About Experts Sitemap - Group 38 - Page 39 2016-05-17

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

Nonprofit Law: Non-profit corporation without 501(c)(3) soliciting donations, harvey mechanic, charitable solicitations
harvey mechanic, charitable solicitations, charitable solicitation: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. There is no federal prohibition to what you propose. As for the States, I advise the nonprofits that I work with that they should understand...

Nonprofit Law: Non-profit granting to members only, www irs gov, harvey mechanic
www irs gov, harvey mechanic, 501 c 3 organizations: Generally 501(c)(3) organizations need to serve public, not private interests and the answer to your question may depend upon many factors, but certainly it is a legal issue. You may be interested to read www.irs.gov/pub/irs-pdf/p3833.pdf starting on page...

Nonprofit Law: Nonprofit, irs gov, harvey mechanic
irs gov, harvey mechanic, irs publication: See the IRS Publication Charitable Donations --- Substantiation and Disclosure Requirements www.irs.gov/pub/irs-pdf/p1771.pdf on pdf page 7 starting with Token Exception — Insubstantial goods or services a charitable organization provides in exchange...

Nonprofit Law: Nonprofit board vote via email - need language, california public benefit, public benefit corporation
california public benefit, public benefit corporation, electronic mail address: Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. I am assuming you are referring to a California Public Benefit Corporation. See Corporations Code ---Start of Excerpt-- §5211(6) Members of...

Nonprofit Law: Nonprofit business relationship, unrelated business income, www irs gov
unrelated business income, www irs gov, harvey mechanic: No, that is not allowed unless the 501(c)(3) organization receives accounts for advertising revenue. Otherwise such activity is called by the IRS private benefit ( inurement if the restaurant people on insiders of the 501(c)(3) organization.) An extensive...

Nonprofit Law: need to know, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, bachelors degree: No, not by the IRS. However, if you want to establish an educational organization you would need to check with your state. I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. Harvey Mechanic...

Nonprofit Law: new soccer club, www irs gov, private benefit
www irs gov, private benefit, pdf example: There is no federal law specifying what part of a club s general funds may be used for expenses. The club decides. Usually the initial directors of a 501(c)(3) organization are decided at the time of incorporation, not by a vote but by the incorporators....

Nonprofit Law: non profit, profit soccer club, harvey mechanic
profit soccer club, harvey mechanic, california corporations: Yes, but he would not vote when the Board considers his employment contract and salary. Generally, under state law, the interested director should disclose to the Board the particular conflicts annually and before any vote and then should not vote in...

Nonprofit Law: non-profit, irs limit, harvey mechanic
irs limit, harvey mechanic, payroll checks: For 501(c)(3) organizations salaries do not come generally from donations but from the general fund. However, there is no IRS limit to the number of grants that a 501(c)(3) organization may apply for. Harvey Mechanic Attorney at Law Harvey108@hotmail.co...

Nonprofit Law: non-profit building, harvey mechanic, local foundation
harvey mechanic, local foundation, government costs: There is not quick yes or no answer to your question. However, as you are specifically mentioning that local foundation, why don t you ask them as to the possibility of grants to your proposed operation. If there is a good possibility for getting grants...

Nonprofit Law: non-profit charging for consulting, harvey mechanic, www irs gov
harvey mechanic, www irs gov, 501 c 3 organizations: I would need to know the subsection of IRC 501(c) under which the organization was incorporated and received its exemption determination from the IRS. If it is a 501(c)(3) organization, I would need to know if it is a private foundation. After you reply I...

Nonprofit Law: non profit compensation, www irs gov, private inurement
www irs gov, private inurement, prevailing economic conditions: I don t deal with ethical issues. I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. Those are legal issues. The IRS does not allow 501(c)(3) organizations to give someone more compensation...

Nonprofit Law: nonprofit filings, harvey mechanic, article of incorporation
harvey mechanic, article of incorporation, unincorporated association: 1. Yes. That is a required enclosure with the form 1023 unless the organization has articles of association or trust document instead, and, in that case, then a copy of those documents would be included with the form 1023 application. 2. I have in my...

Nonprofit Law: Organizing a Club, irs form 1024, www irs gov
irs form 1024, www irs gov, employer identification number: You can apply for EIN online at the IRS SS-4 site: www.irs.gov/businesses/small/article/0,,id=102767,00.html Instructions for Form SS-4 www.irs.gov/pub/irs-pdf/iss4.pdf It appears that the club is now an unincorporated association. The IRS explains...

Nonprofit Law: opening a sickle cell foundation in a new state., irs publication 557, sickle cell foundation
irs publication 557, sickle cell foundation, 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...

Nonprofit Law: Personal vs business, irs gov, harvey mechanic
irs gov, harvey mechanic, claim mileage: Well, then the Board of Directors of the Church would need to decide what parts of the services are considered within the religious mission of the church and should have a written policy what would be reimbursed. Religious mission purposes are allowed, but,...

Nonprofit Law: POA Proxy Voting, harvey mechanic, texas statutes
harvey mechanic, texas statutes, membership records: I would like to add to my previous answer, as the Secretary, not the Chair would have the authority over proxies, being the officer mentioned in the bylaws as the person accepting the proxies. As the officer in charge of the proxies, the Secretary could announce...

Nonprofit Law: parents want to buy out or have a work bond in a 501-c-3 org, harvey mechanic, www irs gov
harvey mechanic, www irs gov, private benefit: What you are basically proposing is that the 501(c)(3) organization, which is not a booster organization, have a fee required for each child and, in lieu of that fee, there could be some fundraising done. But then that fundraising requirement is considered...

Nonprofit Law: Not-for-profit Dance studio parent organization, tax exempt number, irs service
tax exempt number, irs service, internal revenue code section: No, the funds may not be distributed to individuals. 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...

Nonprofit Law: Not for profit for sale, harvey mechanic, contingent liabilities
harvey mechanic, contingent liabilities, hiv aids: The first issue is whether the organization has received a determination letter from the IRS that the organization is exempt under section 501(c)(3), not as a private foundation. You should obtain a current letter from the IRS. You would also want to confirm...

Nonprofit Law: Receipt for in-kind church donation, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: The acknowledgment is required to for-profit companies as they want to take the donation off of their taxes. There is no such issue for churches as they do not pay federal income tax. Therefore, the receipt may be the same or may be different. It is up to...

Nonprofit Law: Reimbursement of expenses for amateur sports organization, www irs gov, scout pack
www irs gov, scout pack, adult softball: I am not familiar with any tax court rulings as to individual accounts or team fund-raising. You may be interested to read www.irs.gov/pub/irs-pdf/p3833.pdf starting on page 5 (which is pdf page 7 of that pdf file) Charitable Class --start of excerpt...

Nonprofit Law: Resale Items, parenting resource center, unrelated business activities
parenting resource center, unrelated business activities, unrelated business income: It appears that your store is part of a corporation that has received 501(c)(3) organization status from the IRS. Such a store is taxable as an unrelated business. See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business Income...

Nonprofit Law: Returning of a deposit from a church, harvey mechanic, state court decisions
harvey mechanic, state court decisions, small claims court: We need to separate the discussion from any discussion of donations as this was not a donation. I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. Your issues are controlled by state law...

Nonprofit Law: regulations on who checks can be written to?, www irs gov, volunteer officers
www irs gov, volunteer officers, fellowship grants: a) Reimbursements may be made. See: www.irs.gov/pub/irs-pdf/p535.pdf Business Expenses Table 11-1 in the middle column of page 40 which has a chart about reimbursements under Per Diem and Car Allowances and Accountable plan which the organization...

Nonprofit Law: requirements for public support, private foundation status, harvey mechanic
private foundation status, harvey mechanic, www irs gov: You are referring to the IRS regulations relating to private foundation status and the public support requirements. See www.irs.gov/pub/irs-pdf/p557.pdf starting on page 29 Qualifying as Public Supported Harvey Mechanic Attorney at Law Harvey108@hotmail.co...

Nonprofit Law: Scholarship Donation, irs publication 526, irs memo
irs publication 526, irs memo, irs gov: As long as you do not have a 501(c)(3) organization yourself, you would need to work with the local high school to make sure you can get a deduction for the donation. See, for those general rules as to what documents you would need to have or obtain from the...

Nonprofit Law: Spending fund-raising money, youth sports club, irs gov
youth sports club, irs gov, harvey mechanic: The IRS rule for what nonprofits may spend money on is similar to the standard that the IRS uses when determining what is a valid business expense for an ordinary business. www.irs.gov/pub/irs-tege/eotopich02.pdf is an IRS publication that refers extensively...

Nonprofit Law: Sunshine Law for 501(c)3 Board Meetings, harvey mechanic, open meetings laws
harvey mechanic, open meetings laws, state sunshine: Open Meetings Laws in Different States and usually called Sunshine Laws . Generally 501(c)(3) organizations are exempt from the State Sunshine Law unless they are receiving governmental funding or other benefits from the government. As for New York...

Nonprofit Law: setting up alumni group, 501c 3, www irs gov
501c 3, www irs gov, recreational organization: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. Generally, we would need to first see the purposes of your organization and, if it is for your private group, then it would not qualify...

Nonprofit Law: setting up a scholarship that can be donated to by general public, 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...

Nonprofit Law: supporting organization, harvey mechanic, www irs gov
harvey mechanic, www irs gov, deductible charitable contributions: To look for organizations that have received determinations from the IRS that they are eligible to receive tax-deductible charitable contributions you may search www.irs.gov/app/pub-78 in the last column after you get your search result will be a code...

Nonprofit Law: Taxes at snack bar for a non profit., sales tax exemptions, harvey mechanic
sales tax exemptions, harvey mechanic, sales tax exemption: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. Sales tax is determined by state law. I suggest you contact your State regarding sales tax exemptions to inquire what you would need...

Nonprofit Law: Transfer of 501c3 corporation to california, ftb ca gov, california franchise tax
ftb ca gov, california franchise tax, california franchise tax board: If you form a new corporation in California you would need to secure tax exemption for that organization with the IRS. But the issue is whether you want to keep the New York Corporation which is not usually a big cost. If you keep it going you would not need...

Nonprofit Law: tax exempt status for future church, harvey mechanic, sample articles of organization
harvey mechanic, sample articles of organization, irs 501 c 3: You are not correct that a church with 501(c)(3) organization status may not preach against abortion or homosexuality. If you have the url of what you read, you can send that to me and I will respond further. Generally, though See the article at: http://viewer.zoho.com/docs/aablId...

Nonprofit Law: taxes on non profit institutions, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: There is no limitation to the amount that you can donate to a church or other 501(c)(3) organization. None of those amounts are subject to taxation. See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf Harvey Mechanic Attorney...

Nonprofit Law: Umbrella Non Profit, irs publication 557, irs determination letter
irs publication 557, irs determination letter, www irs gov: You are referring to what the IRS calls group exemption rules. Group Exemption is discussed starting on the right column of page 6 to page 7 of IRS Publication 557 at www.irs.gov/pub/irs-pdf/p557.pdf and at length at: www.irs.gov/pub/irs-pdf/p4573.pdf...

Nonprofit Law: Youth Sports Club, public disclosure requirements, youth sports club
public disclosure requirements, youth sports club, irs gov: #1 If a nonprofit has received IRS exemption determination or files annual returns (Form 990) with the IRS it has an obligation to provide anyone with certain copies. See FAQs About the Exempt Organization Public Disclosure Requirements www.irs.gov/charities/article/0,,id=96430,00.html...

Nonprofit Law: 501 3 c and Political Activity, harvey mechanic, www irs gov
harvey mechanic, www irs gov, melissa ann: The exact phrase that you would need to have in your articles of incorporation is: ---Start of Excerpt-- No substantial part of the activities of the corporation shall be the carrying on of propaganda, or otherwise attempting to influence legislation,...

Nonprofit Law: What if you are not 501(c)(3)?, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs rules: If you have sales or other business activities then you would need to use standard for-profit reporting Form 1120 http://www.irs.gov/pub/irs-pdf/f1120.pdf is for a corporation. Instructions to Form 1120 www.irs.gov/pub/irs-pdf/i1120.pdf www.irs.gov/pub/irs-pdf/f1120s.pdf...

Nonprofit Law: 501(c)(3) Athletic Booster Club Do's/Don'ts, public disclosure requirements, other than private foundations
public disclosure requirements, other than private foundations, athletic booster club: If a nonprofit has received IRS exemption determination or files annual returns (Form 990) with the IRS it has an obligation to provide anyone with certain copies. See FAQs About the Exempt Organization Public Disclosure Requirements www.irs.gov/charities/article/0,,id=96430,00.html...

Nonprofit Law: 501(c)3 assessment policies and fundraising, irs publication 526, www irs gov
irs publication 526, www irs gov, pdf example: 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: 501(c)(3) branch, harvey mechanic, conduct affairs
harvey mechanic, conduct affairs, wisconsin corporation: It appears that you are referring to a nonprofit corporation that was incorporated in the State of Wisconsin. When branch offices are opened in different states, you would need to register with the new state for authority to do business in that state, commonly...

Nonprofit Law: 501(c)(3) loans, harvey mechanic, irs regulations
harvey mechanic, irs regulations, intermediate sanctions: If the loan is inadequately secured and that is given to an insider then the IRS treats the proceeds as compensation to the insider which may result in a total of excessive compensation to that person which is a violation of IRS regulations. http://tinyurl.com/68tqe7...

Nonprofit Law: Can a 501-c-3 org benefit foreign interests only?, harvey mechanic, www irs gov
harvey mechanic, www irs gov, international grants: A U.S. based 501(c)(3) organization does not need to benefit any U.S. based beneficiaries. The beneficiaries may all be outside of the U.S. As for your question about a foreign co., the IRS has no objection to a U.S. 501(c)(3) organization having a foreign...

Nonprofit Law: not a 501 filing 990, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs news: Complaints could go to your State s Attorney General s Office as that office generally oversees charities within the state. If the action is criminal then your local district attorney may be interested in prosecuting as at: http://snipurl.com/724d4 which...

Nonprofit Law: 501C3 and Special Considerations, unrelated business income, federal tax exempt number
unrelated business income, federal tax exempt number, harvey mechanic: The church may engage in that sales activity. But 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. Harvey Mechanic...

Nonprofit Law: 501c3 compenstation regulations, aids charities, 501c3 status
aids charities, 501c3 status, steak night: You would certainly then have regular employment tax issues such as withholding taxes and annual W-2 statements or 1099s to the recipients. The IRS does not allow 501(c)(3) organizations to give someone more compensation than is reasonable. The IRS...

Nonprofit Law: 501c3 expired, harvey mechanic, organization status
harvey mechanic, organization status, profit entity: The 501(c)(3) organization status no longer has an expiration date. However, there are certain requirements, if not followed, that will result in the organization losing its exempt status. If you are referring to such, then the organization would have received...

Nonprofit Law: 501c3 and international donations, harvey mechanic, www irs gov
harvey mechanic, www irs gov, international grants: 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: 501c3 or Social organization?, harvey mechanic, www irs gov
harvey mechanic, www irs gov, graduation night: No. The party is not educational, charitable or religious and even if there were some component of education involved, there is substantial private benefit to the families (a small group). When a group of individual associate to provide services to their...

Nonprofit Law: 501c3 vs 501c4, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs 501 c 3: It appears that the State of Florida was addressing another issue, because, before the IRS granted your organization (c)(4) status it needed to see a copy of your articles of incorporation or association from the State of Florida indicating that yours was...

Nonprofit Law: 501c3s and for profit work, 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. The IRS has published Nonprofit organizations that are granted Federal...

Nonprofit Law: Allocating money, parent teacher group, harvey mechanic
parent teacher group, harvey mechanic, 501 c 3 organizations: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. There is no such federal law, and I do not know of any state laws that would even be close to that. Harvey Mechanic Attorney at Law...

Nonprofit Law: Announcing support from donors, wbur boston, bbc world service
wbur boston, bbc world service, www irs gov: Regarding Corporate Sponsorships - Donor Recognition Adverts www.irs.gov/pub/irs-tege/eotopico94.pdf at page 5 the IRS writes, discussing its earlier Announcement 92-15: ...if an exempt organization performs valuable advertising, marketing and similar...

Nonprofit Law: allocating fundraising moneys, cheerleading club, irs regulations
cheerleading club, irs regulations, pizza sales: Yes, I don t see any good reason yet forward to me in your questions why all of them should not get the same discount. However, the Board may come up with a good reason, if they want one, like those with more seniority will get more of a discount. You are...

Nonprofit Law: Can approved minutes be changed?, harvey mechanic, employee salaries
harvey mechanic, employee salaries, increase in salary: I am confused because usually minutes are only approved by the Board at the next meeting, but you wrote in your title that the minutes have been approved. When and by whom were those minutes approved? In any case, you would need to inform me if your...

Nonprofit Law: Board of Directors Remuneration for 501(c)5, www irs gov, directors remuneration
www irs gov, directors remuneration, irrigation company: The IRS writes generally about (c)(5) organizations at: www.irs.gov/irm/part7/ch10s08.html They have there, that such organization have no net earnings inuring to the benefit of any member www.irs.gov/irm/part7/ch10s08.html#d0e94947 The IRS looks...

Nonprofit Law: Board Member Compensation, federal tax questions, www irs gov
federal tax questions, www irs gov, public charities: Yes, you can certainly receive a reasonable compensation and the IRS would look at all of your factors in deciding how your situation will effect your 1023 exemption application. I have in my profile that this free forum is only for relevant IRS federal exemption...

Nonprofit Law: Board Members, harvey mechanic, www irs gov
harvey mechanic, www irs gov, prevailing economic conditions: A Board member may only take funds if the rest of the Board, by majority, (with him not voting) agree to some compensation for him or her before the event and that may not be more than a reasonable amount. The IRS does not allow 501(c)(3) organizations...

