About Experts Sitemap - Group 38 - Page 39 2016-07-19

Non-US Laws: german business that failed to deliver, peter koch, berlin business
peter koch, berlin business, hamburg germany: Dear Mr. Moore: Unfortunately, German thoroughness & attention to detail are not as widespread nowadays as they used to be. Anyway, based on the facts you have provided, you should be entitled to complete and correct delivery of the merchandise or at...

Non-US Laws: German expat in US with need to plan estate, german expat, germany insurance
german expat, germany insurance, rules of conflict: Dear Arno, first, please excuse the delay of the reply. As to your questions, the answer mainly depends on which court your daughters would turn to. If they were to turn to a US court, there would be no problem, because under the US rules of conflict of...

Non-US Laws: child custody, chinese lawyer, chinese courts
chinese lawyer, chinese courts, american lawyer: Hi Brittany, In my opnion, you can try these ways to to get legal and physical custody: 1, sue to court for confirm custody of the son; 2, go to civil affairs bureau, apply for a custody proof. 3, any Chinese document should be notarial certification...

Non-US Laws: German Will by US citizen, peter koch, inheritance tax
peter koch, inheritance tax, german husband: Dear Tara: You and brother will not have to pay inheritance tax in both countries, because there is a treaty between Germany and the US that is intended to prevent double taxation in the area of inheritance. Best regards, Peter Koch, LL.M., MBA Attorney...

Non-US Laws: The Trans Pacific Partnership trade talks, legal sanctions, peter koch
legal sanctions, peter koch, national parliament: Dear Michael: Generally, any Agreement signed by a government has to be ratified by the national parliament before it can go into effect. If there is brought public opposition, there is a good chance the parliament is not going to ratify the agreement so...

Non-US Laws: international inheritance, double taxation agreements, german lawyer
double taxation agreements, german lawyer, inheritance tax: Unless the deceased had not been a US citizen or had not maintained his/ her residence in the US, as a German lawyer I would believe, that there are no inheritance tax implications. However, your girl friend might be subject to income taxation (especially...

Non-US Laws: Unsigned printed letter, peter koch, legal traditions
peter koch, legal traditions, office content: Dear Leo, let me answer your questions as follows: 1. Sure, it is possible. 2. He can claim that. Whether such claim is considered believable depends on the circumstances. 3. In some jurisdictions a court could order a party to submit its fingerprints...

Non-US Laws: Cell Phone Call Recorder Application.
Dear Prashant, the answer to your question differs widely from jurisdiction to jurisdiction. While in most jurisdictions the recording of telephone conversations by a participant itself is not illegal, regardless of the permission of the other participant,...

Non-US Laws: Judge and Lawyer Dual Roles ?.
Dear Prashant, please excuse the delay in response. To the best of my knowledge, there is no jurisdiction in which a sitting judge can simultaneously act as a lawyer. I even did some research, but still could not find any indication to the contrary. ...

Non-US Laws: Divorce, alameda county california, guangzhou china
alameda county california, guangzhou china, visa renewal: Hi Casson, Although you and your wife registered your marriage in Guangzhou, China, your wife are US citizen and live in US now, a US court would be much more suitable for your case. I don t know why the Alameda County court refused your case, and present...

Non-US Laws: divorce
Hi nio, If you and your wife want get a Chinese Divorce documents, you both need come back to China by yourself. I m not sure whether you and your wife can come back to China. So my suggestions is you can try to get divorce documents form US, since you...

Non-US Laws: Vehicle Damage Claim Legal Case.
Usually, car crashes are settled with the third party insurance of the damaging car owner. However, a civil legal suit can also be filed at the court by the car owner who suffered the damage. Furthermore, the public prosecution office can independently file...

Non-US Laws: (new) lex mercatoria, incoterms, lex mercatoria
incoterms, lex mercatoria: Incoterms are a classical example of the new lex mercatoria because they have not been enacted by a supernational body and/ or ratified by all the coutries. Although they are world widely respected among merchants they are not a formal source of law. I would...

Non-US Laws: Public disclosure., social media, disclosure
social media, disclosure, debtor: Your suggested action is generally allowed. However, please note that pursuant 186 of the German Penal Code: (http://dejure.org/gesetze/StGB/186.html) you would commit a defamation offense if you cannot prove your claim. If you have receipts, notes, etc....

Non-US Laws: An American in Italy!!!!, american embassy in rome, american passports
american embassy in rome, american passports, cocaine problem: Miss Gayle, as far as I understood about your husband problem you can obtain easily both the provisional separation judgement and after the divorce. No doubt on the fact that the Judge will appoint you as tutor of your children ordering your husband to...

Non-US Laws: auditor litigation risk in China, litigation risk, dxz
litigation risk, dxz, legal liability: Dear Tina Wang, You are welcome to ask any question about the CPAs legal liability to third parties in China. for my master s thesis is on the programe. rgds. ABSTRACT There are many differences between the circles of law and accounting...

Non-US Laws: Doing business in China, equity joint ventures, doing business in china
equity joint ventures, doing business in china, cooperative businesses: Before answering your question, I would like to introduce the normal Chinese Foreign Investment Form. 1. Sino-foreign joint ventures(Joint venture, JV); 2. Cooperative businesses(Contract venture, CV); 3. Exclusively foreign-owned enterprises(Wholly Foreign...

Non-US Laws: Cavo d`antenna, antenna tv, cavo
antenna tv, cavo, dell: Secondo la normativa vigente in materia di impianti assolutamente proibito utilizzare le medesime condutture per il passaggio di cavi per l energia elettrica unitamente a quelli per altri servizi ad esempio telefono o antenna TV. Non esistono seri motivi...

Non-US Laws: Chinese Passport, litigation support company, public security bureau
litigation support company, public security bureau, government branch: re: Chinese Passport. Dear Mr. Toby M Edwards, I m glad to answer your question. I know your company from your website that Round Table Group is an expert services firm bringing you access to 10,000 top academic and industry experts who serve as consultants...

Non-US Laws: Crime commited on the high seas, casino boats, flying flag
casino boats, flying flag, sea law: This question has to be purposed to an expert on the laws of the state whose the casino is flying flag. As a general rule, according to international sea law a vessel in international waters must accomplish the laws of flying flag state. The competent Court...

Non-US Laws: child custody in a divorce, award custody, chinese friend
award custody, chinese friend, dxz: Hi Steve, With regard your friend s case, there would be several stages in the divorce proceeding. 1. If the couples can get an agreement on the divorce, they can go to the civil administration bureau for a divorce by agreement; 2. If they can t divorce...

Non-US Laws: Division of inheritance, italian laws, home in italy
italian laws, home in italy, descion: According to italian laws when a person dies without leaving a will the inheritance must be divided among the children in equal shares. In this case it seems that the occupying sibling do not has any special right against other siblings. Should he decide...

Non-US Laws: Divisionn of Inheritance, deceased parents, property in italy
deceased parents, property in italy, santini: Who possess the home as owner for more than 20 years is entitled to claim him self as real sole owner. This means that if she recognize to not having possessed the home as owner, i.e. asking the other owners to sale their share, she do not have any right...

Non-US Laws: Divorce decree from China?, divorce proceedings, divorce certificate
divorce proceedings, divorce certificate, divorce decree: Dear Bob, sorry for answer late. In China if the 2 parties can get a agreement on the divorce, partition of property and debt and child bring-up, they can go to the local Civil Affairs Bureau for apply for a divorce certificate. If they cann t enter...

Non-US Laws: Divorcing my husband who lives in Italy, divorce in italy, embassy in italy
divorce in italy, embassy in italy, getting a divorce: Dear Janice, I suppose this could be a good idea. I do not know how this proceeding require in the States, but I think that this could be handled easier and quicker rather than in Italy. Obviously you need a full copy of the paperwork duly translated...

Non-US Laws: divorce enforcement in china, long arm jurisdiction, chinese citizen
long arm jurisdiction, chinese citizen, impartial resolution: Your question is very interesting. I think the Nevada court took the case because the wife is lived in Nevada, and the husband is a Us citizen. So the Nevada court took the case for the long arm jurisdiction principle If the son have an US nationality,...

Non-US Laws: Fraudulant signature on a deed, public prosecutor, italian laws
public prosecutor, italian laws, brescia italy: According to italian laws you can file a petition for the deed is declared false and or ask the Public Prosecutor to charge someone for falsifying the signature. I suggest you to appoint a lawyer in Brescia to examine documents and arrange a proper defense....

Non-US Laws: Divorce decree from China?, hong kong banks, chinese citizen
Non-US Laws: Divorce decree from China?, hong kong banks, chinese citizen, courts have jurisdiction

Non-US Laws: Divorcing my husband who lives in Italy, embassy in italy, straigt
Non-US Laws: Divorcing my husband who lives in Italy, embassy in italy, straigt, power of attorney

Non-US Laws: foreigners as legal assistants in CZ, anglo american system, international lawyers
anglo american system, international lawyers, czech university: Dear keith, I suppose there is no way hou wo by-pase the necessity of the legal education, to work as the attorney at law. The problem is, that GENERALLY our legal system in the attorneys at law offices does not know anything as paralegals . In anglo. american...

Non-US Laws: hua qiao, chinese nationality, nationality law
chinese nationality, nationality law, dual nationality: Dear sirs, According to NATIONALITY LAW of PRC, you are not born with a Chinese nationality. For you are not born in China and your parents is not Chinese nationals. Also you are not qualified for naturalizing. Unless: (1) you are near relatives of...

Non-US Laws: Inheritance distribution, global estate, adult children
global estate, adult children, deceased person: According to our law when someone dies his goods must be considered as a global estate and must be divided in percentage. In the case you proposed the wife will receive 1/3 and the four sons will receive 1/6 each one of the estate of deceased person. Any donation...

Non-US Laws: Inheritance Law in Italy, inheritance law, santini
inheritance law, santini, husband and wife: It depends on which law is applicable to your marriage. In Italy husband and wife are entitled to choose before the marriage if they prefer add their own propreties or maintain them severally. If your only link with Italy is this house the inheritance will...

Non-US Laws: Inheritance laws in Province of Udine,Italy, sole beneficiary, inheritance laws
sole beneficiary, inheritance laws, udine italy: According to Italian civil code your father is entitled to one sixth. Due to your father did not lived in the house he do not has to pay any taxes. His sister, (it is not clear if she is still alive), is entitled to live in the until the sale or division...

Non-US Laws: Inheritence Laws, property in italy, business land
property in italy, business land, grand mother: If your grand mother passed without a will the inheritance must be divided in equal shares between her children. Your mother could appoint a lawyer in Italy to protect hers rights against her sister. This is the easiest way to proceed. Your/your mother...

Non-US Laws: Inmigration, emigrar, profesion
emigrar, profesion, de mayor: Estimado Ernesto: Emigrar al Canada es posible. La respuesta por facil no resulta segura. Se necesita tener una profesion que sea de interes al gobierno canadiense, usted la tiene, la experiencia tambien es importante, tambien la posee. Ademas necesita...

Non-US Laws: Italian Immigration law., italian citizen, italian citizenship
italian citizen, italian citizenship, italian immigration: Generally speaking a person to obtain the italian citizenship must be married to an Italian citizen at moment which the request is filed. It is very difficult to examine this position without having deep informations, therefore I suggest you to request...

Non-US Laws: Italian inheritance laws, who gets what?, italian citizenship, italian citizen
italian citizenship, italian citizen, inheritance laws: Generally speaking you as here of your father have the right to get your heritage share. Otherwise there are a lot of different aspects to be considered in each case. Probably the notaio examined your situation much deeply proposing question and obtaining...

Non-US Laws: Italian property, rough calculation, monterotondo
rough calculation, monterotondo, hourly basis: When a lawyer is instructed by a foreign private client often asks to be paid in advance for his attendance, to avoid the risk of an outstanding. A rough calculation of a lawyer s fees can be made on the basis of 3% of the value of the case, but this is just...

Non-US Laws: Italian real estate, buying a home in italy, public notary
buying a home in italy, public notary, home in italy: Buying a home in Italy is quite simple, the whole process is been executed through a public notary who ascertain the right of property of the seller and provides to enrole the act of sale in the public registry. Taxes are between 3 and 7 percent of the value....

Non-US Laws: This is more of an interesting..., foriegn embassy, us embassy in italy
foriegn embassy, us embassy in italy, embassy in italy: Usually the jurisdiction in this kind of crimes is ruled by internal laws. This it means that the Embassy employees will require the assistance of U.S. Police and viceversa. Please note that the extraterritorialy of the embassy does not allow anybody to...

Non-US Laws: Legal Representation, divorce proceedings, separation and divorce
divorce proceedings, separation and divorce, illegal behaviour: Dear Jeff, contacting a person knowing that he appointed a lawyer to handle the matter is absolutely forbidden, and the consequences are very serious. In fact the Bar Association (Consiglio dell Ordine degli Avvocati)competent is fully entitled to charge...

Non-US Laws: law, contact and breach of., doctrine of frustration, j lauritzen
doctrine of frustration, j lauritzen, force majuere: You re right, it s not my area of law, but these two cases might help: J LAURITZEN AS v WIJSMULLER THE SUPER SERVANT TWO (1990) CA 12/10/89 SHIPPING - CONTRACT DOCTRINE OF FRUSTRATION - UNENFORCEABLE ORDERS : DAMAGES - ALTERNATIVE TRANSPORT The shipowners...

Non-US Laws: Money to a husband, divorce procedure, hell on earth
divorce procedure, hell on earth, italian law: The situation explained is out of italian law considering that this financing contract has been carried out in Nicaragua then the local law is applicable. Just in the case a Nicaragua Court will issue a judgement condemning the husband to pay back the sum,...

Non-US Laws: military serice, cincinnati ohio, yashwant
cincinnati ohio, yashwant, dear mr: dear liz i am sorry couldnt reply to your question earlier. india does not require its citizens to cumpolsorily register in the army. a citizen is free to either enroll or not to enroll compulsory enrollment is prevalent in countries like israel etc. yashwant...

Non-US Laws: NA, housing department, refundable
housing department, refundable, landlord: You have to understand [1] that I am in a different country, [2] housing law is not my field, and [3] each state has its own laws about rental properties. In some states, there is no specific law dealing with this issue. Looking at it from a purely practical...

Non-US Laws: Names of Data Protection Laws in different Countries, unfair competition act, data protection act
unfair competition act, data protection act, asian regions: I hope I understood you right. Data protection intends the protection of private data against their use by public authorities and private companies. In Germany we have the Federal Data Protection Act which implements a respective EU directive. For an English...

Non-US Laws: Negative Provocation, nsw supreme court, rational decision
nsw supreme court, rational decision, provocation: This matter is outside of my usual areas of law. From memory the issue which is being referred to is that the person who was accused of killing must have been proven to have intended the death of the person who died. If there is a successful defence...

Non-US Laws: Pension rights?, breach of contract, cost of living increase
breach of contract, cost of living increase, pension payments: This is outside my expertise, and you must accept this on that basis, but a preliminary view is that this breach does not legally entitle you to terminate the pension and seek to renegotiate. In fact, on the information you have provided, it appears that...

Non-US Laws: Personal Injury, occupiers liability act, occupiers liability act 1984
occupiers liability act, occupiers liability act 1984, pain killers: The owner of a premises open to the public has a duty at common law and under the Occupiers Liability Act 1984 to ensure that the public is safe when using the premises. The owner of the caf should have made sure that the wet floor was cordoned off and a...

Non-US Laws: Professional Negligence, masseusse, professional negligence
masseusse, professional negligence, initial consultations: Hello Cameo, it may be that you have suffered an injury of some sort in having your neck rested on the basin in an awkward way. If you would like to look into the matter further you should talk to a local lawyer in your part of the world. Lawyers often...

Non-US Laws: Property Inheritance Law, property inheritance, inheritance law
property inheritance, inheritance law, italian civil code: According to italian Civil Code the assets left without a will when someone passes are equally divided among his children. The land property law allow the parties to divide a land or an house by share (i.e. 50% 50%)but not by rooms excepted the case which...

Non-US Laws: Property Inheritance, property inheritance, italian civil code
property inheritance, italian civil code, santini: Your father is fully entitled to file an application for division of the inheritance before the competente Court according to art. 713 Italian Civil Code. The Judge will appoint an expert to evaluate the different assets and will fair divide the estate if...

Non-US Laws: passport, british passport, criterias
british passport, criterias, nationality: Hello, This might be the case. But it depends upon too many criterias, which you did not give to me. It might depend upon your age, your current nationality, the years you and/or your father has/have spent in the UK, etc. Generally, it should be the...

Non-US Laws: Real Estate fees for sale of warehouse, asking price, friday morning
asking price, friday morning, lira: It is very difficult to calculate exactly the costs related to a sale of a warehouse but you can considere that taxes and costs for transfer and register the sale are on the buyer. The seller have to pay the costs of his legal counsellor. Legal fees are...

Non-US Laws: Real Estate Law, independent legal advice, home in italy
independent legal advice, home in italy, property in italy: According to our internal law the Notary is compelled to obtain the whole technical and legal information on the home situation due to the building and refitting licence together with the plans must be attached to the act of sale and the Notary must ascertain...

Non-US Laws: real estate law, property in guangzhou, guangzhou china
property in guangzhou, guangzhou china, 163: ַݽΰǼǣ һǼ зز֤ķݳۣ׵Ӧǩͬ걨ɽ۸񣬵зز ׹͵Ǽȡز֤ 2Ѻңڰ׹ͬʱѺǼǣ˷زȨ֤С...

Non-US Laws: recommendation for a law firm in Romania, mark meyer, romania
mark meyer, romania, few days: Dear Crina: Thank you again for your note. As I had previously suggested, our firm MIGHT be willing to undertake the matter, but I will need more details. In any event, I will need those details in order to determine if we can recommend another law firm...

Non-US Laws: Sale of Family Home, home in italy, dominus
home in italy, dominus, santini: You are right this is a quite difficult situation therefore i suggest you to appoint a lawyer. Generally speaking when someone possess uti dominus a land or an home for more than 20 years he is enttled to claim himself as sole owner. This could be the case....

Non-US Laws: Spanish laws regarding gun control, mystery novels, exact circumstances
mystery novels, exact circumstances, spanish laws: Dear Jerry, Thank you for your question. Your question is somewhat outside my field of expertise. I have however spoken to one of my colleagues who is a member of a sporting rifle association and owns a handgun. From what he tells me: 1. It is possible...

