About Experts Sitemap - Group 38 - Page 39 2016-04-26

Nonprofit Law: 501c3 or 501c10, national history day, fraternal purposes
national history day, fraternal purposes, internal revenue code section: Section 501(c)(10) is available at http://pages.citebite.com/p3h2b2q8plbu and is: ---Start of Excerpt-- (10) Domestic fraternal societies, orders, or associations, operating under the lodge system - (A) the net earnings of which are devoted exclusively...

Nonprofit Law: 501c3 donations, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, discresion: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: alumni associations, harvey mechanic, private shareholder
harvey mechanic, private shareholder, internal revenue code section: You are correct that the normal alumni social functions can not be a substantial part of your 501(c)(3) organization s activities. Internal Revenue Code section 501(c)(3) which is at: http://pages.citebite.com/w8p5e1ayxjv has, in part, that the 501(c)(3)...

Nonprofit Law: Background checks, disaster relief organization, www irs gov
disaster relief organization, www irs gov, irs instructions: See www.irs.gov/pub/irs-pdf/p3833.pdf starting on page 5 (which is pdf page 7 of that pdf file) as to the discussion of Charitable Class --start of excerpt --- The group of individuals that may properly receive assistance from a charitable organization...

Nonprofit Law: Benefit in exchange for volunteer work, educational residencies, www irs gov
educational residencies, www irs gov, harvey mechanic: True volunteer firefighters do not receive, or have an expectation of receiving, compensation. page 9 of www.irs.gov/pub/irs-tege/win03_fslg_ng.pdf here is no expectation of payment by a volunteer. www.dir.ca.gov/dlse/opinions/1988-10-27.pdf...

Nonprofit Law: Board of Directors - Non Profit, harvey mechanic, citizenship issue
harvey mechanic, citizenship issue, nonprofit corporation: http://tinyurl.com/2f5cmzt is the Nevada Nonprofit Corporation Code and specifically, as to qualifications of directors. http://tinyurl.com/262oxkh and there is no citizenship issue as to qualification although the director must be at least 18 years of age....

Nonprofit Law: Board members and others receiving compensation, harvey mechanic, www irs gov
harvey mechanic, www irs gov, 501 c 3 organizations: Stipends are the same as salaries, under tax law. The IRS does not allow 501(c)(3) organizations to give someone more compensation than is reasonable. The IRS looks at many factors if it wants to allege that someone is getting excess benefits. The first...

Nonprofit Law: band booster, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, state department of education: No. The would not be deductibility. My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://snipurl.com/boostersirs and you may be interested to read that. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.co...

Nonprofit Law: band booster organ, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: Is the school a public school? Is the band booster organzation an entity separate from the school? For example is the band booster a separate cooperation or unincorporated association? If the school is a private school, has it received a determination letter...

Nonprofit Law: bank balance limits, irs determination letter, harvey mechanic
irs determination letter, harvey mechanic, substantial activities: Unless the organization is a private foundation (which is highly doubtful and you could see on your IRS determination letter), the IRS has no specific regulations as to the amounts accumulated. However, the organizaiton will need to maintain substantial activities...

Nonprofit Law: board compensation, harvey mechanic, www irs gov
harvey mechanic, www irs gov, sports booster club: No. The IRS does not compare your salaries to those who are working for other organizations without compensation. Please note the many factors that the IRS looks at in that eoptopici93.pdf Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com ...

Nonprofit Law: booster clubs that aren't 501c3s, harvey mechanic, nonprofit corporation law
harvey mechanic, nonprofit corporation law, irs service: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for-profit business, you would need to establish a charitable trust, incorporate under a state s nonprofit...

Nonprofit Law: church wants to provide gift to organist, harvey mechanic, www irs gov
harvey mechanic, www irs gov, income tax withholding: He would be either an employee or independent contractor. There are many factors that the IRS uses to conclude whether someone is an employee or an independent contractor and the nonprofit corporation s treatment of someone as an independent contractor instead...

Nonprofit Law: compensation, www irs gov, internal revenue code section
www irs gov, internal revenue code section, volunteer worker: The Internal Revenue Code at section 102(a) provides that generally gifts are not income. Gross income does not include the value of property acquired by gift... http://is.gd/dbMVW However, section 102(c) of the Code has Subsection (a) shall not...

Nonprofit Law: compensation to a director, www irs gov, irs training
www irs gov, irs training, gov pub: There are many factors that the IRS uses to conclude whether someone is an employee or an independent contractor and the nonprofit corporation s treatment of someone as an independent contractor instead as an employee for tax purposes may be incorrect...

Nonprofit Law: Disbanding my non-profit, www irs gov, harvey mechanic
www irs gov, harvey mechanic, gov ernment: In order to have obtained IRS exemption determination, a 501(c)(3) organization would have had to have the IRS required clauses in its Articles of Incorporation as discussed starting on page 19 at Organizational test at: www.irs.gov/pub/irs-pdf/p557.pdf...

Nonprofit Law: Donation of Funds prior to 501(c)(3) status, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: As to charitable deductions, see IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 6 middle column under the heading Contributions You Cannot Deduct is 3. The part of a contribution from which you receive or expect...

Nonprofit Law: Donation/income requirements, public charity status, harvey mechanic
public charity status, harvey mechanic, tax deductible donations: A 501(c)(3) organization that is not a private foundation may accumulate funds for years, as long as it maintains substantial exempt activities, commensurate with its financial resources. Exempt activities are those that are related to the organization...

Nonprofit Law: Donation by one non profit to another non profit, harvey mechanic, guidestar
harvey mechanic, guidestar, public charities: The IRS has no objection to that as long as they are both public charities. A quick summary of the differences between public charities and private foundations can be found at: www.guidestar.org/news/features/foundations.jsp Harvey Mechanic, Attorney...

Nonprofit Law: Donor Requests Redirection of Funds, donor requests, ct case
donor requests, ct case, church treasurer: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: are donations tax deductable to non 501 c3 church, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: Yes, as long as the organization is operating according to IRS regulations for 501(c)(3) organizations. As to charitable deductions, see IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf in the chart in the middle of page 2: ---Start...

Nonprofit Law: EIN needed for a small band parent's group in Alaska, school band fundraising, www irs gov
school band fundraising, www irs gov, harvey mechanic: Your organization already has a checking account and banks are required to put either a Social Security number, Taxpayer Identification Number or EIN with the account and report to the IRS in that way. If you want to follow-up with me about your present...

Nonprofit Law: expense reimbursement independant contractor, www irs gov, irs rule
www irs gov, irs rule, volunteer officers: The IRS rule for what nonprofits may spend money on is similar to the standard that the IRS uses when determining what is a valid business expense for an ordinary business. For example, at: www.irs.gov/pub/irs-tege/eotopich02.pdf the IRS refers extensively...

Nonprofit Law: Fundraisers for Non Profit Organizations, fundraisers for non profit organizations, harvey mechanic
fundraisers for non profit organizations, harvey mechanic, voucher program: The IRS does not give exemption to organizations that conduct a business and donate some of the profit to a nonprofit organization. It is simply like any other business that might donate something (they may deduct the donations). Harvey Mechanic Attorney...

Nonprofit Law: Can fundraised money for a group go to an individual, harvey mechanic, irs regulations
harvey mechanic, irs regulations, booster organizations: No. Not for a 501(c)(3) organization. My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://snipurl.com/boostersirs and you may be interested to read that as the issue of individual accounts is addressed and it applies to...

Nonprofit Law: fundraising and donations, irs gov, federal income taxes
irs gov, federal income taxes, charitable foundations: The IRS does not grant exemption to an organization nor does it allow an organization to maintain exemption if it gives funding to individuals or to a small group named during solicitations nor does it allow donors for such purposes to deduct their donations...

Nonprofit Law: Hiring a brother in law to do maintenance work, federal tax questions, www irs gov
federal tax questions, www irs gov, corporate insider: A conflict of interest is present whenever a corporate insider has a material personal interest in a proposed contract or transaction to which the 501(c)(3) organization may be a party. Therefore, in the situation you present, there is a conflict of...

Nonprofit Law: Horse rescue making a profit?, unrelated business income, unrelated business activities
unrelated business income, unrelated business activities, federal tax exemption: IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations at www.irs.gov/pub/irs-pdf/p598.pdf explains that, if products or services are not directly related to the charitable, educational, religious or other purpose or function ...

Nonprofit Law: How to handle free computer rental, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: First I would like to point out that it is not appropriate or accurate for you to write I am a 501(c)(3) corporation as a person can not be a 501(c)(3) organization. You may write something like I represent a 501(c)(3) organization or I am the CEO of...

Nonprofit Law: high school nonprofit booster clubs, irs regulations, booster organization
irs regulations, booster organization, cooperative organization: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Therefore, I am assuming that you are referring to a 501(c)(3) organization. You are correct that such operation as...

Nonprofit Law: Interest Free Loan, www irs gov, harvey mechanic
www irs gov, harvey mechanic, interest free loan: See www.irs.gov/pub/irs-tege/eotopicc90.pdf On pdf page 5 we see, Other case examples of inurement include... inadequately secured loans, Lowry Hospital Association v. Commissioner, 66 T.C. 850 (1976). If the loan is inadequately secured and that is...

Nonprofit Law: Inurement/Excess Benefit, excess benefit transaction, irs gov
excess benefit transaction, irs gov, intermediate sanctions: The LLC simply took the position of the bank by purchasing the note and the 501(c)(3) organization was obligated previously to pay interest as required in the note. Therefore, I don t see any problem unless the 501(c)(3) organization could secure alternative...

Nonprofit Law: IRS regs on raffle tickets in the mail, harvey mechanic, irs regs
harvey mechanic, irs regs, irs regulations: There are no IRS regulations as to the mail. There are federal gaming regulations, though. I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. But I will inform you that...

Nonprofit Law: local senior citizen agency-discrimination, federal tax questions, civil rights complaints
federal tax questions, civil rights complaints, public charities: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. The IRS does not have any regulation relating to your issue. Your question is an issue of what may be called discrimination and the Civil...

Nonprofit Law: Non Profit Donations, harvey mechanic, www irs gov
harvey mechanic, www irs gov, profit donations: A U.S. taxpayer may donate to a foreign nonprofit organization in India, but there would not be a tax deduction available. That is why I set up U.S. organzations to support Indian NPO s. Then, when the U.S. organization is properly run, the U.S. taxpayers...

Nonprofit Law: Can Non Profit issue refunds, irs website, certified mail
irs website, certified mail, cancellation request: You can request your money back but the real issue is whether the organization is required to give you a refund. I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. There is no federal...

Nonprofit Law: Non-Profit Thrift Store, harvey mechanic, www irs gov
harvey mechanic, www irs gov, alzhimers: The Thrift Store gave you an improper answer. If a nonprofit has received IRS exemption determination or files annual returns (Form 990) with the IRS it has an obligation to provide anyone with certain copies. an exempt organization must make available for...

Nonprofit Law: Non for profit changes in members, etc, harvey mechanic, profit changes
harvey mechanic, profit changes, articles of incorporation: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: Non-profit organization selling merchandise, unrelated business income, unrelated business activities
unrelated business income, unrelated business activities, federal tax exemption: IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations at www.irs.gov/pub/irs-pdf/p598.pdf explains that, if products or services are not directly related to the charitable, educational, religious or other purpose or function ...

Nonprofit Law: Nonprofit tax law, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: No. ---Start of Excerpt-- A deduction for contributions and gifts to or for the use of organizations described in § 170(c) will be allowed to the extent payment of the charitable contribution is made within the taxable year. Sec. 170(a). A charitable...

Nonprofit Law: Nonprofit tax return BEFORE 501c3 status?, irs publication 557, federal tax return forms
irs publication 557, federal tax return forms, irs gov: The IRS may take months to issue the exemption determination letter, but as long as you file your exemption application within 15 months and are approved for exemption status by the IRS you may begin full operations upon state incorporation. See IRS Publication...

Nonprofit Law: NPOs belonging to For Profit Corporations, private shareholder, internal revenue code section
private shareholder, internal revenue code section, profit corporations: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations that are not private foundations. Therefore, I am assuming that you are referring to such 501(c)(3) organizations. Those...

Nonprofit Law: Can a non-profit 501(c)(3) purchase or license software copyright from a for-profit company that is in line of the non-profit mission?, private benefit, 501 c 3 organizations
private benefit, 501 c 3 organizations, distribution rights: 501(c)(3) organizations may obtained distribution rights or copyrights from for-profit companies, but then the 501(c)(3) organization s exemption will be jeopardized if the IRS later determines that there is too much private benefit going on, for example to...

Nonprofit Law: non-profit investing in a for-profit, irs publication 78, harvey mechanic
irs publication 78, harvey mechanic, www irs gov: As long as the public charity is not giving more than the investment is worth then it may make such an investment according to IRS regulations. Certainly, if audited, the 501(c)(3) organization would need to have some evidence of why their board invested that...

Nonprofit Law: noprofit non 501c3 tax deductible, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: It appears that your question was truncated at the end. However, I think I know what you are asking. As to charitable deductions, see IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf see the middle column at the top of page...

Nonprofit Law: Pass through contributions, irs publication 526, harvey mechanic
irs publication 526, harvey mechanic, www irs gov: You are not correct. The rule is that donations to a 501(c)(3) organization are tax deductible to the donors. There are some exceptions, for example if the donor requires the 501(c)(3) organization to send the funds to a named individual As to charitable...

Nonprofit Law: for profit entity directing funds to a non profit, harvey mechanic, income taxation
harvey mechanic, income taxation, first principle: In Davis v. United States, 495 U.S. 472 (1990), the Supreme Court wrote: ---Start of Excerpt-- The plain language of 1.170A-1(g) indicates that taxpayers may claim deductions only for expenditures made in connection with their own contributions of service...

Nonprofit Law: RE:Non-profit organization selling merchandise, pbs television stations, unrelated business income
pbs television stations, unrelated business income, www irs gov: IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations at www.irs.gov/pub/irs-pdf/p598.pdf explains that, if products or services are not directly related to the charitable, educational, religious or other purpose or function ...

Nonprofit Law: Requiring 501(c)(3) status of grant applicants, www irs gov, necessary foundations
www irs gov, necessary foundations, private foundations: Foundations can use whatever qualification procedures that they want to use and it is often easier for them to restrict applicants to those organization s that have received a determination letter from the IRS that the organization is exempt under section...

Nonprofit Law: Return of Lifetime Membership Dues, life membership fee, time membership fee
life membership fee, time membership fee, life time membership: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. But generally...

Nonprofit Law: re-incorporating 501c6 in another state, irs rev, harvey mechanic
irs rev, harvey mechanic, www irs gov: The IRS Rev. Rul. 67-390, 1967-2 C.B. 179 stated that an exempt organization incorporated under the laws of one state that was reincorporated under the laws of another state must must file an application for exemption to establish that the new entity qualifies...

Nonprofit Law: receipts, band booster club, booster club bylaws
band booster club, booster club bylaws, internet search tool: I m not an expert in financial matters, and don t know if there is a dollar amount under which receipts are not required for a given purpose. But see: * http://www.freewebs.com/artboosters/IRS%20Booster%20Club%20Common%20Questions.doc * http://en.allexperts.com/q/Nonprofit-Law-2266/2010/8/booster-clubs-nonprofit-organization.htm...

Nonprofit Law: Scholarship Section of By-Laws, irs 501c3, harvey mechanic
irs 501c3, harvey mechanic, scholarship section: The bylaws normally are not the place to put in details as to the particular programs such as scholarships. Generally, the details would be in the form of a board resolution, and annually there would be new resolution. Are you referring to grants for college?...

Nonprofit Law: School booster fundraising, harvey mechanic, exact citation
harvey mechanic, exact citation, nullum crimen sine lege: My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://snipurl.com/boostersirs and you may be interested to read that. It appears that the schoo may be advocating having funds go into a student s individual accout from their...

Nonprofit Law: Self-Dealing?, california corporations code, conflict of interest
california corporations code, conflict of interest, good faith: Section 5233 of the California Corporations Code is http://law.justia.com/california/codes/2009/corp/5230-5239.html The transaction could have been outside of what is called a violation if (C) Prior to consummating the transaction or any part thereof the...

Nonprofit Law: Short Term Mission Tax Liabilities, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: The Internal Revenue Code at section 102(a) provides that generally gifts are not income. Gross income does not include the value of property acquired by gift... http://is.gd/dbMVW Therefore, she has no Federal tax liabilities. However, the donors...

Nonprofit Law: Staffing non-profit company (that I'm on the board of) with employees from my own for-profit company, northern virginia area, harvey mechanic
northern virginia area, harvey mechanic, 501 c 3 organizations: It appears that your question was cut-off at the end. I would need to know the subsection of IRC 501(c) under which the organization was incorporated. You can find that in the articles of incorporation. Charitable, educational or religious organizations are...

Nonprofit Law: Transfer of a non-profit--legal fees, harvey mechanic, pro bono services
harvey mechanic, pro bono services, 501 c 3 organizations: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: Declaring 501c3 without Application, harvey mechanic, www irs gov
harvey mechanic, www irs gov, private shareholder: Please send me the exacting wording in their advertisement and I will then comment as to whether they may be liable for misrepresentation under state laws. I have in my profile that this free forum is only for general questions relating to IRS federal exemption...

Nonprofit Law: Unreimburrsed Expenses, irs publication 526, harvey mechanic
irs publication 526, harvey mechanic, www irs gov: No. The IRS regulations as to unreimbursed expenses are only related to expenses of organizations donations to which are deductible. See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf at page 5 under the heading Out-of-Pocket...

Nonprofit Law: Withholding Tax for non resident alien, www irs gov, volunteer worker
www irs gov, volunteer worker, fringe benefit: here is no expectation of payment by a volunteer. www.dir.ca.gov/dlse/opinions/1988-10-27.pdf on page 2 which is an opinion from the Chief Counsel of the State of California s Division of Labor Standards Enforcement. If that person did not expect...

Nonprofit Law: Youth Org. with 501(c)(3) - Fundraising, harvey mechanic, irs regulations
harvey mechanic, irs regulations, booster organizations: You are correct. My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://snipurl.com/boostersirs and you may be interested to read that. Thank you for asking. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com...