Nonprofit Law: Board meetings for nonprofit, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, question thanks: You did not mention the articles of incorporation, a copy of which you can obtain from the State and that will indicate about voting membership. You may search online on the website of the Secretary of State and download filed documents, like articles of...

Nonprofit Law: Booster Club - Combined, irs publication 557, www irs gov
irs publication 557, www irs gov, harvey mechanic: Unless two organizations are affiliated in the manner that the IRS calls group exemption , two different tax id numbers need to be listed separately in Publication 78, for they need separate exemption determinations. Group Exemption is discussed starting...

Nonprofit Law: Booster Club donations to an LLC, harvey mechanic, www irs gov
harvey mechanic, www irs gov, club donations: It appears that your sports league is not a tax-exempt organization. Therefore, funds given to your organization from a 501(c)(3) organization are not called donations, but may be called grants or payments by the 501(c)(3) organization. See page 2 of www.irs.gov/pub/irs-tege/draftform990redesign_schi_instr.pdf...

Nonprofit Law: Booster Club Funds ownership, earned monies, www irs gov
earned monies, www irs gov, private benefit: You are welcome, Scott, The IRS may have a problem with a 501(c)(3) organization allowing individuals to collect funds to go for their own, private benefit. See www.irs.gov/pub/irs-wd/02-0041.pdf on the top of page 2 about Scouts collecting for their...

Nonprofit Law: Booster Club Travel Exp, harvey mechanic, school football team
harvey mechanic, school football team, high school football team: It is up to your Board to decide (or members, if they vote) whether they consider that assisting students in their college future means also having the coach go. Such assistance would be within what the IRS considers exempt purposes, as long as the coach s...

Nonprofit Law: Booster Clubs, harvey mechanic, california department of justice
harvey mechanic, california department of justice, tax id numbers: Some states, such as New York require permission from a charity to collect funds for that charity. Other states would not. California would have their relevant regulations at: http://caag.state.ca.us/charities/statutes.htm California Laws and Regulations...

Nonprofit Law: Booster club, harvey mechanic, irs regulations
harvey mechanic, irs regulations, cheer team: http://snipurl.com/boosterinf is my summary of IRS regulations relating to 501(c)(3) booster organizations. You will see there that it is not a requirement that all funds be granted equally to all cheer members, but note that grants may not be made based...

Nonprofit Law: Booster club for 501c3, www irs gov, booster organization
www irs gov, booster organization, gym owner: Sorry that I did not ask first whether the gym is a for-profit or 501(c)(3) organization. Even if the gym is a 501(c)(3) organization, most of the regulations as to 501(c)(3) booster organizations would still apply, namely as to individual account and individual...

Nonprofit Law: Bylaws Caifornia non profit public benefit, harvey mechanic, state attorney general
harvey mechanic, state attorney general, public benefit: 1. Yes. 2. There is no penalty from the State. The usual treatment would be only a court order, requested by a Director or voting member, for the organization to comply. The action would be filed in Superior Court. Rarely would the State Attorney General...

Nonprofit Law: borrowing money, irs publication 17, www irs gov
irs publication 17, www irs gov, harvey mechanic: In the United States acts are legal unless there is a specific prohibition for the act. Merriam-Webster s Dictionary of Law cites to the legal principle that an act is not a crime unless there is a law prohibiting it. http://pages.citebite.com/m1q4d7q3j4yse...

Nonprofit Law: bylaws set up, harvey mechanic, sample bylaws
harvey mechanic, sample bylaws, irs regulations: I generally give my clients standard bylaws for 501(c)(3) organizations and then, as to the issues you are referring, to, I would simply have them adopt operating procedures in accordance with my http://snipurl.com/boosterinf which is my summary of IRS...

Nonprofit Law: Capital gains, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations on page 14 on the right column as to Unrelated debt-financed property. There you will see that, if there has recently been debt-financing...

Nonprofit Law: Change in 501(c)(3) by-laws without members consent, internal revenue service, 501 c 3 organizations
internal revenue service, 501 c 3 organizations, s board: You can see the Ohio Nonprofit Corporation law http://law.justia.com/ohio/codes/orc/jd_1702-729.html If a nonprofit has received IRS exemption determination or files annual returns (Form 990) with the IRS it has an obligation to provide anyone with certain...

Nonprofit Law: Cheer Booster fund distribution, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs regulations: http://snipurl.com/boosterinf is my summary of IRS regulations relating to 501(c)(3) booster organizations. Another factor that the IRS would use to consider whether a private facility has too much control is that it, not the 501(c)(3) organization is,...

Nonprofit Law: Church Wants to Sell Land, unrelated business income, www irs gov
unrelated business income, www irs gov, harvey mechanic: Non-taxable. Capital gains taxes are part of federal income taxes, and, therefore, any organization that is exempt from federal income taxes is not subject to capital gains taxes. Your church should be exempt under section 501(c)(3) and, if you have an exemption...

Nonprofit Law: Coaches and Boosters, head basketball coach, harvey mechanic
head basketball coach, harvey mechanic, irs regulations: You can certainly start the organization but the IRS is concerned about booster clubs that are controlled by less than 3 unrelated persons (directors). http://snipurl.com/boosterinf is my summary of IRS regulations relating to 501(c)(3) booster organizations....

Nonprofit Law: Compliance, harvey mechanic, irs regs
harvey mechanic, irs regs, www irs gov: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. However, I can inform you that if you do not distribute, for charitable purposes, at least 5% of invested funds, the IRS has substantial...

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

Nonprofit Law: Conflict of interest/Private benefit, www irs gov, private benefit
www irs gov, private benefit, booster organization: 1. See www.irs.gov/pub/irs-tege/eotopica93.pdf starting on pages 11 Private Facility Owners which discusses prohibited private benefit and excessive control of the booster organization by such private facility owners. 2. Such activity is not considered...

Nonprofit Law: certification letter, harvey mechanic, determination letter
harvey mechanic, determination letter, exempt organizations: 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. There is no charge for that. Harvey Mechanic Attorney at Law Harvey108@hotmail.co...

Nonprofit Law: How to change from 501(c)4 to 501(c)3?, irs publication 557, www irs gov
irs publication 557, www irs gov, irs application: Your articles of incorporation and bylaws would need to be amended to have the required IRS clauses for 501(c)(3) organizations. In order to receive donations that are deductible you would need to have some articles of organization, like articles of incorporation...

Nonprofit Law: charity golf tournament for private family, irs publication 526, charity golf tournament
irs publication 526, charity golf tournament, harvey mechanic: 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 indicate...

Nonprofit Law: Dance Team Booster Club, irs memo, irs gov
irs memo, irs gov, harvey mechanic: The school may not conspire with the 501(c)(3) booster organization to require membership or sales for funds to the booster organization. That would be conspiracy to evade taxation. Also the state education laws may prohibit such discrimination by the school...

Nonprofit Law: Dual Sponsorship?, documentary film project, google search
documentary film project, google search, irs gov: Many projects receive grants from more than one organization. There are no IRS cases that I know of that would discuss such a non-issue. However, you can search at Google site:irs.gov and you may find some case where the IRS mentions that there is more than...

Nonprofit Law: Dues to a 501(c)(3), harvey mechanic, www irs gov
harvey mechanic, www irs gov, gross receipts: A 501(c)(3) organization may be a public charity even though it receives most or all of its funds from memberships. See Application for Exemption www.irs.gov/pub/irs-pdf/f1023.pdf on page 11 h 509(a)(2)—an organization that normally receives not more...

Nonprofit Law: determining values for in-kind donations & services, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: 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. Therefore, I don t know where you got your...

Nonprofit Law: donations, public charity status, harvey mechanic
public charity status, harvey mechanic, www irs gov: Certainly many of the really small 501(c)(3) organizations exist solely because of the donations of their directors and officers and there is nothing wrong with that and there is no limit. However, it may effect the public charity status of the organization,...

Nonprofit Law: Equal Distribution, harvey mechanic, legal answer
harvey mechanic, legal answer, new shoes: The 501(c)(3) organization may certainly set up separate accounts for each individual but most booster organizations would not want to have such multiples of bank accounts. I was just referring to that procedure to show that the IRS would not object if the...

Nonprofit Law: email or eletronic votes, harvey mechanic, proxy votes
harvey mechanic, proxy votes, eletronic: First we would need to see if your state law allows such email or electronic voting by Board members. Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. Even though this forum is not for such state...

Nonprofit Law: FOIA requests, federal freedom of information act, harvey mechanic
federal freedom of information act, harvey mechanic, open meetings laws: No. The Federal Freedom of Information Act only to federal government agencies. http://bit.ly/13LfQU However, state laws may apply. Open Meetings Laws in Different States and usually called Sunshine Laws . Generally 501(c)(3) organizations are exempt...

Nonprofit Law: Forming a non-profit subsidiary of a for profit corp., harvey mechanic, profit charity
harvey mechanic, profit charity, internal revenue code: It is redundant to use the term non-profit with charity . Yes, a charity may donate some of its funds to other charities. The IRS has written in a memo on page 2, A section 501(c)(3) organization may make grants to another section 501(c)(3) organization...

Nonprofit Law: Fundraising, high school booster club, team fundraiser
high school booster club, team fundraiser, irs regulations: For-profits and non-profits have tax id numbers. The numbers themselves do not evidence any tax exemption from the IRS. I suggest an officer of your organization should call the IRS Exempt Organizations unit in Cincinnati at 1-877-829- 5500, 2,4 to request...

Nonprofit Law: Granting Funds as Directed by a Donor, harvey mechanic, www irs gov
harvey mechanic, www irs gov, scholarship grants: The IRS has written in a memo on page 2 of www.irs.gov/pub/irs-wd/0504031.pdf ---Start of Excerpt-- Similarly, a section 501(c)(3) organization will not jeopardize its exemption even though it distributes funds to individuals, provided the distribution...

Nonprofit Law: Gymnastics Booster Club, booster club members, harvey mechanic
booster club members, harvey mechanic, irs regulations: No. Division on the basis of fundraising is no allowed for 501(c)(3) organizations. If the majority of the golfers are above age 17, I doubt that the IRS will grant exemption unless there is a charitable purpose of the golfing. Harvey Mechanic Attorney...

Nonprofit Law: guidance on filing 501 (c)(3), harvey mechanic, irs regulations
harvey mechanic, irs regulations, tax deductible donation: I have written about individual accounts in my summary. http://snipurl.com/boosterinf is my summary of IRS regulations relating to 501(c)(3) booster organizations You may be interested to read that and you will see what is allowed. I am not going to advise...

Nonprofit Law: gymnastics booster club, level gymnast, group fundraisers
level gymnast, group fundraisers, current booster: http://snipurl.com/boosterinf is my summary of IRS regulations relating to 501(c)(3) booster organizations You may be interested to read that. Having groups formed because of fundraising efforts seems to be against the spirit of the IRS rules that indicates...

Nonprofit Law: High School Dance Booster Club, booster club meetings, booster club officers
booster club meetings, booster club officers, deductible charitable contributions: First you would look to the state law. You don t need to concern yourself about what is typical. See www.rcfp.org/ogg/index.php?op=browse&state=mn but change the last two letters from mn to your state s two letter postal code (unless yours is in Minnesota)...

Nonprofit Law: Hotel tax, excess benefit transaction, taxpayer service centers
excess benefit transaction, taxpayer service centers, harvey mechanic: You can see in the standard IRS exemption determination letter Since you are not a private foundation, you are not subject to the excise taxes under Chapter 42 of the Code [penalty taxes for not distributing enough of income]. However, if you are involved...

Nonprofit Law: Issuance of 1099 forms, harvey mechanic, www irs gov
harvey mechanic, www irs gov, form 1099 misc: 1099s still would need to be sent to the recipients if required for organizations that were not dissolved. However, see www.irs.gov/pub/irs-pdf/i1099msc.pdf which is the IRS instructions for form 1099-Misc which has the rules when 1099s need to be filed....

Nonprofit Law: LLC to non profit, irs gov, harvey mechanic
irs gov, harvey mechanic, private shareholders: Disband and start over. 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...

Nonprofit Law: land purchase, unrelated business taxable income, harvey mechanic
unrelated business taxable income, harvey mechanic, www irs gov: Well, you would need to look at all of the factors. I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. As for those IRS issues, see page 9 of www.irs.gov/pub/irs-pdf/p598.pdf wherein we...

Nonprofit Law: love offering / honoriums to members, respite care, internal revenue code
respite care, internal revenue code, 1099 forms: No matter what the church calls the money ( love offering or honorarium it appears that they are not gifts (or grants) but money in exchange for services and that is taxable as ordinary wages. If the persons are employees the church would need to give W-2s...

Nonprofit Law: Marching band booster fund raising, harvey mechanic, irs regulations
harvey mechanic, irs regulations, booster fund: Fundraising of a 501(c)(3) booster organization should not be stated as mandatory . http://snipurl.com/boosterinf is my summary of IRS regulations relating to 501(c)(3) booster organizations You may be interested to read that. I think that will answer your...

Nonprofit Law: Memorial Donation, harvey mechanic, memorial donations
harvey mechanic, memorial donations, memorial donation: Yes. The IRS has written in a memo on page 2, A section 501(c)(3) organization may make grants to another section 501(c)(3) organization [one that is not a private foundation]. There is no geographic or other limitation. A church is considered a 501(c)(3)...

Nonprofit Law: Mileage Reimbursement for Volunteer, irs publication 17, www irs gov
irs publication 17, www irs gov, mileage reimbursement: Only if the volunteer has, for the same trade or business, an office in her home. From IRS publication 17 If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home...

Nonprofit Law: mandatory audits and spending ratios, irs audits, mandatory audits
irs audits, mandatory audits, www irs gov: The IRS has no requirements for nonprofits to have their own audits. The IRS audits some nonprofits but there is no schedule. There is no language in 501c3 requirements for ratios of spending vs donated income as it relates to salaries, program spending,...

Nonprofit Law: memorial contribution, irs gov, harvey mechanic
irs gov, harvey mechanic, irs publication: They appear to be normal donations (without the donors expecting anything tangible in return). Therefore, the 501(c)(3) organization would simply follow the IRS Publication Charitable Donations --- Substantiation and Disclosure Requirements www.irs.gov/pub/irs-pdf/p1771.pdf...

Nonprofit Law: Non-Profit Sports Collecting Money, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, irs: There is no federal law prohibiting non-profit sports teams to turn children away due to the inability to pay. I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. Your state or municipality...

Nonprofit Law: Non Profit Volunteer Appreciation Gifts, volunteer appreciation gifts, harvey mechanic
volunteer appreciation gifts, harvey mechanic, profit volunteer: It appears that the people working may expect certain certificates for their work. See http://viewer.zoho.com/docs/lcYOt or which is a newspaper story describing a situation when the State determined that organizations that promised volunteers gifts...

Nonprofit Law: Non Profit vs Foundation, harvey mechanic, public charities
harvey mechanic, public charities, guidestar: There is no legal significance to the word Foundation in reference to 501(c)(3) organizations as long as the organization is a public charity. Now, the term Private Foundation is significant and that would mean that the organization is not a public charity....

Nonprofit Law: Non-profit boards, public disclosure requirements, irs gov
public disclosure requirements, irs gov, disclosure rules: The federal requirement is in the IRS disclosure rules. If a nonprofit has received IRS exemption determination or files annual returns (Form 990) with the IRS it has an obligation to provide anyone with certain copies. See FAQs About the Exempt Organization...

Nonprofit Law: Non profit director, federal tax questions, www irs gov
federal tax questions, www irs gov, public charities: I am assuming that you are referring to a director of a nonprofit organization who is also a director (or other insider) of a for-profit entity that does business with the nonprofit. The IRS refers to such as Conflict of Interest issues, and, if that is...

Nonprofit Law: Non-profit personal refund, boy scouts of america, adult behavior
boy scouts of america, adult behavior, parents family: Certainly when a 501(c)(3) organization has sales, all funds go to the organization and only refunds would go to the donors (not to the fundraisers). That is, therefore, not the issue here. The only issue here is whether a 501(c)(3) organization must give...

Nonprofit Law: Nonprofit funds for City permit appeals, harvey mechanic, www irs gov
harvey mechanic, www irs gov, nonprofit funds: If your 501(c)(3) organization is established to help the community it is possible that funding non-criminal cases would be helpful and then the IRS would permit such use, but only if the appeal does not go, more than to an insubtantial degree or more than...

Nonprofit Law: Nonprofit membership organization change, public charity status, other than private foundations
public charity status, other than private foundations, nonprofit membership organization: Tax-exempt organizations (other than Private Foundations which need file form 990-PF) with annual gross receipts that are normally greater than $25,000 must file Form 990 or Form 990-EZ. Further, Revenue Procedure 90-4 has on page 9 at: http://bit.ly/tABng...

Nonprofit Law: Nonprofit's tax excempt, harvey mechanic, www irs gov
harvey mechanic, www irs gov, organizational document: First you would need to inform me whether the organization has proper articles of organization. In order to receive donations that are deductible you would need to have some articles of organization, like articles of incorporation or articles of association...

Nonprofit Law: non-profit 501C3 designated funds rule of law, harvey mechanic, what is the rule of law
harvey mechanic, what is the rule of law, fund categories: First you need to find out if any contracts or other agreements in writing exist as to any donations for designated purposes. If there are not any, then you can use the funds for overhead or other payables. However, most churches are concerned not only with...

Nonprofit Law: non-profit church raffles, church raffles, harvey mechanic
church raffles, harvey mechanic, www irs gov: See www.irs.gov/pub/irs-tege/notice_1340.pdf which is an IRS Publication Tax-Exempt Organizations and Raffle Prizes - Reporting Requirements and Federal Income Tax Withholding and there you will see that the form W-2G is used, not the 1099. Harvey...

