  The FRN distinctly identifies the organization with the FCC. The FRN can be obtained in the FCC's [https://apps.fcc.gov/cores/userLogin.do CORES] system. Government and Tribal entities can use the same FRN and related password that they use for their other FCC radio services, such as Part 90 land mobile.


=== Educational organizations ===
=== Educational organizations ===
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An LPFM licensee or potential licensee must be registered as a nonprofit organization in any state. Some states do have a [[minimum number of board members]] required for filing. While that recognition does not have to be in the same state as the location of the station, there may be state laws that require the organization to file as a "foreign corporation" in that state before they can do business there.  The "foreign corporation" issue is not an FCC issue, but could be more of a state law issue.  In addition, licensees need to remember to keep their corporate status current, which means any required annual report filings or fee payments to the state concerned.  Corporate status should not be allowed to lapse, even though some states will reinstate lapsed corporate statuses retroactive to the date of the lapse.
An LPFM licensee or potential licensee must be registered as a nonprofit organization in any state. Some states do have a [[minimum number of board members]] required for filing. While that recognition does not have to be in the same state as the location of the station, there may be state laws that require the organization to file as a "foreign corporation" in that state before they can do business there.  The "foreign corporation" issue is not an FCC issue, but could be more of a state law issue.  In addition, licensees need to remember to keep their corporate status current, which means any required annual report filings or fee payments to the state concerned.  Corporate status should not be allowed to lapse, even though some states will reinstate lapsed corporate statuses retroactive to the date of the lapse.


While licensees should have an [https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online Employer Identification Number (EIN)] from the [[Wikipedia:Internal Revenue Service|Internal Revenue Service]], they are not required to have a [https://www.irs.gov/charities-non-profits/charitable-organizations/exempt-purposes-internal-revenue-code-section-501c3 501(c)(3) charity tax exemption status].
While licensees should have an [https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online Employer Identification Number (EIN)] from the [[Wikipedia:Internal Revenue Service|Internal Revenue Service]] in order to request a FRN, they are not required to have a [https://www.irs.gov/charities-non-profits/charitable-organizations/exempt-purposes-internal-revenue-code-section-501c3 501(c)(3) charity tax exemption status].


LPFM stations cannot be licensed to individuals, partnerships, for-profit corporations or for-profit LLCs.   
LPFM stations cannot be licensed to individuals, partnerships, for-profit corporations or for-profit LLCs.