Nonprofit Law: 1099-Misc, which state to file?, form 1099 misc, harvey mechanic
form 1099 misc, harvey mechanic, 501 c 3 organizations: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. But I will direct you to www.ehow.com/how_13653_meet-deadlines-filing.html Send copy 1 of Form 1099-MISC to the...

Nonprofit Law: less than $5000 in gross receipts, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: See instructions to Application for Exemption www.irs.gov/pub/irs-pdf/i1023.pdf in the right column on the first page under Form 1023 not necessary discusses who does not need to file and among those is Any organization that has gross receipts in each...

Nonprofit Law: 501(c)19, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: We see a description of the different organizations as to the subsection of IRC 501(c) under which the organization was incorporated. See IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf starting on page 65 as...

Nonprofit Law: 501(c)3 borrowing money from an individual, harvey mechanic, corporate insider
harvey mechanic, corporate insider, inurement: There is no inurement issue as long as the interest is not higher than could be obtained from another source. I am assuming that the lender is not a corporate insider or related to a corporate insider. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com...

Nonprofit Law: 501(c)3 Fundraising and Scholarship, volleyball booster club, irs gov
volleyball booster club, irs gov, nys lottery: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your question about whether your sales activity is considered gambling is a question of state law. However, from my...

Nonprofit Law: 501-c-3 meeting minutes, harvey mechanic, open meetings law
harvey mechanic, open meetings law, 501 c 3 organizations: You may not have read the part of the other posting where I discussed the 501(c)(3) organizations in Pennsylvania. If you give me that link, I can point it out. But, in any case, As for your state law on Open Records and Open Meetings See www.rcfp.org/ogg/index.php?op=browse&state=pa...

Nonprofit Law: 501(c)(3) organization Work or Pay Fees, unrelated business income, www irs gov
unrelated business income, www irs gov, harvey mechanic: First the word volunteer is not applicable in this situation. here is no expectation of payment by a volunteer. www.dir.ca.gov/dlse/opinions/1988-10-27.pdf which is an opinion from the Chief Counsel of the State of California s Division of Labor...

Nonprofit Law: 501(c)(3) pass-through, tax deductible charity, harvey mechanic
tax deductible charity, harvey mechanic, www irs gov: No. From page 8 of www.irs.gov/pub/irs-wd/0530016.pdf is ---Start of Excerpt-- The Taxpayer [501(c)(3) organization] must ensure that it maintains its discretion and control over all contributions. Accordingly, the Taxpayer may endeavor to honor donors...

Nonprofit Law: 501 c 3 revoked?, harvey mechanic, profit status
harvey mechanic, profit status, irs: It appears that you are referring to your state status. Your federal status is not effected unless you receive a revocation letter from the IRS and that would not normally come just because your state suspended the organization for a few months or so. ...

Nonprofit Law: 501(c)(4) controlling a 501(c)(3), www irs gov, harvey mechanic
www irs gov, harvey mechanic, form 1024: Even a for-profit corporation may control a 501(c)(3) organization. However, the IRS may scrutininze the relationship to make sure that the organization that is controlling is not receiving any private benefit from the relationship other than incidentally....

Nonprofit Law: 501(c)(4) Tax Status, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: No. See IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf page 65-66 to see which organizations allows donations to be deductible. Page 65 has the listing for the 501(c)(4) Note on page 66 (footnote 2)...

Nonprofit Law: (501)c3 equipment reimbursement, www irs gov, harvey mechanic
www irs gov, harvey mechanic, private shareholder: First I shoud inform you that The IRS may have a problem with a 501(c)(3) organization allowing individuals to collect funds to go for their own, private benefit. See www.irs.gov/pub/irs-wd/02-0041.pdf on the top of page 2 about Scouts collecting for their...

Nonprofit Law: 501c3, unrelated business income, www irs gov
unrelated business income, www irs gov, irs regulations: My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://snipurl.com/boostersirs and you may be interested to read that. The principle, as you can read there, is that for such charitable organizations, work is not to be...

Nonprofit Law: 501c3, irs gov, irs publication
irs gov, irs publication, comparative language: I do not recommend that 501(c)(3) organization s advise how much their fees and donations are deductible. I only advise that they follow the standard in that publication 1771 and put in the amount they gave and the value of the services or goods they received...

Nonprofit Law: 501c3 donating to a 501c7, harvey mechanic, www irs gov
harvey mechanic, www irs gov, olympic hopefuls: Yes, it is an issue for it appears that the (c)(7) is going to own the facilities that were built by the (c)(3). Everything will depend upon the details (what the IRS calls facts and circumstances . I would be willing to work on your matter, but I would need...

Nonprofit Law: 501c3 donation to non-profit corporation, irs memo, harvey mechanic
irs memo, harvey mechanic, www irs gov: No, that particular arrangement (pass-through or conduit) donations is not allowed for either the donors or a 501(c)(3) organization. In a 2002 internal memo, the IRS wrote, The Service s longstanding position is that an EO [exempt organization] receives...

Nonprofit Law: 501c3 fundraising, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: Then the funds need to go into the general account. As to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 6 where the IRS lists as not deductible Contributions to individuals who are needy...

Nonprofit Law: 501c3 sponsoring a new organizaiton, irs gov, fiscal sponsorship
irs gov, fiscal sponsorship, different types of relationships: The IRS only uses the term sponsor only a few times but one IRS article has Fiscal sponsorship is an area of current concern for the Service www.irs.gov/pub/irs-tege/eotopick94.pdf The phrase does indicate that a charity has made a choice...

Nonprofit Law: 501c3 tax question, other than private foundations, form 990 ez
other than private foundations, form 990 ez, irs gov: If you are denied exemption you would need to file regular corporate tax returns from the period of your beginning of operations. Otherwise, if you are convinced that you will be granted exemption you would only do the normal filings for 501(c)(3) organizations...

Nonprofit Law: 501c6 and their 501c3 foundations, sponsorship relationship, 501c3 organizations
sponsorship relationship, 501c3 organizations, 501c6: I doubt it. Instead of speculating, just obtain a copy of the organizations 1023 exemption application and that will have their proposal to the IRS. If a nonprofit has received IRS exemption determination or files annual returns (Form 990) with the IRS...

Nonprofit Law: 990-ez Schedule A for PTA, public charity status, form 990ez
public charity status, form 990ez, harvey mechanic: That is the same question on the form 1023 that you submitted when applying for exemption determination by the IRS. Usually the answer is ---Start of Excerpt-- —an organization that receives a substantial part of its financial support in the form of contributions...

Nonprofit Law: Amending Cert. of Inc (not-for profit) in NY, harvey mechanic, ultra vires
harvey mechanic, ultra vires, certificate of incorporation: I am a member of the New York Bar but I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. I will inform you, however, that the Secretary of State s Office will not get...

Nonprofit Law: Animal rescue non-profit, www irs gov, irs service
www irs gov, irs service, vet fees: Organizations that are organized and operated exclusively for the prevention of cruelty to children or animals are exempt under IRC 501(c)(3). www.irs.gov/irm/part7/irm_07-025-003-cont01.html#d0e3294 In order to have donations deductible by the donors...

Nonprofit Law: access of board minutes being denied, internal revenue code, social purposes
internal revenue code, social purposes, exem: Your other question appeared to be rhetorical. Therefore, I will only be answering the question Since the club is a corporation in Michigan, is there any law that requires members and/or board members access to past board minutes? I have in my profile...

Nonprofit Law: Contract with Director - New York, port chester obedience training, obedience training club
port chester obedience training, obedience training club, harvey mechanic: The New York Not-for-Profit Corporation Law is at http://snipurl.com/nynpcl and specifically see http://law.justia.com/newyork/codes/not-for-profit-corporation/idx_npc0a7.html as to Directors regulations. The relevant statute to your question is §715...

Nonprofit Law: Booster club, irs publication 557, head football coach
irs publication 557, head football coach, www irs gov: It is not clear whether you have already applied to the IRS for exemption determination. See instructions to Application for Exemption www.irs.gov/pub/irs-pdf/i1023.pdf in the right column on the first page under Form 1023 not necessary discusses...

Nonprofit Law: Booster clubs, harvey mechanic, cheer team
harvey mechanic, cheer team, booster clubs: Yes, there may be one 501(c)(3) organization and another that is not approved by the IRS as a 501(c)(3) organization. There are no regulations as to that. However, you will need to be careful so that the people dealing with each organization are not confused...

Nonprofit Law: booster club, harvey mechanic, nonprofit corporation law
harvey mechanic, nonprofit corporation law, cheer team: I am assuming that the booster organization is incorporated under the Tennessee nonprofit corporation law. If it is, then the State requires that the organization be controlled by a Board of Directors. The officers may be members of the Board but they do...

Nonprofit Law: budget request, public disclosure requirements, irs gov
public disclosure requirements, irs gov, harvey mechanic: If a nonprofit has received IRS exemption determination or files annual returns (Form 990) with the IRS it has an obligation to provide anyone with certain copies. See FAQs About the Exempt Organization Public Disclosure Requirements www.irs.gov/charities/article/0,,id=96430,00.html...

Nonprofit Law: Change in status from 501(c)(3) corp, irs application, harvey mechanic
irs application, harvey mechanic, www irs gov: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. The IRS treatment of your organization would depend upon many factors, such as how long you have been operating and...

Nonprofit Law: Church Mission Trip Fundraising, www irs gov, booster organization
www irs gov, booster organization, pdf example: If the money goes to benefit individuals then it is taxable income just like any other work for compensation. Therefore, to avoid that issue, the funds would go to benefit the entire team. The IRS may have a problem with a 501(c)(3) organization allowing...

Nonprofit Law: Coaching expenses, irs publication 17, irs gov
irs publication 17, irs gov, harvey mechanic: I suggest that you obtain the information, as I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations and the issue of exemption is very relevant. If yours is not a 501(c)(3)...

Nonprofit Law: Contracting with individuals, harvey mechanic, www irs gov
harvey mechanic, www irs gov, tax exempt status: Yes, as long as the 501(c)(3) organization is not paying more than a reasonable amount. The IRS does not allow 501(c)(3) organizations to give someone more compensation than is reasonable. The IRS looks at many factors if it wants to allege that someone...

Nonprofit Law: gross receipts and nonfiling, unrelated business income, gift shop business
unrelated business income, gift shop business, www irs gov: No, it is not automatic that the nonfiling of a 990 results in revocation. What is automatic only results if no 990-n card or 990 or 990ez is filed for 3 consecutive years. an organization that fails to file required e-Postcards (or information returns –...

Nonprofit Law: cap gains for non-profit assns on stocks and bonds they buy then sell?, irs form 990, harvey mechanic
irs form 990, harvey mechanic, www irs gov: I am assuming that the association has received a determination letter from the IRS that the organization is exempt under section 501(c)(3), not as a private foundation. Capital gains taxes are part of what the IRS calls income taxes and you can see in your...

Nonprofit Law: changing status from c4 toc3, irs publication 557, volunteer fire dept
irs publication 557, volunteer fire dept, www irs gov: I would not know from what you wrote whether your organization would be qualified for 501(c)(3) organization status. See: www.irs.gov/charities/nonprofits/article/0,,id=156363,00.html But, as for the procedure, first you would need to amend your articles...

Nonprofit Law: can our church-housed children's program pay stipends rather than wages to volunteers and must we pay benefits, university student volunteers, www irs gov
university student volunteers, www irs gov, volunteer worker: As the IRS writes at: www.irs.gov/pub/irs-tege/fringe_benefit_fslg.pdf on page 72-73 (takes a while to load as it is a 91 page pdf file): --start of excerpt --- The use of the term volunteer generally has no significance in applying the tax law.......

Nonprofit Law: Designated Donation -, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: I am assuming that your group is a 501(c)(3) organization. Your group may accept a donation for establishing and maintaining a chair in the department of Chinese language in the kindergarten, just as chairs are establishing in universities. However, in order...

Nonprofit Law: Designated Offerings to a church, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, irs: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. But I will...

Nonprofit Law: Disolving a 501(c)(7), www irs gov, harvey mechanic
www irs gov, harvey mechanic, articles of incorporation: No. Sorry. As for the State of California, I requested earlier information which I needed sand you did not supply (mutual benefit or public benefit). Therefore, there is no way that I am able to give you any more free advice that is relevant. Thank you....

Nonprofit Law: Dissolving a Non-Profit, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: I would need to know the subsection of IRC 501(c) under which the organization was incorporated and received its exemption determination from the IRS. If it is a 501(c)(3) organization, I would need to know if it is a private foundation. After you reply I...

Nonprofit Law: Distribution of Funds, harvey mechanic, irs regulations
harvey mechanic, irs regulations, booster organizations: A 501(c)(3) booster organization may do either, as long as there is some assurance that the funds are going for the gymnastic purposes of the youth. My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://snipurl.com/boostersirs...

Nonprofit Law: Donation condioned on transfer of intellectual property, unrelated business income, community arts organization
unrelated business income, community arts organization, www irs gov: First, let me inform you that the IRS does not refer to such a payment as a donation. One of the basic principles of Rev. Rul. 67-246 is that to be deductible as a charitable contribution, a payment to a charity must be a gift, that is, a voluntary transfer...

Nonprofit Law: Donation to Non-profit, irs publication 78, irs forms
irs publication 78, irs forms, harvey mechanic: They may not be publishing on their web site their name as in their articles of incorporation and, therefore, what would be on their federal exemption letter. To look for organizations that have received determinations from the IRS that they are eligible...

Nonprofit Law: Donation to Youth Baseball Team, irs publication 526, travel baseball teams
irs publication 526, travel baseball teams, youth baseball team: It appears taht the youth baseball team has received a determination letter from the IRS that the organization is exempt under section 501(c)(3), not as a private foundation. Then donations of property are deductible. As to charitable deductions generally,...

Nonprofit Law: Donations from a 501c3 to a non 501c3 club, figure skating club, irs memo
figure skating club, irs memo, www irs gov: What you are referring to is what the IRS calls donor control and, as you explained it, you may lose exemption as a 501(c)(3) organization if you agree to participate in such a scheme. See the IRS Memo Donor Control at www.irs.gov/pub/irs-utl/topico.pdf...

Nonprofit Law: designated giving through church, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, exact text: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: dissolution of non profit orv that has no 501(c)3, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: It appears from what you have written that the organization has not been incorporated. Does the organization has articles of organization with the clauses that the IRS mandates must be included in order to be accorded in the future 501(c)(3) organization status?...

Nonprofit Law: dissolving a 501c3, gov ernment, www irs gov
gov ernment, www irs gov, exact provisions: I don t know whether you obtained an attorney s opinion letter advising you as to the reasoning behind re-incorporating, but, as to your particular question, In order to have obtained IRS exemption determination, a 501(c)(3) organization would have had to...

Nonprofit Law: How donations are donated or spent, www irs gov, federal income taxes
www irs gov, federal income taxes, charitable entity: The IRS does not grant exemption to an organization nor does it allow an organization to maintain exemption if it gives funding to individuals or to a small group named during solicitations nor does it allow donors for such purposes to deduct their donations...

Nonprofit Law: Education Institution opens as non profit, harvey mechanic, york times article
harvey mechanic, york times article, nytimes: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. The IRS does not disapprove of proper spin offs. Your issue is also controlled by state law and states may differ...

Nonprofit Law: Excess Benefit Transaction, excess benefit transaction, harvey mechanic
excess benefit transaction, harvey mechanic, public charities: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations that are public charities. As to the IRS, they would not consider it to be an excess benefit transaction if the Director...

Nonprofit Law: Exempt organization change of address, tax exemption certificate, harvey mechanic
tax exemption certificate, harvey mechanic, www irs gov: As for the State of New Jersey, go to www.state.nj.us/treasury/taxation/exemption.shtml for the online address change filing. As for the IRS, you would file with the IRS form 8822. www.irs.gov/pub/irs-pdf/f8822.pdf as to the change of address Then...

Nonprofit Law: Exempt status - cub scout pack, cub scout pack, harvey mechanic
cub scout pack, harvey mechanic, irs regulation: If all of the funds go through a church bank account, with the church EIN (taxpayer identification number) then the church is the applicable entity as to IRS regulation. I believe you are referring to 501(c)(3) organization status and any group within the...

Nonprofit Law: Expenses for a 501(c)(3), accrual vs cash accounting, irs publication 526, accrual vs cash accounting
irs publication 526, accrual vs cash accounting, harvey mechanic: It appears that this is your first form 990. For, if you wanted to change your accounting method you would need to get approval from the IRS for the change. http://en.wikipedia.org/wiki/Comparison_of_Cash_Method_and_Accrual_Method_of_accounting I suggest...

Nonprofit Law: exclusion from a non-profit organization-is it discrimination?, harvey mechanic, profit arts organization
harvey mechanic, profit arts organization, violation of civil rights: I do not know of any laws that might protect your husband other than discrimination laws, but they only protect against certain actions based upon religion, national origin, race and a few other categories. Some states, such as Florida have laws that...

Nonprofit Law: Fundraising and private inurement, irs compliance, www irs gov
irs compliance, www irs gov, time quota: Parents may certainly go out and sell items and make a profit and use that profit to pay their fees, but that should not be then an activity of the 501(c)(3) organization as then the 501(c)(3) organization will need to deal with the employment tax issues of...

Nonprofit Law: Fundrasing for non-profit - not 501(c), state contract law, certified mail
state contract law, certified mail, small claims court: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. There is no federal law relating to that. Even though your issue is a question of state law, I will give you some general advice....

Nonprofit Law: how to find the name of chair of a non-profit board, maine secretary of state, public disclosure requirements
maine secretary of state, public disclosure requirements, irs gov: First I recommend that you contact the organization itself www.ntwh.org/index.php?globalnav=contact If that organization does not give you an answer, you can contact one of the Directors whose names are listed on that page. If you don t want to do either,...

Nonprofit Law: fundraising and 501.c.3, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, federal tax exemption: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. The IRS does not have any particular number of events that a 501(c)(3) organization has for gaining funds. However,...

Nonprofit Law: Gift Tax and Benevolence, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs instructions: The proceeds would need to go to a purpose that is charitable, educational or religious. In your context, it appears that the criteria for the grant would need to be based upon economic hardship. See www.irs.gov/pub/irs-pdf/p3833.pdf starting on page...