Nonprofit Law: non-profit community center, harvey mechanic, www irs gov
harvey mechanic, www irs gov, private benefit: Neither status would be allowed if you are getting too much private benefit (from, for example the rental). An extensive discussion of by the IRS of the private benefit issue relating to 501(c)(3) organizations is found at: www.irs.gov/pub/irs-tege/eotopich01.pdf...

Nonprofit Law: non-profit conflcts of interest, federal tax questions, www irs gov
federal tax questions, www irs gov, public charities: Yes, salaries are allowed to officers to work for 501(c)(3) organizations as long as that salary is not more than what is reasonable. A conflict of interest is present whenever a director has a material personal interest in a proposed contract or transaction...

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

Nonprofit Law: nonprofit church laws on handling the money, harvey mechanic, www irs gov
harvey mechanic, www irs gov, accounting procedures: I do not know of any new law. If the church wants the government tax benefits, it is required to follow normal business accounting procedures. Also see: www.irs.gov/pub/irs-pdf/p4221pc.pdf Harvey Mechanic Attorney at Law Harvey108@hotmail.com ...

Nonprofit Law: Opening a bank account, harvey mechanic, sectary
harvey mechanic, sectary, opening a bank account: I don t know why you incorporated in Nevada, as usually a small start-up nonprofit would only need to register in one state -- the state where you already have a member who is willing to act, without compensation, as registered agent. Anyway, as for registering...

Nonprofit Law: Outside Authority over a 501(c)(3), harvey mechanic, group exercise
harvey mechanic, group exercise, church group: No, not unless there is a contract that the independent 501(c)(3) organization has with the school or church that has certain control clauses. Note that the school/church may file in court if the independent 501(c)(3) organization is misrepresenting the use...

Nonprofit Law: Personal Profit by board member, harvey mechanic, www irs gov
harvey mechanic, www irs gov, mr mechanic: First, for such a scheme, the Board of Directors, without him voting, would need to approve the scheme. The Board may not want to approve the transactions because it may jeopardize their exempt status. Inurement (benefits to insiders) is discussed by the...

Nonprofit Law: Power of a Non-Profit's President vs. Board, association of governing boards, president thompson
association of governing boards, president thompson, association of governing boards of universities and colleges: http://snipr.com/ay58c Starting at section 5002 is the California Nonprofit Corporation s law and specifically starting at 5510 is the law for Nonprofit Public Benefit Corporations. In t that section 5510 we see: ---Start of Excerpt-- 5210. Each corporation...

Nonprofit Law: For Profit working under a non-profit, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, harvey mechanic: It appears that you want to open a for-profit child care facility and, to accomplish that, you would be paying all building expenses for the building ( place the building on church property ) and then you will, after that, pay a reasonable rental to the church....

Nonprofit Law: Proxy Vote with Non Profit Org in NY State, harvey mechanic, robert s rules of order
harvey mechanic, robert s rules of order, deliberative assemblies: See the following report at www.churchlawtoday.com/private/library/cltr/c0290341.htm ... the state Not-For-Profit Corporation Law permits proxy voting unless prohibited by the corporation s charter or bylaws. The court found no conflict between these...

Nonprofit Law: Purchasing an existing 501c3, harvey mechanic, substantial liabilities
harvey mechanic, substantial liabilities, legal name change: No one owns a 501(c)(3) organization and, therefore, it is not possible to purchase one. However, you could obtain control over the Board of Directors (assuming there are no other voting members). I would be willing to work on your matter, but I would need...

Nonprofit Law: parents association, www irs gov, parents association
www irs gov, parents association, motiviation: The Board may decide, whenever it wants to decide, to fund some teams at a higher level with more funding. Group accounts may be allowed depending upon how many members are in the group. The IRS does not have any fixed number, but see www.irs.gov/pub/irs-pdf/p3833.pdf...

Nonprofit Law: pop warner bank records, public disclosure requirements, nonprofit corporation law
public disclosure requirements, nonprofit corporation law, pop warner football: You would need to look to the articles of incorporation and bylaws and then see what rights you, as a voting member, or to whatever type of member you are, may have. Get back to me also, after you send me that information and then I can send you the link...

Nonprofit Law: public records, public disclosure requirements, irs gov
public disclosure requirements, irs gov, new york department of corporations: Any forms that have been filed by 501(c)(3) organizations are public records (except for list of donors). However, most records are not in city hall, but in the State offices and IRS. www.dos.state.ny.us/corp/corpwww.html is the New York Department of...

Nonprofit Law: Qestion about Nonprofit, harvey mechanic, www irs gov
harvey mechanic, www irs gov, international grants: There are many of such organizations. 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...

Nonprofit Law: Raising Funds for Medical Care for our Family, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. Some state laws would preclude you from making charitable solicitations without registering. The site www.nasconet.org/agencies has a...

Nonprofit Law: Requesting an audit, harvey mechanic, cheer program
harvey mechanic, cheer program, cheerleading squad: You can certainly ask for an audit but then the school does not have to comply with your request. It appears that you are referring to dues or fees that families have paid to the school for the cheer program participation. That would be a simple issue that...

Nonprofit Law: how to get on the straight and narrow, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: Well, that would be the first step.... obtaining a copy of the 1023 application and supporting documentation and see what the presentation was. If it was different then the organization should immediately adopt its practices to conform with the IRS regulations...

Nonprofit Law: rental income by churches, unrelated business taxable income, harvey mechanic
unrelated business taxable income, harvey mechanic, www irs gov: See page 9 of www.irs.gov/pub/irs-pdf/p598.pdf wherein we see Rents from real property... are excluded in computing unrelated business taxable income. However, see pages 14-19 on Unrelated debt-financed property. There you will see that, if there has...

Nonprofit Law: renting on a tax exempt property, independent theatre company, unrelated business taxable income
independent theatre company, unrelated business taxable income, harvey mechanic: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. As to the IRS, renting property for at least the market rate will not jeopardize the exempt organization s status, as long as it continues...

Nonprofit Law: S-corp fundraising, harvey mechanic, karate dojo
harvey mechanic, karate dojo, 501 c 3 organizations: Any group may sell items but it will be taxable and you should not make any solicitation for charitable purposes (state law only allows that in certain circumstances and with a registration). You will need to run it like an ordinary business. I have in my...

Nonprofit Law: Scholarship Fund, irs publication 526, college scholarship fund
irs publication 526, college scholarship fund, www irs gov: A government instrumentality is never considered a private foundation. I only sent you the IRS ruling about private foundation as similar to your situation. Now, if the scholarship fund is separate and want to apply to the IRS for 501(c)(3) organization...

Nonprofit Law: School district not claiming booster club, harvey mechanic, mr mechanic
harvey mechanic, mr mechanic, company lawyer: Certainly now the facts are different from what you described earlier, as the funds going into the school account would require the public school to give financial information. As for your state law on Open Records and Open Meetings See www.rcfp.org/ogg/index.php?op=browse&state=mn...

Nonprofit Law: Social Service 501 (c) (3), harvey mechanic, degree in social work
harvey mechanic, degree in social work, political convictions: An organization makes a certain presentation to the IRS in its exemption application and, if it changes its operation it may lose its exempt status. However, the IRS does not have any regulations in the areas that you mentioned. They might have general tests...

Nonprofit Law: Spending Funds Received by 501c3, girl scout troop, harvey mechanic
girl scout troop, harvey mechanic, www irs gov: The spending of 501(c)(3) organizations is supposed to be directly for the exempt activities not at all for the purchase of souvenirs. See also: www.irs.gov/pub/irs-pdf/p535.pdf Business Expenses on page 3, under What Can I Deduct --start of excerpt...

Nonprofit Law: Summer swim team, summer swim team, unrelated business income
summer swim team, unrelated business income, irs website: If the team is composed of almost all youth under the age of 18 the organization may be approved as a 501(c)(3) organization. Otherwise, not. The IRS has written regarding 501(c)(3) organizations that are athletic in nature: ---Start of Excerpt-- An...

Nonprofit Law: sale of equipment to staff, harvey mechanic, www irs gov
harvey mechanic, www irs gov, conflict of interest policy: The Board of Directors should decide on the matter as to the price and, assuming the staff members is not a relative of any member of the Board, then there is no conflict, as long as the sale is for fair market value. If the Board can not handle the matter,...

Nonprofit Law: school taxes, federal excise tax, federal excise taxes
federal excise tax, federal excise taxes, harvey mechanic: Public schools are exempt from federal taxes, including federal income taxes, but may be subject to certain federal excise taxes. See, for example www.uslaw.com/us_law_dictionary/t/Telephone+Federal+Excise+Tax Nonprofits that are approved by the IRS...

Nonprofit Law: What states have the most favorable 501-c-3 rules & laws?, harvey mechanic, favorable laws
harvey mechanic, favorable laws, 501 c 3 organizations: It depends upon several factors, such as where you have someone who is a registered agent (needs to be physcially in the State) and where you want to have an office, if any. I would agree that, all things being equal, definitely not NY or CA. Harvey Mechanic...

Nonprofit Law: Team Donations/Fundraising, professional sports organization, youth sports league
professional sports organization, youth sports league, employment tax law: It appears from what you wrote that each team is an unincorporated association and does not have a determination letter from the IRS that the team is exempt under section 501(c)(3). I would need to review the membership agreement but it appears that the membership...

Nonprofit Law: tax deductibility, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: No. 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 of use are not deductible even if the rent is totally free. Harvey Mechanic...

Nonprofit Law: Volunteer Non-participation fines, harvey mechanic, team dues
harvey mechanic, team dues, volunteer coordinator: You can certainly have fees but then the people working would not be volunteers as you are giving benefits for work which would make that taxable compensation as employment. See http://viewer.zoho.com/docs/lcYOt or which is a newspaper story describing...

Nonprofit Law: Are we in violation of our 501c3 status?, professional sports team, laymen terms
professional sports team, laymen terms, team expenses: I believe that I answered your first question already. But, again, a 501(c)(3) organization is in violation if it gives funding for athletes based upon their family s fundraising. I don t understand your follow-up because at the start you mention that funds...

Nonprofit Law: voting via regular email board in California, public benefit corporations, nonprofit public benefit
public benefit corporations, nonprofit public benefit, nonprofit corporation: No. http://bit.ly/eNLTS Starting at section 5002 is the California Nonprofit Corporation s law and specifically starting at 5510 is the law for Nonprofit Public Benefit Corporations. From Section 5211 which you appeared to be generally referring to, has:...

Nonprofit Law: W9 and 501(c)3, irs gov, harvey mechanic
irs gov, harvey mechanic, w9 form: The W9 form is not for that purpose. www.irs.gov/pub/irs-pdf/fw9.pdf What you send to the donors is discussed in the IRS Publication Charitable Donations --- Substantiation and Disclosure Requirements www.irs.gov/pub/irs-pdf/p1771.pdf Harvey Mechanic...

Nonprofit Law: website and Yahoo group, harvey mechanic, charitable solicitations
harvey mechanic, charitable solicitations, 501 c 3 organizations: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. The IRS has no objection and the funds are not taxable to you if you turn over all of the funds to a charity. The donors will get a dononation...

Nonprofit Law: 501, irs regulations, gymnastics team
irs regulations, gymnastics team, booster organizations: No, the IRS does not want to grant 501(c)(3) organization status (the type that allows donors to get deductions for their donations, as long as there is a requirement of membership, fundraising, or dues for a family to receive benefits. http://snipurl.com/boosterinf...

Nonprofit Law: Can our 501 C donate to a non 501 C, www irs gov, donee organization
www irs gov, donee organization, gov pub: I would need to know the subsection of IRC 501(c) under which the organization was incorporated and received its exemption determination from the IRS. However, I will assume it a 501(c)(3) organization (you referred to Tax deduction ), and I will also assume...

Nonprofit Law: 501(c)(3), youth sports association, harvey mechanic
youth sports association, harvey mechanic, www irs gov: If the salary is no more than a reasonable amount it may be permitted. 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...

Nonprofit Law: 501(c)3 or 503(c)3, harvey mechanic, public charity
harvey mechanic, public charity, determination letter: First I will need to know, from your determination letter from the IRS that the organization is exempt under section 501(c)(3), whether yours is a 501(c)(3) organization private foundation or a 501(c)(3) organization public charity. Then I will reply again....

Nonprofit Law: 501 (c)(3), irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: Tax law does not have any left or right limits. Either an organization is qualified as a 501(c)(3) organization or it is not. As to whether an organization that is educational could obtain such status, that would be possible. See IRS Publication 557 Tax...

Nonprofit Law: 501 c 3 or c 7, www irs gov, employer identification number
www irs gov, employer identification number, atv club: If you don t have a TIN it appears that the funds are going into a bank account of another entity and that is not proper or legal. Anyway, it appears that your club may be qualified as a c7 but not a c3. Donations to such an organization are not deductible...

Nonprofit Law: 501(c)3 charity refund policy, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, local 501: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. But generally you do not have...

Nonprofit Law: 501(c)(3) and city employees, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, irs: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. The IRS has no regulation as to that issue. You may want to check with the particular state or city. Harvey Mechanic Attorney at Law...

Nonprofit Law: 501(c)3 employee expense, irs gov, harvey mechanic
irs gov, harvey mechanic, irs publication: There are no special rules regarding expense for food or drink allowed for employees of 501(c)(3) organizations compared to for regular, for-profit organizations. www.irs.gov/publications/p535/ch11.html#en_US_publink1000144889 is the IRS publication on...

Nonprofit Law: 501(c)(3) and selling land, harvey mechanic, conservation easement
harvey mechanic, conservation easement, national landmark: Unless the 501(c)(3) organization signed a contract that binds them to keep the property or not to sell it, then they would certainly be able to sell the property. I have in my profile that this free forum is only for relevant IRS federal exemption issues...

Nonprofit Law: 501(c)7 - Unrelated Business Income, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, annual membership dues: It depends if they are getting 2% value of donation or are otherwise getting certain publication. See Qualified Sponsorship Payments http://pages.citebite.com/g1c6i0f2l8nqf Note, because it is unavailable for acknowledgments of corporate support appearing...

Nonprofit Law: 501-c non profit, harvey mechanic, www irs gov
harvey mechanic, www irs gov, inurement: The IRS has published at www.irs.gov/irm/part7/ch10s05.html#d0e92076 ---Start of Excerpt-- Where an exempt organization engages in a transaction with an insider and there is a purpose to benefit the insider rather than the organization, inurement occurs...

Nonprofit Law: 501 c3 charities, harvey mechanic, life insurance policy
harvey mechanic, life insurance policy, 501 c 3 organizations: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. The IRS does not have any regulation and would allow for a sale. Your issues are controlled by state law and states may differ somewhat...

Nonprofit Law: 501c(3) to foreign, harvey mechanic, www irs gov
harvey mechanic, www irs gov, international grants: 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 3 at Deductibility - Control...

Nonprofit Law: 501c reimburse for gas, federal mileage rate, harvey mechanic
federal mileage rate, harvey mechanic, www irs gov: Yes as long as the volunteer is not an independent contractor. www.irs.gov/formspubs/article/0,,id=178004,00.html has the federal mileage rate for 2009 for business use as as 55 cents per mile but the charitable rate as only 14 cents. The charitable rate...

Nonprofit Law: 501c3 bidding for work, unrelated business activities, private sector agencies
unrelated business activities, private sector agencies, harvey mechanic: It appears that you are referring to work that is part of your approved charitable, educational or religious activities. In that case, there is no risk of losing its 501(c)(3) organization status. Now, if you are referring to what the IRS calls unrelated...

Nonprofit Law: 501c3 Donations, irs officer, irs gov
irs officer, irs gov, harvey mechanic: Yes, but note that if someone does not want to give a suggested donation you would still need to provide the service for free. Everything depends upon the particular wording of your appeal. I would be willing to work on your matter but I would need to spend...

Nonprofit Law: 501c3 Related Parties, federal tax questions, www irs gov
federal tax questions, www irs gov, public charities: A conflict of interest is present whenever a director has a material personal interest in a proposed contract or transaction to which the corporation may be a party. Therefore, in the situation you present, there is a conflict of interest, but then...

Nonprofit Law: 501c3 violation, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs news: Complaints could go to your State s Attorney General s Office as that office generally oversees charities within the state. If the action is criminal then your local district attorney may be interested in prosecuting as at: http://snipurl.com/724d4 which...

Nonprofit Law: Acknowledgement Letter, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: See the IRS Publication Charitable Donations --- Substantiation and Disclosure Requirements www.irs.gov/pub/irs-pdf/p1771.pdf Example on pdf page 11, Thank you for your cash contribution of $350 that (organization s name) received on May 6, 2005....

Nonprofit Law: additional compensation, harvey mechanic, compensation question
harvey mechanic, compensation question, legal conclusion: Sorry, but whether the organization is solely to fund the President or only uses part of its funds for that purpose, the answer to your question is based upon the same factors that I listed above. Harvey Mechanic Attorney at Law Harvey108@hotmail.co...

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

Nonprofit Law: Benevolence Fund & Staff, www irs gov, congregation size
www irs gov, congregation size, internal revenue code: The Internal Revenue Code at section 102(a) provides that generally gifts are not income. As long as the recipient is not a an employee or board member or related to an employee or board member of the donor then the gift is not taxable to the recipient....

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

Nonprofit Law: Board OFFICERS, public benefit corporations, nonprofit public benefit
public benefit corporations, nonprofit public benefit, harvey mechanic: http://snipr.com/ay58c Starting at section 5002 is the California Nonprofit Corporation s law and specifically starting at 5110 is the law for Nonprofit Public Benefit Corporations. Specifically see section 5213 Any number of offices may be held by the...

Nonprofit Law: Booster Club, booster organization, profit distribution
booster organization, profit distribution, cooperative association: You are correct that a 501(c)(3) booster organization may not require any work or participation in order for a family to receive funding or other benefits from the boosters. If some families do not want to assist, then that would not be fair for a cooperative...