Non-US Laws: My Toyota Corolla, new corolla, toyota corolla
new corolla, toyota corolla, japan headquarters: Dear Alan, I am a lawyer in Australia and can only speak about the situation here. You should consult a local lawyer to see if there are some local laws in Malaysia which affect your situation. Your biggest problem will be satisfying Toyota that the rust...

Non-US Laws: Trademarks in India, india today, polo shirts
india today, polo shirts, sourcer: hi akshay in the first place the mark holder and the local source generally have an agreement which sets outs teh manner in which quality is to be assessed. it also must be providing for the contingency of overruns etc and the manner of thier disposal. i...

Non-US Laws: traffic laws, road traffic act, road traffic act 1988
road traffic act, road traffic act 1988, code states: Section 22 of the Road Traffic Act 1988: If a person in charge of a vehicle causes or permits the vehicle or a trailer drawn by it to remain at rest on a road in such a position or in such condition or in such circumstances as to be likely to cause danger...

Non-US Laws: visa, vietnamese refugee, residency work
vietnamese refugee, residency work, immigration office: I suggest you to come in Italy obtaining an holidays visa as an american citizen. Then you can apply the Immigration Office in Italy for a residence/work permit by a self-statement about your date and place of birth and obviously. Best regards Davide...

Non-US Laws: Wills, public notary, italian law
public notary, italian law, santini: According to italian law a person can not dispose at all of his properties by a will. The heres by laws, (wife and children) are entitled to claim their shares. Should a will has been done this was by a public notary. Considering the time passed you can ask...

Non-US Laws: Wine, local bar association, exspecially
local bar association, exspecially, santini: Unfortunately I do not know personally any lawyer in Pescara, but you can ask the local bar association explaining what you needs and your business. The bar association will address you to a lawyer speaking english skilled in this matter. You can contact...

Nonprofit Law: 1023 filing package misplaced, irs determination letter, harvey mechanic
irs determination letter, harvey mechanic, ny certificate of incorporation: An officer of your organization should call the IRS Exempt Organizations unit in Cincinnati at 1-877-829- 5500, 1,2,1,1 to request a copy of the application. There is no charge for that and the IRS may be able to fax or mail that to you soon, at your request....

Nonprofit Law: 2 hats, harvey mechanic, starting a non profit organization
harvey mechanic, starting a non profit organization, professional fundraiser: The IRS may inquire as to how you make your income annually and may then scrutinize further the nonprofit as they will learn that you are a professional fundraiser. They may then review the public benefit of the organization (as opposed to getting people...

Nonprofit Law: 2 hats, harvey mechanic, professional fundraiser
harvey mechanic, professional fundraiser, watseka: There are so many rules and regulations for nonprofits but, as you have presented the facts here, I do not see any issues per se that would raise a red flag to me. Thank you. Harvey Mechanic Harvey Mechanic Attorney at Law 3755 Watseka Ave....

Nonprofit Law: 501(c)(3), irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: See the dissolution clause in its Articles of Incorporation which must have something similar to: 9. Upon the dissolution or winding up of the corporation, its assets remaining after payment, or provision for payment, of all debts and liabilities of...

Nonprofit Law: 501(c)(3) fundraising for Social Purposes, harvey mechanic, twinsburg ohio
harvey mechanic, twinsburg ohio, charitable raffles: By your question having our purpose , I am not sure if you are referring at all to solicitations for the social events, which, as I wrote earlier, but I will repeat here, the organization may not be involved in the solicitations. As for the organization...

Nonprofit Law: 501(c)3 gymnastics organization bylaws, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, organization bylaws: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. Your question is an issue of state law and the answer may differ in different states. However, if you give me your state I may be able to direct...

Nonprofit Law: 501(c)(3) status, harvey mechanic, income tax forms
harvey mechanic, income tax forms, internal revenue code section: I would need to see your Articles of Incorporation first to see what subsection of Internal Revenue Code Section 501(c) is there. Then I would be able to answer your other questions. If you want my fax number or to send a copy of the scanned documents, send...

Nonprofit Law: can I get a 5013c, irs publication 557, www irs gov
irs publication 557, www irs gov, tax exempt number: Some people can do themselves the paperwork to set up a smal 501(c)(3) organization, but others would need an attorney. If you follow my guidelines as below you should be able to do it. If you want to work with me on a fee basis, please contact me directly...

Nonprofit Law: 501c3 for Newbies?, irs publication 557, public charity status
irs publication 557, public charity status, unrelated business income: You can start with IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf Then IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations if you think you have unrelated business. You can...

Nonprofit Law: Amount an organization can charge?, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: It does not matter that that organization is not a college or university as long as it is a 501(c)(3) organization, which is what you wrote earlier This is a 501c3, educational organization . Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: ASKING FOR DONATIONS, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: Yes, but then you would need to inform the donors with the solicitation that the deductibility will depend upon your being granted exempt status. See IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf which...

Nonprofit Law: amateur athlete, harvey mechanic, www irs gov
harvey mechanic, www irs gov, amateur athlete: The IRS does not grant exemption to organizations that give funds to individuals or to a small group named during solicitations nor does it allow donors for such purposes to deduct their donations from their federal income taxes. You may be interested...

Nonprofit Law: Board member compensation for nonprofit, irs gov, harvey mechanic
irs gov, harvey mechanic, tuition program: Free or reduced tuition is allowed. Reduced Tuition You may be entitled to reduced tuition because you or one of your parents is or was an employee of the school. If so, the amount of the reduction is not taxable so long as the tuition is for education below...

Nonprofit Law: Buying land to build a school on, quintana roo mexico, harvey mechanic
quintana roo mexico, harvey mechanic, 501c 3: Yes a domestic 501(c)(3) organization may buy land outside of the United States. I only practice the law of the United States and, for your question about purchasing land in Mexico, I suggest you contact an attorney in Mexico. Harvey Mechanic Attorney...

Nonprofit Law: Bylaws, public disclosure requirements, irs gov
public disclosure requirements, irs gov, harvey mechanic: The Board adopts bylaws and must have access to the existing bylaws of the organization. If the President refuses to provide a copy, then the Board certainly, according to state law, is the entity that adopts bylaws and can, therefore, adopt new bylaws stating...

Nonprofit Law: bldg lease, minnesota council on foundations, excess benefit transaction
minnesota council on foundations, excess benefit transaction, federal tax questions: This free forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. However, even though it appears that yours is a Private Foundation, I can inform you that the IRS has strong regulations regarding transactions...

Nonprofit Law: booster club for-profit, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: Yes, a a booster club for a varsity team operate as a for profit as long as they do not indicate that donations to the club are deductible as charitable donations. This forum is only for federal tax questions regarding 501(c)(3) public charities as I have...

Nonprofit Law: Chapter relationship to National Organization, harvey mechanic, treading on thin ice
harvey mechanic, treading on thin ice, tax exempt status: As long as the local groups do not use your EIN number you will have no problem with the IRS trying to treat them as part of your organization. An unrelated issue is whether you want to license your trademark or service marks to local groups. If not,...

Nonprofit Law: Charity buying land as an "investment" paid for with donations, irs publication 526, irs gov
irs publication 526, irs gov, conservation easements: I am assuming that he 501(c)(3) organization is a public charity. If, instead it is a private foundation, let me know. The gains from any sale in the future would be taxable as that property is an investment property that is debt-financed. If you want more...

Nonprofit Law: Check Cards and Non Profits, harvey mechanic, check cards
harvey mechanic, check cards, business practice: Whether it is a corporate credit card or corporate check card, I do not see any problem, as long as the Board approves the practice and keeps the accounting. It does depend, however, on the size of the bank account and the amounts that could be accessed. ...

Nonprofit Law: Church budget surplus, irs income tax, harvey mechanic
irs income tax, harvey mechanic, income tax return: There is no regulation on the federal level (IRS) for churches and the states would not either, because of the first amendment to the U.S. constitution. As to who may make expenditure decisions for your church that would be the Board of Directors and they...

Nonprofit Law: Church using designated Parent Teacher League funds for other purpose, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: Probably it is legal. This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. Your question is an issue of state law and the answer may differ in different states. This is question of enforceability...

Nonprofit Law: Closed Practices, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. There are no federal laws about what you are asking and I doubt that there are any state laws about it. Therefore, you would need to look...

Nonprofit Law: Converting from For-Profit to Non-Profit, federal tax exemption, harvey mechanic
federal tax exemption, harvey mechanic, irs 501 c 3: I do not know of any state that allows one to amend a corporation or LLC to become a nonprofit corporation so you would need to start with the formation (incorporation) or a new nonprofit and then transfer the assets of the existing business to the new nonprofit,...

Nonprofit Law: collecting donations, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. Yours is a question of state law. I can only give you my opinion that it is considered an element of free speech, for example if you tell someone...

Nonprofit Law: Deductions to non-profit, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: As to charitable deductions see generally 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 and your wife could deduct the unreimbursed...

Nonprofit Law: Difference between donation and gifts, irs gov, harvey mechanic
irs gov, harvey mechanic, irs regulations: You are correct in your understanding of the law. It appears, however, that the ministry would not be in violation of IRS regulations unless it fails to give proper receipts to indicate the value of what was given in return for the funds. You can read the...

Nonprofit Law: Dissolution of Corporation, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. Your question is an issue of state law and the answer may differ in different states. I can inform you now that, most states will dissolve...

Nonprofit Law: Distribution of non profit funds, booster club activities, harvey mechanic
booster club activities, harvey mechanic, irs 501 c 3: The main principle of funding by a IRS 501(c)(3) nonprofit booster club is that the booster club may not discriminate in making grants to youth or college students on the basis of their family s membership in or funding to the club, or the family s fund-raising...

Nonprofit Law: Donated Ad Space - Deductible if for a 501c3?, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: I have never seen anything that for-profit media outlets can donate advertising space for PSA purposes and receive a tax-deduction as long as the space is for a 501c3 and is not in exchange for any goods or services. Please give me the url of the site where...

Nonprofit Law: Donating to International NGO's, irs gov, harvey mechanic
irs gov, harvey mechanic, international ngo: See www.irs.gov/irm/part7/ch10s06.html#d0e88487 7.25.3.20 (02-23-1999) Foreign Organizations Foreign organizations that meet the requirements of IRC 501(c)(3) may establish exemption from United States income tax, or establish their charitable...

Nonprofit Law: dissolving a non-profit 501 c 3, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. The only federal rule is that the old club would need to be merged into a public charity if the old club is a public charity. Usually the...

Nonprofit Law: Can donors receive a deduction in this situation, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: No, you may not take a U.S. tax deduction for giving money to an organization that the IRS considers to be not an exempt organization. See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf Harvey Mechanic Attorney At Law...

Nonprofit Law: Endowment disbursements of 501(c)3 public charity, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, federal irs: There is no federal (IRS) legal restriction on how much must be dispursed except what would be contained in the agreement between the donor and the public school district. Usually a major endowment would include specific instructions. This forum is only...

Nonprofit Law: educational project, educational suppliment, harvey mechanic
educational suppliment, harvey mechanic, public education system: Some states use the term Not for Profit and some states use the term nonprofit but they mean the same thing just so your the Articles of Incorporation refer that your organization is a 501(c)(3) organization. Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: Filing minutes of Board meeting of library, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, 501c3 status: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. Your question is an issue of state law and the answer may differ in different states. However, if you give me your state I may be able to direct...

Nonprofit Law: Form 990 schdule A for PTA, form 990ez, form 990 ez
form 990ez, form 990 ez, irs gov: In the past I have put N/A instead of numbers for past years in which we have not had to file a return 990. Those exempt organization with gross receipts of less than $25,000 would not have had to file an annual return (Form 990 or Form 990-EZ) for past...

Nonprofit Law: food bank, harvey mechanic, daily basis
harvey mechanic, daily basis, public charity: I am assuming that you have approval from the IRS as a 501(c)(3) organization that is a public charity. Therefore, your organization can change monthly fees, just so it still has a rate that is substantially below what a normal commercial entity would charge....

Nonprofit Law: Gift to a Pastor & 501 c 3 status, www irs gov, gov pub
www irs gov, gov pub, tege: Yes, a church that has a congregation of at least several families is automatically exempt. See instructions to Application for Exemption www.irs.gov/pub/irs-pdf/i1023.pdf in the right column on the first page under From 1023 not necessary discusses...

Nonprofit Law: Gymnastics Booster Club, harvey mechanic, excess monies
harvey mechanic, excess monies, tax deductible donation: - Yes, families can carry over funds to the next year in the individual accounts as they are simply pass-through funds that receive no possible tax deductible donation qualification. -A 501(c)(3) organization that is a public charity may carry over funds...

Nonprofit Law: Gymnastics Booster Club, booster club activities, irs 501 c 3
booster club activities, irs 501 c 3, irs regulations: No, I do not see that you could get any of that $29,000 back unless you had a specific contract with the persons who received the funds with clauses relating to refunds. It also appears that you are violating 501(c)(3) organization booster club regulations...

Nonprofit Law: hold funds for property purchase taxes, harvey mechanic, purchase taxes
harvey mechanic, purchase taxes, government entity: I don t understand what you are asking, but, if you are asking whether one 501(c)(3) organization may raise funds for a project that is of another organization, the answer is that it may, depending upon the circumstances. Please re-phrase, if that does not...

Nonprofit Law: Individual Accounts, harvey mechanic, competition fees
harvey mechanic, competition fees, concrete answers: Ok. Yours is a booster club then. As to your other specific questions. - If we have individual accounts to assist families in the costs of competition fees, but participation in any fundraisers towards that cost is voluntary, is that ok? Yes. - As...

Nonprofit Law: Individual Accounts & 501(c)(3), band booster club, booster funds
band booster club, booster funds, club fundraiser: I never wrote, that I don t know about individual accounts. What I questioned was someone s statement that the IRS will overlook youth s business activities. Anyway, as for individual accounts, they are legal but they may only be used in the proper way. ...

Nonprofit Law: irs restrictions on charity car ownership, harvey mechanic, private foundation status
harvey mechanic, private foundation status, www irs gov: I don t know what you mean by acting . The IRS gives a letter granting one status or the other. You can search to see if an organization is exempt at www.irs.gov/charities/article/0,,id=96136,00.html (use Search Now link in the middle of that page) ...

Nonprofit Law: K-12 Public School Foundations, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: Well I hope that you are correct as to predicting tht the IRS will determine that your new organization is going to be a public charity (and not a private foundation). Public charities are allowed to donate to to other public charities. This forum is only...

Nonprofit Law: By Laws, irs web site, public disclosure requirements
irs web site, public disclosure requirements, irs gov: No, the bylaws are not on the IRS website. The rules are there at that link. Please read the FAQs on that link. Those list the rights of the public. As for a member of the club, it would only have extra rights if those are in the organization s Articles...

Nonprofit Law: Local County Gov. donating obsolete equip, lions eye bank, lion member
lions eye bank, lion member, lions international: The county may donate equipment to the Lions Club unit if that unit is a 501(c)(3) organization that has been given public charity status in the exemption determination letter that it received from the IRS. The county may have its own regulations about...

Nonprofit Law: are we liable, harvey mechanic, paranormal investigation
harvey mechanic, paranormal investigation, liability exposure: There is some liability exposure on the club. I definately advise your organization to have the members sign an agreement regarding liability to limit your exposure. If you want my assistance on that, it would be on a fee basis and if, you want to work with...

Nonprofit Law: Men Only Gym, irs publication 557, www irs gov
irs publication 557, www irs gov, harvey mechanic: See generally IRS Publication at: www.irs.gov/pub/irs-utl/topica00.pdf The question is whether your gym activity furthers an exempt or non-exempt purpose such as community benefit and, therefore, generally nonprofits gyms that operate as regular for-profit...

Nonprofit Law: Mileage Reimbursement to Volunteers, standard mileage rates, mileage reimbursement amount
standard mileage rates, mileage reimbursement amount, irs gov: The NPO can reimburse volunteers at a lower rate then the standard mileage rate or even not at all. However, if the volunteers are not fully reimbursed, then they may only take a deduction for the charitable rate not the standard mileage rate . Standard...

Nonprofit Law: Name changing, federal grant monies, harvey mechanic
federal grant monies, harvey mechanic, attorney at law: I would say yes, as you reported that the state has that the main name may have been changed but that both names are active. I suggest you go further into the particulars of the active nature of the two names. If I tell someone my name is Harvey and please...

Nonprofit Law: Non Profit bank accounts, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, internal revenue code section: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. Your question about dba is mostly an issue of state law and the answer may differ in different states. However, if you give me your state I...

Nonprofit Law: Non-Profit Newsletters, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: The IRS has a discussion and the U.S. Postal Service has regulations (if you are going to be using the Nonprofit organization mailing rates). See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations...

Nonprofit Law: Non-Profit-Real Estate Taxes, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. Your question is an issue of state law and the answer may differ in different states. However, if you give me your state I may be able to direct...

Nonprofit Law: Non-Profits and Freedom of Information, public disclosure requirements, harvey mechanic
public disclosure requirements, harvey mechanic, www irs gov: Unless the nonprofit is a government agency it would not be subject to either a federal or state freedom of information law. However, see FAQs About the Exempt Organization Public Disclosure Requirements by the IRS www.irs.gov/charities/article/0,,id=96430,00.html...

Nonprofit Law: Non-profit employee, irs publication 517, irs gov
irs publication 517, irs gov, harvey mechanic: Yes, right now she is considered a volunteer. There is no minimum amount for her to receive to be considered an employee. As for backround information, you should read Tax Guide for Churches and Religious Organizations www.irs.gov/pub/irs-pdf/p1828.pdf...

Nonprofit Law: Non-profit fee-for-service, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: It is not usually a question of whether it is legal or not, but whether it is taxable as unrelated business. If there is too much of unrelated business, then your organization may lose exemption. Is yours a 501(c)(3) organization? In any case, see www.irs.gov/pub/irs-pdf/p598.pdf...

Nonprofit Law: Non-profit, unincorporated cemetery ass. endowment fund, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, www irs gov: The IRS has some information about 501(c)(13) organizations at: www.irs.gov/irm/part7/ch10s15.html This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. Using all of the endowment may be,...