Nonprofit Law: gift of services, irs publication 526, www irs gov
irs publication 526, www irs gov, acknowledgment letter: If the school is not going to reimburse the board member who paid the $500, then it is possible that the $500 would be considered as an unreimbursed expense, and, therefore she could deduct that amount. See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf...

Nonprofit Law: High School Reunion - Tax ID Non Profit, harvey mechanic, www irs gov
harvey mechanic, www irs gov, high school reunion: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. However, I have from my notes, as to tax returns relating to income of unincorporated associations that are not 501(c)(3)...

Nonprofit Law: Individual Scout Accounts, selling christmas trees, boy scout troop
selling christmas trees, boy scout troop, www irs gov: The IRS may have a problem with a 501(c)(3) organization allowing individuals to collect funds to go for their own, private benefit. See www.irs.gov/pub/irs-wd/02-0041.pdf on the top of page 2 about Scouts collecting for their own use. Earmarked accounts...

Nonprofit Law: Can I get information about my Non profit soccer club, public disclosure requirements, youth soccer club
public disclosure requirements, youth soccer club, profit soccer club: Well you can obtain a copy of articles of incorporation and bylaws from the organization under the IRS disclosure rules and see there if parents have any rights. I doubt you find anything there. The other option is under your State s law on Open Records...

Nonprofit Law: Law on Donations for Non Profit Org, irs gov, harvey mechanic
irs gov, harvey mechanic, written acknowledgment: Churches and other 501(c)(3) organizations are to follow the IRS Publication Charitable Donations --- Substantiation and Disclosure Requirements www.irs.gov/pub/irs-pdf/p1771.pdf Note on pdf page 5: A donor cannot claim a tax deduction for any single...

Nonprofit Law: by law change taht may effect tax code on 501c3, harvey mechanic, 501c3
harvey mechanic, 501c3, rugby team: Yes, as long as substantially all of the the team members are youth below the age of 19, which is usually the basis that you obtained exemption. The one corporation would need to maintain financial records as all of the activities are in only one corporation....

Nonprofit Law: member abusing volnteer polsition for own agenda, harvey mechanic, hotmail
harvey mechanic, hotmail, civic club: Anyone has a right to free speech but any 501(c)(3) organization does not need to allow someone to indicate in the writing that the author s opinions are the opinions of the 501(c)(3) organization. If the board of the 501(c)(3) organization does not want that...

Nonprofit Law: minister's job being eliminated, staff ministers, financial blow
staff ministers, financial blow, 501 c 3 organizations: I know of no laws and there would not be any laws as to the amount of severance that is given. The real issue is whether you negotiated and have a written employment contract. Otherwise, you would be under what is called employment at will . If you do have...

Nonprofit Law: NFP boards, public charity status, harvey mechanic
public charity status, harvey mechanic, www irs gov: Good evening, Phil. I am assuming that you are referring to an organization that wants to be exempt under section 501(c)(3), not as a private foundation. That is called a public charity. The IRS wants at least 3 unrelated directors on public charities....

Nonprofit Law: Non-Profit, harvey mechanic, www irs gov
harvey mechanic, www irs gov, corporate insider: The issue of whether players are paying monthly fees to a corporate insider for services that the organization considers beneficial for the organization to pursue its exempt charitable, religious or educational purposes is relevant to the determination of...

Nonprofit Law: Non-Profit Fund Raisers, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: You will need to draft a contract with the grocery store to specify the use of the funds. However, if the store specifies that the funds are to be used for your family, then there is no deduction for a charitable donation by the store. As to charitable deductions:...

Nonprofit Law: Non Profit, W-9 form, irs exemption letter, harvey mechanic
irs exemption letter, harvey mechanic, www irs gov: The W-9 form with instructions is at: www.irs.gov/pub/irs-pdf/fw9.pdf and, on the right column of page 1 you see that, for certain purposes, the taxpayer (merchant) may require your organizations EIN (Employer Identification Number, also known as the taxpayer...

Nonprofit Law: Non Profit and the W-9 form, harvey mechanic, waterboro public library
harvey mechanic, waterboro public library, irs service: First you need to have the Library let you use their EIN (Employer Identification Number, also known as the taxpayer identification number). Otherwise, you would need to have the correct organizing documents for a 501(c)(3) organization and then obtain your...

Nonprofit Law: Can a Non-profit organization give you bonus, www irs gov, harvey mechanic
www irs gov, harvey mechanic, private inurement: The IRS does not allow 501(c)(3) organizations to give someone more compensation than is reasonable. The IRS looks at many factors if it wants to allege that someone is getting excess benefits. The first factor is how many hours weekly the person is...

Nonprofit Law: Nonprofit 501(c)(3) Work Visa Sponsorship, bone marrow donors, harvey mechanic
bone marrow donors, harvey mechanic, applying for a work visa: The U.S. Immigration law allows any employer, whether a for-profit or nonprofit organization, to petition for employment based nonimmigrant or immigrant visa and then employ such workers. I would be willing to work on your matter, but I would need to spend...

Nonprofit Law: Nonprofit California Law regarding type of memberships, irs publication 526, public benefit corporation
irs publication 526, public benefit corporation, irs gov: California law does not require that members make financial contributions other than for the membership annual dues. That is an internal matter of the corporation. First you would look to the articles of incorporation and then bylaws and then resolutions....

Nonprofit Law: Nonprofit Volunteers Eligible for Prizes, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. The IRS does not call an entry fee for a contest to be a donation. Therefore, the $25 is not a donation. As to charitable...

Nonprofit Law: NPO and donations to other orgs, harvey mechanic, www irs gov
harvey mechanic, www irs gov, public charity: Even if the NPO organization is a 501(c)(3) public charity it may, in accordance with its own internal documents, donate to another 501(c)(3) organization that is a public charity. The IRS has written in an internal memo in 2005 on page 2, A section 501(c)(3)...

Nonprofit Law: Do we need to file?, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, private foundation: I would need to know the subsection of IRC 501(c) under which the organization was incorporated. You can find that in the articles of incorporation. If you don t have access to the articles of incorporation you can order one from the State, but I need that...

Nonprofit Law: non profit and not for profit, harvey mechanic, nonstock corporation
harvey mechanic, nonstock corporation, little league baseball: You would need to get that information for me to proceed. Also I would need to know your gross income annually and whether the organization has received a determination letter from the IRS that it is exempt under section 501(c)(3). Thank you. Harvey...

Nonprofit Law: non-profit registering in foreign states, harvey mechanic, www irs gov
harvey mechanic, www irs gov, charitable solicitations: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: non us resident board of director, harvey mechanic, least five years
harvey mechanic, least five years, facsimile signatures: ---Start of Excerpt-- 17.1. (a) In addition to the definition set forth in Section 17, the term signature includes a signature in a facsimile document filed pursuant to this code or pursuant to regulations adopted under this code, and presented to the...

Nonprofit Law: Obtaining non-profit status, www irs gov, harvey mechanic
www irs gov, harvey mechanic, art exhibits: Those two terms, Arts Incubator or Arts CO-OP are not, in themselves indicative of whether an organization would be granted 501(c)(3) organization status by the IRS. It is true that the IRS grants exemption for promotion of the arts . www.irs.gov/irm/part7/irm_07-025-003-cont01.html#d0e2252...

Nonprofit Law: Open meetings, harvey mechanic, open meetings law
harvey mechanic, open meetings law, taxpayers association: Generally yes. As for your state law on Open Records and Open Meetings See www.rcfp.org/ogg/index.php?op=browse&state=ri (which is slow loading) specifically read at Open Meetings about 1/2 the way down the left column at I.C.4 Nongovernmental bodies...

Nonprofit Law: operating in the philippines, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs regulations: You have a choice, as to U.S. laws, whether to operate yourself or give grants to entities or individuals in the Philippines. I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations....

Nonprofit Law: Pastor Wages/Compensation Reporting, irs publication 517, irs gov
irs publication 517, irs gov, harvey mechanic: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your questions do not relate directly to the exemption of the church, but to employment tax issues. But I will direct...

Nonprofit Law: For Profit Private School Establishing a Non Profit, harvey mechanic, www irs gov
harvey mechanic, www irs gov, private benefit: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. The IRS would scrutize an application for exemption by such a foundation, especially if the for-profit entity has some...

Nonprofit Law: For-Profit Subsidiary of a Non-Profit Corp., harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, new york not for profit corporation law: I am a member of the New York bar, but I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. However, I will inform you that I know of no states that preclude nonprofits...

Nonprofit Law: PTA and Personal Gifts for Teachers, pta organization, pta funds
pta organization, pta funds, www irs gov: Revenue Ruling 56-304 promulgates that Adequate records and case histories should be maintained to show the name and address of each recipient, the amount distributed to each, and the purpose for which the aid was given, the manner in which the recipient...

Nonprofit Law: Re High Reunion/Tax ID Non Profit, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs filings: It appears that you have no IRS reporting requirements unless you make interest income. or had paid employees. You did not report to me what I asked earlier which was what was the reason that you gave on applying for the tax id number. If you gave a reason...

Nonprofit Law: Religious Non Profit In Florida, mr mechanic, irs regulations
mr mechanic, irs regulations, world dictatorships: You can try pressure from a newspaper. Sorry, but I don t have any more ideas of the top of my head. You would need at least one Board member or voting member (if you have voting members), in most states, to sue. I don t have anybody right now that I...

Nonprofit Law: Remove Board Member, charitable nonprofit corporation, harvey mechanic
charitable nonprofit corporation, harvey mechanic, member signs: I don t understand your follow-up question but, the New Hampshire code is clear No employee of a charitable nonprofit corporation shall hold the position of chairperson or presiding officer of the board. Other than that, an employee may hold other positions...

Nonprofit Law: receipt of warrants for services, educational seminar series, houston technology center
educational seminar series, houston technology center, unrelated business income: Dan, As a I understand it, the warrant may not evidence any ownership rights and would not until and unless HTC excercises its option as to a conversion of the warrant into shares of the other corporation. The valuation issue does seem to be somewhat of...

Nonprofit Law: Scholarships or Grants, scout summer camp, irs instructions
scout summer camp, irs instructions, irs gov: One of the factors that the IRS uses, to determine whether a grant was made in accordance with normal charitable principles, is whether the opportunity is communicated to the public (or at least to the whole pack). But it is not the only factor. It would...

Nonprofit Law: School Memorial Donation, memorial donation, 501 c 3 organizations
memorial donation, 501 c 3 organizations, specific department: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: Small Business Donations, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: Are you referring to a business that is donating to a 501(c)(3) organization a gift certificate for services to be provided by that same business? If so, the answer is no . As to charitable deductions: See IRS Publication 526 Charitable Donations ...

Nonprofit Law: Spending 501c3 Donor Designated Funds, solicitation letter, fundraising funds
solicitation letter, fundraising funds, fundraising account: Generally, donors give up any authority over donated items and funds, unless they had a specific signed agreement with the nonprofit with a reverter clause or at least a letter indicating the conditional nature of the gift. This an issued called enforceability...

Nonprofit Law: Sports Club travel costs, irs gov, irs publication
irs gov, irs publication, volunteer labor: You wrote, as to the people going on the trip And it isn t youth in this example . Therefore, I suggest that you review the organzation s exemption application - form 1023 and report to me what its charitable, educational or religious purposes are. Usually...

Nonprofit Law: State of Incorporation/Exemption Status, nonprofit corporation law, www irs gov
nonprofit corporation law, www irs gov, state of new mexico: Reincorporate means that an organization, that is already incorporated, does another incorporation. That Revenue Ruling in 1967 is very clear that such a reincorporation in another state would require a new exemption application. ---Start of Excerpt-- ...

Nonprofit Law: scholarship fund, irs publication 557, www irs gov
irs publication 557, www irs gov, high school seniors: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for- profit business, you would want to first incorporate or set up an unincorporated association...

Nonprofit Law: Tax Question, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: First I can inform you that, whatever minimum amount is required by the church under the agreement is not a donation by your organization to the church. But as for your specific question, I am assuming that your organization is a 501(c)(3) organization and...

Nonprofit Law: Social Club and Timber Sales, irs publication 557, unrelated business income
irs publication 557, unrelated business income, www irs gov: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. However, I will point out to you 26 U.S.C. 1.501(c)(7) - 1 - about Social clubs which has at subsection (b) A club...

Nonprofit Law: Unable to Contact Non-Profit Organization, consumer affair, form 990
consumer affair, form 990, charitable gift: You probably do not have standing in court to sue the organization (unless you are actually due some funds from them). It appears that you think, for some reason, that your family is in a small group of families that is supposed to be receiving aid from what...

Nonprofit Law: Unincorporated Nonprofit Association & 501(c)(7), www irs gov, nonprofit corporations
www irs gov, nonprofit corporations, unincorporated associations: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. The IRS does not discriminate against unincorporated associations in their quest for exemption in comparison to nonprofit...

Nonprofit Law: unfair competition from non-profit org., unrelated business income, www irs gov
unrelated business income, www irs gov, profit trade association: I do note your subject heading and you may be on the right track, as federal and state law provides some protection to for-profit entities when a nonprofit is unfairly competing with them. The key is to show that the questionable activity of the nonprofit...

Nonprofit Law: using house for ministry purposes, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. There is no 501(c)(3) organization in this question but I will inform you that as to charitable deductions your and...

Nonprofit Law: Volunteer Fire Dept Inc., volunteer fire dept, harvey mechanic
volunteer fire dept, harvey mechanic, david pate: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. In some...

Nonprofit Law: What can I write off for starting expenses, irs publication 526, harvey mechanic
irs publication 526, harvey mechanic, www irs gov: How much of the money did you put into the nonprofit before the date of its incorporation? After you give me that information I will reply further. I can inform you, though, that, at least for the expenditures after the incorporation, you may take deductions....

Nonprofit Law: Youth on Non-Profit Board of Directors, public benefit corporations, nonprofit public benefit
public benefit corporations, nonprofit public benefit, harvey mechanic: http://law.justia.com/california/codes/corp.html starting at section 5002 is the California Nonprofit Corporation s law and specifically starting at 5110 is the law for Nonprofit Public Benefit Corporations. Specifically note Section 5120 http://law.justia.com/california/codes/corp/5210-5215.html...

Nonprofit Law: 170(c)(1) nonprofit disclosure, irs gov, harvey mechanic
irs gov, harvey mechanic, public radio station: You are correct except I would not use the term Freedom of Information Act unless your state uses that term. As for your state law on Open Records and Open Meetings See www.rcfp.org/ogg/index.php?op=browse&state=mn (which is slow loading) but change...

Nonprofit Law: 501 (c) 3, federal tax questions, www irs gov
federal tax questions, www irs gov, public charities: A conflict of interest is present whenever a director has a material personal interest in a proposed contract or transaction to which the 501(c)(3) organization may be a party. Therefore, in the situation you present, there is a conflict of interest,...

Nonprofit Law: 501(c)3, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: The IRS may take months to issue the exemption determination letter, but as long as you file your exemption application within 15 months and are approved for exemption status by the IRS you may begin full operations upon state incorporation. See IRS Publication...

Nonprofit Law: 501(c)(3) donating to another 501(c)(3), irs publication 78, harvey mechanic
irs publication 78, harvey mechanic, www irs gov: The IRS has written in an internal memo in 2005 on page 2, A section 501(c)(3) organization may make grants to another section 501(c)(3) organization [one that is not a private foundation]. There is no geographic or other limitation. www.irs.gov/pub/irs-wd/0504031.pdf...

Nonprofit Law: 501 c 3 private Texas Preschool and Elem., harvey mechanic, wiggle room
harvey mechanic, wiggle room, agendas minutes: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: 501 (c) 4 Expenses, office furniture supplies, harvey mechanic
office furniture supplies, harvey mechanic, www irs gov: You are welcome. Even though they are not employees, I suggest that they follow what the IRS calls substantiation rules, and then the reimbursements will not be a problem. The IRS rule for what nonprofits may spend money on is similar to the standard...

Nonprofit Law: 501(c)(7), political campaign activity, harvey mechanic
political campaign activity, harvey mechanic, stay at home mothers: See http://bit.ly/1cI2DC for regulations for all types of nonprofit organizations as to political activity. Specifically, see pdf page 23 ---Start of Excerpt-- The third category consists of the organizations that appear to be treated in the same manner...

Nonprofit Law: Can 501C3 Offer scholarships to thier programs?, irs memo, eligible educational institution
irs memo, eligible educational institution, irs regulation: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. I know of no IRS regulation that precludes calling such grants scholarships . In fact, if the organization gives...

Nonprofit Law: 501c filing deadline, irs determination letter, www irs gov
irs determination letter, www irs gov, tax exempt status: That is a common issue that I have seen for 501(c)(3) organizations, i.e. that they wait until they receive their determination letter from the IRS that the organization is exempt under section 501(c)(3), not as a private foundation. However, the requirement...

Nonprofit Law: 501c3 and scholarships, www irs gov, harvey mechanic
www irs gov, harvey mechanic, scholarship applicants: You wrote pending which, according teh IRS means that the application for exemption, form 1023 is pending. Have you in fact filed that form? Have you included Schedule H? For organizations granting scholarships, Schedule H of the IRS Exemption Application...

Nonprofit Law: 990, irs publication 557, other than private foundations
irs publication 557, other than private foundations, form 990 ez: Yes. Even if your application is pending. Tax-exempt organizations (other than Private Foundations which need file form 990-PF) with annual gross receipts that are normally greater than $25,000 must file Form 990 or Form 990-EZ. Those exempt organizations...

Nonprofit Law: Amending bylaws, correct procedure, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, amendment 1: http://law.justia.com/georgia/codes/14/14-3.html is the Georgia Nonprofit Corporation Code and http://law.justia.com/georgia/codes/14/14-3-1021.html relates if your organization has voting members other than the Board of Directors and you can check...

Nonprofit Law: Assests of a dissolving church, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: No. It would be judged by the IRS with the same criteria that they judge what is a charitable donation. As to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 6 where the IRS lists as not...

Nonprofit Law: Assets from non profit not legally dissolved, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, last several years: I don t know whether you made all reasonable efforts to contact a board member of that organzation. Did you at least obtain the names and addresses from the Secretary of State? If you don t know how to access those types of records online, give me your state...