Nonprofit Law: Boosters Club, harvey mechanic, irs regulations
harvey mechanic, irs regulations, karate school: http://snipurl.com/boosterinf is my summary of IRS regulations relating to 501(c)(3) booster organizations. She may be interested to read that. If, after reading it, she wants to pursue it further, let me know and I will send some more information as to...

Nonprofit Law: Bringing an overseas charity under US code, harvey mechanic, www irs gov
harvey mechanic, www irs gov, community development organization: See www.irs.gov/irm/part7/ch10s06.html#d0e93499 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 purposes of the estate and gift taxes....

Nonprofit Law: Buying equipment, irs gov, harvey mechanic
irs gov, harvey mechanic, exempt educational organization: It appears that you do not understand the mission of a 501(c)(3) booster organization. Youth do not need to belong to any booster organization to receive benefits and an organization that requires any such membership is not qualified to be a 501(c)(3) organization....

Nonprofit Law: benefits to moving assets to 501(c)(3), harvey mechanic, www irs gov
harvey mechanic, www irs gov, tax exempt status: A bargain sale of property to a qualified organization (a sale or exchange for less than the property s fair market value) is partly a charitable contribution and partly a sale or exchange. That is discussed on page 12 on the right column of www.irs.gov/pub/irs-pdf/p526.pdf...

Nonprofit Law: booster clubs incorporated or not?, harvey mechanic, fair labor standards act flsa
harvey mechanic, fair labor standards act flsa, federal tax id: An organization may be incorporated as a nonprofit with the State and not have yet an EIN (Federal Tax id) nor a determination letter from the IRS that the organization is exempt under section 501(c)(3). Harvey Mechanic Attorney at Law Harvey108@hotmail.co...

Nonprofit Law: booster clubs and scholarships, scholarship selection committee, harvey mechanic
scholarship selection committee, harvey mechanic, www irs gov: I wonder how you know that you will be President, as the IRS generally requires 501(c)(3) organizations to have control by a Board of Directors, not controlled by the private facility. Under state law, generally the Board would appoint the President. Harvey...

Nonprofit Law: building funds, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, irs: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. But generally, there are no...

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

Nonprofit Law: Charitable Organization Funds Uses, irs gov, harvey mechanic
irs gov, harvey mechanic, busi ness: See also: www.irs.gov/pub/irs-pdf/p535.pdf Business Expenses on page 3, under What Can I Deduct --start of excerpt --- To be deductible, a business expense must be both ordinary and necessary. An ordinary ex- pense is one that is common and accepted...

Nonprofit Law: Concept ownership, federal tax questions, www irs gov
federal tax questions, www irs gov, public charities: You can certainly have private property that you do not donate to the nonprofit. However, you would need to make sure that you do not use any benefits of the nonprofit for your development, if you want ownership. As for the 501(c)(3) organization purchasing...

Nonprofit Law: Concession sales for 501(c)(3) organization, unrelated business income, athletic booster club
unrelated business income, athletic booster club, harvey mechanic: 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. However, n page 6 you will see an exceptions such as for volunteer workforce,...

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

Nonprofit Law: Conflict of Interest policy, federal tax exemption, national conference of state legislatures
federal tax exemption, national conference of state legislatures, electronic transactions act: Yes, it is certainly valid. It appears all that you changed was the fact that, instead of the person signing a statement she would email a statement. The Uniform Electronic Transactions Act ( UETA ) provides a legal framework for electronic transactions....

Nonprofit Law: Contribution Credit For Donated Hours, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: 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 a taxpayer may not deduct as a donation the value of time or services. Therefore, a 501(c)(3) organization s contribution...

Nonprofit Law: Creating a separate legal entity, harvey mechanic, separate legal entity
harvey mechanic, separate legal entity, irs regulations: It appears that you are referring to an organization that would be not running any athletic programs but will only be gathering and investing funds to support another entities particular program. That would be what the IRS calls a booster club. http://snipurl.com/boosterinf...

Nonprofit Law: church rental, harvey mechanic, property tax exemption
harvey mechanic, property tax exemption, 501 c 3 organizations: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. There are no federal tax issues for the owner. As for local property tax exemption, that issue is controlled by state law and states may...

Nonprofit Law: church tax laws, harvey mechanic, circuit court case
harvey mechanic, circuit court case, public charities: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. I deal with the present, not the history. I can inform you, however, that the same rules apply to churches and other 501(c)(3) organizations...

Nonprofit Law: can a community foundation hold an LLC interest without generating UBIT, unrelated business income, unrelated business taxable income
unrelated business income, unrelated business taxable income, harvey mechanic: Passive investments (no active work required by the nonprofit) are not UBIT. See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations on page 8, right column ---Start of Excerpt-- Exclusions The...

Nonprofit Law: Designated donations, athletic booster club, donee organization
athletic booster club, donee organization, tax exempt status: ---Start of Excerpt-- Inherent in the concept of a charitable gift is the notion that the gift must produce a public rather than a private benefit. Also, the recipient donee rather than the donor must control the specific disposition of the gift. Rev....

Nonprofit Law: Discrimination in Donations, harvey mechanic, discrimination laws
harvey mechanic, discrimination laws, public accomodations: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. You are not asking about a 501(c)(3) organization, but about a non-exempt organization. But I can inform you that you may want to look...

Nonprofit Law: donations of 5013c, irs gov, harvey mechanic
irs gov, harvey mechanic, profit charity: The IRS has written in a memo on page 2, A section 501(c)(3) organization may make grants to another section 501(c)(3) organization [one that is not a private foundation]. There is no geographic or other limitation. www.irs.gov/pub/irs-wd/0504031.pdf...

Nonprofit Law: E-mail acknowledgements, irs gov, harvey mechanic
irs gov, harvey mechanic, charitable contribution deduction: Email is fine. See the IRS Publication Charitable Donations --- Substantiation and Disclosure Requirements www.irs.gov/pub/irs-pdf/p1771.pdf on page 6 An organization can provide either a paper copy of the acknowledgment to the donor, or an organization...

Nonprofit Law: Expenses associate with a 501 (c)(3), harvey mechanic, www irs gov
harvey mechanic, www irs gov, organization status: Section 502 of the Internal Revenue Code reads, in relevant part, An organization operated for the primary purpose of carrying on a trade or business for profit shall not be exempt from taxation under section 501 on the ground that all of its profits are...

Nonprofit Law: FFA Ag. Boosters rules, harvey mechanic, ffa member
harvey mechanic, ffa member, irs regulations: Ag. Boosters should not prevent a FFA member from collecting funds for her own FFA activity, as long as the solicitor does not indicate that the funds are going to the Ag. Boosters and as long as the FFA has no regulation against that solicitation. I suggest...

Nonprofit Law: Food for Funds - Non-profit fundraising?, youth sports organization, unrelated business activities
youth sports organization, unrelated business activities, unrelated business income: I don t know why you came to the conclusion tht the funds that the youth sports organization obtains for contract labor is not taxable. See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations and...

Nonprofit Law: Fundraiser, pay pal account, professional fund raisers
pay pal account, professional fund raisers, charitable solicitations: First we need to know in what states the raffle tickets will be sold. For State rules where you will be selling: www.gambling-law-us.com/Charitable-Gaming Also it appears that the other group would be categorized as what states call professional fund...

Nonprofit Law: filing income tax, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: The funds are pass-throughed the nonprofit and are not deductible by the persons giving the funds. 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...

Nonprofit Law: founders, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, interest rules: I noticed you had listed Italy as your country. I have in my profile that this free forum is only for relevant U.S. IRS federal exemption issues of 501(c)(3) organizations. I do not know of any laws in the United States that preclude an officer or director...

Nonprofit Law: Can funds earned in one club be used for another club?, irs gov, harvey mechanic
irs gov, harvey mechanic, irs regulations: The IRS has written in a memo on page 2, A section 501(c)(3) organization may make grants to another section 501(c)(3) organization [one that is not a private foundation]. There is no geographic or other limitation. www.irs.gov/pub/irs-wd/0504031.pdf...

Nonprofit Law: Gifting to Both 501(c)(3) and Other Organizations, irs gov, harvey mechanic
irs gov, harvey mechanic, public charity: Your organization will be treated like what the IRS calls a community foundation. www.irs.gov/pub/irs-tege/eotopick94.pdf and you can read about their qualification as a public charity in the first few pages, if they get donations from many people. Note...

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

Nonprofit Law: gifts to individuals, irs publication 526, www irs gov
irs publication 526, www irs gov, harvey mechanic: A gift to a 501(c)(3) organization is deductible unless there is some exception such as those listed in IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf For example, at the top of page 2 is a chart Table 1 that shows, Not Deductible...

Nonprofit Law: gifts to teachers, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs instructions: The Internal Revenue Code at section 102(a) provides that generally gifts are not income. As long as the recipient is not a an employee or board member or related to an employee or board member of the donor then the gift is not taxable to the recipient....

Nonprofit Law: IRS Filing, harvey mechanic, irs filing
harvey mechanic, irs filing, archery club: I still need to know, as in your articles of incorporation, subsection of IRC 501(c) under which the organization was incorporated. You will need to look at the articles of incorporation. After you give me that information I will respond again. Harvey...

Nonprofit Law: IRS forms required for 501(c)(3), irs form 990, other than private foundations
irs form 990, other than private foundations, unrelated business income: Unrelated businesses are activities that are outside of your kids wrestling activities, for example, if your club opens up a used car lot to sell cars. See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations...

Nonprofit Law: income from contracts, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, harvey mechanic: It does not require termination but the IRS could, as sometimes they have terminated with 15% of income as they also will look at the percentage of staff time used on the unrelated work. The IRS does not have any fixed number, however. I would be willing to...

Nonprofit Law: How can an individual receive a scholarship from a 501(c)(3) private foundation?, irs gov, harvey mechanic
irs gov, harvey mechanic, public charities: His private foundation may not receive a deduction for a donation to another 501(c)(3) organization if he designates you as the recipient. The main issue is that the IRS would treat the grant as if he gave to you directly and you already informed me that ...

Nonprofit Law: K of C 501c8, unrelated business income, unrelated business taxable income
unrelated business income, unrelated business taxable income, irs gov: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. However, I can direct you to www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations...

Nonprofit Law: Lions Club wants to change from 501c4 to 501c3, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: You would need to make your operation charitable, educational or religious within the meaning of the Internal Revenue Code. For example, you would need to open your park to the public (although you may be able to charge for entrance). You would also need to...

Nonprofit Law: Little League Refunds follow up, harvey mechanic, organization status
harvey mechanic, organization status, irs: First we need to clarify that a board member has no authority himself. Second, as I explained earlier, parents could not be given funds if actually there were other entities who gave the funds as donations (and, we assume, took the tax deduction). If parents...

Nonprofit Law: Lottery, harvey mechanic, michigan lottery
harvey mechanic, michigan lottery, federal income taxes: If you assign the lottery ticket to a 501(c)(3) organization it will not need to pay any federal income taxes if it has received a determination letter from the IRS that the organization is exempt under section 501(c)(3). As you can see at the FAQ from the...

Nonprofit Law: lease space to Nonprofit, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: 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 of use are not deductible. Harvey Mechanic Attorney at Law Harvey108@hotmail.co...

Nonprofit Law: legal operations of gymnastic booster club, volunteer hours, parent clubs
volunteer hours, parent clubs, legal operations: I have updated my one page summary of IRS regulations relating directly to booster organizations that you evidently read a couple of years ago. http://snipurl.com/boosterinf is what you can show to those parents that are just now joining your 501(c)(3) booster...

Nonprofit Law: little league do i apply for a 501 exemption, harvey mechanic, determination letter
harvey mechanic, determination letter, private foundation: The foundation may make their own requirement, for example, that they require that grantees already have received a determination letter from the IRS that the organization is exempt under section 501(c)(3), not as a private foundation. You can inquire from...

Nonprofit Law: little league fundraising - lottery, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs publication: For federal rules see: www.irs.gov/pub/irs-pdf/p3079.pdf is an IRS Publication Gaming Publication for Tax-Exempt Organizations For State rules where you will be selling: www.gambling-law-us.com/Charitable-Gaming/Colorado/ Harvey Mechanic Attorney...

Nonprofit Law: Membership Age, harvey mechanic, membership age
harvey mechanic, membership age, voting restrictions: I would need to know the subsection of IRC 501(c) under which the organization was incorporated and received its exemption determination from the IRS. If it is a 501(c)(3) organization, I would need to know if it is a private foundation. After you reply I...

Nonprofit Law: Membership Dues, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs regulations: Requiring dues make the organization a cooperative, not a charitable organization. It might qualify as a cooperative 510(c)(7) www.irs.gov/irm/part7/irm_07-025-007.html but not a 501(c)(3) organization. Donors to 501(c)(3) organizations generally are able...

Nonprofit Law: Name Change, nonprofit corporation law, articles of incorporation
nonprofit corporation law, articles of incorporation, incorporator: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. However, I can inform you htat according to California law it appears that an incorporator may do the amendment himself. Either an Amendment...

Nonprofit Law: Non-Profit Fraud, historic preservation office, state historic preservation office
historic preservation office, state historic preservation office, state historic preservation: Complaints could go to your State s Attorney General s Office as that office generally oversees charities within the state. If the action is criminal then your local district attorney may be interested in prosecuting as at: http://viewer.zoho.com/docs/tzcmai...

Nonprofit Law: Non Profit Member Dues/Umbrella 501(c)(3), irs publication 557, www irs gov
irs publication 557, www irs gov, organizational phase: See IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf which has on page 20 that the exemption determination is granted retroactively to the date of formation which is normal for 501(c)(3) organizations that...

Nonprofit Law: Non-Profit rules of Order, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, rules of order: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. Even though this forum is...

Nonprofit Law: Non-profit budget, public disclosure requirements, irs gov
public disclosure requirements, irs gov, harvey mechanic: There is no federal law that requires nonprofits to keep its budget private. In fact, if a nonprofit has received IRS exemption determination or files annual returns (Form 990) with the IRS it has an obligation to provide anyone with certain copies. See...

Nonprofit Law: Non-profit name change, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, determination letter: First your organization would amend its articles of incorporation or association with the state. Then an officer of the organization would call the IRS Exempt Organizations unit in Cincinnati at 1-877-829- 5500, 2,4 to request an updated exemption determination...

Nonprofit Law: Non-profit PTA donation to for-profit school., parent teacher association, www irs gov
parent teacher association, www irs gov, pta members: I am assuming that the PTA is a public charity. It appears that there is too much private benefit, as the school is getting title to the equipment and may sell the equipment at any time and distribute the proceeds to its shareholders. An extensive discussion...

Nonprofit Law: Non-profit Subsidiary, harvey mechanic, definition of subsidiary
harvey mechanic, definition of subsidiary, subsidiary company: Yes, if you accept the definition of subsidiary as subsidiary company: a company that is completely controlled by another company http://bit.ly/kE1LI (first paragraph). One 501(c)(3) organization may have the authority to appoint directors and officers...

Nonprofit Law: Non-Receipted Reimbursement, irs gov, harvey mechanic
irs gov, harvey mechanic, 501 c 3 organizations: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. Your question does not relate to exemption but is relevant for employees of both for-profit and nonprofit organizations. But I will direct...

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

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

Nonprofit Law: Is a non-profit allowed to generate income?, 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. On page 6 you will see exceptions such as for volunteer workforce, but,...

Nonprofit Law: non profit gallery in warehouse = tax deduction, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: No. 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 of use are not deductible. Harvey Mechanic Attorney at Law Harvey108@hotmail.co...

Nonprofit Law: a non-profit that has no income, tax exempt number, irs service
tax exempt number, irs service, irs gov: You will need to give the IRS a proposed budget. There is no more probational periods. Most grantees require the recipient organization s to have a determination letter from the IRS that the organization is exempt under section 501(c)(3), not as a private...

Nonprofit Law: non profit organization funds a "for profit" school, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs regs: The term official school has no specific tax implications as it is vague. However, it the nonprofit is giving advertising for a for-profit company, then it would be subject to IRS rules. Regarding Corporate Sponsorships - Donor Recognition Adverts www.irs.gov/pub/irs-tege/eotopico94.pdf...

Nonprofit Law: non-profit, public disclosure requirements, irs gov
public disclosure requirements, irs gov, harvey mechanic: Whatever is on the form 990 is all that normally needs to be revealed. www.irs.gov/pub/irs-pdf/f990.pdf If a nonprofit has received IRS exemption determination or files annual returns (Form 990) with the IRS it has an obligation to provide anyone with...

Nonprofit Law: non-profit question, public disclosure requirements, irs gov
public disclosure requirements, irs gov, articles of incorporation: Members may have rights as enumerated in the articles of incorporation and bylaws. Otherwise, if a nonprofit has received IRS exemption determination or files annual returns (Form 990) with the IRS it has an obligation to provide anyone with certain...

Nonprofit Law: when do nonprofit vendors need to submit W-9 forms?, form 1099 misc, www irs gov
form 1099 misc, www irs gov, irs instructions: You are correct about not needing W-9s for less than $600 annually paid to a person. See www.irs.gov/pub/irs-pdf/i1099msc.pdf which is the IRS instructions for form 1099-Misc has the rules when 1099s need to be filed. A payment to a corporation is an exception...

Nonprofit Law: nonprofit vs 501c3, irs gov, harvey mechanic
irs gov, harvey mechanic, irs approval: As your gross income is over $5000 annually you are required to file form 1023 (you would need to already be organized in the state as a nonprofit corporation or nonprofit association). If you don t receive IRS approval, your sales will be taxable and donations...

Nonprofit Law: Payments from a non-profit service group, profit service organization, harvey mechanic
profit service organization, harvey mechanic, www irs gov: Both they and you have regular employee tax reporting responsibilities. See www.irs.gov/pub/irs-pdf/p15a.pdf on the bottom of page 4, first column. An officer of a corporation is generally an employee. Harvey Mechanic Attorney at Law Harvey108@hotmail.co...