Nonprofit Law: Nonprofit Org lending money, harvey mechanic, interest free loan
harvey mechanic, interest free loan, public charity: A nonprofit organization may not make an investment that is considered highly speculative, so an unsecured loan to a private individual may be considered like that. Also important is whether the person is an insider in the organization. If that organization...

Nonprofit Law: Nonprofit reporting requirements, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, pop warner football: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile.Your question is an issue of state law and the answer may differ in different states. However, I believe that you are referring to what is called...

Nonprofit Law: what to put in narrative, irs gov, harvey mechanic
irs gov, harvey mechanic, irs application: The state considers you to be a nonprofit group and that can be shown by your Articles of Incorporation. Now, if the sports arena requires something specific, like an IRS exemption determination we would want to know specifically what they want. As to...

Nonprofit Law: non-profit daycare in rural Montana, federal tax questions, development grant program
federal tax questions, development grant program, montana rural development: The IRS takes about 100 days, on the average to grant the exemption determination letter for a 501(c)(3) organization. You could, however, apply before you become a registered daycare provider. You would first need to incorporate in Montana as a 501(c)(3)...

Nonprofit Law: non profit grants/audits, harvey mechanic, choral group
harvey mechanic, choral group, financial accounts: You would need to contact the organizations that make the grants that you are looking for... the different organizations have different requirements. Many will require audited financial accounts. Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: non profit restaurant, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs news: If they are categorized by the IRS as a church or similar house of worship, they may not be required to file annual income tax returns unless they have what is called unrelated business. The restaurant may be unrelated business if they advertise to attract...

Nonprofit Law: nonprofit 501(c)(3) Concern, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, hawaii thanks: Refer to www.rcfp.org/ogg/index.php?op=browse&state=hi specifically at Open Meetings about 1/2 the way down at 1.C.4 Nongovernmental bodies receiving public funds or benefits is the applicable discussion: The Sunshine Law s definition of board...

Nonprofit Law: nonprofit vs. not-for-profit, irs publication 557, tax exempt number
irs publication 557, tax exempt number, 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 want to first incorporate stating that you are incorporating under...

Nonprofit Law: nonprofits & sunshine requirements, public disclosure requirements, public governmental bodies
public disclosure requirements, public governmental bodies, missouri sunshine law: 501(c)(3) organizations are exempt from the Missouri Sunshine Law http://www.rcfp.org/ogg/index.php?op=browse&state=MO has a good summary of the law, specifically at Open Meetings about 1/2 the way down at 1.C.4 Nongovernmental bodies receiving public...

Nonprofit Law: Organizational Structure for 501c3, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: I strongly recommend organizing either as a charitable trust or a nonprofit corporation. I would need to spend a substantial amount of time reviewing specific documents, including financial projections or records, to really answer which I would recommend for...

Nonprofit Law: Paying for transportation costs of non-members, harvey mechanic, booster organization
harvey mechanic, booster organization, band students: I don t understand what you mean by needed in connection with the college students who are not band members. If the band needs them for a substantial band-related purpose then it is a valid expenditure. Otherwise, not. Harvey Mechanic Attorney At...

Nonprofit Law: Personal Liability of individual 501c3 Board Members, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: I am assuming that the 501(c)(3) organization is a corporation. This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. The issue of liability of a Board member is a question of State law. I...

Nonprofit Law: PMU horses/foals and rescue, pmu horses, horses foals
pmu horses, horses foals, harvey mechanic: It appears that there may be a problem with the 501(c)(3) organization s operation. IRS Complaints regarding Exempt Organizations 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...

Nonprofit Law: Profit from Basketball tournaments, irs tax code, harvey mechanic
irs tax code, harvey mechanic, hotmail: No. Only the school could receive the money, unless the school received some and had an written agreement, such as a finder s fee, where the employee would be receiving a certain fee for obtaining the rental. Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: Property owned by Non profits, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, www irs gov: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. The IRS grants exemption to LLCs that are properly organized and operated. However, it only would grant exemption to an LLC whose members...

Nonprofit Law: for-profit activity in a church, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: That would be unrelated business that is subject to certain rules if the group is part of a 501(c)(3) organization. See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations Harvey Mechanic Attorney...

Nonprofit Law: REINCORPORATION OF 501(C)(3) ORGANIZATIONS, irs gov, harvey mechanic
irs gov, harvey mechanic, 501 c 3 organizations: No. A new DC corporation would not be able to use the exemption of the old NY corporation. See instructions to Application for Exemption www.irs.gov/pub/irs-pdf/i1023.pdf in the right column on the first page under From 1023 not necessary discusses who...

Nonprofit Law: Re: 501(c)(3) & Individual Accounts., band booster club, booster funds
band booster club, booster funds, club fundraiser: The IRS text is at: www.irs.gov/pub/irs-tege/eotopica93.pdf and if the fundraiser is a booster club fundraiser, the booster club may not fund an individual account based upon fundraising of the individual sales persons. Harvey Mechanic Attorney At Law...

Nonprofit Law: Release of Personal Information, youth sports association, harvey mechanic
youth sports association, harvey mechanic, municipality city: You are not obligated to release personal information to any person or entity, including a city, unless you are obligated under some contract that you signed with them. If your organization, however, is part of the government, that would be another matter....

Nonprofit Law: Rental Income for a NonProfit Church, unrelated business taxable income, irs gov
unrelated business taxable income, irs gov, harvey mechanic: It depends if the space is owned by the church but there is a mortage. Please read pages 14-19 on Unrelated debt-financed property. www.irs.gov/pub/irs-pdf/p598.pdf Otherwise rents are excluded from computing unrelated business taxable income -- page...

Nonprofit Law: Required Donations like Membership Fees, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: The U.S. Supreme Court, in a case involving payments made in a context with business overtones, has defined excludable gifts as payments made out of detached and disinterested generosity and not in return for past or future services or from motives of anticipated...

Nonprofit Law: RV Club, rv travel club, irs gov
rv travel club, irs gov, harvey mechanic: No. Even if they had a bank account they would not need to file income tax returns. association. The IRS explains that, when applying for the Employer Identification Number, the club may check the line for banking purposes only and gives the examples,...

Nonprofit Law: registering church, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: In order to have a church that is able to accept deductible donations you would need to have a substantial number of people in your congregation and regular worship services for that congregation. If you have that qualification, then let me know the State...

Nonprofit Law: Sale of collection, public disclosure requirements, irs gov
public disclosure requirements, irs gov, harvey mechanic: The exemption application was the application that would have been filed by the corporation when wanting to obtain exemption determination. Those exemption applications are open for public disclosure. See FAQs About the Exempt Organization Public Disclosure...

Nonprofit Law: Sale of non-profit land, irs determination letter, harvey mechanic
irs determination letter, harvey mechanic, irs regulations: IRS regulations do not allow 501(c)(3) organizations to sell or lease assets to an entity that is not a 501(c)(3) organization for less than the fair market value. If it does, it may lose its 501(c)(3) organization status and even Board members may be subject...

Nonprofit Law: SCHOOL ORGANIZATION, youth sports league, irs gov
youth sports league, irs gov, harvey mechanic: If you don t want 501(c)(3) organization status for reasons such as donors may get deductions for their donations, then you should still consider incorporating for liability protection purposes. A unincorporated association does not provide the individuals...

Nonprofit Law: Scholarship Recordkeeping, www irs gov, harvey mechanic
www irs gov, harvey mechanic, c3 organization: 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: Severance Pay, harvey mechanic, severance pay
harvey mechanic, severance pay, exempt purposes: Severance pay decided upon right before someone leaves work is not allowed for a 501(c)(3) organization. It is considered a use of funds that is not to the benefit of the organization or pursuant to the exempt purposes of the organization. Harvey Mechanic...

Nonprofit Law: Starting a Museum, harvey mechanic, tax exempt number
harvey mechanic, tax exempt number, irs service: Well, now I am thinking more about it and I wonder why something needs to be repaired to show it on the internet. Maybe a little cosmetic work would make sense. Anyway, as for the repair and maintenance services, if someone is not related to any of the officers...

Nonprofit Law: sale of church, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. What you are referring to is a Virginia state matter which may involve some part of a congregation filing a claim in state court. You would...

Nonprofit Law: scholarship, irs application, harvey mechanic
irs application, harvey mechanic, www irs gov: A 501(c)(3) organization may award scholarships, if it completes Scholarships Schedule H of IRS Application for Exemption www.irs.gov/pub/irs-pdf/f1023.pdf and the IRS approves. The scholarship is not income to the recipient if certain conditions are...

Nonprofit Law: starting a legitimate religion, federal tax questions, irs gov
federal tax questions, irs gov, harvey mechanic: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. I don t believe any court would get involved in contesting whether someone is a cleryman or not. I don t know of any state that licenses clerymen...

Nonprofit Law: Tax Deductible, harvey mechanic, www irs gov
harvey mechanic, www irs gov, 501c7: For 501(c)(3) .... 1023IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf Specifically for 501(c)(7)... donations to the organization are not deductible. http://www.irs.gov/irm/part7/ch10s10.html Harvey Mechanic Attorney...

Nonprofit Law: Tax exempt status if open license club VFW, irs gov, harvey mechanic
irs gov, harvey mechanic, property tax exemption: 7.25.19.5.1 (09-01-2005) Non-Exempt Activities Substantial unrelated activities may cause loss of exemption for such a Veterans Group. The following are examples of unrelated activities that may affect exemption: ..Facilities, such as bar and dining...

Nonprofit Law: Tithes Tax Law, harvey mechanic, tithes
harvey mechanic, tithes, attorney at law: The church is not taxed for donations received. I don t know why you are asking about the minister, but if the minister is accepting tithes and they are going into his bank account directly and not into the church bank account, let me know and I will reply....

Nonprofit Law: tax deduction to non-profit, harvey mechanic, irs
harvey mechanic, irs, tax deduction: If the organization was established in the last two years, if they are granted exemption determination by the IRS, that will be retroactive to the date of their incorporation and, if the nonprofit is a 501(c)(3) organization, then donations given for the set...

Nonprofit Law: tax exemtion for 501(c) 3, harvey mechanic, www irs gov
harvey mechanic, www irs gov, international grants: No, not from what you are explaining. The IRS does not grant exemption to a U.S. organization that simply funds a particular named foreign charity. See: www.irs.gov/pub/irs-wd/0504031.pdf for details about international grants to and international...

Nonprofit Law: Umbrella my non-profit, irs publication 557, sate of michigan
irs publication 557, sate of michigan, harvey mechanic: http://www.irs.gov/irb/2004-22_IRB/ar08.html Group Exemption is discussed starting on the right column of page 6 of IRS Publication 557 www.irs.gov/pub/irs-pdf/p557.pdf and in length at: www.irs.gov/pub/irs-tege/p4573.pdf Harvey Mechanic Attorney...

Nonprofit Law: Unrelated Business - Rentals, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: Yes, it is unrelated, but as long as you have no mortgage on the premises, there will be no taxes due. See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations on page 9. Harvey Mechanic Attorney...

Nonprofit Law: Use of Non profit funds - Sales Tax, federal tax questions, sales tax exemptions
federal tax questions, sales tax exemptions, harvey mechanic: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. Your questions relating to sales tax are issues of state law and the answer may differ in different states. I suggest, therefore, that you...

Nonprofit Law: use of non-profit funds, harvey mechanic, boys and girls club
harvey mechanic, boys and girls club, sport association: We would need to know whether the outside organization is also a 501(c)(3) organization then we would need to see if the providing of uniforms is to further the purposes of the Boys and Girls Club. Also, the Boys and Girls Club would need to provide the uniforms...

Nonprofit Law: vote by proxy, federal tax questions, proxy votes
federal tax questions, proxy votes, public charities: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. However, I can inform that the New York Code sections dealing with Directors of Not-for-Profit Corporations does not have any provision or...

Nonprofit Law: want to apply for tax exempt status, harvey mechanic, tax exempt status
harvey mechanic, tax exempt status, internal revenue code section: I would need to look at your Articles of Incorporation or you could inform me under what subsection of Internal Revenue code section 501(c) your organization was incorporated under. In any case, it appears that, if you want donors to be able to deduct their...

Nonprofit Law: 501(()(3), irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: Yes. See IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf which has on page 5 that the exemption determination is granted retroactively to the date of incorporation which is normal for 501(c)(3) organizations...

Nonprofit Law: 501-3c, harvey mechanic, 501 3c
harvey mechanic, 501 3c, mail: You would first check with your State s Corporation Division. Then, as for the IRS, an officer of your organization should call the IRS Exempt Organizations unit in Cincinnati at 1-877-829- 5500, 2,4 to request an updated exemption determination letter....

Nonprofit Law: 501(c), irs gov, harvey mechanic
irs gov, harvey mechanic, gross receipts: If you were formed correctly and operate correctly you would not need to file if you are so small. See instructions to Application for Exemption www.irs.gov/pub/irs-pdf/i1023.pdf in the right column on the first page under From 1023 not necessary discusses...

Nonprofit Law: 501 c, www irs gov, harvey mechanic
www irs gov, harvey mechanic, club assets: I doubt that a Country Club with stockholders is a 501(c)(3) organization (unless it is in Michigan or one of the few states that allows nonprofit organizations to issue stock). If you give me the state then I can address more of the issues. Anyway such...

Nonprofit Law: 501(c)(3), irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: Yes, a 501(c)(3) organization may accept any donations, including those of stock. Donations of stocks are not appraised by the corporation. The donors would need to be responsible when they make the deduction to provide or maintain the correct documentation...

Nonprofit Law: 501(c)3 Fund division, irs memo, harvey mechanic
irs memo, harvey mechanic, www irs gov: See IRS Memo Donor Control at www.irs.gov/pub/irs-utl/topico.pdf starting on the third pdf page the IRS gives a listing of the factors it would look at to determine whether an organization that has substantial donor control would be able to obtain and...

Nonprofit Law: 501(c)(3) fundraising distribution for gymnastics, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs rulings: No. The 501(c)(3) organization that is a booster organization is not for the parents or youth to fund-raise and have their efforts benefit individuals excluding other individuals in the sport who do not participate in the booster club as much. That would...

Nonprofit Law: 501 (c) (3) Parents Association for Gymnastics, irs 501 c 3, irs regulations
irs 501 c 3, irs regulations, booster organizations: The only use of the tracking would be to give an acknowledgment to the ones who do more sales or fundraising, not for any material benefit. You are proposing tax benefits based upon work... work which would then be taxable compensation to the families earning...

Nonprofit Law: 501(c)(3) and private inurement, harvey mechanic, mr mechanic
harvey mechanic, mr mechanic, private inurement: That $160 for 24-30 hours of work agreement may subject the organization to employment taxes, but not loss of federal exemption as it is clearly not excessive compensation. See: http://planner.zoho.com/useruploads/1214003545336.pdf Volunteers who were...

Nonprofit Law: 501 (c) (3) recordkeeping & audits, public disclosure requirements, animal rescue organization
public disclosure requirements, animal rescue organization, irs news: Tax-exempt organizations with annual gross receipts that are normally greater than $25,000 must file Form 990 or Form 990-EZ. Those exempt organizations with gross receipts of less than $25,000 do not have to file an annual return (Form 990 or Form 990-EZ)...

Nonprofit Law: can a 501(c)3 refund a donation?, irs tax code, harvey mechanic
irs tax code, harvey mechanic, charity auction: Charities may refund money that they received on the basis of an auction item that was sold. In the United States the burden is on the charity to provide the reason why they would not be allowed to do so. You wrote that they did give you a reason citing...

Nonprofit Law: 501(c)3 for religious organization, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: What you are referring to, I believe, is what the IRS calls an 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 Harvey Mechanic Attorney At Law...

Nonprofit Law: (501) c 3 vs (501) c4, volunteer fire department, www irs gov
volunteer fire department, www irs gov, harvey mechanic: To see which types of 501(c) organizations are allowed to accept deductible donations, see page 60-61 of www.irs.gov/pub/irs-pdf/p557.pdf There we see that generally donations to 501(c)(3) organizations are deductible. As for the 501(c)(4) we see No,...

Nonprofit Law: 501(c)(3) vs 501 (c)(5), www irs gov, harvey mechanic
www irs gov, harvey mechanic, exempt law: Donations to 501(c)(3) organizations are deductible by the donors, but not for a (c)(5). To see which types of 501(c) organizations are allowed to accept deductible donations, see page 60-61 of www.irs.gov/pub/irs-pdf/p557.pdf Other than that, I do not...

Nonprofit Law: 501(c)7 vs 501(c)10, www irs gov, harvey mechanic
www irs gov, harvey mechanic, fraternal purposes: A 501(c)(7) social or recreational organization is discussed at www.irs.gov/irm/part7/ch10s10.html See http://pages.citebite.com/w7n3s8n8dbav for the statutory wording for the (c)(7) and down a little further for the (c)(10) IRC 501(10) was added to...

Nonprofit Law: Does any 501(c) option make sense for a roller derby team?, derby team, nonprofit law
derby team, nonprofit law, sports competition: Yes, generally. http://www.npccny.org/info/gti2.htm reviews the Federal Volunteer Protection Act of 1997 which provides coverage only if insurance is maintained by organization if the State requires such insurance. www.ama-assn.org/ama1/pub/upload/mm/22/state-licensing.pdf...

Nonprofit Law: 501C3 Bankruptcy, harvey mechanic, problems in health care law
harvey mechanic, problems in health care law, google: Yes, the Bankruptcy Code allows liquidation (Chapter 7) or reorganization (Chapter 11) for nonprofits as well as for the for-profits. Here is a story of a Chapter 11 www.bizjournals.com/houston/stories/2002/11/11/story7.html and one of Chapter 7 www.bizjournals.com/triad/stories/2004/01/26/daily44.html...

Nonprofit Law: 501c(3) for non-profit club?, light saber fight, harvey mechanic
light saber fight, harvey mechanic, fight choreography: It may be possible to obtain 501(c)(3) organization status but I would need I would need to spend a substantial amount of time reviewing specific documents, including financial projections or to really answer and that would be beyond the scope of this free...

Nonprofit Law: 501c3, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, 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 regulations precluding private foundations from requiring people to join and pay dues unless the organization is...