Nonprofit Law: accepting property, harvey mechanic, toxic waste removal
harvey mechanic, toxic waste removal, due diligence: Well, the first issue is whether there are any encumbrances on the property (such as mortgage payments due or real property taxes owed). Due diligence would require the arts council to check on those as well as any other issues directly related to the property,...

Nonprofit Law: animal rescue groups, irs publication 557, irs publication 526
irs publication 557, irs publication 526, animal rescue group: No. As to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on the third column of page 2: ---Start of Excerpt-- You can deduct your contributions only if you make them to a qualified organization....

Nonprofit Law: annual event wanting to attach a 501c3 charity to event, harvey mechanic, charitable solicitations
harvey mechanic, charitable solicitations, charitable solicitation: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: Board travel reimbursement, harvey mechanic, chronicle of philanthropy
harvey mechanic, chronicle of philanthropy, quarterly board meetings: No, there are no specific numbers for such reimbursements. There are limits when someone is using his own car, but not for air fares. Note, however, that many small nonprofits would not be able to explain if they spend a substantial amount of their income...

Nonprofit Law: Booster Organization rule summary, harvey mechanic, irs regulations
harvey mechanic, irs regulations, booster organizations: My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://snipurl.com/boostersirs and this my updated version of what I think that mediamax text file was. Thank you for asking. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com...

Nonprofit Law: Burn Patient, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Such an account would not be a 501(c)(3) organization. Your issue is also controlled by state law and bank and states...

Nonprofit Law: Buying goods for a Thrift Store, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, federal tax exemption: If your organization buys new goods for sale that activity is considered by the IRS as unrelated taxable business. See IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations at www.irs.gov/pub/irs-pdf/p598.pdf The IRS has declared,...

Nonprofit Law: banking for a non profit church, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, u s constitution: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. The IRS does not have any retrictions as to restrictions on the number of bank accounts that a church may have. Your...

Nonprofit Law: boat donation, harvey mechanic, www irs gov
harvey mechanic, www irs gov, private shareholder: You would need to use the boat exclusively for religious purposes, such as for children s ministry. See on page 2 of www.irs.gov/pub/irs-wd/0504031.pdf (citing to Rev. Rul. 67-149) A section 501(c)(3) organization will not jeopardize its exemption even...

Nonprofit Law: Can a booster club be both a non-for profit and a for profit?, athletic booster club, harvey mechanic
athletic booster club, harvey mechanic, private shareholder: No. There would need to be two organizations. A 501(c)(3) organization may not, more than in an insubstantial degree engage in activities that are not charitable, educational or religious. Internal Revenue Code section is 501(c)(3) at: http://snipurl.com/7s89j...

Nonprofit Law: booster club individual accounts, harvey mechanic, irs regulations
harvey mechanic, irs regulations, minimum participation: A 501(c)(3) booster organization may make all sorts of rules, but it may not discriminate and not make awards and grants to persons who are not even members of the group. Therefore, if a family does not comply with the requirements of the booster organization,...

Nonprofit Law: California 501 c3 needing to amend outdated bylaws, public benefit corporations, nonprofit public benefit
public benefit corporations, nonprofit public benefit, harvey mechanic: I am assuming that you do not have any voting members (other than the members of the Board). Then the Board would approve the new bylaws and put them in the corporate file. A simple majority vote is sufficient unless your present articles of incorporation...

Nonprofit Law: Canadian Charities as 501(c)(3), irs publication 526, canadian charities
irs publication 526, canadian charities, www irs gov: I suggest that you direct your U.S. donors to page 3 of IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf ---Start of Excerpt-- Canadian charities. You may be able to de- duct contributions to certain Canadian charita- ble organizations...

Nonprofit Law: Change address of 501c3, harvey mechanic, www irs gov
harvey mechanic, www irs gov, hotmail: The New York Not-for-Profit Corporation Law is at http://snipurl.com/nynpcl and specifically as to New York Registered Agent For Service Of Process see http://bit.ly/aRKHpj and, there, you can see that, if you want to have a registered agent (it...

Nonprofit Law: Christmas parties for 501c3 public charity members, harvey mechanic, private shareholder
harvey mechanic, private shareholder, internal revenue code section: As the organization has been incorporated, if it is operating properly, for example by not intermingling funds of the Directors with the organization, then the Directors have no liability for debts of the corporation under the principle of limited liability...

Nonprofit Law: Church Love Offerings, irs forms, harvey mechanic
irs forms, harvey mechanic, www irs gov: I don t know why you have the subject as Church Love Offerings , but it appears that the IRS is referring to Form 1099-Misc. A individual may not be a business but still, if not an employee, would receive from the church the 1099 for any payments over $600....

Nonprofit Law: Church name change, california secretary of state, harvey mechanic
california secretary of state, harvey mechanic, articles of incorporation: After your Board approves the change (and members if you have voting members), then you would Restate your Articles. See http://www.sos.ca.gov/business/be/forms.htm#cacorp down at #9. Then, after you have back the stamped filed copy from the California...

Nonprofit Law: Concession stand, harvey mechanic, concession stand
harvey mechanic, concession stand, 501 c 3 organizations: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. You would...

Nonprofit Law: church, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, statutory law: Who dedicated the funds? Was it the church board? Did the church board sign a contract with the donors? Generally, donors give up any authority over donated items and funds, unless they had a specific signed agreement with the nonprofit with a reverter...

Nonprofit Law: clarity re: selling church property, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs regulations: It appears that the organization was, at least for some time in the past. a church and gave people acknowledgements that their donations to it were deductible as charitable donations. If that is a correct summary, then the church organization must follow...

Nonprofit Law: commercial transportation, commercial transportation company, federal tax questions
commercial transportation company, federal tax questions, private shareholder: Help , per se, is not allowed, but contracts are allowed, just so that the 501(c)(3) nonprofit organization receives proper benefits. If by help you mean just giving funds to a for-profit entity, that is not allowed. Internal Revenue Code section is...

Nonprofit Law: Daisy Girl Scouts cookie sales, daisy girl scouts, www irs gov
daisy girl scouts, www irs gov, harvey mechanic: The IRS may have a problem with a 501(c)(3) organization allowing individuals to collect funds to go for their own, private benefit. See www.irs.gov/pub/irs-wd/02-0041.pdf on the top of page 2 about Scouts collecting for their own use. Earmarked accounts...

Nonprofit Law: Designated gifts, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: 1. It is legal, but there is no good reason for the church to do it. The family should just purchase a money order and send it to the other person in your fellowship. 2. No. It is not at all a charitable donation. As to charitable deductions: See IRS...

Nonprofit Law: Donating mileage reimbursement, mileage reimbursement, www irs gov
mileage reimbursement, www irs gov, gov pub: First you would need to look to the terms of your contract. But, let s assume that nothing in the contract terms prohibit your 501(c)(3) organization from keeping the funds that it would normally reimburse to Tom. Then, Tom, as an employee will not receive...

Nonprofit Law: Donations, legality and legitimacy, private shareholder
legality and legitimacy, private shareholder, internal revenue code section: Internal Revenue Code section is 501(c)(3) at: http://snipurl.com/7s89j and it has, in part, that the 501(c)(3) organization must be operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes...

Nonprofit Law: Donations, harvey mechanic, charitable solicitation
harvey mechanic, charitable solicitation, sole proprietorship: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. As you your sole proprietorship is not a 501(c)(3) organization, I would not go into the details here, but will caution...

Nonprofit Law: Donations use by 501c3, 501c3 organization, polar bears
501c3 organization, polar bears, public request: Generally, donors give up any authority over donated items and funds, unless they had a specific signed agreement with the nonprofit with a reverter clause or at least a letter indicating the conditional nature of the gift. This an issued called enforceability...

Nonprofit Law: what is the difference between a 501c3 and 501c6?, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: I would not be able to inform you that your organization would qualify either as a 501(c)(3) organization or as a 501(c)(6) organization. You may read of the two types in IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf...

Nonprofit Law: Earmarked money, wrestling booster club, 501 c 3 organizations
wrestling booster club, 501 c 3 organizations, wrestling mats: The best way, generally, is for the 501(c)(3) organization to contract with each donor including a reverter clause. This an issue called enforceability of a restricted gift to a nonprofit organization A case that discusses the issues is at: http://viewer.zoho.com/docs/tlcaMj...

Nonprofit Law: EBT, harvey mechanic, 501c 3
harvey mechanic, 501c 3, public charity: I don t have access to the system that the IRS uses to flag returns for exempt organizations for examination. Certainly, in order for me to analyze the possibility of such an examination, I would need to review the whole operation of the organization. I would...

Nonprofit Law: Employee Personal Use of Non-Profit's Computer, practitioners publishing company, sales tax exemption
practitioners publishing company, sales tax exemption, www irs gov: The treatment for computers is similar to the situation for cell phones as both are what the IRS calls listed property as at: Section 280F(d)(4)(A) at: www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000280---F000-.html#d_4 When the employer provides...

Nonprofit Law: Executive Board Elections, irs publication 557, executive board elections
irs publication 557, executive board elections, irs gov: You can obtain a copy of the articles of incorporation from the organzation. If a nonprofit has received IRS exemption determination or files annual returns (Form 990) with the IRS it has an obligation to provide anyone with certain copies. See FAQs About...

Nonprofit Law: exemption from tax on "profits", harvey mechanic, income tax liability
harvey mechanic, income tax liability, internal revenue code: You can only obtain 501(c)(3) organization status if the activities of your corporate enterprise are charitable, educational or religious. Section 502 of the Internal Revenue Code reads, in relevant part, An organization operated for the primary purpose...

Nonprofit Law: Fiscal Sponsorship of a non profit, www irs gov, fiscal sponsorship
www irs gov, fiscal sponsorship, council on foundations: It appears that you want to have your LLC, which was established in a state under a provision of the state law other than the state s nonprofit law, receive funding from the 501(c)(3) organization. People will be writing checks to the 501(c)(3) organization...

Nonprofit Law: Following bylaws, harvey mechanic, board vote
harvey mechanic, board vote, profit status: There are no consequences until and unless one of the board members (or voting members, if there are voting members) files and action in state court requesting the judge to order a correction. The Board may amend the bylaws in accordance with the procedure...

Nonprofit Law: Foreign Not-for-Profit - Authority to Exist, harvey mechanic, www irs gov
harvey mechanic, www irs gov, tax exempt organizations: Do you want U.S. donors to be able to deduct donations from their U.S. income taxes? See www.irs.gov/pub/irs-tege/eotopick92.pdf starting on the bottom of page 4 under the heading 2. Foreign Organizations May Qualify for IRC 501(c)(3) Status a quote...

Nonprofit Law: Form 990, www irs gov, private foundations
www irs gov, private foundations, 990ez: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations and not for completing returns. However, if you read the Form 990/990EZ and instructions which are at www.irs.gov/charities/article/0,,id=218927,00.html...

Nonprofit Law: Friends organization, public charity status, medical research organization
public charity status, medical research organization, www irs gov: The IRS does not have a particular category called friends , but they do have a classficiation of 501(c)(3) organizations that is referred to in the Code as supporting organization . There are 8 different ways that a 501(c)(3) organization may establish...

Nonprofit Law: Fundraising Before 501c3, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. As to the IRS it is legal if the organization has certain clauses in their organizational instrument that the IRS requires...

Nonprofit Law: Fundraising Group, irs publication 557, www irs gov
irs publication 557, www irs gov, harvey mechanic: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for- profit business, you would want to establish a charitable trust, incorporate under a state...

Nonprofit Law: How can you formally request information from a non-profit?, public disclosure requirements, irs gov
public disclosure requirements, irs gov, harvey mechanic: You should first make a demand writing. If a nonprofit has received IRS exemption determination or files annual returns (Form 990) with the IRS it has an obligation to provide anyone with certain copies. See FAQs About the Exempt Organization Public Disclosure...

Nonprofit Law: Grant Giving to foreign countries by 501c3, irs form 1099, harvey mechanic
irs form 1099, harvey mechanic, public charity: The 501(c)(3) organization will need to send the IRS form 1099 or W-2s to the President (or anyone else) to whom it issues checks that total more than $600 in any year. The operation may also involve violations of currency acts which regulate amounts (usally...

Nonprofit Law: In Group Exemption Part of Year, harvey mechanic, www irs gov
harvey mechanic, www irs gov, mr mechanic: You were not, then, in what the IRS calls a group exemption. You were simply operating as a committee of a 501(c)(3) organization and, for the period in 2009 that your funds were in one of their bank accounts (with their EIN), then they would certainly need...

Nonprofit Law: Gymnastics Booster clubs, harvey mechanic, irs regulations
harvey mechanic, irs regulations, booster organizations: No. No. No (if they want to be qualified as a 501(c)(3) organization). My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://snipurl.com/boostersirs and you may be interested to read that. I am assuming by points ...

Nonprofit Law: gain on sale of donations of stock, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: It is not an issue as your organization is not taxed on sale of a gain from sale of publicly traded shares of stock (unless there was some financing that was involved on your part to acquire). If you did have what the IRS calls acquization indebtedness ...

Nonprofit Law: Information on Form 990, irs attention, harvey mechanic
irs attention, harvey mechanic, irs 1: The main red flags are excessive compensation of private benefits and that is only for large organizations with budgets over $1 million. But, any mistake may attract the IRS attention. Thank you for asking. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com...

Nonprofit Law: IRS Form for refund, irs form 1099, harvey mechanic
irs form 1099, harvey mechanic, irs form 8282: The organization must send to the IRS a 1099-Misc indicating the amounts of the refunds given to persons if the amount is $600 or more and the refund is in a later tax year. See the first column of page 1 under Specific Instructions www.irs.gov/pub/irs-pdf/i1099msc.pdf...

Nonprofit Law: Judgments, harvey mechanic, labor relations board
harvey mechanic, labor relations board, nongovernmental agency: I did mention in my earlier answer judgment for a governmental agency because that is more of a problem for directors and officers than the normal claim that I see, which is called a tort or contract claim by a nongovernmental agency. http://law.justia.com/illinois/codes/chapter65/2280.html...

Nonprofit Law: Late Filing Fees, youth soccer association, www irs gov
youth soccer association, www irs gov, harvey mechanic: See http://www.irs.gov/irm/part20/irm_20-001-001r.html#d0e845 reasonable cause for relief of penalties Generally, see the Penalty Handbook www.irs.gov/irm/part20/index.html Thank you for asking. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com...

Nonprofit Law: Length of fundraisers, indiana department of revenue, charity auctions
indiana department of revenue, charity auctions, tangible personal property: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: LIONS Club Exemption(s), irs form 1024, www irs gov
irs form 1024, www irs gov, harvey mechanic: www.state.nj.us/treasury/revenue/pdforms/pubrec.pdf for filing in New Jersey After the initial set up, you would need to apply for a EIN (tax id number) http://snipurl.com/gij28 and then you could apply for the IRS exemption determination letter...

Nonprofit Law: Limitations on countries in which "charitable purposes" take place, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs regulations: In the application process the organization should inform the IRS as to where they expect to send their funds, and, in fact, there are such questions on the 1023 exemption application. The IRS will send out a determination letter and that is based upon what...

Nonprofit Law: Lobby law, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: First we would need to look to state law, then to the articles of incorporation and then to the bylaws. As to lobbying, I would need to know the subsection of IRC 501(c) under which the organization was incorporated. You can find that in the articles of incorporation....

Nonprofit Law: llc exempltion, irs gov, harvey mechanic
irs gov, harvey mechanic, private shareholders: I don t know which question you read as to my previous LLC answer. I will inform you that the IRS grants 501(c)(3) organization exemption status to LLCs that are properly organized and operated. However, it only would grant exemption to an LLC whose members...

Nonprofit Law: Manna Fund Raiser - individual accounts, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: I am sorry you did not receive the email from allexperts.com with the link to the answer that I left about 6 hours ago to your earlier, similar question. Here is a copy of my reply: That is fine as a third party is sending funds to your 501(c)(3) organization...

Nonprofit Law: Manna Fund Raiser - individual accounts, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: That is fine as a third party is sending funds to your 501(c)(3) organization based upon the spending of each family. Your 501(c)(3) organization would not be able to send that third party vendor an acknowledgement that the payment was a charitable donation,...

Nonprofit Law: Members Rights in New York, certificate of incorporation, articles of incorporation
certificate of incorporation, articles of incorporation, voting members: You would need to review the articles of incorporation and bylaws as to those questions, as the New York Law only has certain provisions. The New York Not-for-Profit Corporation Law is at http://snipurl.com/nynpcl and we see (c) The certificate of incorporation...

Nonprofit Law: Milage Acknowledgement Letter, irs publication 526, harvey mechanic
irs publication 526, harvey mechanic, www irs gov: Usually a volunteer would want to deduct his unreimbursed expenses as they are treated just like charitable donations. You can direct him to IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf at page 5 under the heading Out-of-Pocket...

Nonprofit Law: Mission Trip Funding, irs publication 526, harvey mechanic
irs publication 526, harvey mechanic, www irs gov: The church would need to deal with this. Have a church officer contact me. But, as for the donors, you can direct them to IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 6 where the IRS lists as not deductible Contributions...

Nonprofit Law: membership organization becoming a non-membership organization, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, 501 c 3 organizations: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: mileage to and from NPO for volunteer work, irs publication 526, harvey mechanic
irs publication 526, harvey mechanic, www irs gov: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf at page 5 under the heading Out-of-Pocket Expenses in Giving Services we see that you could deduct the unreimbursed expenses that you paid for the use of the charitable...

Nonprofit Law: minister of music housing allowance, harvey mechanic, irs section
harvey mechanic, irs section, housing allowance: Section 107 of the Code provides, ---Start of Excerpt-- In the case of a minister of the gospel, gross income does not include- (1) the rental value of a home furnished to him as part of his compensation; or (2) the rental allowance paid to him...

Nonprofit Law: Nationally Competition Sports, harvey mechanic, usag tops
harvey mechanic, usag tops, irs regulations: It could apply to athetics in general or to a particular team. My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://snipurl.com/boostersirs and you may be interested to read that. Note that the organization would not...

Nonprofit Law: Non-Profit Corporation, harvey mechanic, small claims court
harvey mechanic, small claims court, booster fund: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. There is no federal law relating to that. Even though your issue is a question of state law, I will give you some general advice....