Nonprofit Law: Protecting our liability, harvey mechanic, anthony mancuso
harvey mechanic, anthony mancuso, 501 c 3 organizations: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. However, I can inform you that states generally require a corporation to let people know that they are a corporation to perfect all of their...

Nonprofit Law: professional fund raiser, harvey mechanic, www irs gov
harvey mechanic, www irs gov, form 1099 misc: Usually you would need to file for 1099 annually. See www.irs.gov/pub/irs-pdf/i1099msc.pdf which is the IRS instructions for form 1099-Misc has the rules when 1099s need to be filed. I have in my profile that this free forum is only for relevant IRS...

Nonprofit Law: For-profits working for/with non-profits?, harvey mechanic, www irs gov
harvey mechanic, www irs gov, exempt entities: Many 501(c)(3) organizations contract for services and I am assuming you are referring to a situation when no insider or family member of an insider of the 501(c)(3) organization is involved in the for-profit. Then the 501(c)(3) organization should hire the...

Nonprofit Law: Quorums, harvey mechanic, nonstock corporations
harvey mechanic, nonstock corporations, 501 c 3 organizations: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though this forum is not...

Nonprofit Law: Refund of Band Fees paid to a 501c3 account, band booster club, www irs gov
band booster club, www irs gov, high school marching band: Whatever the family gives may be returned to them but not the amounts from other persons (who purchased items or gave donations). The fundraiser has no right to claim any of the funds collected for an organization absent a professional fundraising contrat....

Nonprofit Law: Reliance on Texas Law Governing Unincorporated Nonprofit Associations for 501c3 Dissolution Clause, internal revenue code, nonprofit association
internal revenue code, nonprofit association, association act: No, such wording will not be sufficient. In order to be granted IRS statsus as a 501(c)(3) organization you would need to have some articles of organization, like articles of incorporation or articles of association or trust document which is discussed...

Nonprofit Law: Restrictions placed by NP sports org on its members, harvey mechanic, supreme court case
harvey mechanic, supreme court case, tax exempt status: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. Your question is about an issue that is generally referred to in law as consitions of membership . The IRS allows exemption to youth sporting...

Nonprofit Law: reimbursement, irs gov, initial dues
irs gov, initial dues, team mom: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. The IRS has written in a memo on page 2, A section 501(c)(3) organization may make grants to another section 501(c)(3) organization [one...

Nonprofit Law: What is required to be in the Bylaws?, harvey mechanic, draft bylaws
harvey mechanic, draft bylaws, sample bylaws: http://snipr.com/cb5zq is the Nevada Nonprofit Corporation Code and your bylaws cannot contradict anything there. For example, the sixth link down is NRS 82.031 “Member” defined, which has: ---Start of Excerpt-- Unless otherwise provided in the articles...

Nonprofit Law: restriction amount of money earned 501(c)3, irs determination letter, harvey mechanic
irs determination letter, harvey mechanic, brookings institution: www.tax.state.ny.us/pdf/2001/fillin/corp/ct247_601_fill_in.pdf is required for all 501(c)(3) organizations. It appears you are asking about the State law of charitable solicitations for New York. You would need to file some forms with the New York State...

Nonprofit Law: Sale of donated vehicle, irs gov, harvey mechanic
irs gov, harvey mechanic, irs publication: For information on vehicle donations, see IRS Publication 4302, A Charity’s Guide to Vehicle Donations www.irs.gov/pub/irs-pdf/p4302.pdf especially pdf page 10 as to the acknowledgement due to be sent after you sell the vehicle. You will see later on that...

Nonprofit Law: Setting up a Donation Fund for Severly Injured Person, irs publication 526, irs gov
irs publication 526, irs gov, charitable solicitations: 1. You may set up an account but As to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 6 where the IRS lists as not deductible Contributions to individuals who are needy or worthy. This includes...

Nonprofit Law: Sole Board Member Resigning, public benefit corporations, harvey mechanic
public benefit corporations, harvey mechanic, nonprofit public benefit: http://snipr.com/ay58c Starting at section 5002 is the California Nonprofit Corporation s law and specifically starting at 5110 is the law for Nonprofit Public Benefit Corporations. Section 5226 has Except upon notice to the Attorney General, no director...

Nonprofit Law: Spending of funds..., harvey mechanic, cpr refresher
harvey mechanic, cpr refresher, employment earnings: Work for benefits is allowed by taxable as employment earnings. See http://viewer.zoho.com/docs/lcYOt or which is a newspaper story describing a situation when the State determined that organizations that promised volunteers gifts over the value of...

Nonprofit Law: salary, harvey mechanic, fair labor standards act flsa
harvey mechanic, fair labor standards act flsa, minimum wage law: See www.com.ohio.gov/laws/docs/laws_MinimumWage.pdf for minimum wage amounts. www.com.ohio.gov/laws/MWOTComplaint.aspx to file a minimum wage complaint or to get contact phone number to call the State office with questions. Harvey Mechanic Attorney at...

Nonprofit Law: small nonprofit affiliation with larger nonprofit, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: The term affiliate is so vague as to be useless. You would need to inform me whether the educational foundation is merging or selling its assets to the community foundation or trying to become part of a group exemption or what. Group Exemption is discussed...

Nonprofit Law: student accounts, fundraising proceeds, personal deposits
fundraising proceeds, personal deposits, booster organizations: Many booster organizations are not in compliance and the use of credits is simply another way to try to give benefits based upon work, which is actually taxable compensation as any other employment compensation. See starting at the bottom of page 2 of www.irs.gov/pub/irs-wd/02-0041.pdf...

Nonprofit Law: Tax Receipts 501(c)3, irs gov, harvey mechanic
irs gov, harvey mechanic, irs rules: Your organization certainly may contract with the donor to bind your organization to give a receipt after the donation is received, but it is false to state that someone gave money and that is always illegal (a false statement may implicate the organization...

Nonprofit Law: Time to elect to be a For Profit or Not-For-Profit, harvey mechanic, doc project
harvey mechanic, doc project, nonprofit entity: There is not any provision. Only when an entity is both organized and operating as a nonprofit will it be able to have a recognition of exemption for that period. In any case, if the for-profit is a LLC or corporation, the states generally do not have a procedure...

Nonprofit Law: use of non profit funds, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, 501c3 status: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. It appears that your daughter s team is either incorporated in the state or is an unicorporated association in the state. You referred to...

Nonprofit Law: Volunteer Stipends and taxes, harvey mechanic, www irs gov
harvey mechanic, www irs gov, volunteer worker: As the IRS writes at: www.irs.gov/pub/irs-tege/fringe_benefit_fslg.pdf on page 72-73 (takes a while to load as it is a 91 page pdf file): --start of excerpt --- The use of the term volunteer generally has no significance in applying the tax law.......

Nonprofit Law: Volunteering for a non profit, nonprofit radio station, college radio station
nonprofit radio station, college radio station, harvey mechanic: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. The IRS does not have any regulation prohibiting a collect nonprofit radio station from banning all non-student volunteers. I don t see...

Nonprofit Law: Voting rights, certificate of incorporation, vote campaign
certificate of incorporation, vote campaign, determination letter: You can obtain copies of organizational documents from the State(s) where the organization is registered http://www.llrx.com/columns/roundup29.htm or from the IRS, for organizations that filed for exemption determination. Anyone may request a copy from...

Nonprofit Law: Wages of non profit, www irs gov, harvey mechanic
www irs gov, harvey mechanic, private inurement: Generally the definition of nonprofit precludes people from sharing profits and that would mean that the officers would have a salary based upon factors other than sales or gross or net receipts. Rev. Rul. 69-383, 1969-2 C.B. 113, provides that a fixed percentage...

Nonprofit Law: youth sports accounts, youth soccer team, law citation
youth soccer team, law citation, issue checks: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. As you wrote that your organization uses the tax-id of one of the parents, it does not have federal exemption status and it appears that...

Nonprofit Law: 1023 filed late?, irs publication 557, gross receipts test
irs publication 557, gross receipts test, irs gov: Correct in reference to the form 1023. If you have some other issues that were mentioned in the letter from IRS last month telling us to file 1023 within 30 days , there may be something else for me to review. If you want me to look at that letter, send...

Nonprofit Law: 501(3)(c) Gift giving to members and board members., www irs gov, internal revenue code
www irs gov, internal revenue code, gov pub: The Internal Revenue Code at section 102(a) provides that generally gifts are not income. As long as the recipient is not a an employee or board member or related to an employee or board member of the donor then the gift is not taxable to the recipient....

Nonprofit Law: 501(c)(3), local school district, 1099misc
local school district, 1099misc, theatrical arts: Your committee, which uses the school district EIN, would be considered by the IRS as simply a part of the school district and all reports would need to be consolidated and filed by the school district. Does not the school district understand this? In any...

Nonprofit Law: 501(c)(3) - Severance Payments, excess benefit transaction, www irs gov
excess benefit transaction, www irs gov, private inurement: No, the Code of Federal regulations in Title 26 (Internal Revenue Code) does not have anything specific as to treating severance payments of 501(c)(3) organizations the same as gifts, but, unless there is an employment contract or other contract, as I wrote...

Nonprofit Law: 501 (c) 4 Dissolution of Corporation, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs instructions: Primarily your issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though this forum is not for such state law issues, if you give me your state I may be able to direct you. As for the IRS, after the...

Nonprofit Law: 501(c) 4 paying real eastate taxes, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, real eastate: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. However, I can inform you that generally 501(c)(4) organizations are not exempt from local property taxes. You can check with your county,...

Nonprofit Law: 501C 3 Booster club for JROTC at HS, air force jrotc, harvey mechanic
air force jrotc, harvey mechanic, www irs gov: From what you wrote it appears that yours would qualify as a 501(c)(3) organization. You don t need a local attorney, but wherever you can find someone experienced at filing 1023 exemption applications, you would certainly benefit from that service. Harvey...

Nonprofit Law: 501c3 application-related board members, federal tax questions, www irs gov
federal tax questions, www irs gov, public charities: Yes, but a majority of the Board should not be related and, in any case, they should avoid illegal conflicts in action. A conflict of interest is present whenever a director has a material personal interest in a proposed contract or transaction to which...

Nonprofit Law: 501c3 and Bankruptcy, harvey mechanic, irs regulations
harvey mechanic, irs regulations, filing bankruptcy: It appears that you are referring to an organization that has received a determination letter from the IRS that the organization is exempt under section 501(c)(3) and necessarily that organization has been assigned a EIN (tax-id number) by the IRS. The exemption...

Nonprofit Law: 501c3 funds, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs regulations: If they are youth in sport they may receive grants for their sporting activities. But see www.irs.gov/pub/irs-tege/eotopica93.pdf starting on pages 11 Private Facility Owners which discusses prohibited private benefit and excessive control of the booster...

Nonprofit Law: 501c3 Conflict of Interest?, club fundraiser, raffle tickets
club fundraiser, raffle tickets, 501c3 organization: Part A - the organization, unless bound by contract with the for-profit entity, may switch funding. Part B - yes, you should educate the people that the 501(c)(3) organization is to be charitable not a cooperative organization. The 501(c)(3) organization...

Nonprofit Law: 501c3 supporting foreign foundations, harvey mechanic, www irs gov
harvey mechanic, www irs gov, international grants: Yes. 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 3 at Deductibility - Control...

Nonprofit Law: 501c3 use and transfer, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, federal tax exemption: It appears that the organization is not acting in accordance with IRS regulations for 501(c)(3) organizations, unless the store is operating with substantially all volunteer labor. See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated...

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

Nonprofit Law: Admission vs. Love Offering, public performance rights, harvey mechanic
public performance rights, harvey mechanic, admission charges: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. As to general rules for churches, which are considered normally 501(c)(3) organizations, the IRS allows admission charges, just like universities...

Nonprofit Law: Alcoholics Anonymous (Sub)Committee, www irs gov, aa literature
www irs gov, aa literature, employer identification 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...

Nonprofit Law: Art show sales at a non-profit location, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: As for you, there is not any issue as to whether the seller is a nonprofit or for-profit organization. It appears to me a normal commission sales arrangement. Now, the nonprofits may have their own tax issues, which, in this context are called unrelated business...

Nonprofit Law: Articles of Incorporation for a Non Profit, harvey mechanic, nonstock corporations
harvey mechanic, nonstock corporations, articles of incorporation: If you are referring to the IRS procedure as to the articles of incorporation that are to be submitted with the organization s exempton application (Form 1023) a copy is fine as long as the exemption application is signed by an officer. I have in my profile...

Nonprofit Law: Athletic Booster Club Co Mingling of Funds, athletic booster club, harvey mechanic
athletic booster club, harvey mechanic, gate receipts: As you referred to your 501 status, I am assuming that the booster organization has received a determination letter from the IRS that the organization is exempt under section 501(c)(3), not as a private foundation and that it is a different organization from...

Nonprofit Law: asset disposal for non profit, harvey mechanic, nonprofit corporation law
harvey mechanic, nonprofit corporation law, religious corporations: http://law.justia.com/newjersey/codes/4f17/4f17.html is New Jersey s Nonprofit Corporation Law and I don t see anything there, but for religious corporations you can see at: http://law.justia.com/newjersey/codes/506e/506e.html some regulations by searching...

Nonprofit Law: Booster Club Fundraising, harvey mechanic, personal acct
harvey mechanic, personal acct, irs regulations: That tax law relates to only 501(c)(3) booster organizations. If you are, in fact, fundraising for such a 501(c)(3) organization http://snipurl.com/boosterinf is my summary of IRS regulations relating to 501(c)(3) booster organizations. You may be interested...

Nonprofit Law: booster club buy out, harvey mechanic, booster organization
harvey mechanic, booster organization, booster club: If you paid dues to the booster club it is not clear what your contract was with them, but they may certainly give a refund. The burden is on them to show the law that prohibits such. If they do give you the url of the law (or citation), send it to me and...

Nonprofit Law: Does California state law require use of Robert' Rules or parliamentary procedure?, public benefit corporations, harvey mechanic
public benefit corporations, harvey mechanic, nonprofit public benefit: No, http://snipr.com/ay58c Starting at section 5002 is the California Nonprofit Corporation s law and specifically starting at 5110 is the law for Nonprofit Public Benefit Corporations. You can read that or use the search term roberts and not find anything...

Nonprofit Law: Change of Principal Office, harvey mechanic, principal office
harvey mechanic, principal office, profit corporation: Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though this forum is not for such state law issues, if you give me your state I may be able to direct you. Harvey Mechanic Attorney at Law...

Nonprofit Law: Changing from a 501(c)6 to a 501(c)3, irs designation, www irs gov
irs designation, www irs gov, harvey mechanic: First you would get the Board to agree to the change (and any voting members, if applicable). Then amend the articles of incorporation with the state by filing those including the required clauseds for 501(c)(3) organizations. That is discussed starting on...

Nonprofit Law: Cheerleading Booster Club, cheerleading gym, exempt educational organization
cheerleading gym, exempt educational organization, irs gov: No, the 501(c)(3) booster organization is to assist youth in sporting, musical or some other activities, and without private benefit such as to private facilities. An extensive discussion of by the IRS of the private benefit issue relating to 501(c)(3)...

Nonprofit Law: Class Reunion Donations, irs publication 557, www irs gov
irs publication 557, www irs gov, harvey mechanic: It appears that your purposes are social and, therefore, your entity would not qualify as a 501(c)(3) organization and donors would not be able to deduct donations. http://www.irs.gov/irm/part7/irm_07-025-007.html explains about social groups. http://bit.ly/49ChM7...

Nonprofit Law: Conflict of Interest between Gym Owner and Non-Profit, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs approval: If you are referring to a 501(c)(3) booster organization, she may have a problem getting IRS approval. See www.irs.gov/pub/irs-tege/eotopica93.pdf starting on pages 11 Private Facility Owners which discusses prohibited private benefit and excessive control...

Nonprofit Law: Crime Stopper Rewards, www irs gov, harvey mechanic
www irs gov, harvey mechanic, form 1099 misc: the 501(c)(3) organization does not need to file a 1099 ---Start of Excerpt-- Fees paid to informers. A payment to an informer as an award, fee, or reward for information about criminal activity is not required to be reported if the payment is made by...

Nonprofit Law: church, federal tax purposes, irs gov
federal tax purposes, irs gov, legal existence: It appears that you are asking whether the IRS can recognize a church as a 501(c)(3) organization and the answer is yes. See Tax Guide for Churches and Religious Organizations www.irs.gov/pub/irs-pdf/p1828.pdf on page 27 --start of excerpt --- Certain...

Nonprofit Law: Dog adoption complaint, harvey mechanic, better business bureau
harvey mechanic, better business bureau, mastiff rescue: As for finding the names of the members of the Board of Directors, if you give me your state I may be able to direct you. You also may review pdf copies of filed forms 990 and form 990-Pf by searching at: http://tfcny.fdncenter.org/990s/990search/esearch.php...

Nonprofit Law: Donation from a club to an individual, private foundation grants, youth sports club
private foundation grants, youth sports club, foundation grants to individuals: Generally the IRS requires a 501(c)(3) organization to complete schedule [H of Form 1023] if it provides scholarships, fellowships, grants, loans, or other distributions to individuals for educational purposes. page 23 on instructions to Application for...

Nonprofit Law: Donations for non-profit, irs publication 526, good faith estimate
irs publication 526, good faith estimate, irs gov: 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 of use are not deductible. You can certainly thank them in writing though. It is...

Nonprofit Law: Donor financed internal sale, harvey mechanic, church denomination
harvey mechanic, church denomination, legal conclusion: It appears that the buyer is a 501(c)(3) organization that has received a determination letter from the IRS that the organization is exempt under section 501(c)(3), not as a private foundation. It is not clear how you made the legal conclusion that the church...