Nonprofit Law: 501c3 and foreign chairperson, harvey mechanic, public charities
harvey mechanic, public charities, irs: This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. The IRS has no objection if a non-US citizen is the chairperson on the board of directors. Your question is an issue of state law and the answer may differ in...

Nonprofit Law: Can a 501c3 Own a Majority Interest in a for-profit corporation, federal tax questions, unrelated business activities
federal tax questions, unrelated business activities, unrelated business income: A 501(c)(3) organization may invest in for-profit corporations in a passive way and the dividends to the 501(c)(3) organization are not taxable as unrelated business. See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business Income...

Nonprofit Law: 501c3 Owning Income-Producing Real Estate, unrelated business taxable income, irs gov
unrelated business taxable income, irs gov, harvey mechanic: Generally it is taxable as their is debt-financing. Please read pages 14-19 on Unrelated debt-financed property. www.irs.gov/pub/irs-pdf/p598.pdf If there is no debt-financing (like a mortgate) rents are excluded from computing unrelated business taxable...

Nonprofit Law: 501c3 question, harvey mechanic, expid
harvey mechanic, expid, vet bills: Hey Carolyn, The assets of a 501(c)(3) organization are not yours, even if you donated the assets to the nonprofit or worked to acquire the assets for the 501(c)(3) organization. You may, however, rent your assets to a 501(c)(3) organization and not lose...

Nonprofit Law: 509 (a) (1) regulations, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs guidelines: 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, Earmarked accounts may not be compatible with continued tax...

Nonprofit Law: Admission Charges To Bronx Zoo, bronx zoo ny, harvey mechanic
bronx zoo ny, harvey mechanic, admission charges: I don t know why you thought that non-profit groups & charities can only ask for admission charges as a suggested admission charge. In the United States, unless there is a specific law prohibiting an activity, it is allowed. I know of no federal or state...

Nonprofit Law: Athletic Booster Club - 501(c)(3) Question, athletic booster club, tax id number
athletic booster club, tax id number, irs instructions: First you need to find out where the funds went in the past few years. Next find out whether the school gave permission for the organization to use the school s EIN (tax id number). If the school did give permission, then the school is responsible for the...

Nonprofit Law: Attributing donations, american cancer society, american heart association
american cancer society, american heart association, irs gov: I don t see any problem doing what many public charities do, in other words, sending a note to the person or business in honor of whom the donation was given. That is often done, as you probably know, by organizations, like the American Cancer Society or...

Nonprofit Law: account balances w/in non-profit limits, harvey mechanic, irs letter
harvey mechanic, irs letter, brookings institution: I can not address your specific issue unless I see the letter from the IRS as you wrote that the club had to address a change in status with regard to the IRS. That statement does not mean anything to me. But if you send me a copy of the IRS letter, then...

Nonprofit Law: Bingo Earning, harvey mechanic, football organization
harvey mechanic, football organization, employment compensation: I just cut http://snipurl.com/3l5az and pasted into my browser and hte volunteergifts.pdf came up. Try again and, if you have a problem again, let me know and I will send you a different link. Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: Board liability, irs gov, harvey mechanic
irs gov, harvey mechanic, tax exempt organizations: Usually officers, not Board members would be the person responsible for non-filing, but it would depend upon your circumstances who is the person responsible. For example, --start of excerpt --- Tax-exempt organizations that are required to file electronically...

Nonprofit Law: Board Members, public charity status, harvey mechanic
public charity status, harvey mechanic, www irs gov: The State of Texas might not mind but the IRS wants to have unrelated majority of directors if your organization wants public charity status as a 501(c)(3) organization. Otherwise, it is difficult to show that you organization would be for public benefit instead...

Nonprofit Law: Booster Club in California, public benefit corporation, edison high school huntington beach ca
public benefit corporation, edison high school huntington beach ca, harvey mechanic: The 501(c)(3) organization that is a booster organization is not for the parents or youth to fund-raise and have their efforts benefit individuals excluding other individuals in the sport who do not participate in the booster club as much. That would simply...

Nonprofit Law: Booster club for a for-profit dance studio, nonprofit corporation law, irs regulations
nonprofit corporation law, irs regulations, public charities: This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. Your question is an issue of state law and the answer may differ in different states. However, I can inform you that I know of no state that does not follow...

Nonprofit Law: booster club income, harvey mechanic, boys soccer team
harvey mechanic, boys soccer team, tax id number: The only thing I could advise is getting organized and hope that the IRS will give retroactive exemption determination. In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by...

Nonprofit Law: booster club individual accounts, harvey mechanic, booster organization
harvey mechanic, booster organization, cookie dough: Donations that are earmarked are not actually donations that are deductible. It is treated like a parent paying a fee for the individual. You are correct that fundraising earnings may not be passed through the 501(c)(3) booster organization. Harvey Mechanic...

Nonprofit Law: Changing of nonprofit bylaws, public disclosure requirements, dance performance group
public disclosure requirements, dance performance group, irs gov: I am assuming that the organization is a corporation and therefore would have Articles of Incorporation and Bylaws. Such organizations are controlled by the Board of Directors. If you are not on the Board you would not have any standing to have new elections...

Nonprofit Law: Church Incorporation, federal tax purposes, irs purposes
federal tax purposes, irs purposes, 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 From 1023 not necessary discusses who does not need to file and among those is a church. Therefore, you are correct that, as...

Nonprofit Law: Church Incorporation, harvey mechanic, unincorporated association
harvey mechanic, unincorporated association, social security number: The EIN itself does not grant the goverment any additional authority over your organization. If, in other words, you are engaged in tax fraud, they can go after those responsible, even if the organization does not have an EIN. Harvey Mechanic Attorney...

Nonprofit Law: Class fundraiser, harvey mechanic, tax deductible donations
harvey mechanic, tax deductible donations, class fundraiser: I am assuming that the Chiropractic college is a 501(c)(3) organization and that the IRS would consider the graduation ceremony not primarily a social event, but has primarily educational components. If so, you should ask your college and get in writing their...

Nonprofit Law: Contributions to a 501(C)(3), public charity status, irs gov
public charity status, irs gov, material misrepresentation: Ok, so you are asking about another type of organization that is not a private foundation. www.irs.gov/irm/part7/ch11s04.html and the answers to the first 4 questions do not change except #1, and your first follow up is not applicable and the On the other...

Nonprofit Law: Corporation vs Organization, harvey mechanic, 1023 form
harvey mechanic, 1023 form, unincorporated association: A Corporation is only one type of nonprofit organization. Other types are unincorporated association and trust. It does not appear that you did anything wrong from what you informed me unless your are not located in Wyoming. Harvey Mechanic Attorney...

Nonprofit Law: Can a church borrowing money from Earmarked Funds, federal tax questions, public charities
federal tax questions, public charities, univ of bridgeport: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. Your question is an issue of state law and the answer may differ in different states. However, generally, unless you signed a contract with...

Nonprofit Law: "cutouts", unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations and there you will see that such sales...

Nonprofit Law: Dance Company 503(c) status, www irs gov, harvey mechanic
www irs gov, harvey mechanic, community venues: Most dance companies would fit in a IRS subcategory of Educational called Promotion of the Arts www.irs.gov/irm/part7/ch10s04.html#d0e89129 If the content is primarily religious you can use religious instead. If the performers are youth under the age...

Nonprofit Law: Dance Team starting a 501(3)(c), irs 501 c 3, irs regulations
irs 501 c 3, irs regulations, booster organizations: As long as a point system gives benefits based upon work, then the arrangement for 501(c)(3) booster organizations is not allowed by the IRS for the same reasons that I gave you earlier as to grants based upon work. Harvey Mechanic Attorney At Law ...

Nonprofit Law: Designated offering in a church, univ of bridgeport, church finance
univ of bridgeport, church finance, dvd duplicator: You can certainly ask for a refund of the $500. But, 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. This is question of enforceability of a restricted...

Nonprofit Law: Differing Fiscal Years, irs officer, irs application
irs officer, irs application, harvey mechanic: It appears that you are stating the your 1023 application for exemption had an incorrect fiscal year listed. In that case, just call the IRS officer who was handling your case and inform them of that mistake. Your fiscal year was chosen officially on your...

Nonprofit Law: Dissolution of Not for Profit Organization, federal tax questions, administrative dissolution
federal tax questions, administrative dissolution, public charities: No. Once it is dissolved it may not engage in any business (there are exceptions). Your question is an issue of state law and the answer may differ in different states. This forum is only for federal tax questions regarding 501(c)(3) public charities as I...

Nonprofit Law: Domain name/web site for 501(c)(3), school alumni association, harvey mechanic
school alumni association, harvey mechanic, high school alumni association: You may use any extension type url, either .org or .com is fine. --start of excerpt --- Although .com domains are officially intended to designate commercial entities (others such as government agencies or educational institutions have different top-level...

Nonprofit Law: Donating funds from one charity to another., irs limit, harvey mechanic
irs limit, harvey mechanic, susan b komen: No such rule. It appears that the Susan B. Komen Cancer Fund is a public charity. The person who came up with the 1% seems to be confused and, if you give me that particular IRS cite about the 1% then I will comment further. Harvey Mechanic Attorney...

Nonprofit Law: Donation of Clothes to Pastor, harvey mechanic, business credit card
harvey mechanic, business credit card, private christian school: It appears that you are giving clothes to be used by the Pastor. I am assuming that your private Christian school has a determination letter from the IRS that it is exempt under section 501(c)(3). It also appears that the Business card is a card of the school....

Nonprofit Law: Donation Refunds, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, internal revenue service: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. Your organization, as you explained, has not received such status recognition by the Internal Revenue Service. In any case, your question is...

Nonprofit Law: Donations to members, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs instructions: Ok. I am assuming that your 501(c)(3) organization is not a Private Foundation. Then you may give money for travel or equipment to the disabled athletes. Public Charities Record Keeping Requirements are discussed at www.irs.gov/pub/irs-pdf/p4221pc.pdf page...

Nonprofit Law: dissolving a non-profit, irs gov, harvey mechanic
irs gov, harvey mechanic, gov pub: No federal fee for dissolving. But after dissolving with the State you should then notify the IRS that your organization has been dissolved. From the IRS: If an exempt organization has been dissolved, the key District Director should obtain any required...

Nonprofit Law: donations do I have to make one, harvey mechanic, maharaji
harvey mechanic, maharaji, attorney at law: I would need to see the particular writing in which that $125 is mentioned. Sometimes people use the word donation inaccurately but they make it somewhat clearer by adding the word required . You can certainly ask their organization what they mean by that...

Nonprofit Law: donations to schoolathletic deptor booster club, irs memo, harvey mechanic
irs memo, harvey mechanic, www irs gov: A 501(c)(3) organization is correct in informing donors or potential donors that the donors may not control the use of the donation. See IRS Memo Donor Control at www.irs.gov/pub/irs-utl/topico.pdf starting on the third pdf page the IRS gives a listing...

Nonprofit Law: Establishing my sports league as a non-profit, amateur baseball league, harvey mechanic
amateur baseball league, harvey mechanic, www irs gov: This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. However, I can inform you that nonprofit incorporations are controlled by each states nonprofit laws and they are Nonprofit Corporations not like for-profit...

Nonprofit Law: email voting for non-profits in California, harvey mechanic, newsreports
harvey mechanic, newsreports, relevant statute: Actually the relevant statute is 5511 as email is a writing . http://law.justia.com/california/codes/corp/5210-5215.html --start of excerpt --- (b) An action required or permitted to be taken by the board may be taken without a meeting, if all members...

Nonprofit Law: employee compensation, harvey mechanic, www irs gov
harvey mechanic, www irs gov, 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: Family Scholarship Fund, irs tax id number, harvey mechanic
irs tax id number, harvey mechanic, www irs gov: It appears that the fund is now an unincorporated association. The IRS explains that, when applying for the Employer Identification Number, the fund may check the line for banking purposes only and gives the examples, a bowling league for depositing...

Nonprofit Law: Federal state requirements to hold a multi-state drawing, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs publication: As you would not be having regular raffles you would not be subject to the unrelated business tax on that one raffle. However, you would need to comply with the withholding rules starting on page 14. Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: FOTF, harvey mechanic, www irs gov
harvey mechanic, www irs gov, focus on the family: Some lobbying is allowed for 501(c)(3) organizations that are not churches or private foundations as noted by the IRS at: www.irs.gov/charities/article/0,,id=163392,00.html and those are determined by the substantial part test and the expenditure test...

Nonprofit Law: Foreign non profit charitable org operating in the USA, harvey mechanic, tax exempt number
harvey mechanic, tax exempt number, irs service: In order to operate and 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: Fund raising, irs publication 526, irs gov
irs publication 526, 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 first incorporate or set up an unincorporated association by...

Nonprofit Law: Fundraising Copyright Laws, harvey mechanic, mr mechanic
harvey mechanic, mr mechanic, copyright resource center: Same tax id means, for IRS tax purposes, same organization as long as the school is allowing the use of their tax id. To find out if the booster organization is separately organized you would check online at your State s corporation division under the organization...

Nonprofit Law: Fundraising Events, form 1099 misc, harvey mechanic
form 1099 misc, harvey mechanic, www irs gov: Not if they are a corporation. See www.irs.gov/pub/irs-pdf/i1099msc.pdf which is the IRS instructions for form 1099-Misc You are a remitter for services not to a corporation (a corporation is an exception listed at the top of page 1 right column as well...

Nonprofit Law: fees for a raffle, harvey mechanic, public charities
harvey mechanic, public charities, attorney at law: For any activities then the 501(c)(3) organization may only give a reasonable amount or less to workers. There is no particular fine-line figure. This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. You may need...

Nonprofit Law: fundraising in public school and club membership, harvey mechanic, national honor society
harvey mechanic, national honor society, society www: I suggest that you check with the National Honor Society www.nhs.us/s_nhs/sec.asp?CID=126&DID=28117 If that society does not mind, then the school certainly can do want they want. For example, if someone wants to be on band the school may inform them that...

Nonprofit Law: Gymnastics Booster Club, booster club members, irs code
booster club members, irs code, travel account: Actually what you wrote earlier was The for profit gym requires the parents of their team members to join the booster club. That is what I referred to as the conspiracy. You are welcome. Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: gymnastics booster club, www irs gov, private benefit
www irs gov, private benefit, pdf example: Boy Scouts are different because they are not a booster organization. Also, but less significantly Boy Scouts are not paying for-profit gyms or coaches generally. It is not even clear that Boy Scout fundraising into individual accounts is acceptable. The IRS...

Nonprofit Law: gymnastics booster club and fundraising, irs regulations, booster organization
irs regulations, booster organization, tax deductible donation: The question from 7/5/07 appears to have been about a booster organization. Are you asking now also about a booster organization? If so, you are asking whether a parent may benefit by fund-raising for a 501(c)(3) booster organization and the answer is no,...

Nonprofit Law: IRS rules on community fundraising, harvey mechanic, www irs gov
harvey mechanic, www irs gov, community fundraising event: No, you would not need to note the amount, time and date from each store unless you want to keep that for your own future use. As for the IRS you would only need to keep a record of the gross amount from all stores. Harvey Mechanic Attorney At Law ...

Nonprofit Law: individual acct booster fundraising, www irs gov, harvey mechanic
www irs gov, harvey mechanic, private benefit: 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, Earmarked accounts may not be compatible with continued tax...

Nonprofit Law: Lions Club Fund permitted contributions, www irs gov, irs instructions
www irs gov, irs instructions, public charities: You are welcome. The set up of the fund must done correctly. See page 60 of www.irs.gov/pub/irs-pdf/p557.pdf which has --start of excerpt --- 501(c)(4) Civic Leagues, Social Welfare Organizations, and Local Associations of Employees [with superscripts...

Nonprofit Law: what are the legal differences, irs publication 557, nonprofit corporation law
irs publication 557, nonprofit corporation law, irs gov: The term not for profit business is vague but generally refers to an organization incorporated or otherwise organized under a specific state s nonprofit corporation law. A charity generally refers to a an organization that is exempt under section 501(c)(3)...

Nonprofit Law: limit to number of family members on board, public charity status, federal tax questions
public charity status, federal tax questions, harvey mechanic: 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 generally want to grant public charity status to a 501(c)(3) organization that is controlled by persons related either by...

Nonprofit Law: how to locate an org's status, public disclosure requirements, www irs gov
public disclosure requirements, www irs gov, harvey mechanic: There is no web access for the public to view 1023s. You can request directly from the IRS. Anyone may request a copy from the IRS of the 1023 application of any exempt organization and there is no fee for non-commercial requester, but unfortunately it...

Nonprofit Law: Mileage, federal mileage rate, www irs gov
federal mileage rate, www irs gov, harvey mechanic: Yes, See www.irs.gov/pub/irs-pdf/p535.pdf Business Expenses which has at page 40 about reimbursements under Per Diem and Car Allowances and Accountable plan which the organization should have. That section is written for employees but also applies...

Nonprofit Law: Minimum Donations, usps rates, irs gov
usps rates, irs gov, harvey mechanic: See the IRS Publication Charitable Donations --- Substantiation and Disclosure Requirements www.irs.gov/pub/irs-pdf/p1771.pdf on pdf page 6: A donor cannot claim a tax deduction for any single contribution of $250 or more unless the donor obtains...

Nonprofit Law: membership fee tax exempt?, irs publication 526, federal tax questions
irs publication 526, federal tax questions, irs gov: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. Your question about name change is an issue of state laws and the answer may differ in different states. It appears that she wants to keep...

Nonprofit Law: mileage reimbursement, federal mileage rate, www irs gov
federal mileage rate, www irs gov, harvey mechanic: You have no reason to subtract the number of miles it would take him/her to get to the gym. The issue is only the number of miles from the start of the trip to the competition, with the start being home if he/she is going from home, but from the gym if going...

Nonprofit Law: New Income for 501(c)7, retirement fund, articles of incorporation
retirement fund, articles of incorporation, determination letter: I would need to know whether yours is a (c)(3) or (c)(7). You can easily find out in the Articles of Incorporation or bylaws or you get the copy of the determination letter from the IRS that your organization is exempt. EIN Business line 1-800-829-4933 An...