Nonprofit Law: Non-Profit Mileage reimbursement, federal mileage rate, irs gov
federal mileage rate, irs gov, harvey mechanic: Unless you have an contract with the organization they treat you as a volunteer and they are not obligated to reimburse you at all, what to speak at a lower rate. www.irs.gov/formspubs/article/0,,id=178004,00.html has the federal mileage rate for 2009...

Nonprofit Law: Non profit club, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: I would need to know the subsection of IRC 501(c) under which the organization was incorporated. You can find that in the articles of incorporation. If it is a 501(c)(3) organization, I would need to know if it is a private foundation. After you reply I will...

Nonprofit Law: Non-profit question, harvey mechanic, mr mechanic
harvey mechanic, mr mechanic, irs service: The term foreign nonprofit is confusing, but what it means is a U.S. organization that is already registered in one state which wants to, or already has registered in another state. It does not refer to the non-U.S. organization. As for the non-US entity...

Nonprofit Law: Non-profit religious renting space to for-profit, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: Just so you are not giving away the space for less than a reasonable amount, you will not lose your 501(c)(3) organization status with the IRS. However, because you have a mortgage, called by the IRS debt-financing you would be subject to tax on the income...

Nonprofit Law: Non-profit school 'collecting' donations for individuals, irs publication 526, irs memo
irs publication 526, irs memo, harvey mechanic: As to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 6 where the IRS lists as not deductible Contributions to individuals who are needy or worthy. This includes contributions to a qualified...

Nonprofit Law: Nonprofit Discrimination, harvey mechanic, bob jones university
harvey mechanic, bob jones university, supreme court case: From the U.S. Supreme Court Case, Bob Jones University v. United States, 461 U.S. 574 (1983) which decided the 501(c)(3) organization status may not be granted to racially discriminatory schools: ---Start of Excerpt-- Section 501(c)(3) therefore must...

Nonprofit Law: Nonprofit Subsidiary, harvey mechanic, new york state division of corporations
harvey mechanic, new york state division of corporations, nonprofit subsidiary: Any entity or individual may establish a not-for-profit corporation in the State of New York. The word subsidiary is not appropriate, however, in the context of such an arrangement. The for-profit may arrange to appoint the Directors, though. Then the...

Nonprofit Law: Nonprofit sports organizations, harvey mechanic, certified mail
harvey mechanic, certified mail, george washington university: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. There is no federal law relating to that. Even though your issue is a question of state law, I will give you some general advice....

Nonprofit Law: Nonprofit and USA gymnastics meets, harvey mechanic, usa gymnastics
harvey mechanic, usa gymnastics, 501 c 3 organizations: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. It appears that your question relates to a contract between individuals and an organization called USA Gymnastics...

Nonprofit Law: Do we need to be nonprofit??, harvey mechanic, www irs gov
harvey mechanic, www irs gov, tax exempt organization: It appears that your only possibility to be qualified by the IRS as a tax-exempt organization would be as a 501(c)(7) recreational or social organization about which the IRS writes at www.irs.gov/irm/part7/irm_07-025-007.html Please note that donations...

Nonprofit Law: A non-profit that collects money for other non-profits?, charitable solicitation, charitable solicitations
charitable solicitation, charitable solicitations, public charities: The IRS wants 501(c)(3) public charities (that is the type that is eligible to receive donations that are deductible) to have at least 3 directors and the majority of the directors should not be related by blood, marriage, residential address or business....

Nonprofit Law: non-profit coporation name change, state corporations division, harvey mechanic
state corporations division, harvey mechanic, www irs gov: I am assuming the nonprofit organization is a corporation. It will first need to amend its articles of incorporation with the Secretary of State, Corporations Division of the State and they charge a fee. After you receive the filed stamped amendment...

Nonprofit Law: Officer Compensation, mutual benefit corporations, mutual benefit corporation
mutual benefit corporations, mutual benefit corporation, harvey mechanic: I believe you are asking me about any state law. I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. The IRS does not have any such restriction. As for the State, I can...

Nonprofit Law: Officers 501C, harvey mechanic, www irs gov
harvey mechanic, www irs gov, 501 c 3 organizations: I am assuming that you are not referring to a private foundation (you can look on the exemption determination letter). The IRS does not allow 501(c)(3) organizations to give someone more compensation than is reasonable, but reasonable compensation is allowed...

Nonprofit Law: Organization that stops public works, internal difficulties, charitable deductions
internal difficulties, charitable deductions, rev proc: ---Start of Excerpt-- When IRC 501(c)(3) exemption is revoked, the revocation is retroactive unless IRC 7805(b) relief is warranted. Such relief will not be warranted if the organization omitted or misstated a material fact in seeking exemption, or operated...

Nonprofit Law: outreach ministry donations, tax exempt number, irs gov
tax exempt number, irs gov, donee organization: ---Start of Excerpt-- ... a deduction is allowable where it is established that a gift is intended by a donor for the use of the organization and not as a gift to an individual. Rev. Rul. 62-113, 1962-2 C.B. 10. Rev. Rul. 68-484, 1968-2 C.B. 105, states...

Nonprofit Law: Can the Parent Association of a for profit private school become a non-profit for fundraising purposes?, harvey mechanic, fundraising purposes
harvey mechanic, fundraising purposes, determination letter: As to the school, I would first need to know if it has received a determination letter from the IRS that the organization is exempt under section 501(c)(3). After you give me that information I will reply further. Thank you. Harvey Mechanic, Attorney...

Nonprofit Law: Penalty for 501c3 Tax Violations, irs tax law, harvey mechanic
irs tax law, harvey mechanic, gross violation: Retroactive revocation of status back for years may happen and the IRS may then inform the organization that it must file regular corporation (form 1120) tax returns back for years. There may also be fines. Thank you for asking. Harvey Mechanic, Attorney...

Nonprofit Law: Privacy nonprofit, public benefit corporations, public benefit corporation
public benefit corporations, public benefit corporation, harvey mechanic: I am assuming that you are referring to a California Nonprofit Public Benefit Corporation. http://law.justia.com/california/codes/corp.html starting at section 5002 is the California Nonprofit Corporation s law and specifically starting at 5110 is the law...

Nonprofit Law: Prohibiting play based on limited finances, youth sports organization, harvey mechanic
youth sports organization, harvey mechanic, 501 c 3 organizations: Especially if it is not extra it may be required. Now if you have a contract with the organization as to their requiring certain fees and they breach that contract by later requiring more money than what was already agreed upon, then you would have a breach...

Nonprofit Law: Public Administration, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, generalists: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your question appears to be outside of that area. Thank you. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com...

Nonprofit Law: for profit business located inside a non-profit organization, unrelated business income, unrelated business taxable income
unrelated business income, unrelated business taxable income, property tax exemptions: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. The IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations page 9 www.irs.gov/pub/irs-pdf/p598.pdf...

Nonprofit Law: two questions, irs publication 517, www irs gov
irs publication 517, www irs gov, harvey mechanic: All of those sources are considered by the IRS as compensation from the church to the Pastor. See IRS Publication 517 Social Security and Other Information for the Members of the Clergy and Other Religious Workers at: www.irs.gov/pub/irs-pdf/p517.pdf starting...

Nonprofit Law: Receiving donations for Research for company that is for profit, irs regulation, irs service
irs regulation, irs service, internal revenue code section: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for- profit business, you would want to establish a charitable trust, incorporate under a state...

Nonprofit Law: Refund of Charitable Contribution, irs publication 17, harvey mechanic
irs publication 17, harvey mechanic, www irs gov: Yes. The organization must send to the IRS a 1099-Misc indicating the amounts of the refunds given to persons if the amount is $600 or more and the refund is in a later tax year. See the first column of page 1 under Specific Instructions www.irs.gov/pub/irs-pdf/i1099msc.pdf...

Nonprofit Law: Refund of Tithes and Offerings, harvey mechanic, tithe and offerings
harvey mechanic, tithe and offerings, tithes and offerings: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: Registering with Attorney General, attorney generals office, california public benefit
attorney generals office, california public benefit, public benefit corporation: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. However, I will direct you to www.ag.ca.gov/charities/forms.php as it appears that you are asking registration with...

Nonprofit Law: Reimbursements Pastoral expenses, federal mileage rate, harvey mechanic
federal mileage rate, harvey mechanic, www irs gov: Yes. www.irs.gov/taxpros/article/0,,id=156624,00.html has the federal mileage rate for 2009 for business use as as 55 cents per mile and 2010 as 50 cents In the alternative, actual expenses may be used. See www.irs.gov/pub/irs-pdf/p535.pdf Business...

Nonprofit Law: Relationship of domestic and foreign non-profit cos., irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: No. there is no law prohibiting a domestic 501(c)(3) organization from sending funds to a foreign nonprofit. However, see www.irs.gov/pub/irs-wd/0504031.pdf for details about international grants to and international activities of U.S. exempt organizations,...

Nonprofit Law: Religious Publishing, irs publication 557, www irs gov
irs publication 557, www irs gov, harvey mechanic: It appears you are asking whether the IRS would approve an entity as a 501(c)(3) organization. If you set it up properly, then it may. In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not...

Nonprofit Law: Reporting fraud, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs news: Complaints could go to your State s Attorney General s Office as that office generally oversees charities within the state. If the action is criminal then your local district attorney may be interested in prosecuting as at: http://viewer.zoho.com/docs/tzcmai...

Nonprofit Law: receipt of foreign funds, u s treasury department, harvey mechanic
u s treasury department, harvey mechanic, u s treasury: I am not saying that. I would not want to comment further unless I reviewed all of the details of the transactions and the purposes. I would be willing to work on your matter further , but I would need to spend a substantial amount of time and that would...

Nonprofit Law: registering bylaws, harvey mechanic, nonprofit corporation law
harvey mechanic, nonprofit corporation law, large organization: First I need to know whether the new organization is a corporation and, if so, under what state s nonprofit corporation law was it incorporated. After you give me that information I will reply further. Thank you. Harvey Mechanic, Attorney at Law - ...

Nonprofit Law: for the registration of indian ngo in USA, tax exemption certificates, ngo in usa
tax exemption certificates, ngo in usa, indian ngo: I have in my profile that the free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. As to the general issue, you would need a U.S. entity to apply for an EIN and the person applying will need to supply...

Nonprofit Law: rental from catholic church, harvey mechanic, property tax exemption
harvey mechanic, property tax exemption, irs regulations: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. It appears that the church may be referring to their Massachusetts real property tax exemption. If the church is referring...

Nonprofit Law: reporting on 990, harvey mechanic, www irs gov
harvey mechanic, www irs gov, bingo business: Sorry, but unless I receive and review a copy of the license, it appears that the organization has represented to a state authority that it is in the bingo business, and that is all I could inform you now. I would be willing to work on your matter, but I would...

Nonprofit Law: required officers for 501 c 3, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, articles of incorporation: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: Sales Tax exemptions, harvey mechanic, sales tax exemptions
harvey mechanic, sales tax exemptions, sales tax exemption: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. You should...

Nonprofit Law: School Districts 501 (c), harvey mechanic, tax exempt number
harvey mechanic, tax exempt number, employer identification number: It is not fraud if the dance team booster club is within the School District entity, for example, as a committee. If, however, the booster organization has their own entity (like a corporation), they would have their own separate EIN (Employer Identification...

Nonprofit Law: School volunteer mileage reimbursement, harvey mechanic, necessary expenditures
harvey mechanic, necessary expenditures, mileage reimbursement: It would depend if you received any remuneration for the your services other than meals, transportation, lodging, or reimbursement for incidental expenses. If you did, let me know and I will reply further, but you can note: §2802 of Labor Code has ---Start...

Nonprofit Law: Selling My Non-Profit, harvey mechanic, determination letter
harvey mechanic, determination letter, private foundation: You wrote that you are in Korea. I only deal with U.S. registered corporations that have received a determination letter from the IRS that the organization is exempt under section 501(c)(3), not as a private foundation. Is there such a U.S. corporation? ...

Nonprofit Law: Sports Association forming 501 C 3, harvey mechanic, irs requirements
harvey mechanic, irs requirements, income tax return: An organization that does not comply with the IRS requirements for acquiring and maintaining exempt status has the risk of losing exemption retroactively and would be treated like a normal, for-profit organization and may be asked by the IRS to file corporation...

Nonprofit Law: Sports team, irs service, internal revenue code section
irs service, internal revenue code section, tax id number: Donations to you are not deductible. In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for- profit business, you would want to first incorporate ...

Nonprofit Law: Starting scholarship fund for high school seniors, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: I am assuming that you are referring to a public school Not all public schools are considered 501(c)(3) organizations. But generally, unless they engage in racial discrimination, donations to public schools are deductible as charitable contributions for federal...

Nonprofit Law: State Nonprofit Not Following Bylaws, youth soccer programs, formal vote
youth soccer programs, formal vote, gross level: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is not of interest to the federal government and is, in fact a state law issue, which is controlled by state...

Nonprofit Law: Status during application process, irs publication 557, www irs gov
irs publication 557, www irs gov, tax exempt status: The IRS may take months to issue the exemption determination letter, but as long as you file your exemption application within 15 months and are approved for exemption status by the IRS you may begin full operations upon state incorporation. See IRS Publication...

Nonprofit Law: scrip, harvey mechanic, www irs gov
harvey mechanic, www irs gov, private letter ruling: The point is, unless there is a conspiracy to avoid taxes with the three parties, then the amount that is returned to the taxpayer is simply, as the private letter ruling (PLR) states, on page 2 is an adjustment in purchase price . I don t understand why...

Nonprofit Law: scrip, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, federal tax exemption: The purchaser may put the rebate in her own bank account and it is not taxable as income. Therefore, there is no tax event, if, instead of taking that rebate, the purchaser has the script company directly send the funds to the 501(c)(3) organization to be...

Nonprofit Law: section 508, irs gov, harvey mechanic
irs gov, harvey mechanic, florida churches: Churches are referred to in §508 in subsection (c) at: www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000508----000-.html#c_1_A which means that churches do not need to file any notifications with the IRS. However, if the church does want an exemption...

Nonprofit Law: sponsorships, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: As to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 6 where the IRS lists as not deductible Contributions to individuals who are needy or worthy. This includes contributions to a qualified...

Nonprofit Law: are light refreshments "goods received"?, irs gov, harvey mechanic
irs gov, harvey mechanic, irs publication: Refreshments are obviously of tangible value, just like a meal. See the IRS Publication Charitable Donations --- Substantiation and Disclosure Requirements www.irs.gov/pub/irs-pdf/p1771.pdf on pdf page 7 are the details of the token rules and they...

Nonprofit Law: Texas Quorum and HOA Board of Directors Term Limits, harvey mechanic, www irs gov
harvey mechanic, www irs gov, hoa board: I have in my profile that this free forum is only for relevant federal exempt issues of 501(c)(3) organizations. Homeowners Associations generally are not exempt under 501(c) www.irs.gov/irm/part7/ch10s07.html#d0e93042 IRC 528... provides an elective...

Nonprofit Law: Treasurer liability for funds collected if 501 (c) status does not occur?, nonprofit corporation law, harvey mechanic
nonprofit corporation law, harvey mechanic, voluntary dissolution: As for the State of Illinois, if your organization was properly incorporated, then it would have a clause similar to: ---Start of Excerpt-- Upon the dissolution or winding up of the corporation, its assets remaining after payment, or provision for payment,...

Nonprofit Law: tax exempt codes, social security administration, harvey mechanic
social security administration, harvey mechanic, 501 c 4: That is originally a term of the Social Security Administration. The IRS commented on it at: http://bit.ly/cebmVN and note on the 4 th page that the IRS indicates that they could only be 501(c)(3) or 501(c)(4) organizations. Thank you. Harvey Mechanic,...

Nonprofit Law: theatre incorporation, nonprofit corporation act, repertory theaters
nonprofit corporation act, repertory theaters, harvey mechanic: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. It appears that you are referring to what that IRS calls an educational organization that could be classified as...

Nonprofit Law: treasurers reports and financial books, youth sports club, harvey mechanic
youth sports club, harvey mechanic, roberts rules of order: You may review the Robert s Rules of Order Revised which is a 1915 edition now in public domain (copyright free) at: www.constitution.org/rror/rror--00.htm However, most organizations use a newer version that would cost something. It is called Robert...

Nonprofit Law: trustees, harvey mechanic, nonprofit corporation law
harvey mechanic, nonprofit corporation law, 501 c 3 organizations: The IRS is only notified if the organizational contact person or address is changed. If that applies in your case, let me know and I will send you the links. For your information: http://law.justia.com/newjersey/codes/4f17/4f17.html is New Jersey s...

Nonprofit Law: Use of 503c, state tax id, harvey mechanic
state tax id, harvey mechanic, two ladies: The church can work out an arrangement so that the day-care is a committee of the church, but then the church will be responsible for the operation of the day-care as well as any required government reporting, including tax reporting. I would be willing to...

Nonprofit Law: unincorporated associations, www irs gov, employer identification number
www irs gov, employer identification number, iss4: Yes, you can avoid filing for the determination letter as long as you do not have any income other then from dues. The main downside to not having a determination letter is that potential members may think the organization is not set up correctly. Thank...

Nonprofit Law: Vermont 501 3C Non Profit, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: Yours is a general question. I suggest that you read IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf and, if, after reading that, you have any specific question, let me know. Thank you for asking. Harvey...

Nonprofit Law: website links - advertising, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, federal tax exemption: I would need to know first your estimated gross income figure. I will then assume that, except for the advertising revenue, all other revenue is from charitable contributions or revenue from direct exempt activities. After you give me that information I will...

Nonprofit Law: Can they do that?, public disclosure requirements, irs gov
public disclosure requirements, irs gov, assistant staff: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. As for: 1). If a nonprofit has received IRS exemption determination or files annual returns (Form 990) with the...

Nonprofit Law: Youth Organization, irs publication 557, deductible charitable contributions
irs publication 557, deductible charitable contributions, www irs gov: Sorry, earlier you did write articles of association but I did not notice that. If you are not going to incorporate, but are remaining an unincorporated association, you would be able to keep your EIN if you applied for that in the name of the unincorporated...