Nonprofit Law: donating labor, irs publication 526, harvey mechanic
irs publication 526, harvey mechanic, www irs gov: You are correct... it is a no-go. 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 a taxpayer may not deduct as a donation the value of time or services. Harvey...

Nonprofit Law: dual role BOD and Officer- non-profit, harvey mechanic, nonprofit corporations
harvey mechanic, nonprofit corporations, 000022: http://law.justia.com/texas/codes/bo/002.00.000022.00.html are the Texas Code sections for Nonprofit Corporations General Standards for Directors § 22.221 Yes, it is certainly possible for members of the Board to elect themselves as compensated officers...

Nonprofit Law: Expenses for at-home non-profit, www irs gov, harvey mechanic
www irs gov, harvey mechanic, unreimbursed expenses: No you can not expense, as the word is normally used in tax law. See www.irs.gov/pub/irs-pdf/p15a.pdf on the bottom of page 4, first column. An officer of a corporation is generally an employee. However, you may be able to work out something with the...

Nonprofit Law: ebay, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, harvey mechanic: Correct. I am assuming by Ebay sales that you are not only referring to the sales but to all of the 501(c)(3) organization s work on that particular sales business, including, for example shipping and bookkeeping. The IRS has published Nonprofit organizations...

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

Nonprofit Law: Foreigners as Directors or Officers, nonprofit corporation act, harvey mechanic
nonprofit corporation act, harvey mechanic, country thanks: You are welcome. http://law.justia.com/washington/codes/title24/24.03.html is the Washington Nonprofit Corporation Act and specifically, as to Directors see: http://law.justia.com/washington/codes/title24/24.03.095.html and officers, see http://law.justia.com/washington/codes/title24/24.03.125.html...

Nonprofit Law: Fundraisnig and Volunteer time, harvey mechanic, www irs gov
harvey mechanic, www irs gov, 501 c 3 organizations: What this appears to be is an organization that wants dues or tuition but is giving people the option to gather the funds through sales. That would be allowed but then I believe then that there is tax liability as there is work for benefits. See starting...

Nonprofit Law: financial transparency, harvey mechanic, high school booster club
harvey mechanic, high school booster club, criminal wrongdoing: Complaints could go to your State s Attorney General s Office as that office generally oversees charities within the state. If the action is criminal then your local district attorney may be interested in prosecuting as at: http://viewer.zoho.com/docs/tzcmai...

Nonprofit Law: forms to set up a 501c3, irs publication 557, tax exempt number
irs publication 557, tax exempt number, www irs gov: If you are organized and operating as a 501(c)(3) organization should be, and your gross income is less than $5000, then, yes, the IRS will consider yours to be a real 501(c)(3) organization. In order to receive donations that are deductible you would need...

Nonprofit Law: Is this fundraiser legal?, gym name, nonprofit fundraiser
gym name, nonprofit fundraiser, platinum sponsor: No, that does not appear to be a qualified 501(c)(3) organization, nor would the IRS grant 501(c)(3) organization status to such an organization with such control by a private gym. See www.irs.gov/pub/irs-tege/eotopica93.pdf starting on pages 11 Private...

Nonprofit Law: Gymnastics Booster Club 501(c)3, harvey mechanic, mr mechanic
harvey mechanic, mr mechanic, irs regulations: It appears that you are running the 501(c)(3) organization more like a cooperative than a charitable organization. A cooperative is not qualified to be a 501(c)(3) organization. http://snipurl.com/boosterinf is my summary of IRS regulations relating to 501(c)(3)...

Nonprofit Law: Gymnastics Booster Club, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs regulations: No, such an operation would be what the IRS calls a cooperative. A cooperative is not qualified as a 501(c)(3) organization. A 501(c)(3) booster organization is to be a charitable, not cooperative, organization. The IRS may have a problem with a 501(c)(3)...

Nonprofit Law: gas card, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs publication: I am assuming you represent a 501(c)(3) organization as I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. For federal rules see: www.irs.gov/pub/irs-pdf/p3079.pdf is an IRS Publication...

Nonprofit Law: High School Booster Club, harvey mechanic, www irs gov
harvey mechanic, www irs gov, high school booster club: Yes, a 501(c)(3) booster organization may be controlled by school district employees. Now, if there is a private facility, such as a private gym, then the IRS does not want control by such private facility. See www.irs.gov/pub/irs-tege/eotopica93.pdf starting...

Nonprofit Law: HOA, harvey mechanic, www irs gov
harvey mechanic, www irs gov, homeowners associations: Homeowners Associations 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 described in IRC 528(c). This Code provision was enacted...

Nonprofit Law: HOA as a 501c3, irs publication 557, www irs gov
irs publication 557, www irs gov, harvey mechanic: Homeowners Associations not eligible to be exempt under 501(c)(3) as they are for private benefit and not for the benefit of the whole community. See: www.irs.gov/irm/part7/ch10s07.html#d0e93042 IRC 528... provides an elective exemption for certain homeowners...

Nonprofit Law: HOA Rules for Disbanding, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, lay person: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. Even though this forum is...

Nonprofit Law: humane society, harvey mechanic, open meetings laws
harvey mechanic, open meetings laws, state sunshine: Open Meetings Laws in Different States and usually called Sunshine Laws . Generally 501(c)(3) organizations are exempt from the State Sunshine Law unless they are receiving governmental funding or other benefits from the government. As for your state...

Nonprofit Law: Individual Account under 501 (c)(3), harvey mechanic, irs regulations
harvey mechanic, irs regulations, booster organizations: I don t know what you mean by umbrella, but if you asking whether such activities would be in compliance with IRS regulations, the answer appears to be no as you have there a cooperative instead of a charitable organization about which you can read at ...

Nonprofit Law: Is it "income" if it all goes to the charity?, unrelated business income, irs gov
unrelated business income, irs gov, harvey mechanic: It appears that the public pool activity is one of the main activities of the 501(c)(3) organization for which it was granted exemption. Therefore, any income from the pool activity is related (not unrelated) income. See generally www.irs.gov/pub/irs-pdf/p598.pdf...

Nonprofit Law: Laws governing Non Profit/Voluntary Org's, harvey mechanic, open meetings laws
harvey mechanic, open meetings laws, state sunshine: Open Meetings Laws in Different States and usually called Sunshine Laws . Generally 501(c)(3) organizations are exempt from the State Sunshine Law unless they are receiving governmental funding or other benefits from the government. As for your state...

Nonprofit Law: Line of Credit Borrowing policy, harvey mechanic, two choices
harvey mechanic, two choices, administrative burden: Most corporations would require two signers and specific Board approval for amounts over a certain value. However, your bank may have its own regulations are not as flexible and, therefore, you would need to check with that particular bank. Many financial...

Nonprofit Law: Local chapter EIN for National umbrella, other than private foundations, form 990 ez
other than private foundations, form 990 ez, irs gov: It appears that the national wants to have all income come into their accounts and all expenses come from their accounts. Therefore, the locals may want to dissolve and become committees of the national. Otherwise there would need to be a contract between...

Nonprofit Law: Love Offering, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: If the funds go first into the church bank account then the church may need to issue a form 1099 if the amount is over $600 annually given to him. See www.irs.gov/pub/irs-pdf/i1099msc.pdf which is the IRS instructions for form 1099-Misc has the rules when...

Nonprofit Law: Love offerings to Pastors, irs publication 526, irs publication 517
irs publication 526, irs publication 517, harvey mechanic: I gave you the two choices. If the gifts are given directly to the Pastor then the church has no tax reporting obligation. If the funds are given to the church with a request that they be given to an individual then the church jeopardizes its 501(c)(3) organization...

Nonprofit Law: Member discounts - Support Exempt Purpose?, harvey mechanic, homeschool parents
harvey mechanic, homeschool parents, homeschool community: I would be willing to work on your matter, but I would need to spend a substantial amount of time, not only looking at your mission statement but also your financial projections and that would be beyond the scope of this free forum. If you want to hire me...

Nonprofit Law: meetings, harvey mechanic, new york not for profit corporation law
harvey mechanic, new york not for profit corporation law, alternate director: The New York Not-for-Profit Corporation Law is at http://snipurl.com/nynpcl and specifically, § 711. Notice of meetings of the board. (a) Unless otherwise provided by the by-laws, regular meetings of the board may be held without notice if...

Nonprofit Law: money raised, volunteer fire company, volunteer fire department
volunteer fire company, volunteer fire department, harvey mechanic: You would need to inform me whether the ladies auxiliary is the same or different entity as the volunteer fire company. Then I will reply further. In other words, if the volunteer fire company is a corporation, is the ladies auxiliary is the same corporation?...

Nonprofit Law: Non-Profit Subsidiary, irs publication 557, www irs gov
irs publication 557, www irs gov, harvey mechanic: No, it is not automatic. The new organization will need to stand on its own exemption unless it qualifies under what the IRS calls group exemption . Group Exemption is discussed starting on the right column of page 6 to page 7 of IRS Publication 557 at...

Nonprofit Law: Non Profits forming an LLC, harvey mechanic, www irs gov
harvey mechanic, www irs gov, 501 c 3 organizations: You may want to form an LLC but you would then need to make sure that all of the members of the LLC are themselves 501(c)(3) organizations. In the alternative, you may want to form a 501(c)(3) organization. http://www.irs.gov/irm/part7/irm_07-025-002.html...

Nonprofit Law: Non-profit leasing to a for-profit, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: A conflict of interest is present whenever a director has a material personal interest in a proposed contract or transaction to which the 501(c)(3) organization may be a party. Therefore, in the situation you present, there is a conflict of interest,...

Nonprofit Law: Non-profit loans, irs gov, harvey mechanic
irs gov, harvey mechanic, organization status: There will only be an issue of the new club is not granted 501(c)(3) organization status by the IRS. The IRS has written in a memo on page 2, A section 501(c)(3)organization may make grants to another section 501(c)(3) organization [one that is not a private...

Nonprofit Law: Non-profit subsidiary of a private company?, www irs gov, harvey mechanic
www irs gov, harvey mechanic, separate legal entity: A subsidiary means that the parent controls the subsidary. I don t know how, for a nonprofit subsidiary of a for-profit, such control would exist, except by the for-profit being able to appoint at least a majority of the Board members of the nonprofit. ...

Nonprofit Law: Nonprofit creation for homeowner relief..., community deterioration, internal revenue bulletin
community deterioration, internal revenue bulletin, exempt purpose: Not generally, but if it is for the relief of the poor, instead of the relief of the others, then the IRS may grant exemption status. This situation would be similar to the IRS view as to low-cost housing being the type of housing available for 501(c)(3) organization...

Nonprofit Law: Nonprofit Law, harvey mechanic, irs regulations
harvey mechanic, irs regulations, booster organizations: A 501(c)(3) organization may certainly refund moneys that parents paid for their child s account, just like a university may refund tuition in full or in part. However, it may only refund donations to the donors, not to the fundraisers. By the way, as...

Nonprofit Law: Nonprofit, LLC questions, irs gov, harvey mechanic
irs gov, harvey mechanic, private nonprofit organization: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. You would need to check with the Secretary of State of Texas to see if there could be a conversion, but usually states do not allow that....

Nonprofit Law: non citizen treasurer on US non profit, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, profit corporations: http://law.justia.com/florida/codes/TitleXXXVI/ch0617.html is the Florida law for Not-for-profit corporations. Specifically see ---Start of Excerpt-- 617.0840 Required officers.-- (1) A corporation shall have the officers described in its articles...

Nonprofit Law: non-discrimination, american pen women, 501c3 organizations
american pen women, 501c3 organizations, irs application: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. As for federal law, there are no specific discrimination prohibitions relevant to nonprofits that are not applicable to for-profits except,...

Nonprofit Law: non profit, harvey mechanic, false pretense
harvey mechanic, false pretense, hotmail: There are two types of laws in the United States, criminal and civil. I know of no state s criminal codes where is a specific provision stating that, only by telling someone that you represent a nonprofit organization, there is criminal liability. Now if...

Nonprofit Law: non profit BOD, harvey mechanic, attorney at law
harvey mechanic, attorney at law, bod: Only biennially. The optional nature of other filing is found in the Corporations Code at §6210 because of the word may : ---Start of Excerpt-- (d) Whenever any of the information required by subdivision (a) is changed, the corporation may file a current...

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

Nonprofit Law: non-profit kept all monies raised rather than honoring their contract, harvey mechanic, charitable solicitations
harvey mechanic, charitable solicitations, breach of contract: If they breached a contract, as you stated, then that is a state law issue of breach of contract, whether they are are nonprofit or not. You did not ask, but you may want to check the site www.nasconet.org/agencies which has a list of the state offices...

Nonprofit Law: Open board meetings California, open meetings laws, mail campaigns
open meetings laws, mail campaigns, state sunshine: Open Meetings Laws in Different States and usually called Sunshine Laws . Generally 501(c)(3) organizations are exempt from the State Sunshine Law unless they are receiving governmental funding or other benefits from the government. As for your California...

Nonprofit Law: Open records, harvey mechanic, government funds
harvey mechanic, government funds, open meetings: Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. Even though this forum is not for such state law issues, if you give me your state I may be able to direct you. As for your state law on Open Records...

Nonprofit Law: Payment of Dues, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, articles of incorporation: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. There are no federal regulations as to that issue. You may want to see the articles of incorporation and bylaws or membership agreement...

Nonprofit Law: When may President vote?, public benefit corporations, public benefit corporation
public benefit corporations, public benefit corporation, harvey mechanic: http://snipr.com/ay58c Starting at section 5002 is the California Nonprofit Corporation s law and specifically starting at 51 10 is the law for Nonprofit Public Benefit Corporations. I don t see any regulations as to your particular issues. Therefore,...

Nonprofit Law: Purpose of the Non-Profit, dept of veterans affairs, zero employees
dept of veterans affairs, zero employees, government acquisition: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. The IRS does not concern itself with any of the issues that you have raised except if the organization is operating outside of the scope...

Nonprofit Law: proceeds from sale of real estate of non profit corp., harvey mechanic, www irs gov
harvey mechanic, www irs gov, articles of incorporation: You would need to review your articles of incorporation and bylaws. See the IRS general information about such organizations at: www.irs.gov/irm/part7/irm_07-025-007.html and note that A regular member has the right to vote and determine the management,...

Nonprofit Law: none profit org. financial statement, irs gov, harvey mechanic
irs gov, harvey mechanic, u s constitution: Unless you are given rights in the articles of incorporation or bylaws, the first amendment to the U.S. Constitution does not require churches to reveal anything unless there is a court order. Most churches do not file Form 990 (they are not obligated to do...

Nonprofit Law: Qualified Tuition Reduction as Pre-tax Deductions, national association of independent schools, religious educational institution
national association of independent schools, religious educational institution, harvey mechanic: Send me a copy of the attachment mentioned on that page 6 ---Start of Excerpt-- Because the BJE is not in a position to provide tax or legal advice, we urge each school to consult with their accountant and/or attorney as to whether or not your current...

Nonprofit Law: Real Estate Purchase, harvey mechanic, taxation laws
harvey mechanic, taxation laws, public charity: It appears that the title of the house will be in your name (not the name of the 501(c)(3) organization). In that case, normal individual taxation laws apply. If, instead, the title will be in the 501(c)(3) organization, then the 501(c)(3) organization would...

Nonprofit Law: Recreational Basketball League as a Non Profit, recreational sports leagues, harvey mechanic
recreational sports leagues, harvey mechanic, www irs gov: You would not need then to be a registered nonprofit (if your group is not interested in donations). It appears that the club is now an unincorporated association. The IRS explains that, when applying for the Employer Identification Number, the club may...

Nonprofit Law: Refund of donation, irs publication 557, irs gov
irs publication 557, irs gov, tax exempt status: See IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf which has on page 20 that the exemption determination is granted retroactively to the date of formation which is normal for 501(c)(3) organizations that...

Nonprofit Law: Removing Entire Board of Directors of 501(c)3 corporation, 501 c 3 organizations, financial decisions
501 c 3 organizations, financial decisions, majority vote: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. Even though this forum is...

Nonprofit Law: refunding fundraising money collected by non profit organization, youth sports team, harvey mechanic
youth sports team, harvey mechanic, fundraising money: Refunds may only go to the persons who made the donations, at their request, and refunds can not go to the person who was the fundraiser. Funds to those persons would indicate compensation as a fundraiser and would not be called a refund. Harvey Mechanic...

Nonprofit Law: reviving a public charity company, other than private foundations, form 990 ez
other than private foundations, form 990 ez, irs gov: It appears from what you reported that the organization obtained an advance ruling determination letter from the IRS that the organization was determined exempt under section 501(c)(3) in the middle of the 1990s and then after that 5 year advance ruling period,...

Nonprofit Law: School booster club, school basketball team, harvey mechanic
school basketball team, harvey mechanic, high school basketball: Generally, donors give up any authority over donated items and funds, unless they had a specific signed agreement with the nonprofit with a reverter clause or at least a letter indicating the conditional nature of the gift. This an issued called enforceability...

Nonprofit Law: Selling a 501 c 3, harvey mechanic, contractual arrangement
harvey mechanic, contractual arrangement, attorney at law: There are no shareholders or owners of a 501(c)(3) organization. Therefore, a transfer of control is not called a sale , but would involve a change in the Board of Directors. You have no interest in the 501(c)(3) organization. Sometimes, however, we work...

Nonprofit Law: Spending money, 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: Sports over-payment, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: It depends upon the oral or written contract whether funds would be returned to parents. However, then the funds raised by work would need to all be treated as taxable compensation (earnings). See starting at the bottom of page 2 of www.irs.gov/pub/irs-wd/02-0041.pdf...