Nonprofit Law: Non Profit Bank Account Balance, harvey mechanic, www irs gov
harvey mechanic, www irs gov, bank account balance: Your organization appears to be a 501(c)(7) social or recreational organization about which you could read at: www.irs.gov/irm/part7/ch10s10.html There is no limit on account balances as long as you maintain your substantial exempt activities. Harvey...

Nonprofit Law: Non Profit Community Association, harvey mechanic, irs regulations
harvey mechanic, irs regulations, public charities: This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. 501(c)(3) organizations file form 990. However, I can inform you that the only organization that might file a 1120 is one that incorporated with the State as...

Nonprofit Law: Non-Profit and Financial Hardship, harvey mechanic, www irs gov
harvey mechanic, www irs gov, fencing academy: In order for me to answer your question I would need to see the reference that hardship cases..is a requirement of our tax-free status . Please send me the cite or copy. I have seen such requirements for hospitals, but not for educational organizations....

Nonprofit Law: Non-Profit Gymnastics Booster Club Fundraising, booster club fundraising, www irs gov
booster club fundraising, www irs gov, irs law: No, service means work and that is the same problem... considering work done for a booster organization in making grants, which is like compensation. Besides the IRS issues, which are the ones that I pointed out earlier, see http://planner.zoho.com/useruploads/1214003545336.pdf...

Nonprofit Law: Non Profit LLC, irs gov, harvey mechanic
irs gov, harvey mechanic, private shareholders: This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. The IRS grants exemption to LLCs that are properly organized and operated. However, it only would grant exemption to an LLC whose members are all themselves...

Nonprofit Law: Non-Profit VS Sole Proprietorship, irs determination letter, unrelated business income
irs determination letter, unrelated business income, harvey mechanic: The main reason, in your case, that someone would want to have 501(c)(3) organization recognition from the IRS is that you could have donations that are deductable. Sales of cds, dvds, books, t-shirts, stickers, posters may or may not be affected, depending...

Nonprofit Law: Non-profit 501c3 all star cheerleading booster club, irs 501 c 3, star cheerleading
irs 501 c 3, star cheerleading, irs regulations: No. The Board of Directors may not allow individuals to use money that was fund-raised by them or their family. The 501(c)(3) organization that is a booster organization is not for the parents or youth to fund-raise and have their efforts benefit individuals...

Nonprofit Law: Non-profit Board Members wearing tee-shirts supporting political candidate, harvey mechanic, www irs gov
harvey mechanic, www irs gov, city councilman: People may wear shirts promoting a candidate or speak in favor of a candidate in their time when they are not acting as an official or officer of certain nonprofit organizations. I do not see any problem with your situation. See http://tinyurl.com/fuxw9...

Nonprofit Law: NPO donation letter, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: People who donate services do not get a deduction. As to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf at the top of page 5 is a chart Table 2 that shows that you may not deduct as a donation...

Nonprofit Law: non profit church as an independent rep for a network marketing company, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, federal tax exemption: See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations and there you will see that such activities are generally taxable. Nonprofit organizations that are granted Federal tax exemption based...

Nonprofit Law: non-profit expenses, excess benefit transaction, excess benefit transactions
excess benefit transaction, excess benefit transactions, www irs gov: It is against IRS regulations for a 501(c)(3) organization to pay for expenses of a for-profit organization unless the 501(c)(3) organization is getting something at least comparable in return. The 501(c)(3) organization may lose its exemption and also may...

Nonprofit Law: non-profit savings, irs determination letter, harvey mechanic
irs determination letter, harvey mechanic, brookings institution: 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: nonprofit board meetings, harvey mechanic, nonprofit museum
harvey mechanic, nonprofit museum, articles of incorporation: Unless specified in the Articles of Incorporation or bylaws they would not have such rights unless the State Open Meetings or Open Records law allows such. As for your state law on Open Records and Open Meetings See www.rcfp.org/ogg/index.php?op=browse&state=me...

Nonprofit Law: nonprofit owner, harvey mechanic, nonprofit owner
harvey mechanic, nonprofit owner, person volunteer: Yes on two of the three counts. As for the issue of volunteering, that is mainly an issue of USCIS (Immigration).This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. By the way, if you are not sure how to proceed...

Nonprofit Law: open meetings for 501c6, harvey mechanic, open meetings laws
harvey mechanic, open meetings laws, 501c6: Open Meetings Laws in Different States. Sunshine laws 501(c)(3) organizations are exempt from the State Sunshine Law See www.rcfp.org/ogg/index.php As for your state law on Open Records and Open Meetings See www.rcfp.org/ogg/index.php?op=browse&state=ca...

Nonprofit Law: opt out of fundraising, irs 501 c 3, irs regulations
irs 501 c 3, irs regulations, booster organizations: Opting out of fundraising may be a legal option for 501(c)(3) organization s members in certain circumstances. However, that is not legal for booster organizations, when, like yours, the membership is tied to funding of a family member... you referred to...

Nonprofit Law: Political Donations, harvey mechanic, internal revenue code section
harvey mechanic, internal revenue code section, voluntary dues: I would need to know the subsection of Internal Revenue Code Section 501(c) that the organization was incorporated under and under which it received IRS exemption determination. Then I will be able to answer further. But you will probably be able find your...

Nonprofit Law: The Presidents athority, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs news: Get one of the recent Board members to file a court action. That is all that I can think of. If there is tax fraud...Complaints could go to your State s Attorney General s Office as that office generally oversees charities within the state. If the action...

Nonprofit Law: Private Non-Profit vs Non-Profit, harvey mechanic, federal tax id
harvey mechanic, federal tax id, federal tax id number: Call the IRS with the EIN number and they will inform you whether they granted nonprofit status. Your organization would not have had to file for exemption if the annual gross was less than $5000. See instructions to Application for Exemption www.irs.gov/pub/irs-pdf/i1023.pdf...

Nonprofit Law: partnerships with non-profit foundations, harvey mechanic, www irs gov
harvey mechanic, www irs gov, cherry docs: 501(c)(3) organizations may partner with other nonprofits or even with for profit organizations. For an IRS discussion about Joint ventures see the 3 paragraphs after Joint Ventures at: www.irs.gov/irb/2004-22_IRB/ar08.html#d0e558 Misrepresentation,...

Nonprofit Law: paying coaches, harvey mechanic, georgia state law
harvey mechanic, georgia state law, local school board: This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. I am assuming that your organization is either a booster organization for youth sports or a youth sporting organization and, in either case, you would be able...

Nonprofit Law: not for profit boards & required membership, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs 501 c 3: A 501(c)(3) organization may not require someone to join. However, 501(c)(3) organizations may hold trademarks or service marks and may make requirements such as maintaining classes in the 501(c)(3) organization and those are often in trademark licensing agreements....

Nonprofit Law: property ownership, harvey mechanic, public charities
harvey mechanic, public charities, 501c: This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. Your husband s property transfer from a 501(c)(3) organization to his mother for less than the fair market value appears to be fraud and the IRS may decide to...

Nonprofit Law: Quorum, harvey mechanic, roberts rules of order
harvey mechanic, roberts rules of order, president act: You would need to have followed the rules of the old bylaws in adopting new bylaws. What you are referring to is what is called Roberts Rules of Order which does not have any validity unless your organization or state have decided in writing that it mandates...

Nonprofit Law: do we qualify? University organization, harvey mechanic, donation receipts
harvey mechanic, donation receipts, university organization: First you should check with the University as it appears that the student organization is not separately incorporated, and, therefore, all donation receipts would need to come from the University. After you check with their office, I am sure that they will...

Nonprofit Law: Religious Org vs. Church, unrelated business income, www irs gov
unrelated business income, www irs gov, irs purposes: It would already need to have a congregation but the period of time is not clear. I have not seen any cases as to the worship location be via electronic format such as podcast or videocast and could not comment on that other than informing you that the text...

Nonprofit Law: Remuneration for member of board of directors, form 1099 misc, self employment tax
form 1099 misc, self employment tax, irs gov: Yes. Form 1099-misc for Board members --start of excerpt --- Directors of a corporation - members of the governing board - are defined by statute as non-employees. If an exempt organization pays its board members to attend board meetings or otherwise compensates...

Nonprofit Law: Renting to a 501(c)(3), irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: Small 501(c)(3) organizations generally have a problem with governance more than regular for-profit corporations. One reason is the absence of a profit motive. The documentation that you have requested from them does not seem to be such that it would take...

Nonprofit Law: Renting a home for a non-profit, harvey mechanic, public charities
harvey mechanic, public charities, renting a home: This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. The IRS does not mind but then you would not be able to have anyone living there unless that is considered compensation from the nonprofit. Generally municipalities...

Nonprofit Law: Right to information, public disclosure requirements, nonprofit corporation law
public disclosure requirements, nonprofit corporation law, irs gov: This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. The IRS does not require specifically the items you mentioned. However, if a nonprofit has received IRS exemption determination or files annual returns (Form...

Nonprofit Law: record retention, harvey mechanic, www irs gov
harvey mechanic, www irs gov, liability waivers: This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. Public Charities Record Keeping Requirements are discussed at www.irs.gov/pub/irs-pdf/p4221pc.pdf page 18-22 As for the other documents, your question...

Nonprofit Law: Two religious non-profits sharing facility expenses., harvey mechanic, facility expenses
harvey mechanic, facility expenses, private foundation: The school certainly may give the church more than the operating costs of the facilities as a section 501(c)(3) organization may make grants to another section 501(c)(3) organization (to one that is not a private foundation). Harvey Mechanic Attorney...

Nonprofit Law: rules for individual fundraising, unrelated business income, www irs gov
unrelated business income, www irs gov, irs publication: Such contract labor is unrelated business and taxable. See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations and there you will see that such activities are generally taxable. The IRS may...

Nonprofit Law: Sec 509 support from exempt activities, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: See IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf starting on page 31 Qualifying as Public Supported Admissions are not part and anything above 2% from the exhibiting artists would be excluded, as generally...

Nonprofit Law: Severance pay, blue collar worker, blue collar workers
blue collar worker, blue collar workers, severance packages: It appears that your sources were addressing employees in for-profit businesses. This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. It is against IRS regulations for a 501(c)3 organization to give severance...

Nonprofit Law: Severence Pay for Non Profit, excess benefit transaction, severence pay
excess benefit transaction, severence pay, www irs gov: It is against IRS regulations for a 501(c)3 organization to give severance pay or any substantial gift to an outgoing employee unless it is required by a long-standing employment contract. Such payments would be a prohibited use of funds as the funds...

Nonprofit Law: Spending requirements for charitys, harvey mechanic, brookings institution
harvey mechanic, brookings institution, private foundations: A 501(c)(3) organization that is not a private foundation may accumulate funds for one or two years or so, as long as it maintains substantial exempt activities, commensurate with its financial resources. Exempt activities are those that are related to...

Nonprofit Law: Sponsorship requirements, irs publication 557, public disclosure requirements
irs publication 557, public disclosure requirements, irs gov: As to your question about public support being 30%, I don t know what your question is. I think you are referring to the 1/3 test - See IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf starting on page 31 ...

Nonprofit Law: Sponsorship of Univ. Radio Station, university radio station, harvey mechanic
university radio station, harvey mechanic, fcc part 15: Some acknowledgment of about 10 seconds is accepted for every half hour. More than that may be taxable to you as advertising revenue. See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations and...

Nonprofit Law: Starting a non profit org., harvey mechanic, www irs gov
harvey mechanic, www irs gov, guidestar: First you would need to decide whether your organization is to be a public charity or private foundation. A private foundation is much more restrictive. A quick summary of the differences between public charities and private foundations can be found at:...

Nonprofit Law: Subsidiary 990 returns - Group Returns, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs publication: From the IRS Publication Group Exemptions at www.irs.gov/pub/irs-pdf/p4573.pdf page 3 --start of excerpt --- A group exemption letter does not change the filing requirements for exempt organiza-tions. The central organization and the sub-ordinates must...

Nonprofit Law: how to sell a non-profit drug rehab, harvey mechanic, sweat blood
harvey mechanic, sweat blood, exempt purpose: Is the organization a IRS recognized 501(c)(3) organization? If so, you personally may not sell the assets of the organization. The organization may sell assets but then the proceeds must go to an exempt purpose. By the way, if you are not sure how to proceed...

Nonprofit Law: Not sending thank you letter or providing receipt for donation.., irs gov, harvey mechanic
irs gov, harvey mechanic, written acknowledgment: Certainly charities that do not want to give receipts will get a reputation and that might decrease the donations that they receive. I do not know of any recourse that the donor might have. I already gave you the link to the IRS that the donor gets the proper...

Nonprofit Law: seperation of nonprofit & for profit sudsidiary, unrelated business activities, federal tax exemption
unrelated business activities, federal tax exemption, irs gov: The 501(c)(3) organization should not use much of its own time and no assets in administering a for-profit company. Nonprofit organizations that are granted Federal tax exemption based on their mission-related purposes are allowed by the IRS, within certain...

Nonprofit Law: To set up non profit or not, irs gov, harvey mechanic
irs gov, harvey mechanic, tax exempt number: 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 by...

Nonprofit Law: soliciting funds, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. It appears that the yearly solicitation report is something from the State of Florida. Therefore, I suggest that you contact the office in...

Nonprofit Law: starting a scholarship fund, sequoia yacht club, harvey mechanic
sequoia yacht club, harvey mechanic, internal revenue code section: I would need to know the subsection of Internal Revenue Code Section 501(c) that the organization was incorporated under and under which it received IRS exemption determination. Then I will be able to answer further. Harvey Mechanic Attorney At Law...

Nonprofit Law: Tax deductibility of Preferred Seating payments, irs publication 526, season ticket package
irs publication 526, season ticket package, football season ticket: See See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf starting on the right column at the bottom of page 3: --start of excerpt --- Athletic events. If you make a payment to, or for the benefit of, a college or university...

Nonprofit Law: Tax Exemption Privilege Not Right, irs gov, harvey mechanic
irs gov, harvey mechanic, privilege issue: You certainly do not need to file but then you organization will be treated just like a normal business (as you have not allowed the IRS to review your operations to see if they want to recognize it as tax-exempt). Tax exemption, obviously is not available...

Nonprofit Law: Tax ramifications for formation of non-profit as corporation or unincorporated associations, irs gov, harvey mechanic
irs gov, harvey mechanic, limited liability company: The IRS grants exemption to LLCs that are properly organized and operated. However, it only would grant exemption to an LLC whose members are all themselves exempt organizations. Because state laws generally provide LLC members with ownership rights...

Nonprofit Law: Transfer of Booster Club Funds, univ of bridgeport, leadership issues
univ of bridgeport, leadership issues, booster organization: A 501(c)(3) booster organization s Board may decide to fund youth programs of another 501(c)(3) organization like a school. I don t know what you mean by activity account, but it appears to be a valid youth program. As for the sponsors, generally, donors...

Nonprofit Law: tax-exempt status, harvey mechanic, commodity trades
harvey mechanic, commodity trades, high yield investment programs: http://vlex.com/vid/19210992 is that code section. You are welcome. By the way, if you are not sure how to proceed I can help you with . However, I would need to spend a substantial amount of time reviewing including financial projections and that would be...

Nonprofit Law: Under a Nonprofit Umbrella, irs gov, harvey mechanic
irs gov, harvey mechanic, irs regs: The IRS grants exemption to LLCs that are properly organized and operated. However, it only would grant exemption to an LLC whose members are all themselves exempt organizations. Because state laws generally provide LLC members with ownership rights...

Nonprofit Law: University Chaplain, irs publication 517, irs gov
irs publication 517, irs gov, harvey mechanic: See IRS Publication 517 Social Security and Other Information for the Members of the Clergy and Other Religious Workers www.irs.gov/pub/irs-pdf/p517.pdf page 6 or 7 distinguishes the parsonage (housing) allowance depending upon whether the pastor or minister...

Nonprofit Law: unfair competition, unfair competition laws, irs regs
unfair competition laws, irs regs, www irs gov: There are a few avenues that you could pursue, but first we would need to analyze the operations of each of the nonprofits to find out if they are operating within IRS guildelines for nonprofits. Many times organizations have material infractions. Everything...

Nonprofit Law: unrelated business income look back period, unrelated business income, unrelated business activities
unrelated business income, unrelated business activities, federal tax exemption: The IRS has not given any answer. Nonprofit organizations that are granted Federal tax exemption based on their mission-related purposes are allowed by the IRS, within certain limits, to generate income from unrelated business activities. www.irs.gov/pub/irs-soi/97eounrl.pdf...

Nonprofit Law: Can you use same EIN number from business for a non-profit corp., www irs gov, harvey mechanic
www irs gov, harvey mechanic, recreational organization: A new EIN would need to be obtained as EIN numbers go to different type of entities. See Instructions for Form SS-4 www.irs.gov/pub/irs-pdf/iss4.pdf Generally, unless the organization is for youth under the age of 19, she could incorporate, if you wish,...

Nonprofit Law: Volunteer compensation, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, youth hockey association: Someone is not a volunteer if that person expects or receives compensation. Paying reasonable compensation or less will not violate the IRS exemption status. Your adult program is outside of the scope of your exempt purposes and would be considered by the...

Nonprofit Law: 1023 filing fee, good faith estimate, irs gov
good faith estimate, irs gov, harvey mechanic: Don t worry about it as long as you are making a good-faith estimate of your projected expenses. See instructions to Application for Exemption www.irs.gov/pub/irs-pdf/i1023.pdf on page 12 left column. You will not need to make any additional payments...

Nonprofit Law: Is a 501(c)(25) title holding entity a non-profit?, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: If incorporated or otherwise organized under a state law as a nonprofit corporation then it may be considered a non-profit. Now, the IRS uses a different nomenclature, which is exempt organization and, if the organization files form 1024 with the IRS and...

Nonprofit Law: 501 (c) 3, www irs gov, harvey mechanic
www irs gov, harvey mechanic, private benefit: As far as payouts at herding contests I would think that the organization would want to review its exempt purposes which would probably be educational and then decide whether the payouts are in futherance of those purposes. It may be problematic as what the...

Nonprofit Law: 501 (c) 3 -Per Diem allowances, www irs gov, harvey mechanic
www irs gov, harvey mechanic, volunteer officers: Certainly the fact that meals are included in the registration may preclude the use of per diem for meals if you want the employee or board member not to have to declare the per diem as an income item. However, a per diem for lodging may be used. See www.irs.gov/pub/irs-pdf/p535.pdf...