Nonprofit Law: Youthcenter and Affordbale housing, irs web page, irs gov
irs web page, irs gov, harvey mechanic: Virgina Nonstock Corporations law is at: http://tinyurl.com/yv3ceu Specifically, One or more persons may act as incorporators of a corporation by signing and filing articles of incorporation with the Commission. Virginia Code § 13.1-818 http://law.justia.com/virginia/codes/toc1301000/13.1-818.html...

Nonprofit Law: youth sports organizations, unrelated business activities, youth sports organizations
unrelated business activities, youth sports organizations, unrelated business income: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. It appears that you are asking about such a 501(c)(3) organization and the IRS does not have any limitations on the...

Nonprofit Law: To 501.c.3 or not?, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: If the school is willing to give the band any donations that donors earmark to the band, then those donations are deductable if you are referring to a public school. As to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf...

Nonprofit Law: 501 c 3 booster club to take over 100% control of a cheer gym?, harvey mechanic, irs regulations
harvey mechanic, irs regulations, hotmail: I do not understand that the state filed articles would need to be amended. Usually I draft articles to allow any legal purposes of 501(c)(3) organizations and they would then not need to be amended when there is a change from a nonprofit booster organization...

Nonprofit Law: 501 c 3 fundraising, harvey mechanic, www irs gov
harvey mechanic, www irs gov, professional fund raisers: You are welcome. The IRS does not allow 501(c)(3) organizations to give someone more compensation than is reasonable. The IRS looks at many factors if it wants to allege that someone is getting excess benefits. The first factor is how many hours...

Nonprofit Law: 501(c)(3) and LLC, irs gov, harvey mechanic
irs gov, harvey mechanic, private shareholders: I believe you meant 501(c)(3). The answer is no . The IRS grants 501(c)(3) organization exemption status to LLCs that are properly organized and operated. However, it only would grant exemption to an LLC whose members are all themselves exempt organizations....

Nonprofit Law: 501(c)(3) and possession of Gambling License, harvey mechanic, registered agent
harvey mechanic, registered agent, attorney at law: It appears that you have written that the license is in the name of the corporation. Then an office. like Secretary, CEO, or Treasurer, by resolution, should be given the authority to hold such license for the corporation and then that officer should sign...

Nonprofit Law: 501(c)(3) proper filing?, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: It does not appear that your group would qualify as charitable, educational or religious in activities, and, therefore, you would not qualify for 501(c)(3) organization status. It appears that you are referring to a 501(c)(7) recreational or social organization...

Nonprofit Law: 501(c)(4) vs 501 (c)(3), irs publication 557, irs memo
irs publication 557, irs memo, harvey mechanic: Your organization would not qualify as a 501(c)(3) organization if you are basing benefits, at least in part, upon your members paying either membership fees or doing fundraising. My summary of IRS regulations relating to 501(c)(3) booster organizations is...

Nonprofit Law: 501c3 Donation Distribution, harvey mechanic, warm ups
harvey mechanic, warm ups, team jerseys: It appears that the two 501(c)(3) organizations are engaging in a scheme to evade employment taxes, as you wrote that A number of our members occasionally work for another 501(c)(3) . I have in my profile that this free forum is only for general questions...

Nonprofit Law: Can a 501c3 donate fundraising proceeds to an individual, irs publication 526, unrelated business activities
irs publication 526, unrelated business activities, unrelated business income: It would depend upon what products or services were being provided for the funds raised. See Fund Raising at: www.irs.gov/pub/irs-tege/eotopicl82.pdf as to the type of fundraising that is allowed to maintain 501(c)(3) organization status and to avoid...

Nonprofit Law: 501c3 Facility Improvements, private inurement, ada compliant
private inurement, ada compliant, facility improvements: The New York Not-for-Profit Corporation Law is at http://snipurl.com/nynpcl As to Conflict of Interest - Interested Directors See http://bit.ly/UO1BP I am a member of the New York bar. I would be willing to work on your matter further, but I would...

Nonprofit Law: 501c3 finances, harvey mechanic, nonprofit corporation law
harvey mechanic, nonprofit corporation law, hotmail: You can see the Ohio Nonprofit Corporation law http://law.justia.com/ohio/codes/orc/jd_1702-729.html Especially note: ---Start of Excerpt-- § 1702.15. Books, records of account and minutes. Each corporation shall keep correct and complete books...

Nonprofit Law: 501c3 fund raising-- old members/new members, harvey mechanic, irs regulations
harvey mechanic, irs regulations, competition fees: My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://snipurl.com/boostersirs and you may be interested to read that. There you will see that you may not discriminate in your granting of benefits to members or families...

Nonprofit Law: 501c3 group giving money to a for- profit company, harvey mechanic, www irs gov
harvey mechanic, www irs gov, gov pub: From page 2 of www.irs.gov/pub/irs-wd/0504031.pdf A section 501(c)(3) organization will not jeopardize its exemption even though it distributes funds to organizations that are not themselves charities. The exempt organization must ensure use of the...

Nonprofit Law: Academic Booster Club, irs determination letter, harvey mechanic
irs determination letter, harvey mechanic, brookings institution: No that is not correct. I am assuming from what you wrote to me that the organization is not a private foundation (you can confirm that on the IRS determination letter). A 501(c)(3) organization that is not a private foundation may accumulate funds...

Nonprofit Law: Athletic Booster Club, athletic booster club, irs 501 c 3
athletic booster club, irs 501 c 3, small claims court: First, I suggest that you sue the booster club and the gym in small claims court. The funds that you gave to the private gym, passed through the booster organization at the gym s request are not donations from you. They are payments, just like if you made...

Nonprofit Law: activities at a senior center, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs publication: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. I am assuming that the senior center is a 501(c)(3) organization. The gaming activity is generally taxable. For federal...

Nonprofit Law: addition to 501(c)3 by-laws, harvey mechanic, organizational document
harvey mechanic, organizational document, determination letters: I would not be able to answer your question unless I reviewed your present bylaws, but, assuming that the present bylaws do not address the particular issue, there would not be any state law that would require such in the bylaws. A corporate resolution would...

Nonprofit Law: Booster Club Structures, bingo sessions, www irs gov
bingo sessions, www irs gov, irs regulations: You had in your title that your organization is a Booster Club . My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://snipurl.com/boostersirs and you may be interested to read that. 1. No. If you had such an agreement...

Nonprofit Law: Booster club with new team, harvey mechanic, irs regulations
harvey mechanic, irs regulations, gymnastics club: A 501(c)(3) booster organization may make different grants based upon factors such as the level of the athletes or financial need of the athletes, but not based upon membership or fundraising by the family of athletes. The grants appear to be for the future...

Nonprofit Law: California non-profit director requirements, harvey mechanic, nonprofit corporation law
harvey mechanic, nonprofit corporation law, anthony mancuso: Yes. California has no residency restriction on directors. A foreign national may be a director. http://law.justia.com/california/codes/corp/5210-5215.html This conclusion is confirmed in How to Form a Nonprofit Corporation in California by Anthony...

Nonprofit Law: US and Canada non-profit relationship, harvey mechanic, tax deductible donations
harvey mechanic, tax deductible donations, canadian citizens: You can do either. I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. I woudl not, therefore, be commenting on any issues of Canadian citizens taxation. Thank you...

Nonprofit Law: Cap to file for taxes, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: If the donation is given to the corporation after it is incorporated and your organization receives IRS exemption determination within 17 months then there is no federal income tax on that donation income. The IRS may take months to issue the exemption determination...

Nonprofit Law: Capital Campaign Donation, harvey mechanic, certified mail
harvey mechanic, certified mail, pledge form: I am you are assuming that your question is how you would request your money back. I suggest that you send the notice to the church via certified mail. If you don t receive the refund within 2 weeks, I would be able to help you by sending my own letter to...

Nonprofit Law: Church Property Protection, liability insurance policy, judgment creditors
liability insurance policy, judgment creditors, poor workmanship: I have set up separate entities to hold church real properties so that they are protected from judgment creditors of the operating organization, the church corporation. When we set them up, we are able to maintain 501(c)(3) organization status for...

Nonprofit Law: % Compensation for Fundraising, harvey mechanic, www irs gov
harvey mechanic, www irs gov, private inurement: The IRS does not allow 501(c)(3) organizations to give an employee more compensation than is reasonable. The IRS looks at many factors if it wants to allege that someone is getting excess benefits. The first factor is how many hours weekly the person...

Nonprofit Law: Creating New Non-Profit When There Is An Existing Group, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: I am assuming that the Group 1 had normally gross income of more than $5000. See the IRS Publication 557 Tax Exempt Status for Your Organization at: www.irs.gov/pub/irs-pdf/p557.pdf in the right column on page 21 under Organizations Not Required to...

Nonprofit Law: charity, disaster relief organization, www irs gov
disaster relief organization, www irs gov, distressed individuals: Cash is allowed as long as it is accounted for properly. I am assuming that the event was run by a 501(c)(3) organization (public charity). If it is only operating to benefit certain individuals it would not be qualified by the IRS anymore. www.irs.gov/pub/irs-pdf/p3833.pdf...

Nonprofit Law: corvette club - social club, irs publication 557, public disclosure requirements
irs publication 557, public disclosure requirements, irs memo: Some organizations would qualify for 501(c)(3) organization status whereas others would not, but could be 501(c)(7) organizations. See: http://bit.ly/9vedAd in which the IRS discusses a gemological organization and the two options. Because you mentioned...

Nonprofit Law: DBAs under a nonprofit, irs gov, harvey mechanic
irs gov, harvey mechanic, nonprofit religious organization: I am assuming that the 501(c)(3) organization is a corporation. That corporation would be issuing the acknowledgements (receipts) to donors and the proper way would be for them to use the same name that they are recognized by the IRS as an exempt organization....

Nonprofit Law: Disclosure of Board Minutes, harvey mechanic, open meetings law
harvey mechanic, open meetings law, 501 c 3 organizations: As for your state law on Open Records and Open Meetings See www.rcfp.org/ogg/index.php?op=browse&state=mn (which is slow loading) but change the last two letters from mn to your state s two letter postal code (unless yours is in Minnesota) specifically...

Nonprofit Law: Discount Card Fund Raiser, unrelated business income, www irs gov
unrelated business income, www irs gov, harvey mechanic: It is called unrelated taxable business and the gross amount of $1000 is the threshold. IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations at www.irs.gov/pub/irs-pdf/p598.pdf explains that, if products or services are not directly...

Nonprofit Law: Donating to a Fraternity, harvey mechanic, billiards table
harvey mechanic, billiards table, national fraternity: The 501(c)(3) organization is authorized by the IRS to accept property donations. Now, they may have decided that they do not want to accept donations such as your billiards table, but that is not the IRS decision. First I suggest you contact them to inquire....

Nonprofit Law: Donations, harvey mechanic, private shareholder
harvey mechanic, private shareholder, internal revenue code section: If you mean by expenses of its members fees that the members had paid earlier to the 501(c)(3) organization, then the 501(c)(3) organization may give rebates as long the members are considered a charitable class. Otherwise not, because, Internal Revenue...

Nonprofit Law: directors and noprofit icorporation, harvey mechanic, guidestar
harvey mechanic, guidestar, membership choice: Article III. 3d. The Directorship or Membership choice means that you decide whether only the directors will vote in new directors or whether there will be voting members (other than the directors who will vote in the board members regularly). The instructions...

Nonprofit Law: donor designated gifts, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, irs: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: Expense Reimbursement, harvey mechanic, california labor code
harvey mechanic, california labor code, necessary expenditures: The question is whether Missouri has a law similar to California. §2802 of the California Labor Code has ---Start of Excerpt-- (a) An employer shall indemnify his or her employee for all necessary expenditures or losses incurred by the employee in direct...

Nonprofit Law: earmarked funds for individual or project, irs publication 526, income tax purposes
irs publication 526, income tax purposes, www irs gov: I am assuming that the 501(c)(3) organization is a public charity. As to earmarking donations to an individual the answer is definitely no . If you are referring to donations that would be deductible as charitable contributions for federal income tax purposes...

Nonprofit Law: Form 8300, currency transaction report, harvey mechanic
currency transaction report, harvey mechanic, www irs gov: The bank will require the completion of a Form 104, Currency Transaction Report upon the deposit of the funds. As for the 501(c)(3) organization filing the form 8300 it would not, unless the cash was coming from one or a few related persons. www.irs.gov/pub/irs-pdf/f8300.pdf...

Nonprofit Law: Forming New Parent Association, irs publication 557, www irs gov
irs publication 557, www irs gov, nonprofit corporation law: I don t know what is in the Stuyvesant High School (PTO) bylaws so I could not comment on those, but there are many 501(c)(3) parent organizations that benefit students at private schools. Even before you have the bylaws, in order to have donations deductible...

Nonprofit Law: fees, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://snipurl.com/boostersirs and you may be interested to read that. See starting at the bottom of page 2 of www.irs.gov/pub/irs-wd/02-0041.pdf You have asked whether...

Nonprofit Law: General Questions, harvey mechanic, fair labor standards act flsa
harvey mechanic, fair labor standards act flsa, resident counselors: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by the Labor Department, not the IRS. But I will direct you to the: and article about...

Nonprofit Law: Gift Shop Sales, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, federal tax exemption: It appears you are writing about what is called generally consignment sales . IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations at www.irs.gov/pub/irs-pdf/p598.pdf explains that, if products or services are not directly...

Nonprofit Law: Giving Offering in Church Envelopes, harvey mechanic, church envelopes
harvey mechanic, church envelopes, income tax purposes: No, there is no such law. If you are concerned about church members making sure that donations are deductible as charitable contributions for federal income tax purposes, let me know and I will reply again as to the documentation they will need in case they...

Nonprofit Law: Gymnastic Booster Club, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs regulations: I suggest that you show them my summary of IRS regulations relating to 501(c)(3) booster organizations. You can hire me write a letter to them. In the alternative, you could complain to the IRS. Complaints to the IRS regarding Exempt Organizations are discussed...

Nonprofit Law: Gymnastic Booster Club, state gaming, bingos
state gaming, bingos, booster club: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. It appears that you have already read my summary of IRS regulations relating to 501(c)(3) booster organizations which...

Nonprofit Law: Gymnastics Booster Club 501(c)(3) distribution, harvey mechanic, university scholarship
harvey mechanic, university scholarship, gym owners: A 501(c)(3) booster organization may certainly decide that, based upon lack of financial need, it will not fund a particular youth gymnast. That is a valid factor, just like a university scholarship may not fund a student who is from a wealthy family. ...

Nonprofit Law: Gymnastics United, talented gymnasts, one million dollars
talented gymnasts, one million dollars, gymnastics club: The IRS has not published an exact number. ---Start of Excerpt-- A charitable organization must be set up for the benefit of an indefinite class of individuals, not for specific persons. A corporation organized and operated for the benefit of specific...

Nonprofit Law: golf course marshal / starter, harvey mechanic, small claims court
harvey mechanic, small claims court, 501 c 3 organizations: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: HOA Board Rules of Order, harvey mechanic, www irs gov
harvey mechanic, www irs gov, hoa board: You are welcome. I was assuming that you HOA was not a 501(c)(3) organization and I explained that I have in my profile that my free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Nonetheless, I...

Nonprofit Law: HS Cheer Booster Club, irs publication 557, www irs gov
irs publication 557, www irs gov, harvey mechanic: The trust form is easier to set up and maintain. Some of the people who do want to be members or leaders of the organzation often, largely on the basis of ignorance of the law, think that they would only have liability protection by the corporate form. There...

Nonprofit Law: Ill nephew's name used as a nonprofit scam, harvey mechanic, secretary of state of colorado
harvey mechanic, secretary of state of colorado, charitable solicitations: www.sos.state.co.us/pubs/charities/char_statutes_rules.htm are the rules relating to Colorado and charitable solicitations. You also can file a complaint with the Secretary of State of Colorado. Harvey Mechanic, Attorney at Law Harvey108@hotmail.co...

Nonprofit Law: Independent Business - Church Property, unrelated business taxable income, harvey mechanic
unrelated business taxable income, harvey mechanic, www irs gov: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. I See page 9 of www.irs.gov/pub/irs-pdf/p598.pdf wherein we see Rents from real property... are excluded in...

Nonprofit Law: International Charity Org Operating in USA, irs publication 557, www irs gov
irs publication 557, www irs gov, harvey mechanic: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: Why incorporate?, unrelated business activities, irs gov
unrelated business activities, irs gov, harvey mechanic: A 501(c)(7) would be free from federal income taxes except when there are what the IRS calls unrelated business activities. Your sponsorship income maybe considered by the IRS as unrelated advertising income. See the 1994 IRS publication Corporate Sponsorship...

Nonprofit Law: Individual Liable for Nonprofits Taxes, harvey mechanic, www irs gov
harvey mechanic, www irs gov, page pdf document: See http://bit.ly/2xQxP2 as failures to collect Social Security or Employment taxes and penalties to the responsible person. 26 U.S.C §6672 ---Start of Excerpt-- Any person required to collect, truthfully account for, and pay over any tax imposed...

Nonprofit Law: Little League Baseball, little league baseball, harvey mechanic
little league baseball, harvey mechanic, baseball question: No need to apologize. Massachusetts law for Corporation for Charitable and Certain Other purposes is found at: http://tinyurl.com/5p5fm2 The only relevant section that I find is Section 18. No member of such corporation shall be expelled by vote of...

Nonprofit Law: Loaning Money to out non-profit, irs publication 557, irs gov
irs publication 557, irs gov, tax exempt status: First, let me inform you that start up funding by the board would not effect the IRS determination that the organization is normally publically supported. At the start of page 30 of IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf...

Nonprofit Law: Mileage, travel, federal mileage rate, irs gov
federal mileage rate, irs gov, harvey mechanic: It appears that you are referring to the federal mileage rate for 2009. The rate for 2010 is 50 cents. www.irs.gov/taxpros/article/0,,id=156624,00.html That is the only figure that I know as fair. If you want to charge less, that is certainly up to you....

Nonprofit Law: Minimum wage for non-profits, fair labor standards act flsa, insurance premiums
fair labor standards act flsa, insurance premiums, federal act: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issues are controlled at least in part by state law and states may differ somewhat with how they would treat...