Nonprofit Law: All-star cheerleading booster, harvey mechanic, cheerleading company
harvey mechanic, cheerleading company, star cheerleading: The booster club may be set up to help a group of youth with expenses of the cheerleading program. Just make sure you don t have individual accounts or benefits going from the 501(c)(3) organization to named individuals based upon their family s work or membership....

Nonprofit Law: Tax ID not for profit, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: I will assume that you are referring to youth sporting activities. 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...

Nonprofit Law: Tax ID and Thank you letters, irs gov, harvey mechanic
irs gov, harvey mechanic, written acknowledgment: See the IRS Publication Charitable Donations --- Substantiation and Disclosure Requirements www.irs.gov/pub/irs-pdf/p1771.pdf on pdf page 13 details of the quid pro quo rules. on pdf page 5: A donor cannot claim a tax deduction for any single...

Nonprofit Law: Transfer of control of a 501(c)3, harvey mechanic, www irs gov
harvey mechanic, www irs gov, deductible charitable contributions: To look for organizations that have received determinations from the IRS that they are eligible to receive tax-deductible charitable contributions you may search www.irs.gov/app/pub-78 in the last column after you get your search result will be a code...

Nonprofit Law: Termination of nonprofit, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, donor funds: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though this forum is not...

Nonprofit Law: Travel Team-Tax Returns?, irs service, irs gov
irs service, irs gov, 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...

Nonprofit Law: Trust for friend, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: Certainly a trust that is nonprofit may be established, but donations are not deductible. 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...

Nonprofit Law: Retroactive Determinations, irs publication 557, gross receipts test
irs publication 557, gross receipts test, animal welfare organization: Sorry, it looks like I replied to your follow up with a blank reply. I am, therefore, revising it here. The IRS does not explain the law well on that page 22, which is what I believe you referred to in your statement about the 90 days . ---Start of...

Nonprofit Law: transfer of non profit funds, harvey mechanic, nonprofit corporation law
harvey mechanic, nonprofit corporation law, 501 c 3 organizations: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. However, I can inform you that I have never seen any state law that states that a nonprofit is obligated to transfer the funds to another...

Nonprofit Law: transfering a 501c from one state to another, www irs gov, nebraska corporation
www irs gov, nebraska corporation, secretary of state of california: You will need to decide whether you want to dissolve the Nebraska corporation or keep it going and just have a branch office in California. But then note: www.irs.gov/businesses/small/article/0,,id=98011,00.html has: You will be required to obtain...

Nonprofit Law: treasurer non profit group, harvey mechanic, nonstock corporations
harvey mechanic, nonstock corporations, softball organization: Chapter 181 of Wisconsin Statutes Nonstock Corporations which is found at: http://bit.ly/owJe6 especially starting at: 181.0840 Officers and particularly 181.0855 Limited liability of directors and officers Harvey Mechanic Attorney at...

Nonprofit Law: What type of 501 should I form, irs publication 557, www irs gov
irs publication 557, www irs gov, irs service: It appears that your organization would qualify as a 501(c)(3) organization. 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,...

Nonprofit Law: Undocumented persons as members of a Board, harvey mechanic, immigration status
harvey mechanic, immigration status, 501 c 3 organizations: The IRS holds certain individuals liable for any taxes due. For example see the responsible person rule as to withheld employment taxes. www.myirstaxrelief.com/blog/irs-problem/trust-fund-penalty-responsible-person-for-the-code-sec-6672a/ Certainly...

Nonprofit Law: Unrelated Business Income, unrelated business income, irs form 990
unrelated business income, irs form 990, harvey mechanic: If there is unrelated business in the amount of $1000 or more, then return needs to be filed as mentioned in IRS form 990-T instructions www.irs.gov/pub/irs-pdf/i990t.pdf on page 2 The IRS form 990-T is at: www.irs.gov/pub/irs-pdf/f990t.pdf There...

Nonprofit Law: Unrelated Business Income or Seperate Organization?, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, start ups: Nonprofits may invest in start-ups. However, as to your other question, there are choices to be made any everything depends upon the particular fiscal and staff time projections. I have in my profile that this free forum is only for relevant IRS federal exemption...

Nonprofit Law: Use of Church premises for for-profit activity., www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs instructions: Yes, a 501(c)(3) organization should have a valid, charitable, educational or religious reason to give benefits to a private person. Revenue Ruling 56-304 promulgates that Adequate records and case histories should be maintained to show the name and address...

Nonprofit Law: VOL non-profit rescue squad, w-2?, harvey mechanic, www irs gov
harvey mechanic, www irs gov, gov pub: Yes. that is considered normal employment compensation. www.irs.gov/pub/irs-tege/eotopick99.pdf which discusses gift tax law in connection to grants by a nonprofit organization to an individual. Therein: Transfers made in connection with employment constitute...

Nonprofit Law: 501(c)3, irs gov, irs service
irs gov, irs service, internal revenue code section: You activity may be considered charitable by the IRS but I would not be able to give you my opinion unless I reviewed your whole operation. If it is either charitable or educational primarily then it may be possible be accorded 501(c)(3) organization status...

Nonprofit Law: 501(c)(3) donations and earmarks, harvey mechanic, professional fundraiser
harvey mechanic, professional fundraiser, fundraising efforts: It appears that your organization is a team and not a booster organization. The team may require anything from the members such as fees or work or fundraising, but, if the funds solicited by a family go to that family then the family is receiving benefits...

Nonprofit Law: 501(c)(3) for high school reunion, irs service, irs gov
irs service, irs gov, 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...

Nonprofit Law: 501(c)(3) In kind exchange, site maintenance services, irs gov
site maintenance services, irs gov, harvey mechanic: A 501(c)(3) organization may certainly reduce fees or tuition for a family based on any or no reason. The IRS has special rules for scholarships, but the IRS only refers to Scholarships in the context of educational purposes. See at the bottom of the first...

Nonprofit Law: 501(c)(3) law re. subsidaries, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: Yes, although, as to nonprofits we do not use the term own in relation to someone owning a nonprofit. What you are referring to is called by the IRS group exemption. Group Exemption is discussed starting on the right column of page 6 to page 7 of IRS Publication...

Nonprofit Law: 501 (c) 3 laws, public disclosure requirements, nonprofit corporation law
public disclosure requirements, nonprofit corporation law, irs gov: If a nonprofit has received IRS exemption determination or files annual returns (Form 990) with the IRS it has an obligation to provide anyone with certain copies. See FAQs About the Exempt Organization Public Disclosure Requirements www.irs.gov/charities/article/0,,id=96430,00.html...

Nonprofit Law: 501(c)3 by-laws, harvey mechanic, www irs gov
harvey mechanic, www irs gov, intermediate sanctions: No, not per se. Now if the officers take too much compensation or do not have the insider deals approved by the Board, that may be of concern to the IRS. An IRS article about such intermediate sanctions and excise taxes under IRS §4958 is at: www.irs.gov/pub/irs-tege/eotopice04.pdf...

Nonprofit Law: 501 (c) 3 losses, harvey mechanic, determination letter
harvey mechanic, determination letter, material change: No. The IRS has no such regulation as to revocation of exemption. But note, from Revenue Procedure 90-4 at: http://bit.ly/tABng where we see A ruling or determination letter recognizing exemption may not be relied upon if there is a material change,...

Nonprofit Law: 501(c)3 for Medical Cannabis program, harvey mechanic, www irs gov
harvey mechanic, www irs gov, health care organizations: The Internal Revenue Code allows 501(c)(3) organization status to organizations that are charitable, educational or religious. Under the charitable category are some health care organizations and not all health care organizations would qualify as charitable...

Nonprofit Law: Are 501(c)(3) orgs' financial reports public?, public disclosure requirements, irs gov
public disclosure requirements, irs gov, harvey mechanic: If a nonprofit has received IRS exemption determination or files annual returns (Form 990) with the IRS it has an obligation to provide anyone with certain copies. See FAQs About the Exempt Organization Public Disclosure Requirements www.irs.gov/charities/article/0,,id=96430,00.html...

Nonprofit Law: 501(c)(3) reclassify 509(a)(1) to 509(a)(2)?, public charity status, harvey mechanic
public charity status, harvey mechanic, egg problem: The IRS looks at the organization s return (Form 990) after it is filed annually and they decide whether the organization should lose its public charity status. The organization does not do anything but the IRS may do something. If the organization is simply...

Nonprofit Law: 501(c)(3) youth baseball org fundraising, cash proceeds, baseball teams
cash proceeds, baseball teams, youth baseball: It appears from you facts that the specific parents, who donate property, are not directly benefitting except that the proceeeds are going to the team, and would, therefore, lower the amounts due not only from that family but from all families on the team....

Nonprofit Law: 501 c 4 vs 527, harvey mechanic, irs document
harvey mechanic, irs document, www irs gov: The IRS exemption determination letter to the HOA will have that applicable section. Also you can look at the annual return to the IRS which will have it. Homeowners Associations generally are not exempt under 501(c) www.irs.gov/irm/part7/ch10s07.html#d0e93042...

Nonprofit Law: 501 c 5, other than private foundations, form 990 ez
other than private foundations, form 990 ez, harvey mechanic: The 501(c)(5) would need to complete the annual return as required by the IRS. Tax-exempt organizations (other than Private Foundations which need file form 990-PF) with annual gross receipts that are normally greater than $25,000 must file Form 990 or...

Nonprofit Law: 501C3 bids, harvey mechanic, federal irs
harvey mechanic, federal irs, corporate insiders: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. There is no federal rule requiring bids. However, the 501(c)(3) organization is expected to do what is in its best interest and not prefer...

Nonprofit Law: 501C7 Bike Club forming separate 501c3 for bike donation, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: The fund needs to be separate financially and to have the organizational documents required for 501(c)(3) organizations, That organizational requirement is discussed starting on page 22 of: www.irs.gov/pub/irs-pdf/p557.pdf at Organizational test . You must...

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

Nonprofit Law: 501c3 Fundraising, harvey mechanic, irs regulations
harvey mechanic, irs regulations, booster organizations: Such a mandate would preclude such an organization to attain to or maintain 501(c)(3) organization status. http://snipurl.com/boosterinf is my summary of IRS regulations relating to 501(c)(3) booster organizations. You may be interested to read that as...

Nonprofit Law: 501c3 & Individual Accounts, harvey mechanic, follow ups
harvey mechanic, follow ups, consession stand: The Individual Accounts referred to by the IRS means ledger accounts of the 501(c)(3) organization and not actual physical individual checking accounts. As for your other questions, they relate to an individual s business and not to the 501(c)(3) organization...

Nonprofit Law: Not a 501c3 org but want to do a charity event, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: I became confused because you use the term down payment which is usually reserved for an arrangment such as the purchase of real estate when there is financing of an additional amount to be paid over time. Anyway, as to your situation, the donor may certainly...

Nonprofit Law: 509(a)1, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, 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...

Nonprofit Law: acquire an exisiting 501c3, harvey mechanic, due diligence
harvey mechanic, due diligence, 501c3: Yes, it is possible to take over control of an existing 501(c)(3) but there would need to be due diligence in many areas, just as when taking over an ordinary business and certain contracts will need to be negotiated and signed. I would be willing to work...

Nonprofit Law: Band Boosters, tax exempt number, irs gov
tax exempt number, irs gov, irs regulations: 1. An organization, like the school may let another group use its EIN (Tax-id) but then all funds will need to go into a school bank account with that same EIN. 2. Every organization obtains a Tax id (EIN) even if only for banking purposes, but also for...

Nonprofit Law: Bank account and a club, harvey mechanic, www irs gov
harvey mechanic, www irs gov, employer identification number: You are welcome. I suggest that you simply avoid using that term non-profit and just use the word club . In some situations it would be considered misrepresentation to use the term non-profit or word nonprofit unless the organization already has received...

Nonprofit Law: Begin operation while waiting for 501(c) 3, irs publication 557, irs gov
irs publication 557, irs gov, tax exempt status: I am assuming that the foreign organization has not received a determination letter from the IRS that the organization is exempt under section 501(c)(3). Therefore, a U.S. taxpayer, whether an individual or a corporation, will not get a tax deduction for...

Nonprofit Law: Board of Directors/Exec. Dir. Change by Employees, harvey mechanic, state attorney general
harvey mechanic, state attorney general, articles of incorporation: Unless the articles of incorporation or bylaws allow the employees any power, only the voting members may make changes. If the State Attorney General s Office is convinced there is something seriously wrong with the operation of a 501(c)(3) organization, their...

Nonprofit Law: Board voting by non-members, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, member categories: Even though this forum is not for such state law issues, if you give me your state I may be able to direct you. Otherwise, without knowing the State, I could not reply. Also, after reviewing the State s law we would then look next not to the bylaws but to...

Nonprofit Law: Booster, irs gov, irs service
irs gov, irs service, star cheerleading: The IRS does not grant 501(c)(3) organization status for a booster organization for a for-profit gym. It would allow, as charitable, a booster organization for youth cheerleaders in a squad, though. http://snipurl.com/boosterinf is my summary of IRS regulations...

Nonprofit Law: Booster Club - Dissolved, tax exempt number, irs service
tax exempt number, irs service, unincorporated association: As you stated that the organization had articles of incorporation and bylaws but it not clear whether the organization was incorporated under the Texas Nonprofit Corporation Act or as a regular Business Corporation. Let me know and I will reply further. ...

Nonprofit Law: Booster Club Equipment Ownership, band booster club, harvey mechanic
band booster club, harvey mechanic, exact citation: The IRS allows any 501(c)(3) organization to have tangible assets. There are some exceptions, but I am assuming that yours is a public charity and then the limitations are rare. For example as to certain sports organizations -- Section 501(c)(3) of the...

Nonprofit Law: Booster set up by coach, california corporations code, high school basketball
california corporations code, high school basketball, www irs gov: Yes, you may start the 501(c)(3) organization, no problem. The issue is actually whether you would be getting too much private benefit from the organization and that would be mostly an issue called conflict of interest . You would have at least three Directors...

Nonprofit Law: Booster vs Non-Profit, harvey mechanic, irs regulations
harvey mechanic, irs regulations, booster organizations: In the following article there is a disscussion if the difference between a cooperative and a charitable organization. A cooperative, which is not able to be qualified as a 501(c)(3) organization is for a private group to help themselves. A charitable organization...

Nonprofit Law: Building international links, public charity status, harvey mechanic
public charity status, harvey mechanic, www irs gov: I did not say or write that. I did not even have to get to that issue. A private group, like a group of employees of General Electric here in the States who want to socialize or build links with another employee group in the UK is not qualified as a public...

Nonprofit Law: Bylaws for a committee @ a High school, fine arts committee, harvey mechanic
fine arts committee, harvey mechanic, articles of incorporation: Even if you are referring to a corporation separate from the school, first we would need to look at the State law and then the articles of incorporation and then the bylaws. But a committee would not have their own bylaws, per se. They may have their rules...

Nonprofit Law: Can a band parent organization charge a fee for parents who do not volunteer?, harvey mechanic, irs regulations
harvey mechanic, irs regulations, booster organization: It is not volunteering if they are charged something if they don t work. Anyway, it appears that you are asking not about a $50 charge from the high school but a $50 charge from a 501(c)(3) booster organization. That would be prohibited by the IRS regulations,...

Nonprofit Law: Cash balance carryover, harvey mechanic, brookings institution
harvey mechanic, brookings institution, chariy: As long as you continue a substantail amount of parent activities, as you indicated in your exemption application. there is no carryover limit. A 501(c)(3) organization that is not a private foundation may accumulate funds for years, as long as it maintains...

Nonprofit Law: Changing fiscal year, irs gov, harvey mechanic
irs gov, harvey mechanic, irs approval: Form 1128 instructions have Section 442 says that you must obtain IRS approval if you want to adopt, change, or retain a tax year. To obtain approval, you are required to file an application to adopt, change, or retain a tax year. Section 6109 requires that...

Nonprofit Law: Charging for a festival, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, federal tax exemption: Yes, unless you are subject to some contract that prohibits admission fees, 501(c)(3) organizations are allowed to charge admission fees. For certain activities, though, the activity (cultural festival) may be consider unrelated business. See www.irs.gov/pub/irs-pdf/p598.pdf...

Nonprofit Law: Charter School non profit EMO's, harvey mechanic, exempt from disclosure
harvey mechanic, exempt from disclosure, discovery stage: Other than getting an organizational insider to assist you I don t know that you have any rights to the details, unless you sued them in superior court and had a valid reason to require such documentation in what is called the discovery stage of the proceedings....

Nonprofit Law: Church facilities, unrelated business income, unrelated business taxable income
unrelated business income, unrelated business taxable income, harvey mechanic: A church may certainly rent its space for about one month and it will generally not be taxable. See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations on page 9 Rents from real property... are...

Nonprofit Law: Church renting out space, unrelated business income, unrelated business taxable income
unrelated business income, unrelated business taxable income, harvey mechanic: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. However, I can refer you to http://bit.ly/wGWtJ starting about page 11 or contact you county tax assessor s office. The law is in the NC...

Nonprofit Law: Company Match to 501c, irs pub 526, harvey mechanic
irs pub 526, harvey mechanic, irs criteria: The 501(c)(3) organization is correct as to the issue that your funding is not at all a donation according to the IRS code and regulations. Corporations that give matching grants would first want confirmation from the 501(c)(3) organization that there was...

Nonprofit Law: Composition of a 501c3 board, harvey mechanic, employee members
harvey mechanic, employee members, salaried employees: Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though this forum is not for such state law issues, if you give me your state I may be able to direct you. Harvey Mechanic, Attorney at Law...

Nonprofit Law: Back to Confused - Curve Ball, public charity status, 501c3 status
public charity status, 501c3 status, 501c3 organization: The gym owner may certainly threaten to remove you from you positions, but it appears that he does not have the authority or power to do so. The Board of Directors has such authority, as in articles of incorporation and bylaws. As for the membership cancellation,...