Nonprofit Law: 501 c (3) donating funds to a 501 c (7), www irs gov, publication 557
www irs gov, publication 557, profit entities: A 501(c)(3) organization may contract with (c)(7) organizations or even for-profit entities but it may not be called a donation. However the funds are supposed to go to exempt purposes which the 501(c)(3) organization must confirm. You need advance approval...

Nonprofit Law: 501(c)(3) income, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, federal tax exemption: The IRS may not consider your sales activities to that extent and on Ebay to be part of your exempt educational purposes and, therefore, that would be called unrelated business. See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business...

Nonprofit Law: 501(c)(3) member's donation - deductible on their 1040?, irs gov, harvey mechanic
irs gov, harvey mechanic, written acknowledgment: It appears that your sister did not obtain, at the end of the year of 2006 proper acknowledgment by the charity and, therefore, she would not be able to deduct that amount on her 1040 for the year 2006. See the IRS Publication Charitable Donations --- Substantiation...

Nonprofit Law: 501(c)(3) non profit, harvey mechanic, public charities
harvey mechanic, public charities, articles of incorporation: This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. Your question is an issue of state law and the answer may differ in different states. However, it would mostly likely not be possible for a Board to legally...

Nonprofit Law: 501(c)3 for non-US NGOs, www irs gov, harvey mechanic
www irs gov, harvey mechanic, international grants: No. See www.irs.gov/irm/part7/ch10s06.html#d0e93250 --start of excerpt --- 1. Foreign organizations that meet the requirements of IRC 501(c)(3) may establish exemption from United States income tax, or establish their charitable status for...

Nonprofit Law: 501 (c)3 Parent company, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: You write I have as if the organizations are private foundations. However, it appears that you are referring to an existing organization that has received a determination letter from the IRS that it is exempt exempt under section 501(c)(3), not as a private...

Nonprofit Law: 501(c)3 sale of product, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. There is no federal rule prohibting charges for related items such as you mentioned and such sales are not taxable to your organization. Some organizations,...

Nonprofit Law: 501(c)3 Universities and Colleges, irs filing status, harvey mechanic
irs filing status, harvey mechanic, www irs gov: No school is automatically considered by the IRS to be an approved 501(c)(3) organization, even if they have been incorporated referring to section 501(c)(3) in their Articles of Incorporation. To look for organizations that have received determinations...

Nonprofit Law: 501(c)3 vs.501(c)5, irs gov, property tax exemptions
irs gov, property tax exemptions, harvey mechanic: www.irs.gov/irm/part7/ch10s08.html generally is about the c5 type organization. www.irs.gov/irm/part7/ch10s08.html#d0e94789 gives a comparison with the 501(c)(3) organization. Specifically addressing your question, the c5 may not have as a primary activity...

Nonprofit Law: 501 c3 non-profit filing requirement, form 990 ez, irs gov
form 990 ez, irs gov, harvey mechanic: This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. Tax-exempt organizations 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: 5013c, professional fund raiser, www irs gov
professional fund raiser, www irs gov, professional fund raisers: You may have been approached by an organization that does professional fund-raising. See www.irs.gov/irm/part4/ch52s32.html about 98% of the way down that page: --start of excerpt --- 1. Any solicitations made on behalf of the organization...

Nonprofit Law: 501C3 DISBURSEMENTS, harvey mechanic, www irs gov
harvey mechanic, www irs gov, 501c4: No, that would be a clear violation of your 501(c)(3) organization s purposes as the funds would go to the benefit of a (c)(4) which is not eligible to receive deductible donations. It is also a violation as it gives substantial private benefit instead of...

Nonprofit Law: 501c3 for community concert band, irs publication 557, irs designation
irs publication 557, irs designation, irs gov: There is no IRS Form 537 www.irs.gov/formspubs/lists/0,,id=97817,00.html If you are referring to Form 1023. In any case, See IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf that for a 501(c)(3) you would...

Nonprofit Law: 501c3 confusion, harvey mechanic, booster organizations
harvey mechanic, booster organizations, booster organization: The 501(c)(3) organization that is a booster organization is not for the parents or youth to fund-raise and have their efforts benefit individuals excluding other individuals in the sport who do not participate in the booster club as much. That would simply...

Nonprofit Law: 501c3 fee, irs gov, harvey mechanic
irs gov, harvey mechanic, irs filing: It appears you are asking about the filing fee for the Exemption Application to the IRS for the 501(c)(3) organization. The IRS filing fee for exemption application is $300. The IRS filing fee is, however, $750 if the organization projects an average gross...

Nonprofit Law: Access to Church Funds, harvey mechanic, www irs gov
harvey mechanic, www irs gov, inurement: Yes, that is an example of misuse of funds. If money is taken to build a house and the real estate does not go into the name of the church then that is usually considered inurement which would preclude exemption. Inurement (benefits to insiders) is discussed...

Nonprofit Law: Advertising Revenue and 501(c)(3) status, harvey mechanic, cast radio
harvey mechanic, cast radio, charity work: Right, employees may be paid a reasonable salary (but not more). The main issue is whether your organization would be granted 501(c)(3) organization status by the IRS so that donations would be deductible. We would need to concentrate on the income received...

Nonprofit Law: acct balances for nonprofit, irs determination letter, irs gov
irs determination letter, irs gov, form 990 ez: It is not a question of what you have in your accounts, but what is your annual gross income. See instructions to Application for Exemption www.irs.gov/pub/irs-pdf/i1023.pdf in the right column on the first page under From 1023 not necessary discusses...

Nonprofit Law: adding a different mission statement, harvey mechanic, high school booster club
harvey mechanic, high school booster club, booster organizations: Yes. 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. Your organization certainly can inform the IRS that it wants...

Nonprofit Law: application for exempt status, irs publication 557, annual golf tournament
irs publication 557, annual golf tournament, tax exempt number: Well it depends.I would need to know the subsection of Internal Revenue Code Section 501(c) that the organization is going to incorporate under (like c3 or c4). Then I would need to know the gross receipts you would be having in 2009. Then I will be able...

Nonprofit Law: authority to fundraise, roman catholic archdiocese, harvey mechanic
roman catholic archdiocese, harvey mechanic, www irs gov: Yes, you would need to comply with Connecticut s Charitable Solicitation laws and its raffle laws. www.ct.gov/ag/cwp/browse.asp?a=2074&agNav=| has links to the state rules and forms for charitable organizations and charitable solicitations. Harvey...

Nonprofit Law: Band Boosters, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs rules: The only way that the school would know how much each student sold (or otherwise fundraised) is that the booster organization would inform that school of those details. The booster organization has no exempt purpose to do such informing and that indicates...

Nonprofit Law: Benevolence Payment, www irs gov, irs instructions
www irs gov, irs instructions, public charities: This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. Churches and other 501(c)(3) organizations may not give funds to persons except if only to further the exempt purposes of the organization. It appears that...

Nonprofit Law: Benevolence Policies, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs instructions: Earlier you wrote that she needed tuition help but if you do not give tuition help but help for food and shelter it is still based upon her wanting to go to school and, therefore, that would be under the same IRS regulations as to grants to individuals....

Nonprofit Law: Booster Club Bus Payment, harvey mechanic, booster organizations
harvey mechanic, booster organizations, tax deductible donation: The 501(c)(3) organization that is a booster organization is not for the parents or youth to fund-raise and have their efforts benefit individuals excluding other individuals in the sport who do not participate in the booster club as much. That would simply...

Nonprofit Law: Booster clubs, harvey mechanic, gymnastics competition
harvey mechanic, gymnastics competition, public charities: This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. The IRS would not object to a booster organization collecting fees and passing them through to a gym. Refunds are governed by State law and I can tell you that...

Nonprofit Law: Buisness transactions by a non profit boosterclub, harvey mechanic, irs regulations
harvey mechanic, irs regulations, booster organizations: You would need to look at your the Articles of Incorporation or bylaws for such provisions. Especially note the rights of voting members, if any. As you used the term members contracts it appears that the booster organization may not be operating in...

Nonprofit Law: booster club fees, harvey mechanic, booster organizations
harvey mechanic, booster organizations, booster club: No, that is not wrong. But it would be wrong if certain people are required to become members of the booster club. You may have read many of my responses to other questions relating to booster organizations. Therefore, I am assuming that you read the approximate...

Nonprofit Law: booster club volunteer requirements, volunteer requirements, irs regulations
volunteer requirements, irs regulations, club volunteer: Neither the required dues payments of all parents of beneficiaries (youth) nor the work requirements are allowed for 501(c)(3) organizations that are booster organizations. The 501(c)(3) organization that is a booster organization is not for the parents or...

Nonprofit Law: business partnership with non-profit, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: I am assuming that the nonprofit is a 501(c)(3) organization that is a public charity. If not, let me know. As to charitable deductions: See IRS Publication 526 Charitable Donations on page 18, You can claim a deduction for a contribution of $250 or...

Nonprofit Law: Candy Fundraiser, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: Your cost is not a number that will be used in the calculation. What is relevant is the normal selling price of such an item (fair market value). As to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf...

Nonprofit Law: CEO Compensation, harvey mechanic, www irs gov
harvey mechanic, www irs gov, private inurement: The IRS does not have any bright line rule except that it does not want the CEO to receive more than reasonable compensation . 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: Charter School support group, school business manager, harvey mechanic
school business manager, harvey mechanic, school support group: Now, by our account you appear to be stating that the account where the funds are deposited is not a school account, but has a EIN number different than the school s. Therefore, I do not understand why the school would claim that they have some authority...

Nonprofit Law: Church Benevolence, public disclosure requirements, irs gov
public disclosure requirements, irs gov, harvey mechanic: First I need to inform you that there is no federal or state requirement for a church to give accounting records to church members unless the church has a clause in its the Articles of Incorporation or bylaws or resolutions that require such. Now, if those...

Nonprofit Law: Church Buildling Funds, harvey mechanic, board resolutions
harvey mechanic, board resolutions, church management: Unless the church management has signed an agreement with any of the donors it may use the funds temporarily for other purposes. It would also need to see if it is limited by something in their bylaws or board resolutions. Donors give up any authority over...

Nonprofit Law: Church Day care, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: It appears that you are well within the accepted purposes of a church and, therefore, they are related, not related to your exempt function. If you have not read the general IRS information regarding UBIT see www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication...

Nonprofit Law: Co-op None Profit Status, irs gov, harvey mechanic
irs gov, harvey mechanic, chs inc: www.irs.gov/irm/part4/ch38s01.html explains that most agricultural cooperatives are organized under section 521, not section 501. The federal laws on prohibition of endorsing candidates does not apply to section 521 organizations. http://tinyurl.com/fuxw9...

Nonprofit Law: choreography, harvey mechanic, booster organizations
harvey mechanic, booster organizations, awaiting approval: Certainly a booster organization may hire an individual if the Board of Directors considers the work important for the beneficiaries (youth). You may have read many of my responses to other questions relating to booster organizations. Therefore, I am assuming...

Nonprofit Law: Donating to a 501 (c) 3, 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 starting page 13 There are lower limits of 10% of the taxable income if it is a regular corporation but 50% limit if it is a S corporation....

Nonprofit Law: Donation Management, aids program, speaking engagements
aids program, speaking engagements, memorandum of understanding: 1. Yes. 2. An officer or director usually has standing to sue, but that does not mean that the officer will win. If you want me to write a legal opinion letter, I can do that. However, I would need to spend a substantial amount of time reviewing specific...

Nonprofit Law: Donor refund, parent teacher organization, irs purposes
parent teacher organization, irs purposes, income tax return: The situation is somewhat more complicated than normal because the donation was given so long ago and the donor probably took the deduction for the donation on his or her 2007 federal income tax return that was already filed with the IRS. You ask what is best...

Nonprofit Law: Double billing, harvey mechanic, www irs gov
harvey mechanic, www irs gov, oig hotline: Well, if it is Medicare Fraud you would follow the instructions at: www.ssa.gov/oig/hotline/#med If there is another government agency paying, then you would inform that government agency. If there is no government agency paying the nonprofit organization...

Nonprofit Law: designated contribution to pay part of son's salary, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: The church appears to be conspiring with the Pastor s father to evade federal income taxes. For, if the pastor is expecting to deduct the full amount of his funding, he is not correct. As to charitable deductions: See IRS Publication 526 Charitable Donations...

Nonprofit Law: designated funds contribution to a church, www irs gov, irs instructions
www irs gov, irs instructions, irs regulations: This free forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. The church is not breaking IRS regulations if it uses funds in a way that the donor did not want. A church or any other nonprofit may certainly refund...

Nonprofit Law: donating books- tax deduction, irs gov, harvey mechanic
irs gov, harvey mechanic, google searches: I can not estimate the fair market value. You should read that publication and understand that the fair market value is not only what the book would sell for at the library, if for-profit booksellers would sell them for a higher price or lower price. ...

Nonprofit Law: donations for individuals, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs instructions: See www.irs.gov/pub/irs-wd/0504031.pdf for details about international grants to and international activities of U.S. exempt organizations. You would not be able to name the individuals in your solicitations. Also you would need to be able to explain to...

Nonprofit Law: Endowment Regulations, harvey mechanic, brookings institution
harvey mechanic, brookings institution, chairities: This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. A 501(c)(3) organization that is not a private foundation may accumulate funds for years, as long as it maintains substantial exempt activities. I know of no...

Nonprofit Law: event deductions, irs gov, harvey mechanic
irs gov, harvey mechanic, irs publication: It appears that you are asking about a receipt issued to donors by a 501(c)(3) organization. See the IRS Publication Charitable Donations --- Substantiation and Disclosure Requirements www.irs.gov/pub/irs-pdf/p1771.pdf on pdf page 14: --start of excerpt...

Nonprofit Law: Financials, public disclosure requirements, irs gov
public disclosure requirements, irs gov, harvey mechanic: Unless required in the Articles of Incorporation, Bylaws, membership agreements, or any resolutions, a nonprofit organization is only required by federal law to reveal what is required for any nonprofit to provide to the public. If a nonprofit has received...

Nonprofit Law: FL non profit proxy voting, harvey mechanic, robert s rules of order
harvey mechanic, robert s rules of order, florida court: The courts in Florida have not decided whether such a clause in a nonprofit organization s bylaws incorporating generally Roberts Rules would be sufficient to fulfill what Florida law mentions as the right of the organziation to state in their bylaws that...

Nonprofit Law: FOOTBALL, harvey mechanic, huntington beach ca
harvey mechanic, huntington beach ca, pop warner football: This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. The IRS does not prohibit such requirements. Now their may be civil rights violations or violations of other state laws if you have a religious basis for your...

Nonprofit Law: Forming a Booster Club, mumbo jumbo, irs service
mumbo jumbo, irs service, tax exempt organization: Yes, you are correct that, as I wrote earlier from the IRS, if you normally have gross receipts of less than $5000, you do not need to file for tax exempt status via form 1023. However, you need an EIN number for the corporation s bank accounts and filing...

Nonprofit Law: Founder receiving benefit from NPO, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs 501 c 3: If your organization has a Board of at least 3 members and the Board is not controlled by related persons, the there are many organizations that receive IRS 501(c)(3) organization status when they provide support and services outside of the United States....

Nonprofit Law: Free loan, harvey mechanic, federal income taxes
harvey mechanic, federal income taxes, loan question: You may incorporate in a state as a nonprofit corporation, but if you want to be exempt from federal income taxes you will need to apply for and receive IRS determination for exemption. Some exemptions would apply in certain cases, but none of those are applicable...

Nonprofit Law: Fund carryover to next fiscal year ., irs determination letter, ladies golf association
irs determination letter, ladies golf association, harvey mechanic: 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 or so,...

Nonprofit Law: Fundraising Letter, harvey mechanic, charitable solicitations
harvey mechanic, charitable solicitations, tax id numbers: This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. The IRS does not have any regulation as to having Tax id numbers in fundraising letters. Generally states regulate charitable solicitations. www.after-prom.org/state_charity_contacts.html...

Nonprofit Law: Can Fundraising be required?, harvey mechanic, irs 501 c 3
harvey mechanic, irs 501 c 3, booster organizations: The answer to your three questions are no, no, and no. I am not sure whether you have read my standard basic information for booster organizations that I have given to many questions about booster organizations, so I will give you that here: The main principle...

Nonprofit Law: fiscal sponsorship and donationg to Pakistani charity, irs 1040, fiscal sponsorship
irs 1040, fiscal sponsorship, public charities: When a U.S. 501(c)(3) organization gives someone funds as part of contract whereby the U.S. 501(c)(3) organization has received a 5% fee for administrative fees, the IRS would expect and require that the 501(c)(3) organization monitor that the funds actually...

Nonprofit Law: forming a booster club, irs publication 557, tax exempt number
irs publication 557, tax exempt number, 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 want to first incorporate or set up an unincorporated association by...

Nonprofit Law: forming a youth sports organization, irs publication 557, youth sports organization
irs publication 557, youth sports organization, irs gov: You have time. The IRS may take months to issue the exemption determination etter, but as long as you file your exemption application within 5 months and are approved for exemption status by the IRS you may egin full operations upon state incorporation with...

Nonprofit Law: Possibly Unrelated business, antique auto club, unrelated business income
antique auto club, unrelated business income, harvey mechanic: From what you wrote it appears that the activity may be unrelated business. See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations and there you will see that such activities are generally taxable....

Nonprofit Law: free office rental from a company, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: Same problem... no deduction as it is a partial interest. As to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf especially on page 8 the IRS writes about partial interests which means that donations...

Nonprofit Law: fundraisers, www irs gov, harvey mechanic
www irs gov, harvey mechanic, figure skating club: If the figure skating club owns the skating rink and employs coaches then it is not a booster organization but a youth sport organization. In any case, The IRS may have a problem with a 501(c)(3) organization allowing individuals to collect funds to go for...

Nonprofit Law: Gifts to Volunteers, harvey mechanic, independent contractors
harvey mechanic, independent contractors, attorney at law: It appears that the workers expect, from your past treatment, that you will continue to give to each of them for a certain amount of work, such a gift card annually, but that they receive nothing else tangible from your church. I am assuming that none of those...