Nonprofit Law: music teacher using church piano, harvey mechanic, www irs gov
harvey mechanic, www irs gov, church pianist: The church s board may decide that they want to expand their mission to include an educational component, here music education, but your original fact patter was otherwise. You stated that the church pianist wanted to give music lessons, not that the church...

Nonprofit Law: Name Change v. DBA for Non Profit, state corporations division, harvey mechanic
state corporations division, harvey mechanic, www irs gov: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. If you do change your name, you would first need to amend its articles of incorporation with the Secretary of State,...

Nonprofit Law: New 501 c 3, www irs gov, harvey mechanic
www irs gov, harvey mechanic, tax exempt organization: Under federal law, the school district may hold funds for a 501(c)(3) organization and transfer funds to such a 501(c)(3) organization. But I don t understand why you would not want the funds to go directly to the 501(c)(3) organization. Harvey Mechanic,...

Nonprofit Law: Non -Business Related Income, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, federal tax exemption: The IRS may have a problem with a 501(c)(3) organization allowing individuals to collect funds to go for their own, private benefit. See www.irs.gov/pub/irs-wd/02-0041.pdf on the top of page 2 about Scouts collecting for their own use. Earmarked accounts...

Nonprofit Law: Non-Profit business loan, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs regulations: If the loan is inadequately secured and that is given to an insider then the IRS treats the proceeds as compensation to the insider which may result in a total of excessive compensation to that person which is a violation of IRS regulations. www.irs.gov/irm/part7/irm_07-025-003-cont02.html#d0e4749...

Nonprofit Law: Non-Profit Expenditures - Subsidiary, professional accounting firm, harvey mechanic
professional accounting firm, harvey mechanic, subsidiary question: It appears that you are working for a professional accounting firm working on financial statements of two 501(c)(3) organizations, for example for their Form 990 filings. I have in my profile that this free forum is only for general questions relating to IRS...

Nonprofit Law: Non Profit Minimum Wage Requirements, harvey mechanic, fair labor standards act flsa
harvey mechanic, fair labor standards act flsa, draft business plan: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your question is not controlled by the IRS but by Wage and Hour regulations. I will inform you, though, that the Fderal...

Nonprofit Law: Non-Profit Park wants to sell T-Shirts, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, federal tax exemption: I am assuming that the Nature Park is a 501(c)(3) organization. I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. If t-shirts have prominent messages in pursuance of...

Nonprofit Law: Non profit, harvey mechanic, www irs gov
harvey mechanic, www irs gov, 501 3c: http://law.justia.com/newjersey/codes/4f17/4f17.html is New Jersey s Nonprofit Corporation Law See, specifically, the last 7 sections that relate to entities, other than natural persons, who hold memberships. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com...

Nonprofit Law: Non profit booster club membership fees, club membership fees, harvey mechanic
club membership fees, harvey mechanic, irs regulations: A 501(c)(3) booster organization may charge a membership fee to join the organzation, but it is not allowed to discriminate in funding based upon membership. In other words, athletes must be supported not considering membership in the booster organization....

Nonprofit Law: Non profit soccer club actions, profit soccer club, harvey mechanic
profit soccer club, harvey mechanic, nonprofit corporation law: Discrimination is legal unless it is based upon religion, national origin, race and a few other categories. I suggest that the parents arrange an employment contract with the coach to eliminate such additional training sessions, if you can negotiate that...

Nonprofit Law: NonProfit Overhead Expenses, unrelated business income, unrelated business activities
unrelated business income, unrelated business activities, federal tax exemption: 1. A 501(c)(3) organization may charge fees but they may need to be substantially below what for-profit businesses charge. www.irs.gov/irm/part7/irm_07-025-003-cont01.html#d0e1479 2. Yes. 3. What yearly taxes? If you are referring to having programs...

Nonprofit Law: Nonprofit Lawyer Start Nonprofit, irs publication 557, www irs gov
irs publication 557, www irs gov, nonprofit corporation law: I receive questions like that often. The answer is it depends . If you have someone who is on the level of a good high school graduate and the nonprofit operation is not complicated. In order to have donations deductible by the donors according to...

Nonprofit Law: Nonprofit Subsidiary, harvey mechanic, www irs gov
harvey mechanic, www irs gov, nonprofit subsidiary: I do not believe that it is appropriate to use the word subsidiary in reference to a parent company that controls a nonprofit. A for-profit may, in accordance with the organizational documents of the nonprofit, have the power to appoint the directors, but...

Nonprofit Law: non fraternal organization, irs publication 557, irs publication 78
irs publication 557, irs publication 78, harvey mechanic: Your group of ladies would want 501(c)(3) organization status so that donations to you organization would be deductible as charitable contributions for federal income tax purposes. A 501(c)(3) organization needs to be exclusively charitable and may not, therefore,...

Nonprofit Law: non profit 20% give away, irs determination letter, harvey mechanic
irs determination letter, harvey mechanic, brookings institution: No. I am assuming from what you wrote to me that the organization is not a private foundation (you can confirm that on the IRS determination letter). A 501(c)(3) organization that is not a private foundation may accumulate funds for one or two years...

Nonprofit Law: non profit housed in a for profit, irs publication 78, deductible charitable contributions
irs publication 78, deductible charitable contributions, www irs gov: Try your local district attorney first, but sometimes those offices do not have the staff to get concerned. It would help if you had a few families join into the complaint. The States Attorney Generals Offices generally also have staffing issues and they...

Nonprofit Law: non-profit status of a church, harvey mechanic, www irs gov
harvey mechanic, www irs gov, 501 c 3 organizations: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. The IRS would have no objection as long as the church does not pay more than market rates. That would be prohibited...

Nonprofit Law: nonprofi inc michigan, public charity status, nonprofit incorporators
public charity status, nonprofit incorporators, irs 501c3: Right. Michigan is one of the few states that allows shares to be issued for nonprofit corporations. The shares may indicate that the shareholders control the election of board members, but the exact powers of the shareholders would be determined by http://bit.ly/5GolZb...

Nonprofit Law: nonprofit fundation, irs application, harvey mechanic
irs application, harvey mechanic, www irs gov: The two different types of 501(c)(3) organizations are called public charities or private foundations . A quick summary of the differences between public charities and private foundations can be found at: www.guidestar.org/news/features/foundations.jsp...

Nonprofit Law: nonprofit llc, irs gov, harvey mechanic
irs gov, harvey mechanic, private shareholders: If your purpose is to obtain IRS exemption status for a 501(c)(3) organization, then forget about the LLC. The IRS grants 501(c)(3) organization exemption status to LLCs that are properly organized and operated. However, it only would grant exemption to...

Nonprofit Law: Paid board members, www irs gov, inurement
www irs gov, inurement, 501 c 3 organizations: It appears from what you wrote that the coach is being paid for her coaching work but not for her work as a board member. I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations....

Nonprofit Law: Pass Through Accounts, booster organization, deductible donations
booster organization, deductible donations, informative answers: Pass-through accounts are treated by the IRS as to the benefit received by the individual. Therefore, if part of funds raised by a family are going to the beenfit of the family then that is considered taxable work for compensation. Also see: http://viewer.zoho.com/docs/tabZa1...

Nonprofit Law: Not For Profit - Individual Sport Question, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: As to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 6 where the IRS lists as not deductible Contributions to individuals who are needy or worthy. This includes contributions to a qualified...

Nonprofit Law: PTO funding of graduation and gifts, national pta, irs gov
national pta, irs gov, school graduation: Section 1.501(c)(3)-1(d)(3) of the Income Tax Regulations defines the term educational as relating to (a) the instruction or training of the individual for the purpose of improving or developing his capabilities or (b) the instruction of the public on...

Nonprofit Law: Can a person have a Non Profit Org that feeds into a For Profit, federal tax questions, www irs gov
federal tax questions, www irs gov, public charities: A conflict of interest is present whenever a director has a material personal interest in a proposed contract or transaction to which the 501(c)(3) organization may be a party. Therefore, in the situation you present, there is a conflict of interest,...

Nonprofit Law: piggyback onto non-profit org., harvey mechanic, food booths
harvey mechanic, food booths, legal answer: Why not, instead of working at the University, get some other means to obtain funds. I don t imagine that the University concession is going to be paying you that much anyway. Otherwise, I can not think of anymore information to give you at this time....

Nonprofit Law: privacy, fundraising chairperson, harvey mechanic
fundraising chairperson, harvey mechanic, winetasting event: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. There are no federal rights implicated. As for state rights, I have never seen any states that regulate such activities....

Nonprofit Law: For-profit school; non-profit support group, profit support group, basic educational materials
profit support group, basic educational materials, www irs gov: The ownership of the books should not be in the name of the for-profit school if the 501(c)(3) organization is donating for the books. But, if the ownership is in the name of the for-profit school, the 501(c)(3) organization will need to maintain records...

Nonprofit Law: property taxation and 501c3, community recreation center, harvey mechanic
community recreation center, harvey mechanic, basketball volleyball: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. However,...

Nonprofit Law: proxies, harvey mechanic, www irs gov
harvey mechanic, www irs gov, pflugerville texas: I have in my profile that this free forum is only for relevant federal exempt issues of 501(c)(3) organizations. Homeowners Associations generally are not exempt under 501(c) www.irs.gov/irm/part7/ch10s07.html#d0e93042 IRC 528... provides an elective...

Nonprofit Law: changing to public charity status, irs gov, harvey mechanic
irs gov, harvey mechanic, private foundation status: Exempt organizations determination letters state that if its mode of operation changes it should notify the IRS of the change so that the IRS can determine the effect on its exempt status. You can see that standard notification in the sample determination...

Nonprofit Law: Raffles, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: Raffles are controlled by State laws. This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. However, if you let me know which is your state I may be able to direct you and would only advise...

Nonprofit Law: Refunds, youth sports association, excess monies
youth sports association, excess monies, www irs gov: Youth sporting is considered in a favorable light by the IRS and youth who are funded by 501(c)(3) organization are considered just like any other charitable group by the IRS in that it is considered an exempt purpose. However, what you are referring to here...

Nonprofit Law: Removal of Board Member, harvey mechanic, nonprofit corporations
harvey mechanic, nonprofit corporations, 000022: What is the text in your bylaws as to the removal procedure for an officer? That would control, other than any particular contract that the Board had with the officer, if any. I have in my profile that this free forum is only for general questions relating...

Nonprofit Law: Request for White Paper Research From USTA (United States Tennis Association), federal freedom of information act, volunteer fire department
federal freedom of information act, volunteer fire department, us tennis association: The Federal Freedom of Information Act only applies to federal governmental agencies. The act explicitly applies only to executive branch government agencies. http://en.wikipedia.org/wiki/Freedom_of_Information_Act_(United_States)#Scope US Tennis Association...

Nonprofit Law: reimbursement of volunteer expenses, www irs gov, harvey mechanic
www irs gov, harvey mechanic, volunteer expenses: The IRS has the same rules as to reimbursements whether the company is a for profit or a nonprofit. See www.irs.gov/pub/irs-pdf/p535.pdf Business Expenses Details as to the Accountable plan start on page 41 That section is written for employees but...

Nonprofit Law: rental income, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, unrelated business taxable income: I am assuming that the church does not have any mortgage remaining on the parking lot land that it owns. See page 9 of IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations www.irs.gov/pub/irs-pdf/p598.pdf wherein we see Rents from...

Nonprofit Law: Sale of Parsonage by Church to Pastor, private inurement, private shareholder
private inurement, private shareholder, internal revenue code: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. The IRS would not allow the sale to the parsonage at less than the fair market value, unless the church is designating...

Nonprofit Law: Two Schools One Band Boosters, middle school parents, harvey mechanic
middle school parents, harvey mechanic, irs regulations: I just answered a related question from you, but here are some more details. Therefore, I will expand by stating that the IRS has not issued any prohibitions on separate accounting even for teams fundraising. The problem would be if the group was very small,...

Nonprofit Law: Two Schools One Boosters, harvey mechanic, irs regulations
harvey mechanic, irs regulations, booster organizations: Thank you for the compliment. You may do it either way, just so you don t grant funds based upon a family s membership in or fundraising for the booster organization. My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://snipurl.com/boostersirs...

Nonprofit Law: Starting a Wiccan Church, irs determination letter, community service effort
irs determination letter, community service effort, harvey mechanic: Yes, you are correct in my understanding that we can obtain a tax exempt status with the IRS without paying a fee. See the IRS Publication 557 Tax Exempt Status for Your Organization at: www.irs.gov/pub/irs-pdf/p557.pdf in the right column on page 21...

Nonprofit Law: State Not for Profit but not a 501(c)3, irs publication 557, other than private foundations
irs publication 557, other than private foundations, form 990 ez: See IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf at the middle column of page 10 ---Start of Excerpt-- Application for exemption pending. An or- ganization that claims to be exempt under sec- tion 501(a)...

Nonprofit Law: Can I set up my business as a non profit?, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: You are welcome. If you apply for exemption to the IRS, you may receive their question Please explain how your fees differ from an organization that ordinarily operates for profit. Are the fees payable directly to the organization? The IRS will want...

Nonprofit Law: starting non-profit to support private for-profit school, irs publication 557, www irs gov
irs publication 557, www irs gov, nonprofit corporation law: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for-profit business, you would need to establish a charitable trust, incorporate under a state s...

Nonprofit Law: stipend for clients in life-skills training center, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs instructions: If the payments are not based upon work performed then they are considered by the IRS as grants to a charitable class. Revenue Ruling 56-304 promulgates that Adequate records and case histories should be maintained to show the name and address of each...

Nonprofit Law: Tax deduction for purchase of Choir T-Shirts, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: 1. No. As to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 6 middle column under the heading Contributions You Cannot Deduct is :3. The part of a contribution from which you receive or...

Nonprofit Law: Tax write off, irs gov, harvey mechanic
irs gov, harvey mechanic, starting a nonprofit organization: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your question about setting up a nonprofit arm of a for-profit is not simply an issue of tax exemption but of entity...

Nonprofit Law: Tx HS Athletic Boosters, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs news: You wrote that the organization was never a non profit . The only way you could see their records is if the school board, as a condition of the booster organization using the school s name, demands an accounting and makes that public. Otherwise, you would...

Nonprofit Law: unconventional church structure, irs publication 78, deductible charitable contributions
irs publication 78, deductible charitable contributions, www irs gov: You can find out as to whether the organization is incorporated http://bit.ly/2WdlrY Watch out for the coffee, pizza parties and other small group operational expenses . See www.irs.gov/pub/irs-tege/eotopicc90.pdf On pdf page 10 we see, Even a small...

Nonprofit Law: volunteering at public golf courses, harvey mechanic, public golf courses
harvey mechanic, public golf courses, public golf course: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Yours is what is called an labor and wage issue. See http://viewer.zoho.com/docs/lcYOt which is a newspaper...

Nonprofit Law: writing in the memo line, irs publication 526, short term missions
irs publication 526, short term missions, harvey mechanic: As to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 6 where the IRS lists as not deductible Contributions to individuals who are needy or worthy. This includes contributions to a qualified...

Nonprofit Law: 501(c)3 accepting boat as donation, private yacht club, www irs gov
private yacht club, www irs gov, harvey mechanic: From page 2 of www.irs.gov/pub/irs-wd/0504031.pdf A section 501(c)(3) organization will not jeopardize its exemption even though it distributes funds to organizations that are not themselves charities. The exempt organization must ensure use of the...

Nonprofit Law: 501(c)(3) Church...cell phone in church name, harvey mechanic, www irs gov
harvey mechanic, www irs gov, gov pub: That is up to you, but then will would need to be used exclusively for church business or the individual s private use would need to be reimbursed. Specifically as to cell phones and reimbursements see the examples on page 5 of www.irs.gov/pub/irs-tege/apr05_itg_ak.pdf...

Nonprofit Law: 501 (c) (3) church ...benevolence, www irs gov, irs instructions
www irs gov, irs instructions, congregation size: Not generally. Many Churches and other 501(c)(3) organizations have what they call a Compassion Fund or Benevolence Fund or something similar. Those purposes are allowed by the IRS for Churches as long as the regular religious activities remain as the...

Nonprofit Law: 501 (c) (3) church ...benevolence, www irs gov, irs instructions
www irs gov, irs instructions, congregation size: Not generally. Many Churches and other 501(c)(3) organizations have what they call a Compassion Fund or Benevolence Fund or something similar. Those purposes are allowed by the IRS for Churches as long as the regular religious activities remain as the...

Nonprofit Law: 501 (c) (3) church ...cell phone for pastor, harvey mechanic, www irs gov
harvey mechanic, www irs gov, volunteer officers: Yes and that is part of the pastor s compensation that is taxable. www.irs.gov/govt/fslg/article/0,,id=167154,00.html is an IRS article about cell phones provided by employers. It was written specifically for government employers, but the rules apply...

Nonprofit Law: 501(c)(3) connection to for-profit company, public disclosure requirements, state government agency
public disclosure requirements, state government agency, unfair business practices: It appears that you might be a competitor. If you are you can write me at Harvey108@hotmail.com as to an issue of a lawsuit for unfair business practices, but, otherwise, I have in my profile that this free forum is only for general questions relating to...

Nonprofit Law: 501 (c) 3 Ohio Youth Cheer, www irs gov, harvey mechanic
www irs gov, harvey mechanic, george washington university: Under contract law, you received refund terms, and then after some time the organization wanted to modify those refunds terms without your permission and, therefore, the original refunds terms would not be legally modified. Harvey Mechanic, Attorney at...

Nonprofit Law: Can a 501(c)(3) parent organization transfer to another program?, harvey mechanic, cheerleading program
harvey mechanic, cheerleading program, cheer program: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: 501c3, irs web page, irs gov
irs web page, irs gov, harvey mechanic: You should first ask that grant maker what documents will be required for you to submit. If they require a copy of a determination letter from the IRS that the organization is exempt under section 501(c)(3), not as a private foundation, then you would definitely...

Nonprofit Law: One 501c3 donating equipment to another, irs gov, harvey mechanic
irs gov, harvey mechanic, irs rule: I am assuming that the recipient organization has received a determination letter from the IRS that the organization is exempt under section 501(c)(3), not as a private foundation. There is no IRS rule stating that the donating organization needs a unanimous...

Nonprofit Law: 501c3 statis, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs news: Complaints could go to your State s Attorney General s Office as that office generally oversees charities within the state. If the action is criminal then your local district attorney may be interested in prosecuting as at: http://viewer.zoho.com/docs/tzcmai...