Nonprofit Law: Grants from 501 C3 to another 501 C3, united way of greater cleveland, harvey mechanic
united way of greater cleveland, harvey mechanic, 501 c3 organizations: It depends whether they are private foundations. Let me know and I will respond further. However, I can inform you that grants are allowed from 501(c)(3) organizations to 501(c)(3) organizations that are not private foundations. It is done all the time. ...

Nonprofit Law: Grants/Commercial Donations, harvey mechanic, www irs gov
harvey mechanic, www irs gov, private inurement: First I need to inform you that it is not accurate to use the term volunteer to someone who expects to have some compensation for his or her work. The IRS also does not allow 501(c)(3) organizations to give someone more compensation than is reasonable. ...

Nonprofit Law: golf course, irs gov, harvey mechanic
irs gov, harvey mechanic, irs publication: No, not unless the golf course is for the whole community or for a particular charitable class, like youth. See from page 2 of IRS publication Fund-raising issues of 501(c)(3) organizations www.irs.gov/pub/irs-tege/eotopicl82.pdf: In considering the...

Nonprofit Law: Historical society board accountability, harvey mechanic, board elections
harvey mechanic, board elections, articles of incorporation: You would first need to look at the organization s Articles of Incorporation, including any amendments and you would want the copy filed with the State. That may indicate whether there are voting members other than members of the Board of Directors. If that...

Nonprofit Law: Humane organization running amuck, florida statute 617, harvey mechanic
florida statute 617, harvey mechanic, robert s rules of order: I can help you with the case. However, I would need to spend a substantial amount of time and would we may need to hire a local attorney to assist. If you want to work with me on a fee basis, please contact me directly to my email address below. Harvey...

Nonprofit Law: high school wrestling booster club, wrestling booster club, disbursement procedures
wrestling booster club, disbursement procedures, irs service: I don t know what you mean by a whole lot of money , but, as I wrote above, you would not need to apply to the IRS if your gross receipts are normally less than $5000 annually. Any corporation may obtain an federal tax id (EIN number). There is no such ...

Nonprofit Law: Inurement/Conflict of Interest, federal tax questions, www irs gov
federal tax questions, www irs gov, public charities: There is a conflict of interest in both situations, but then the question is whether those conflicts are legal. This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. The IRS may be concerned if...

Nonprofit Law: Lending to Charity, irs publication 526, harvey mechanic
irs publication 526, harvey mechanic, www irs gov: A loan is a normal business transaction and there is no charity element. As to charitable deductions: See generally IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf As to loans in a somewhat similar situaton www.irs.gov/pub/irs-wd/0503004.pdf...

Nonprofit Law: List of 501(c)(7) organizations, irs website, harvey mechanic
irs website, harvey mechanic, public charities: No. The IRS does not maintain online such a list. If you have a particular organization in mind, you may call the IRS Exempt Organizations unit in Cincinnati at 1-877-829- 5500, 2,4 to to inquire as to the exemption status. Harvey Mechanic Attorney...

Nonprofit Law: LLC conversion to 501C 3, international sculpture exhibition, educational outreach program
international sculpture exhibition, educational outreach program, 501c 3: You can see the Ohio Nonprofit Corporation law http://law.justia.com/ohio/codes/orc/jd_1702-729.html and http://law.justia.com/ohio/codes/orc/jd_title17-3a1.html is for generally business code sections where you may find about conversions. You may...

Nonprofit Law: legality of donations to a group engaged in illegal activities., harvey mechanic, feeding the homeless
harvey mechanic, feeding the homeless, public charities: This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. Your question is an issue of state and municipality law and the answer may differ in different states. However, I can inform you that generally health code regulations...

Nonprofit Law: Michigan House Bill# 5681 requirements, harvey mechanic, trustee position
harvey mechanic, trustee position, michigan house bill: Officers are different legally from Directors (or sometimes called Trustees). Adding titles to each Board members position is useless in regard to hitting the 3 directors required. Therefore, you would need to add a third trustee. Harvey Mechanic Attorney...

Nonprofit Law: membership nonprofit record inspection, nonprofit corporation law, nonprofit corporations
nonprofit corporation law, nonprofit corporations, benefit service: you are somewhat familiar with Oregon law as to nonprofits. But you may want to review http://law.justia.com/oregon/codes/2007/vol2/065.html which is the Oregon Nonprofit Corporation Law and, if you do not find anything relevant there, then you would...

Nonprofit Law: Non-Profit Athletic booster dissolution, athletic booster club, gov ernment
athletic booster club, gov ernment, www irs gov: This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. Your question is an issue of state law and the answer may differ in different states. However, I can tell you that states would allow creditors to go after any...

Nonprofit Law: Non Profit Corporation Fees charge, harvey mechanic, jane doe
harvey mechanic, jane doe, income person: Certainly there would be no federal or state laws against charging different fees as long as the 501(c)(3) organization does not use a prohibited reason for the different charges, such as race or religion. I suggest you ask them for their reason and then get...

Nonprofit Law: Non-Profit and Exclusive Use of Property, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: I am assuming that the organization is not a private foundation. If we negotiate and write up the lease form in a certain way you may be then able to deduct the building operating expenses. Let s say you have them sign a triple net lease, but then out...

Nonprofit Law: Non Profit Laws, harvey mechanic, irs regulations
harvey mechanic, irs regulations, gymnastics club: It appears that you are referring to two different corporations, one a 501(c)(3) organization that is a gymnastics club and another 501(c)(3) organization that is a booster organization. Please confirm or clarify. Then I will need to know which of those...

Nonprofit Law: Non profit dissolution & remainder monies, profit support group, gov ernment
profit support group, gov ernment, www irs gov: In order to have obtained IRS exemption determination, you would have had to have the IRS required clauses in your Articles of Incorporation as discussed starting on page 19 at Organizational test at: www.irs.gov/pub/irs-pdf/p557.pdf and the sample...

Nonprofit Law: Non-profit fund-raising for & contributing to another non-profit, harvey mechanic, irs regulations
harvey mechanic, irs regulations, correct assumption: There is no violation of IRS regulations. However, your exemption application may not have included such purposes and projected expenditures. Certainly if there is any change in the operations of any IRS approved 501(c)(3) organization, whether because...

Nonprofit Law: Non-profit membership fee, harvey mechanic, nonprofit corporation law
harvey mechanic, nonprofit corporation law, starting a non profit organization: This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. There is no federal prohibition on have fees for voting members. There may be some state prohibition but I doubt it as I have never seen it for any states. You...

Nonprofit Law: Non profit relationship with a pllc, state education department, ny state education
state education department, ny state education, harvey mechanic: As for the legality, I would only be looking at the IRS issues. This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. Therefore, it is not inherently illegal. However, the IRS would need to look at all of the facts...

Nonprofit Law: Non-profit sports team, irs gov, harvey mechanic
irs gov, harvey mechanic, tax deductible donations: The IRS is using the gross receipts not just donations figures. See instructions to Application for Exemption www.irs.gov/pub/irs-pdf/i1023.pdf in the right column on the first page under From 1023 not necessary discusses who does not need to file and...

Nonprofit Law: Nonprofit Directors, private foundation status, harvey mechanic
private foundation status, harvey mechanic, guidestar: If you want it to be a public charity the IRS usually would require at least a majority of unrelated directors to show public benefit instead of substantial private benefit. Otherwise it may get private foundation status. A quick summary of the differences...

Nonprofit Law: Nonprofit Law concerning gifts, harvey mechanic, public charities
harvey mechanic, public charities, nonprofit law: Well, your church must account for the funds as a pass-through but the church would not need to make any federal filings (I am assuming that the church does not file annual federal return 990. Make sure that you only give the private foundation a receipt...

Nonprofit Law: Do I need to file paperwork, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, tax exempt number: You can certainly act as a for-profit organzation by following the state laws as to that. However, 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...

Nonprofit Law: non profit 501 C3 question, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: I don t know what you are referring to by with bills, loosing our house , but it appears that you want to use funds so that you do not lose your house. Unfortunately, no you would not be able to use funds from a 501(c)(3) organization for your family. www.irs.gov/pub/irs-pdf/p3833.pdf...

Nonprofit Law: non profit medical question, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. Your question is about a medical doctor s individual tax return and his or her ability to write off a bad debt. However, I doubt that the IRS would allow a scheme...

Nonprofit Law: non profit org. chargeing for services?, public disclosure requirements, www irs gov
public disclosure requirements, www irs gov, internal revenue code section: I checked on the State search website at www.secstate.wa.gov/corps/ with the search pushing boundaries and got --start of excerpt --- PUSHING BOUNDARIES UBI Number 602454850 Category REG Profit/Nonprofit Nonprofit Active/Inactive Active State...

Nonprofit Law: non-profit sports league, harvey mechanic, www irs gov
harvey mechanic, www irs gov, partial proceeds: Your organization would not be qualified under any category of 501(c)(3) organization. You may, however, qualify as a 501(c)(7) recreational or social organization which you can read about at http://www.irs.gov/irm/part7/ch10s10.html please note that donations...

Nonprofit Law: non profit taxing, harvey mechanic, attorney at law
harvey mechanic, attorney at law, paycheck: An employee of a non-profit organization does pay taxes (or have taxes withheld) on their individual paycheck, like any other worker would. There are exceptions like members of the clergy. If you are a U.S. citizen you are taxed on all of your income, no...

Nonprofit Law: non-profit transparency, harvey mechanic, open meetings laws
harvey mechanic, open meetings laws, state sunshine: Regarding Open Meetings Laws and Open Meeting Laws in Different States, generally under those Sunshine laws 501(c)(3) organizations are exempt from the State Sunshine Law See www.rcfp.org/ogg/index.php As for your state law on Open Records and Open...

Nonprofit Law: non profit vs. not for profit, harvey mechanic, non profit vs not for profit
harvey mechanic, non profit vs not for profit, attorney at law: Some states use the term nonprofit whereas other states, like New York, use the term Not for Profit but the states generally refer to the same type of organization no matter which of those terms is used. Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: Can a nonprofit own a for-profit?, harvey mechanic, internal revenue code section
harvey mechanic, internal revenue code section, internal revenue code: It might depend upon whether most of the items for the store are donated. Please let me know and I will respond further. Also advise me the subsection of Internal Revenue Code Section 501(c) that the organization was incorporated under and under which it...

Nonprofit Law: Pass-thru donation, school sports teams, soccer boosters
school sports teams, soccer boosters, high school sports: I am assuming that your organization is not a private foundation? Your organization appears to be what the IRS refers to as a booster organization. You would legally be able to pass-through donations to the particular other corporations or give funds to them...

Nonprofit Law: Penalties for using wrong EIN, harvey mechanic, mr mechanic
harvey mechanic, mr mechanic, high school booster club: Many CPAs have little experience with 501(c)(3) organizations but some do and, therfore, it would depend upon the qualifications of the particular person. After reviewing your situation I would recommend hiring me as you can see that I have extensive experience,...

Nonprofit Law: Personal Gain, by a Board Member, harvey mechanic, e mail
harvey mechanic, e mail, 990s: I can certainly go over the 990s and make suggestions to you on how to proceed. I would need to spend a substantial amount of time reviewing the documents and that would be beyond the scope of this free forum. If you want to work with me on a fee basis, please...

Nonprofit Law: Piggybacking, irs publication 557, arf arf
irs publication 557, arf arf, www irs gov: 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. NYDog certainly can inform the IRS that it wants to engage in...

Nonprofit Law: Not for Profit Status, harvey mechanic, www irs gov
harvey mechanic, www irs gov, internal revenue code section: Not all nonprofits are 501(c) organizations. For example Homeowners Assocations generally are not exempt under 501(c) www.irs.gov/irm/part7/ch10s07.html#d0e93042 IRC 528... provides an elective exemption for certain homeowners associations that are...

Nonprofit Law: paying a non-US citizen, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs instructions: It depends where the consultant is located physically. If here in the United States then that person would need USCIS (Immigration approval). This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. By the way, if...

Nonprofit Law: Is it possible to setup a non-profit in the US?, harvey mechanic, www irs gov
harvey mechanic, www irs gov, international grants: Yes, in certain circumstances. See www.irs.gov/pub/irs-wd/0504031.pdf for details about international grants to and international activities of U.S. exempt organizations, and, especially page 3-4 about grants to a foreign organizations starting on page...

Nonprofit Law: Is it possible to setup a non-profit in the US?, tax exempt number, irs service
tax exempt number, 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 first incorporate or set up an unincorporated association by...

Nonprofit Law: proxies, harvey mechanic, roberts rules of order
harvey mechanic, roberts rules of order, applicable details: Your proxies were for voting purposes so obviously the matter of who had what proxies should be determined before any voting was done. If you were concerned at a certain point early in the meeting you should have raised a point of order. Other than that, the...

Nonprofit Law: public accommodation disc?, federal tax questions, usdoj gov
federal tax questions, usdoj gov, civil rights complaints: Well, your title is a hint. But the question then is whether the nonprofit is actually one of the enumerated areas of public accomodation. This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile....

Nonprofit Law: Question, irs 501 c 3, irs regulations
irs 501 c 3, irs regulations, booster organizations: The organization is operating incorrectly and should not give money to people who raised the funds through what appears to be sales activities. The 501(c)(3) organization that is a booster organization is not for the parents or youth to fund-raise and have...

Nonprofit Law: Could we qualify for nonprofit status?, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: Unfortunately, no on both cases. 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: questions about United Way, harvey mechanic, pledge card
harvey mechanic, pledge card, contract term: Fine print usually is part of a contract and, therefore, you are bound by that contract term. If you want to make sure you would need to negotiate different contract terms with United Way, which they will probably not be willing to do. Harvey Mechanic...

Nonprofit Law: Receivin tax-deductable donations, harvey mechanic, tax deductable donations
harvey mechanic, tax deductable donations, tax exempt status: Evidently you know about the IRS s general practice to grant exemption retroactively to the date of incorporation. There is some risk if your organization is not proper, but I would not be able to give you the amount of the risk unless I analyzed the 1023...

Nonprofit Law: Reporting Financial Information, public disclosure requirements, nonprofit corporation law
public disclosure requirements, nonprofit corporation law, irs gov: It is not clear whether you you refering to reports to the IRS or reports to the public. Therefore, I will address both. Regarding to public -- if a nonprofit has received IRS exemption determination or files annual returns (Form 990) with the IRS it...

Nonprofit Law: Requiring a donation for services., harvey mechanic, companion birds
harvey mechanic, companion birds, tax exempt status: Well, if you are requiring a minimum payment to accept a bird that amount is not a donation. However, it would not jeopardize your exempt status as it is directly related to your exempt activities, just like universities, which usually are 501(c)(3) organizations...

Nonprofit Law: real estate buyyy, harvey mechanic, buying a house
harvey mechanic, buying a house, attorney at law: One of the problems with the economy in the United States lately has been caused, at least in part, with a desire of too many people to own their own homes. That put people in a situation where they bought a home but then could not afford the monthly mortgage...

Nonprofit Law: religious examption nop, harvey mechanic, palo alto california
harvey mechanic, palo alto california, articles of incorporation: You may incorporate in California as a Religious Corporation filing Articles of Incorporation and not cut your connection with the body in Tonga. You would need California Articles but the bylaws of the Church of Tonga may be used as long as they do not contradict...

Nonprofit Law: Scholarship Programs, www irs gov, harvey mechanic
www irs gov, harvey mechanic, scholarship money: You need advance approval from the IRS for your method of giving scholarships if you want assurance that your procedure is not going to be called illegal by the IRS. For organizations granting scholarships Schedule H of the IRS Exemption Application...

Nonprofit Law: Starting a Family Foundation, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, tax exempt number: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations you would want to first incorporate or set up an unincorporated association or Trust by Articles of Association under the State s Nonprofit law...

Nonprofit Law: Switching from a Non Profit to S Corp, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs instructions: I have in my profile, this free forum is only for relevant exempt 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. Generally you would need to check with your State...

Nonprofit Law: How to sell a non-profit owning real estate?, harvey mechanic, irs code
harvey mechanic, irs code, internal revenue code section: The Articles of Incorporation state the section and subsection as well as the determination letter from the IRS. You may obtain copies of the Articles from the State and the IRS will inform as to the exemption if you don t have a copy of the letter. You could...

Nonprofit Law: seperate chapter of an existing non profit, irs publication 557, www irs gov
irs publication 557, www irs gov, harvey mechanic: It appears that you are asking about what the IRS refers to as 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 More details in the IRS Publication...

Nonprofit Law: small non-profit filing requirement, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: Yes, as long as your organization has the right organizational documents. See IRS Publication 557 Tax Exempt Status for Your Organization See www.irs.gov/pub/irs-pdf/p557.pdf which discusses that, in order to receive donations that are deductible you would...

Nonprofit Law: spending by a nonprofit 501 (c)(3), harvey mechanic, www irs gov
harvey mechanic, www irs gov, 501 c 3 organizations: That is out of line as the 501(c)(3) organization is supposed to use its funds for its exempt purposes and beneficiaries. See section 501(c)(3) of the Internal Revenue Code http://pages.citebite.com/w7n3s8n8dbav up to the word individual An extensive...

Nonprofit Law: starting a non profit organization, irs publication 557, irs gov
irs publication 557, 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 first incorporate or set up an unincorporated association by...

Nonprofit Law: sunshine law, harvey mechanic, 501c4
harvey mechanic, 501c4, governmental status: As for your state law on Open Records and Open Meetings See www.rcfp.org/ogg/index.php?op=browse&state=mo specifically at 1.B.4 is Open Records for Nongovernmental bodies receiving public funds or benefits and the sections nearby have the applicable...

Nonprofit Law: Tax Deductible Donations, irs gov, harvey mechanic
irs gov, harvey mechanic, tax deductible donations: Donations are deductible by the donors if you have some articles of organization, like articles of incorporation or articles of association or trust document which is discussed starting on page 19 at Organizational test . You must have the required clauses...

Nonprofit Law: Tax deduction for volunteer hours, irs publication 526, community radio station
irs publication 526, community radio station, harvey mechanic: No, deductions are clearly prohibited for volunteer work as you have read in that publication 526. She must have misunderstood what the non-profit accountant informed her. If she wants to obtain the url from that accountant and forward it to me I will comment...

Nonprofit Law: Tax exempt purchases, harvey mechanic, sales tax exemption
harvey mechanic, sales tax exemption, public charities: This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. Your question is an issue of state law and the answer may differ in different states. However, I do not know of any state that would allow such. You can check...

Nonprofit Law: termination of tax ID number (EIN), volunteer fire company, federal tax id
volunteer fire company, federal tax id, irs tax exemption: I believe that, instead of 1053 you mean 1023 which is the application for exemption for a 501(c)(3) organization. As for your federal tax id number, which is officially called by the IRS the Employer Identification Number or EIN, you must have received some...

Nonprofit Law: transfer name of 501c3, harvey mechanic, booster organization
harvey mechanic, booster organization, articles of incorporation: Yes, you may change the name (amend the Articles of Incorporation) and continue, unless your organization has a binding contract with the School District. However, you may find it difficult to operate if the school district establishes another booster...

Nonprofit Law: Unreimbursed Expenses? No receipt Deductible?, animal rescue organization, written acknowledgment
animal rescue organization, written acknowledgment, donation receipt: I went to that site http://listserv.fundsvcs.org/cgi-bin/wa?A0=fundsvcs and did a search but found over one thousand hits with the search terms gift in kind . If you want me to review the specific answer on that site, please give me the exact search terms...

Nonprofit Law: Use of Designated Gifts, public charities, law review article
public charities, law review article, budget committee: This forum is only for IRC 501(c)(3) issues of public charities as I have explained in my profile. The IRS does not have any regulations relating to the use of restricted or designated gifts to the purpose for which they were designated. Now, most states...

Nonprofit Law: Use of funds on members, harvey mechanic, www irs gov
harvey mechanic, www irs gov, fundraising funds: Right, even though unrestricted, the funds must still be used for the organization s purposes and not to benefit the chorus members. The IRS does not have a precise definition of what is substantial so that you would need to make your own call, although I...

Nonprofit Law: Volunteer costs, federal mileage rate, harvey mechanic
federal mileage rate, harvey mechanic, www irs gov: If they are 501(c)(3) organizations, then yes. 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: Volunteer Reporting, www irs gov, harvey mechanic
www irs gov, harvey mechanic, witholding taxes: Yes, as you can see in that table 11-1 on page 40 all the amount needs to be put on Form W-2 as wages as the per diem is not part of an adequate accountable plan . In the future, I would expect adequate records and a satisfactory accountable plan as on...

Nonprofit Law: volunteer fire station, volunteer fire station, good faith estimate
volunteer fire station, good faith estimate, irs gov: I am assuming that your organization is a 501(c)(3) organization. See the IRS Publication Charitable Donations --- Substantiation and Disclosure Requirements www.irs.gov/pub/irs-pdf/p1771.pdf on page 4 a charitable organization is required to provide...

Nonprofit Law: 2 Booster clubs, harvey mechanic, irs rules
harvey mechanic, irs rules, form 1023: You may certainly have two organizations, but the 501(c)(3) organization may not assist the other organization and you would need to inform the IRS about the affilated organization in the Form 1023 application for exemption for the 501(c)(3) organization -...

Nonprofit Law: 501 3c mismanagment, harvey mechanic, profit foundation
harvey mechanic, profit foundation, local district: Well, any of the Board members would have the duty to organize the other Board members to take all actions necessary on behalf of the 501(c)(3) organization to regain those funds. As the activities appear criminal then your local district attorney may be ...

Nonprofit Law: 501(c)3, harvey mechanic, www irs gov
harvey mechanic, www irs gov, 501 c 3 organizations: Usually social clubs are 501(c)(7) recreational or social organizations which is discribed by the IRS at www.irs.gov/irm/part7/ch10s10.html Anyway, the first step would be to check for the records with your State s Secretary of State Office and the corporation...

Nonprofit Law: 501(c)(3), harvey mechanic, division of corporations
harvey mechanic, division of corporations, 501 c 3 organizations: I have in my profile, this free forum is only for relevant federal exempt issues of 501(c)(3) organizations that are not private foundations. Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. But...

Nonprofit Law: 501(c)3, harvey mechanic, www irs gov
harvey mechanic, www irs gov, organization status: Generally adult sporting clubs are not eligible for 501(c)(3) organization status. It appears that you are referring to a 501(c)(7) recreational or social organization about which the IRS writes at www.irs.gov/irm/part7/ch10s10.html Please note that donations...

Nonprofit Law: 501(c)(3) Club Team Travel Account, www irs gov, private benefit
www irs gov, private benefit, volleyball club: 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, Earmarked accounts may not be compatible with continued tax...

Nonprofit Law: 501(c)(3) and gifts, domestic abuse victims, federal tax questions
domestic abuse victims, federal tax questions, www irs gov: The IRS has no prohibitions on gifts from clients or grantees as long as they are really gifts and not quid pro quo (in exchange for considerations). If there were to be any further assistance to the domestic abuse victims, then there may be conflict of...

Nonprofit Law: how to make 501-c-3 "inactive", form 990 ez, irs gov
form 990 ez, irs gov, harvey mechanic: I have in my profile, this free forum is only for relevant federal exempt issues of 501(c)(3) organizations that are not private foundations. Your question #1 is controlled by state law and states may differ somewhat with how they would treat such issues,...

Nonprofit Law: re: 501(c)3 loans to employees, harvey mechanic, irs regulations
harvey mechanic, irs regulations, intermediate sanctions: No, a signature is not considered security. Security means wealth or the lien on wealth. 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...

Nonprofit Law: 501 c 3 name change, ohio secretary of state, harvey mechanic
ohio secretary of state, harvey mechanic, secretary of state of ohio: The name change with the State of Ohio is in the form of an amendment of the Articles of Incorporation. Contact the Secretary of State of Ohio Phone: (614)-466-3910 Toll Free: (877)-767-3453 as there does not appear to be a particular form for that on their...

Nonprofit Law: 501 c 7, youth baseball program, harvey mechanic
youth baseball program, harvey mechanic, cookie dough sales: The IRS has written regarding 501(c)(3) organizations that are athletic in nature: ---Start of Excerpt-- An amateur athletic organization may qualify for IRC 501(c)(3) exemption under three different rationales. First, an amateur athletic organization may...

Nonprofit Law: 501 c 7, harvey mechanic, private inurement
harvey mechanic, private inurement, benefit members: You wrote, These provisions seem to conflict, because if a c7 took in any earnings from non-members, wouldn t any use of these earnings result in private inurement to members in virtually every case? No, not if the benefits go to the club instead of a particular...

Nonprofit Law: 50(c)(3) accepting real estate donation, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: I suggest that you use the term 501(c)(3) organization instead of 501(c) for donations would not be deductible by the donors to other types of 501(c) organizations (I am assuming yours is a 501(c)(3) organization). The links that I gave to you earlier in...

Nonprofit Law: Can a 501c3 accept donations and then distribute the donations through a S-corp?, harvey mechanic, governmental contracts
harvey mechanic, governmental contracts, s corp: I gave some examples from some states, but, as I have in my profile, this free forum is only for relevant federal exempt issues of 501(c)(3) organizations. As for Illinois and the drafting issues I would need to spend a substantial amount of time that would...

Nonprofit Law: 509(a) grants to private companies?, www irs gov, harvey mechanic
www irs gov, harvey mechanic, sole proprietorships: It appears you are referring to what the IRS calls a private foundations. http://vlex.com/vid/19209238 I have in my profile, this free forum is only for relevant federal exempt issues of 501(c)(3) organizations that are not private foundations. However,...

Nonprofit Law: advertising, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: No, as substantially all of the work is done by volunteers, there is no unrelated business to be reported. See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations on page 6 Harvey Mechanic...

Nonprofit Law: Benevolence Fund & Charitable Deductions, irs publication 526, irs rev
irs publication 526, irs rev, irs gov: Churches are exempt and that has never been an issue in our discussion as the donor control issues relate even to organizations that have received a determination letter from the IRS that the organization is exempt under section 501(c)(3). The applicable...

Nonprofit Law: Booster Club/Individual Accounts, harvey mechanic, profit motive
harvey mechanic, profit motive, 501 c 3 organizations: You are okay with having individual accounts as yours is not a 501(c)(3) organization. Please note, however, that you may be improperly treating expense items as your business appears not to be engaged with a profit motive and the IRS may treat your sales...

Nonprofit Law: Booster club Vs 501(c)3, tax exempt number, irs service
tax exempt number, irs service, irs gov: Usually companies want to see that your organization has received a determination letter from the IRS that the organization is exempt under section 501(c)(3), not as a private foundation. In order to have donations deductible by the donors according to Internal...

Nonprofit Law: Can a business accept donations on the behalf of a 501c3?, irs publication 526, irs gov
irs publication 526, irs gov, payroll deduction: No, the IRS would not allow such. Otherwise, my uncle could donate money to the United Fund and ask them to send a receipt stating that someone else gave the funds. Legitimate charities do not want to make any material misrepresentations like that, especially...

Nonprofit Law: Cash return for volunteer work, harvey mechanic, amoritization schedule
harvey mechanic, amoritization schedule, 501 c 3 organizations: I have in my profile, this free forum is only for relevant federal exempt issues of 501(c)(3) organizations that are not private foundations. The IRS would not object to the arrangement. As for the county calling something a donation, you would need to understand...

Nonprofit Law: Change in Booster Club Operations, harvey mechanic, irs guidelines
harvey mechanic, irs guidelines, fundraising money: There are many issues that the IRS might want to review to see if a 501(c)(3) organization is in compliance. You only are dealing with one particular issue, i.e. the individual accounts. Even though there are many regulations, the main one is that no person...

Nonprofit Law: Chapter wishes to break away, harvey mechanic, signature cards
harvey mechanic, signature cards, group exemption: Well, immediately your Board of Directors would pass a resolution to have an officer go to the bank and try to deal with the bank directly. Otherwise you would need to go to state court, file an action, and request the judge to order the bank to turn over...

Nonprofit Law: Charity's income from ecomerce?, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, federal tax exemption: No. Not unless the goods are what the IRS calls items related to their exempt purposes. If they are not related See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations and there you will see that...

Nonprofit Law: Church owned parsonages, irs publication 517, irs gov
irs publication 517, irs gov, harvey mechanic: See IRS Publication 517 Social Security and Other Information for the Members of the Clergy and Other Religious Workers www.irs.gov/pub/irs-pdf/p517.pdf page 6 or 7 distinguishes the parsonage (housing) allowance depending upon whether the pastor or minister...

Nonprofit Law: Computer Donations to NPO, irs gov, harvey mechanic
irs gov, harvey mechanic, irs publication: Although the donors may drop the items on your premises, at that point the donor would need to have a 501(c)(3) organization that is willing to accept the donation and then receipt the donor directly for the donation as required in the IRS Publication Charitable...

Nonprofit Law: Contest prize money, unrelated business income, federal tax exemption
unrelated business income, federal tax exemption, www irs gov: Just so you have an objective selection process by disinterested persons, then it would not be treated by the IRS as gaming event. I can not understand yet, from the facts that you presented, whether modifying of computer cases is an activity that is directly...

Nonprofit Law: Corporation name selection and infringement, public confusion, patents and trademarks
public confusion, patents and trademarks, private foundations: I have in my profile, this free forum is only for relevant federal exempt issues of 501(c)(3) organizations that are not private foundations. Your questions are about the potential for trademark infringement. I would not be able to give you my opinion unless...

Nonprofit Law: capital funding of non-profit, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, private foundations: Your proposal is exactly the opposite of the definition of a 501(c)(3) organization, i.e. that someone would get profit, and, therefore, would not be allowed by any state for a 501(c)(3) organization. I have in my profile that this free forum is only for relevant...

Nonprofit Law: Death benefit account, harvey mechanic, employer identification number
harvey mechanic, employer identification number, benefit account: It appears that your family set up an account but the account used a Social Security number of a member of your family. If not, let me know what EIN (Employer Identification Number) was used on that account. Also let me know if you obtained a determination...

Nonprofit Law: Defraying Member's Dues, pro bono attorney, performing arts organization
pro bono attorney, performing arts organization, www irs gov: The IRS may have a problem with a 501(c)(3) organization like yours 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, Earmarked accounts may not be compatible with...

Nonprofit Law: "Designated Giving", irs publication 526, irs gov
irs publication 526, irs gov, gift checks: First let me inform you that the donors would not be able to take any deduction. 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: Donating to non-US organizations, harvey mechanic, www irs gov
harvey mechanic, www irs gov, judgement call: The IRS has a policy that it will not grant exemption under 501(c)(3) for U.S. organizations that merely funnel funds to a particular foreign organization. See www.irs.gov/pub/irs-wd/0504031.pdf for details about international grants to and international...

Nonprofit Law: EIN ownership, harvey mechanic, irs service
harvey mechanic, irs service, internal revenue code section: You need a nonprofit corporation or unincorporated association established in your state (not a for-profit LLC) before you can apply for a nonprofit EIN. Then you, as an individual would be the responsible party. Harvey Mechanic Attorney at Law Harvey108@hotmail.co...

Nonprofit Law: election of officers, public benefit corporations, california doj
public benefit corporations, california doj, nonprofit public benefit: Before you file a complaint with the California DOJ (or file an action in State court, as the DOJ s office is often understaffed and doesn t handle anything except the huge cases) you should find out what is wrong. First you would need to review the Articles...

Nonprofit Law: employee/volunteer, harvey mechanic, charity volunteer
harvey mechanic, charity volunteer, employee volunteer: Those employees certainly may work extra hours but I find no exemption to the Federal Fair Labor Standards Act http://snipurl.com/4gpov [www_law_cornell_edu] that would apply to such employees for the Law applies to persons ---Start of Excerpt-- (2)...

Nonprofit Law: Foreign charity seeking 501(c)3 status, irs gov, harvey mechanic
irs gov, harvey mechanic, tax exempt number: 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 by...

Nonprofit Law: Fraud, eapply4ui edd, california department of unemployment
eapply4ui edd, california department of unemployment, harvey mechanic: Obviously that is illegal and you could report it to the California Department of Unemployment Insurance and their contact information is https://eapply4ui.edd.ca.gov/eddcomm/frmFraudStart.htm Harvey Mechanic Attorney at Law Harvey108@hotmail.co...

Nonprofit Law: Fund Raising fee, harvey mechanic, www irs gov
harvey mechanic, www irs gov, 501 c 3 organizations: I have in my profile, this free forum is only for relevant federal exempt issues of 501(c)(3) organizations that are not private foundations. I am assuming yours is such an organization. See www.irs.gov/pub/irs-tege/eotopice96.pdf which has examples of donations...

Nonprofit Law: Fundraising for A Research Project, irs publication 526, harvey mechanic
irs publication 526, harvey mechanic, www irs gov: Well, 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 if you...

Nonprofit Law: fees for nonprofit, harvey mechanic, law of contracts
harvey mechanic, law of contracts, 501 c 3 organizations: I have in my profile, this free forum is only for relevant federal exempt issues of 501(c)(3) organizations that are not private foundations. Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. It is...

Nonprofit Law: funding another non-profit, harvey mechanic, hotmail
harvey mechanic, hotmail, violence intervention: Certainly a nonprofit may contract with another nonprofit which would then hire an individual to provides the same service in Compton. You would, of course, be subject to any contract that you have with the foundation that gave the substantial contribution,...

Nonprofit Law: Gifts of Appreciated Real Estate, irs publication 526, irs gov
irs publication 526, irs gov, irs publications: http://vlex.com/vid/19210415 is 26 U.S.C. 170 but I would rather refer to IRS publications as they usually are easier to read. However, you should find your answer on page 11, right column, of IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf...

Nonprofit Law: Girl Scout Fundraising Money, www irs gov, troop trips
www irs gov, troop trips, pdf example: The IRS would be concerned with working in exchange for benefits, but, as for requirements that scouts attend meetings that would not be considered work and, therefore, would not be covered by the IRS regulations relating to benefits in exchange for work and...

Nonprofit Law: Gross receipts, youth sports league, form 990 ez
youth sports league, form 990 ez, irs gov: As to the one time exemption application requirement: See instructions to Application for Exemption www.irs.gov/pub/irs-pdf/i1023.pdf in the right column on the first page under From 1023 not necessary discusses who does not need to file and among those...

Nonprofit Law: Gun Club is 501(c)(3) and 501(c)(7) at same time, constitution second amendment, harvey mechanic
constitution second amendment, harvey mechanic, education opportunites: It may be allowed as long as the (c)(7) does not get more than incidental benefit from the arrangement. I would need to spend a substantial amount of time reviewing financial issues and that would be beyond the scope of this free forum. If you want to hire...

Nonprofit Law: Gymnastics team booster club startup, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, tax exempt number: The 501(c)(3) organization that is a booster organization is not for the parents or youth to fund-raise and have their efforts benefit individuals excluding other individuals in the sport who do not participate in the booster club as much. That would simply...

Nonprofit Law: gift of ervices, 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 at the top of page 5 is a chart Table 2 that shows that you may not deduct as a donation the value of your time or services. Harvey Mechanic...

Nonprofit Law: High School Booster Club, public charity status, high school booster club
public charity status, high school booster club, gross receipts: Usually you would appy for public charity status as: ---Start of Excerpt on page 11-- h 509(a)(2)an organization that normally receives not more than one-third of its financial support from gross investment income and receives more than one-third of its...

Nonprofit Law: HOUSING ALLOWANCE, irs publication 517, social security purposes
irs publication 517, social security purposes, irs gov: See IRS Publication 517 - Social Security and Other Information for the Members of the Clergy and Other Religious Workers www.irs.gov/pub/irs-pdf/p517.pdf on page 8 left column at botton: stating that the parsonage (housing) allowance applies to ---Start...

Nonprofit Law: Income received before filing, 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 whi ch takes...

Nonprofit Law: IRS tax receipt, irs publication 526, irs deductions
irs publication 526, irs deductions, irs gov: I don t understand what you mean by officially , but if anyone is there to mark on the outside of the envelopes when the envelope is received you can use that date as the date received for purposes of the receipt to the donor. If no person will be able to...

Nonprofit Law: Jeopardizing exemption status, unrelated business activities, harvey mechanic
unrelated business activities, harvey mechanic, federal tax exemption: No one knows. It is up to the IRS using many factors and, as I mentioned, some of the main factors are the gross income of the activity in relation to the gross income of the organization and the amount of staff time spent on the activity. I would need to...