Nonprofit Law: 501c3 tax question, other than private foundations, form 990 ez
other than private foundations, form 990 ez, irs gov: At least file the 990-n by May 17th. Tax-exempt organizations (other than Private Foundations which need file form 990-PF) with annual gross receipts that are normally greater than $25,000 must file Form 990 or Form 990-EZ. Those exempt organizations with...

Nonprofit Law: 501c3 violation, lease purchase agreement, www irs gov
lease purchase agreement, www irs gov, harvey mechanic: It may be a violation if the 501(c)(3) organization is paying more than market rates. The IRS has published at www.irs.gov/irm/part7/irm_07-025-003-cont02.html#d0e4718 ---Start of Excerpt-- Where an exempt organization engages in a transaction with an ...

Nonprofit Law: 501ce organizations, harvey mechanic, www irs gov
harvey mechanic, www irs gov, income tax withholding: You don t have any option. It only depends upon whether the IRS would classify the worker as an employee or an independent contractor. There are many factors that the IRS uses to conclude whether someone is an employee or an independent contractor and...

Nonprofit Law: 990 ez, harvey mechanic, net assets
harvey mechanic, net assets, fund balances: What about line 19 Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with end-of-year figure reported on prior year’s return) that is in Part I and should include the real estate value? Harvey Mechanic, Attorney...

Nonprofit Law: Is sports charitable, harvey mechanic, charitable activity
harvey mechanic, charitable activity, law question: You are welcome. The IRS has taken a position that [a]n organization may be educational within the meaning of IRC 501(c)(3) if it teaches sports to youth or by being affiliated with an exempt educational organization. Such educational organizations...

Nonprofit Law: Annual Meeting - Agenda, harvey mechanic, nonprofit corporation law
harvey mechanic, nonprofit corporation law, 501 c 3 organizations: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Generally the Board may take something off the Agenda unless there is something in its articles of incorporation or...

Nonprofit Law: Band boosters want to pay part of trip, band booster club, harvey mechanic
band booster club, harvey mechanic, irs regulations: The band booster club may pay for part of the trips, for example, only for the children who can not afford the trip or only for the individulas who they consider to be better musicians. The 501(c)(3) booster organization may not, however, use reasons that...

Nonprofit Law: Baseball League Savings account, harvard law school, irs determination letter
harvard law school, irs determination letter, charitable endowments: I am assuming from what you wrote to me that the organization is not a private foundation (you can confirm that on the IRS determination letter). A 501(c)(3) organization that is not a private foundation may accumulate funds for years, as long as it...

Nonprofit Law: Benevolence, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: 1. If the the church does not give the donor an acknowledgement that the funds were a charitable contribution, then there is nothing illegal by the church simply accepting the funds to be passed on to a beneficiary. Otherwise, if the church gave such an acknowledgment...

Nonprofit Law: Board of directors?, harvey mechanic, public charity
harvey mechanic, public charity, family marriage: Yes, if you are referring to a public charity, the IRS requires at least 3 directors and they must not have control by relations (by family, marriage, or business). If you want a private foundation, the minimum is 1. Thank you for asking. Harvey Mechanic,...

Nonprofit Law: Board Meeting for vol Fire Department, harvey mechanic, vol fire department
harvey mechanic, vol fire department, carl ginsberg: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Members rights to inspection of a 501(c)(3) organization s financial records in details such as you are asking about...

Nonprofit Law: Board Membership, harvey mechanic, nonprofit corporations
harvey mechanic, nonprofit corporations, 000022: http://law.justia.com/texas/codes/bo/002.00.000022.00.html are the Texas Code sections for Nonprofit Corporations . Specifically see § 22.203. BOARD MEMBER ELIGIBILITY REQUIREMENTS. A director of a corporation is not required to be a resident of...

Nonprofit Law: Booster Club Fundraising, www irs gov, irs rule
www irs gov, irs rule, gym owners: You are allowed to raise funds only for what the IRS would consider a normal business expense. The IRS rule for what nonprofits may spend money on is similar to the standard that the IRS uses when determining what is a valid business expense for an ordinary...

Nonprofit Law: board of directors, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: I would not be able to answer until I reviewed your internal documents. I would be willing to work on your matter, but I would need to spend a substantial amount of time and that would be beyond the scope of my offer of free services. If you want to hire...

Nonprofit Law: booster club board members filled by ex owners, www irs gov, harvey mechanic
www irs gov, harvey mechanic, board member position: You would need to check the articles of incorporation and bylaws of your organization to see how Directors are appointed. See www.irs.gov/pub/irs-tege/eotopica93.pdf starting on pages 11 Private Facility Owners which discusses prohibited private benefit...

Nonprofit Law: booster disbursements, unrelated business income, www irs gov
unrelated business income, www irs gov, irs regulations: The point of the Scouts an the 1099 is that, if you want individuals to earn money and decide how to spend that money, then those funds are considered taxable earnings to the individuals. Now, if you want to jump over that issue, still a 501(c)(3) organization...

Nonprofit Law: Change in corp status, harvey mechanic, s corp
harvey mechanic, s corp, s corporation: States generally allow certain conversions, but not generally from a S corporation to a nonprofit corporation. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though this forum is not for such...

Nonprofit Law: Change irs status from 501c4 to 501c3, irs publication 557, www irs gov
irs publication 557, www irs gov, harvey mechanic: First you would amend your articles of incorporation through the state s secretary of state s office - corporation division. See the IRS Publication 557 Tax Exempt Status for Your Organization at: www.irs.gov/pub/irs-pdf/p557.pdf in the right column...

Nonprofit Law: Change of mission, harvey mechanic, public health problem
harvey mechanic, public health problem, 501 c 3 organizations: No, there are no limits as long as you have exclusively charitable, educational or religious activites as allowed for 501(c)(3) organizations. However, exempt organizations determination letters state that if its mode of operation changes it should notify...

Nonprofit Law: Charging Fees, harvey mechanic, many nonprofit organizations
harvey mechanic, many nonprofit organizations, charge membership: Yes, many nonprofit organizations charge membership fees or fees for services rendered. For example nonprofit Universities charge fees for tuition, nonprofit community swimming pools charge membership fees. Thank you for asking. Harvey Mechanic, Attorney...

Nonprofit Law: Cheer booster mandatory fundraising, harvey mechanic, irs regulations
harvey mechanic, irs regulations, school cheer: Yes. A 501(c)(3) booster organization may not require work for funding. In denying exemption to a purported 501(c)(3) organization booster organization, in 1992 the IRS at http://viewer.zoho.com/docs/s2ca6g on page 6 stated The reason you were created...

Nonprofit Law: Church Problem :, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, irs: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: Cooperative Preschool, www irs gov, transition class
www irs gov, transition class, gov pub: I am assuming that the nonprofit is a 501(c)(3) organization. The IRS does not allow 501(c)(3) organizations to give someone more compensation than is reasonable. The IRS looks at many factors if it wants to allege that someone is getting excess benefits....

Nonprofit Law: coach fee, www irs gov, harvey mechanic
www irs gov, harvey mechanic, form 1099 misc: The employees receive W-2s and an independent contractor a 1099 Misc from the corporation (nonprofit or otherwise). A individual may not be a business but still, if not an employee would receive the 1099 for any payments over $600. See www.irs.gov/pub/irs-pdf/i1099msc.pdf...

Nonprofit Law: coaches pay, harvey mechanic, www irs gov
harvey mechanic, www irs gov, case histories: A 501(c)(3) organization may grant funds to a coach or other advisor if the Board of the 501(c)(3) organization concludes that that funding will help the targeted beneficiaries (the youth). The IRS has written in a memo on page 2 of www.irs.gov/pub/irs-wd/0504031.pdf...

Nonprofit Law: coaches pay, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: It is not clear from what you wrote, but, if you are granting benefits to families, at least in part, based upon the families work, that is taxable compensation. See starting at the bottom of page 2 of www.irs.gov/pub/irs-wd/02-0041.pdf where the IRS wrote...

Nonprofit Law: conversion to 501c3 from a 501c4, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: On the right column of that page 21 of publication 557 is ---Start of Excerpt-- • Churches, interchurch organizations of lo- cal units of a church, conventions or as- sociations of churches, or integrated auxiliaries of a church, such as a men’s or women’s...

Nonprofit Law: Dissolution of nonprofit -- Delaware, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: I would need to know the subsection of IRC 501(c) under which the organization was incorporated. You can find that in the articles of incorporation. If it is a 501(c)(3) organization, I would need to know if it is a private foundation. After you reply I will...

Nonprofit Law: Donation for Particular Individual?, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: As to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 6 where the IRS lists as not deductible Contributions to individuals who are needy or worthy. This includes contributions to a qualified...

Nonprofit Law: Donations used towards families with financial hardship, irs publication 526, irs gov
irs publication 526, irs gov, family hardship: As to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 6 where the IRS lists as not deductible Contributions to individuals who are needy or worthy. This includes contributions to a qualified...

Nonprofit Law: Fund raising by a non-profit for the benefit of a terminally ill individual to pay off his mortgage, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: First it is important to see IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 6 where the IRS lists as not deductible Contributions to individuals who are needy or worthy. This includes contributions to a qualified organization...

Nonprofit Law: Funding raising for church events, harvey mechanic, irs rule
harvey mechanic, irs rule, profit church: I don t understand what you mean by selling tickets for raising funds . What entity is selling the tickets? What do the buyers of the tickets receive in exchange for the sale price? After you give me that information I will reply further. Harvey Mechanic,...

Nonprofit Law: Fundraiser limits 501c3, harvey mechanic, www irs gov
harvey mechanic, www irs gov, booster organization: There are not IRS published limits. However, see Fund Raising at: www.irs.gov/pub/irs-tege/eotopicl82.pdf as to the type of fundraising that is allowed to maintain 501(c)(3) organization status and to avoid having unrelated business taxes due from...

Nonprofit Law: Fundraising, irs publication 557, having trouble finding information
irs publication 557, having trouble finding information, www irs gov: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for-profit business, you would need to establish a charitable trust, incorporate under a state s...

Nonprofit Law: filing form 1120, if under a 501 (c) 3 umbrella, irs publication 557, www irs gov
irs publication 557, www irs gov, harvey mechanic: What you are referring to is called by the IRS group exemption. Group Exemption is discussed starting on the right column of page 6 to page 7 of IRS Publication 557 at www.irs.gov/pub/irs-pdf/p557.pdf and at length at: www.irs.gov/pub/irs-pdf/p4573.pdf...

Nonprofit Law: forming the board, harvey mechanic, mr mechanic
harvey mechanic, mr mechanic, new york not for profit corporation law: I am assuming from what you wrote that the American Bard Theater Company has been incorporated as a New York Not-for-Profit Corporation. The New York Not-for-Profit Corporation Law is at http://snipurl.com/nynpcl Specifically, Article 7 deals with Directors...

Nonprofit Law: Granting Awards, www irs gov, harvey mechanic
www irs gov, harvey mechanic, scholarship prizes: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. You qeustion about the recipients is an individual tax question, however. I will direct you somewhat. The Internal...

Nonprofit Law: Gymnastics Nonprofit Booster Club, harvey mechanic, gymnastics club
harvey mechanic, gymnastics club, 501 c 3 organizations: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. The IRS would not have any issue as long as the two organizations did not confuse the public as to their different...

Nonprofit Law: High School Booster Club Scholarships, booster club officers, high school booster club
booster club officers, high school booster club, www irs gov: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. But generally...

Nonprofit Law: High School Booster Club, school hockey team, high school booster club
school hockey team, high school booster club, www irs gov: There are many high school booster organizations that qualify as 501(c)(3) organizations with the IRS. My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://snipurl.com/boostersirs and you should first read that and then...

Nonprofit Law: Income for donee's, harvey mechanic, employee achievement
harvey mechanic, employee achievement, 501 c 3 organizations: I am assuming that you are referring to grants by 501(c)(3) organizations to individuals who are U.S. taxpayers. Some grants, like scholarships are taxable as a well as grants to employees of the 501(c)(3) organization and grants in exchanges, but generally...

Nonprofit Law: Individual Accounts, private foundation grants, unrelated business income
private foundation grants, unrelated business income, www irs gov: Such sales credit is taxable compensation. See starting at the bottom of page 2 of www.irs.gov/pub/irs-wd/02-0041.pdf where the IRS wrote in a related matter: You have asked whether issuing a Form 1099 for each Scout receiving such benefits would negate...

Nonprofit Law: IRS stipulations, harvey mechanic, irs rule
harvey mechanic, irs rule, 501 c 3 organizations: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. There is no IRS rule with regard to religous non-profits handling of designated contributions. This an issue called...

Nonprofit Law: Loans to Individual who is employed by 501 (c) (3), irs publication 557, public benefit corporation
irs publication 557, public benefit corporation, harvey mechanic: If the loan is inadequately secured and that is given to an insider then the IRS treats the proceeds as compensation to the insider which may result in a total of excessive compensation to that person which is a violation of IRS regulations. www.irs.gov/irm/part7/irm_07-025-003-cont02.html#d0e4749...

Nonprofit Law: Loans from a non-profit, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs publication: Internal Revenue Code section 501(c)(3) which is at: http://snipurl.com/7s89j and it has, in part, that the 501(c)(3) organization must be operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational...

Nonprofit Law: Management and general salaries, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs news: You are welcome. Complaints to the IRS regarding Exempt Organizations are discussed at www.irs.gov/charities/article/0,,id=131651,00.html which has mailing address and then the details are in a pdf that is linked on that page as Fact sheet 2002-10...

Nonprofit Law: Mandatory Membership, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs news: Well it would depend upon the extent of the requirements involved in membership. If membership require a fee or fundraising then the organization could lose its 501(c)(3) organization status as a cooperative organization. Complaints to the IRS regarding Exempt...

Nonprofit Law: Memorial Fund, harvey mechanic, income tax returns
harvey mechanic, income tax returns, baseball diamond: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. However, I will inform you that if you are not engaged in any trade or business, then you would not need to file tax...

Nonprofit Law: Memorial Fund Taxation, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: The donations are not deductible as charitable contributions for federal income tax purposes by the donors. As to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 6 where the IRS lists as not...

Nonprofit Law: membership dues/contribution, irs publication 526, harvey mechanic
irs publication 526, harvey mechanic, www irs gov: From first column of page 4 of IRS publication 526 as to charitable contributions at www.irs.gov/pub/irs-pdf/p526.pdf Membership fees or dues. You may be able to deduct membership fees or dues you pay to a qualified organization. However, you can deduct...

Nonprofit Law: Need to find IRS rules for non-profits, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: http://law.justia.com/georgia/codes/14/14-3.html is the Georgia Nonprofit Corporation Code as we see at section 14-3-101 This chapter shall be known and may be cited as the Georgia Nonprofit Corporation Code. http://law.justia.com/georgia/codes/14/14-3-101.html...

Nonprofit Law: Non Profit Corporation, harvey mechanic, nonprofit corporation law
harvey mechanic, nonprofit corporation law, nonstock corporations: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Most states do not allow nonprofit corporations to issue stock. I will direct you to: Maryland Corporations and...

Nonprofit Law: Non-Profit employee meals, www irs gov, harvey mechanic
www irs gov, harvey mechanic, employee meals: You would not be able use them as expenses against your own business income but as a personal charitable deduction and you will need to arrange that the 501(c)(3) organization gives you proper documentation. See www.irs.gov/pub/irs-pdf/p526.pdf at page...

Nonprofit Law: Non Profit Rent, irs publication 526, financial accounting standards
irs publication 526, financial accounting standards, financial accounting standards board: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. You are asking about something else, which is an accounting issue of a for-profit entity. I do know something about...

Nonprofit Law: Non-Profits without a 501 c 3, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: I am assuming that your only income for the year 2009 was that $12,000 in donations. I am also assuming that you did not have gross income greater than $5000 for any year before 2009 and that you a properly incorporated as a 501(c)(3) organization in Indiana...

Nonprofit Law: Non-profit conducting foreign work, irs publication 557, www irs gov
irs publication 557, www irs gov, nonprofit corporation law: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for-profit business, you would need to establish a charitable trust, incorporate under a state s...

Nonprofit Law: Non-profit or for-profit?, federal contract opportunities, irs gov
federal contract opportunities, irs gov, harvey mechanic: Internal Revenue Code section 501(c)(3) which is at: http://snipurl.com/7s89j has, in part, that the 501(c)(3) organization must be operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes...

Nonprofit Law: Non-profit Status Dormant, irs publication 78, deductible charitable contributions
irs publication 78, deductible charitable contributions, www irs gov: The first thing you should do is file a Form 990-N, or e-Postcard by May 15th. www.irs.gov/charities/article/0,,id=169250,00.html Otherwise, you would lose any federal exemption that you might have. Next you would check to see if the organization has...

Nonprofit Law: Non profit school teacher compensation, www irs gov, private inurement
www irs gov, private inurement, school membership: The IRS does not allow 501(c)(3) organizations to give someone more compensation than is reasonable. The IRS looks at many factors if it wants to allege that someone is getting excess benefits. The first factor is how many hours weekly the person is...

Nonprofit Law: Nonprofit, unrelated business taxable income, harvey mechanic
unrelated business taxable income, harvey mechanic, www irs gov: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. See page 9 of www.irs.gov/pub/irs-pdf/p598.pdf wherein we see Rents from real property... are excluded in computing...

Nonprofit Law: non profit, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: I would need to know the subsection of IRC 501(c) under which the organization was incorporated. You can find that in the articles of incorporation. If it is a 501(c)(3) organization, I would need to know if it is a private foundation. After you reply I will...

Nonprofit Law: non-profit, u s treasury department, harvey mechanic
u s treasury department, harvey mechanic, www irs gov: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. See www.irs.gov/pub/irs-wd/0504031.pdf for details about international grants to and international activities of U.S....

Nonprofit Law: non-profit boards, harvey mechanic, nonprofit public benefit
harvey mechanic, nonprofit public benefit, 501 c 3 organizations: The IRS does not have any such rule prohibiting such paid officers who are also employees. However, the IRS does not allow 501(c)(3) organizations to give someone more compensation than is reasonable. The IRS looks at many factors if it wants to allege...