Nonprofit Law: Contribution Refunds, harvey mechanic, charitable gift
harvey mechanic, charitable gift, attorney at law: Yes, I have seen many cases, but generally the organization is not obligated. Generally, donors give up any authority over donated items and funds, unless they had a specific signed agreement with the nonprofit with a reverter clause or at least a letter...

Nonprofit Law: Cooperative Vs non profit, irs publication 557, www irs gov
irs publication 557, www irs gov, harvey mechanic: A cooperative may be a nonprofit, like 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 to such organizations are not deductible by the donors. Also you will be denied...

Nonprofit Law: church collection, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, irs: There would not be any law like that. I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. I know there is no federal law. I have never seen any state law that is remotely close to that type...

Nonprofit Law: church secret minutes, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, staff salaries: As for your state law on Open Records and Open Meetings See www.rcfp.org/ogg/index.php?op=browse&state=ny 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: Designated Memorial Gift, harvey mechanic, charitable gift
harvey mechanic, charitable gift, music department: Generally, donors give up any authority over donated items and funds, unless they had a specific signed agreement with the nonprofit with a reverter clause or at least a letter indicating the conditional nature of the gift. This an issued called enforceability...

Nonprofit Law: Disclosing 990 tax returns, public disclosure requirements, harvey mechanic
public disclosure requirements, harvey mechanic, www irs gov: See FAQs About the Exempt Organization Public Disclosure Requirements www.irs.gov/charities/article/0,,id=96430,00.html Specifically, see http://www.irs.gov/charities/article/0,,id=135026,00.html Yes. Making documents widely available satisfies the...

Nonprofit Law: Disclosure Statement, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: Please note that 1023 filing fees are going up on January 3, 2010 * $400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period * $850 for organizations whose gross receipts exceed $10,000 annually...

Nonprofit Law: Donating to a non-profit, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: From page 10 of IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf If you donate a patent or other intellectual property to a qualified organization, your deduction is limited to the basis of the property or the fair market value...

Nonprofit Law: Donations Earmarked to Group, www irs gov, gov pub
www irs gov, gov pub, interest www: Any kind of earmarking to direct funds to assist one s family would not be deductible if the size of the group targeted is relatively small. When a group of individual associate to provide services to their children they are serving a private rather than...

Nonprofit Law: Donations of time and money BY a public charity, irs gov, harvey mechanic
irs gov, harvey mechanic, community charities: The IRS has written in a memo on page 2, A section 501(c)(3) organization may make grants to another section 501(c)(3) organization [one that is not a private foundation]. There is no geographic or other limitation. www.irs.gov/pub/irs-wd/0504031.pdf...

Nonprofit Law: donations to foreign NGO, irs exemptions, harvey mechanic
irs exemptions, harvey mechanic, www irs gov: See www.irs.gov/irm/part7/ch10s06.html#d0e93499 --start of excerpt --- 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 purposes...

Nonprofit Law: Establishing basketball booster club, irs gov, irs service
irs gov, irs service, basketball booster: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for- profit business, you would want to first incorporate or set up an unincorporated association...

Nonprofit Law: Exempt Status - Religious Discrimination, scholarship fund, harvey mechanic
scholarship fund, harvey mechanic, profit organization whose purpose: Well, Hispanic is not a race but a national origin description. For example, some people born in Cuba are very dark and some are very light. Some are from African background and some are from European family background. As to race... ---Start of Excerpt--...

Nonprofit Law: Fair Market Value for Youth Team Sponsorships, youth sports team, youth sports teams
youth sports team, youth sports teams, irs resources: That questioner who I answered back in 2007 stated that the 501(c)(3) organization put the sponsor s logo on the kids tee-shirt . The IRS has instituted regulations which are found at 26 CFR § 1.513-4, entitled Certain sponsorship Not Unrelated Trade or...

Nonprofit Law: Is Faithful Word Baptist Church in Violation of 501c3 tax exemption status?, irs gov, harvey mechanic
irs gov, harvey mechanic, irs status: Freedom of Speech is pretty broad and you have only given one example of the Pastor s speech President Obama Needs to Die . Now, if the Pastor ordered his congregation to kill President Obama that is not protected speech. Therefore, I do not see any way...

Nonprofit Law: Family Reunion Association, family reunion association, harvey mechanic
family reunion association, harvey mechanic, exempt purposes: I don t know the activities and beneficiaries of such an organization and, therefore, I could not now comment on whether the organzation would qualify as a 501(c)(3) organization. The main benefit of 501(c)(3) organization status is that donors are able to...

Nonprofit Law: Fees, harvey mechanic, irs regulations
harvey mechanic, irs regulations, booster organization: http://snipurl.com/boosterinf is my summary of IRS regulations relating to 501(c)(3) booster organizations. You may be interested to read that. But specifically as to your question, a 501(c)(3) booster organization may not require a fee. In denying...

Nonprofit Law: Financial disclosure criteria for staff of non-profits, harvey mechanic, www irs gov
harvey mechanic, www irs gov, conflict of interest policy: have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. As for the IRS, they would only want the Board to make sure that the staff members were not using their teaching position for private benefit,...

Nonprofit Law: Follow up to Booster to Booster payments, unrelated business income, www irs gov
unrelated business income, www irs gov, fundraising activity: Sorry. Ok, then you should check with the contract or agreement that the band group has with the choral group as to whether they have any agreement where the funds will go that the band group is donating or otherwise giving to the choral group. Harvey Mechanic,...

Nonprofit Law: Football Booster Club, harvey mechanic, foundation presidents
harvey mechanic, foundation presidents, public benefit organization: By your use of the word umbrella it appears that you are referring to what is called by the IRS 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...

Nonprofit Law: Free Access to Online Coupons, unrelated business income, unrelated business activities
unrelated business income, unrelated business activities, federal tax exemption: You are welcome for my time. What you are referring to is what the IRS calls advertising of 501(c)(3) organizations and income to them is called unrelated business income . IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations...

Nonprofit Law: Fund raising, harvey mechanic, car wash business
harvey mechanic, car wash business, internal revenue code: I am assuming that neither your friend nor her family would be working, spending time on the car wash business. In that case the people running the car wash business would have the tax responsibilities for the business. But your friend will not have any tax...

Nonprofit Law: Fundraising for individual cheer fees, www irs gov, irs regulations
www irs gov, irs regulations, gym fees: The $4 is taxable because it is going to the family benefit in exchange for work, whether contract work or as an employee or as an independent contractor. It is just like the scouts that are collecting for their own scouting benefits. The IRS has no prohibition,...

Nonprofit Law: When to file when you are a 501c3, form 1099 misc, irs form 990
form 1099 misc, irs form 990, www irs gov: The organization would need to complete and file form 1099-misc for each members that it pays more than $600 annually as you can see on page 1 at www.irs.gov/pub/irs-pdf/i1099msc.pdf which is the IRS instructions for form 1099-Misc. If the members are employees...

Nonprofit Law: Is financial assistance to students reportable?, educational field trip, form 990ez
educational field trip, form 990ez, www irs gov: I am assuming that your booster organization is a public charity. Public Charities Record Keeping Requirements are discussed at www.irs.gov/pub/irs-pdf/p4221pc.pdf from pdf page 18 to pdf page 22 (it usually takes some time to download that 36 page pdf...

Nonprofit Law: fund raising, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: The for-profit organization may not exert control over the nonprofit 501(c)(3) organization. See See www.irs.gov/pub/irs-tege/eotopica93.pdf starting on pages 11 Private Facility Owners which discusses prohibited private benefit and excessive control of...

Nonprofit Law: fundraiser raffle for kidney transplant, cheerleading team, disability check
cheerleading team, disability check, safe deposit box: First I should inform you that States highly regulate gambling (including raffles). For State rules where you will be selling: www.gambling-law-us.com/Charitable-Gaming If the mother is receiving funds only and not taking part in the activity to earn...

Nonprofit Law: fundraising for booster club, athletic booster club, harvey mechanic
athletic booster club, harvey mechanic, irs regulations: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for- profit business, you would want to first incorporate or set up an unincorporated association...

Nonprofit Law: fundraising money, harvey mechanic, retail store sales
harvey mechanic, retail store sales, small claims court: First I will explain that you are not a volunteer as your work is in exchange for profits to go for the benefit of your family members. It appears that you had some oral or written contract for the work and you could review the terms of that contract and...

Nonprofit Law: Gifts to employees, irs gov, internal revenue code
irs gov, internal revenue code, gov pub: That would be useful for a employer sponsored emergency hardship program. That appears to differ from what churches normally have as a Benevolence Fund , which is not usually related to the issue of employer but you can certainly set up such a hardship...

Nonprofit Law: Grant payments, harvey mechanic, www irs gov
harvey mechanic, www irs gov, form 1099 misc: Well, you appear not to be sending funds through the school. If did, then you would not need a 1099 or W-2. See www.irs.gov/pub/irs-pdf/i1099msc.pdf which is the IRS instructions for form 1099-Misc has the rules when 1099s need to be filed. A payment...

Nonprofit Law: Guard Tax Exempt Status, harvey mechanic, sticky wicket
harvey mechanic, sticky wicket, tax exempt status: The IRS would not see that particular change of term limits as a factor that would effect exemption under Section 501(c)(3) for a private school. They would be concerned if a majority of the board members are related, but not by the 3,2 or 2,3 as you have,...

Nonprofit Law: Gymnastics Boosters Payout, harvey mechanic, irs regulations
harvey mechanic, irs regulations, young gymnast: The booster organization may not be acting in accordance with IRS regulations as to 501(c)(3) organizations, but as to giving your child a grant for use in another Gym, that is not illegal. As the treasurer of Club A claims it is illegal, then the burden is...

Nonprofit Law: HOA 1120-H vs. 990, harvey mechanic, www irs gov
harvey mechanic, www irs gov, homeowners associations: I would need to know the subsection of IRC 501(c) under which the organization was incorporated and received its exemption determination from the IRS or whether under section 528. Homeowners Associations generally are not exempt under 501(c) www.irs.gov/irm/part7/ch10s07.html#d0e93042...

Nonprofit Law: houses donated to our church, unrelated business income, unrelated business taxable income
unrelated business income, unrelated business taxable income, harvey mechanic: The church may charge rent and actually should charge at least fair market value for the rentals as then it could not be accused of giving someone private benefit. The income is taxable according to Federal income tax law. See www.irs.gov/pub/irs-pdf/p598.pdf...

Nonprofit Law: Incorporating 501(c)3 or 501(c)7 "Honor Society", academic acheivement, www irs gov
academic acheivement, www irs gov, irs regulations: This forum is, as I have stated in my profile, for general questions as to IRS regulations. I would be willing to work on your matter, but I would need to spend a substantial amount of time and that would be beyond the scope of this free forum. If you want...

Nonprofit Law: IRS Income Tax Exemption - Crime Stoppers Cash Rewards, irs income tax, harvey mechanic
irs income tax, harvey mechanic, www irs gov: No I am not aware of any such federal law. I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. You may want to review 26 U.S.C. §61 and the following sections which deal with what is treated...

Nonprofit Law: individual accounts, fund participation, choir activities
fund participation, choir activities, uniform fees: Work for benefits is considered taxable compensation. Besides the issues of an individual s tax liability for the work for benefits, the organization does jeoparize its 501(c)(3) organization status if it is run primarily as a coopertive instead of a charity....

Nonprofit Law: informal association vs incorporation, international hunger, public charity
international hunger, public charity, internal revenue code: Some grantors or donors like to deal with corporations as they think that a corporation is more substantial, but otherwise, the main difference is that there may be more liability protection in the corporate form. But that will depend upon many factors, including...

Nonprofit Law: Legal, band booster club, harvey mechanic
band booster club, harvey mechanic, 501 c 3 organizations: Legally the officers, like the President and Treasurer must report to the Board of Directors all of the details of the finances of an organization. As someone on the Board for that information. I have in my profile that this free forum is only for relevant...

Nonprofit Law: Losing 501 c 3 status, ftb ca gov, california revenue and taxation code
ftb ca gov, california revenue and taxation code, harvey mechanic: If you have questions about exemption...call 916.845.4171 (not toll-free). page 8 left column of www.ftb.ca.gov/FORMS/misc/927.pdf However, note (2) If, for federal income tax purposes, an organization s tax-exempt status under Section 501(c)(3)...

Nonprofit Law: leasing, irs publication 526, leasing office space
irs publication 526, leasing office space, irs gov: 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 of use are not deductible, even if no rent is charged. Harvey Mechanic, Attorney...

Nonprofit Law: Moms' club- legal requirements, irs service, interaction activities
irs service, interaction activities, 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...

Nonprofit Law: Mortgage for Real Estate Purchase, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: It depends upon the valuation of the property (fair market value). If you have title go into your name and then you donate the real estate to the 501(c)(3) organization see IRS Publication 561 Determining the Value of Donated Property www.irs.gov/pub/irs-pdf/p561.pdf...

Nonprofit Law: are membership dues tax deductable?, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 4 left column Membership fees or dues. You may be able to deduct membership fees or dues you pay to a qualified organization. However, you can deduct only the amount...

Nonprofit Law: mileage reimbursement for 501(c)(3) officers, federal mileage rate, www irs gov
federal mileage rate, www irs gov, mileage reimbursement: Your subject had mileage reimbursement . www.irs.gov/formspubs/article/0,,id=178004,00.html has the federal mileage rate for 2009 for business use as as 55 cents per mile but the charitable rate as only 14 cents. The charitable rate of 14 cents only refers...

Nonprofit Law: minimal 501(c)(3), school music program, irs service
school music program, irs service, high school music: The corporate donors and other donors would certainly want your organization to be approved as 501(c)(3). Otherwise, they would not be able to deduct their donations. I have found that generally when such booster organizations are established and then they...

Nonprofit Law: misappropiation of funds & church property, constructive trust, taxable compensation
constructive trust, taxable compensation, 501 c 3 organizations: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. Even though this forum is...

Nonprofit Law: miss appropiation of funds& church property, harvey mechanic, constructive fraud
harvey mechanic, constructive fraud, compensatory damages: They may be criminal or civil and then you could complain to your State s Attorney General s Office as that office generally oversees charities within the state. If the action is criminal then your local district attorney may be interested in prosecuting as...

Nonprofit Law: How much must a private charity/ foundation donate, harvey mechanic, www irs gov
harvey mechanic, www irs gov, deductible charitable contributions: Please inform me whether the organzation is a public charity or, in the alternative, a private foundation. To look for organizations that have received determinations from the IRS that they are eligible to receive tax-deductible charitable contributions...

Nonprofit Law: Non-Profit 501(c)(3), www irs gov, irs penalty
www irs gov, irs penalty, irs 501 c 3: They may be incorporated under section 501(c)(3) and not yet filed their application for exemption. Now, if they listed that donations to them are deductible, they may have a problem if they are not incorporated with the proper organizational phrases, but,...

Nonprofit Law: Non-Profit, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: I would need to know the subsection of IRC 501(c) under which the organization was incorporated or otherwise organized in Texas. After you reply I will respond again. See IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf...

Nonprofit Law: Non Profit Club to promote Women's Biz Interests, irs publication 557, www irs gov
irs publication 557, www irs gov, harvey mechanic: A social club is generally categorized by the IRS as a 501(c)(7) organization which they describe at: www.irs.gov/irm/part7/irm_07-025-007.html Such an organization would file Form 1024. See, generally, IRS Publication 557 Tax Exempt Status for Your...

Nonprofit Law: Non-Profit Laws, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, federal tax exemption: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for- profit business, you would want to first incorporate or set up an unincorporated association...

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

Nonprofit Law: Non-Profit selling unneeded assets, excess benefit transactions, www irs gov
excess benefit transactions, www irs gov, inurement: Yes, a person affiliated with the nonprofit may generally purchase the vehicle at the right price. A conflict of interest is present whenever a director has a material personal interest in a proposed contract or transaction to which the 501(c)(3) organization...

Nonprofit Law: Non Profit versus For Profit, www irs gov, private inurement
www irs gov, private inurement, rebuttable presumption: Certainly a church, like a university, may charge fees for seminars or classes. The Pastor may not receive more than a reasonable amount of total salary. The IRS looks at many factors if it wants to allege that someone is getting excess benefits. The first...

Nonprofit Law: Non Profits Operating in Multiple States, harvey mechanic, charitable solicitations
harvey mechanic, charitable solicitations, attorney general office: Each state requires registration as an out-of-state (foreign) corporation if a for-profit or nonprofit are doing what the state defines as doing business within that state. As you used the term providing services in you would need to register with those...

Nonprofit Law: Non-profit club never filed with California, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: I would need to know the subsection of IRC 501(c) under which the organization was incorporated and received its exemption determination from the IRS. If it is a 501(c)(3) organization, I would need to know if it is a private foundation. After you reply I...

Nonprofit Law: Non-profit individual, irs service, internal revenue code section
irs service, internal revenue code section, gross receipts: No. Only donations to U.S. 501(c)(3) organizations are deductible. As to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf IRS 509 http://bit.ly/Qud32 on page 6 middle column under the heading Contributions...

Nonprofit Law: Non-profit law, harvey mechanic, www irs gov
harvey mechanic, www irs gov, overseas organization: Your organization may certainly begin operations after you ncorporated or set up an unincorporated association by Articles of Association under the State s Nonprofit law stating that you are organizing under Internal Revenue CodeSection 501(c)(3) and included...

Nonprofit Law: Non-profit meeting minutes disclosure, functional equivalency, open meetings laws
functional equivalency, open meetings laws, state sunshine: Open Meetings Laws in Different States and usually called Sunshine Laws . Generally 501(c)(3) organizations are exempt from the State Sunshine Law unless they are receiving governmental funding or other benefits from the government. As for your state...

Nonprofit Law: Non-profit organization, nonprofit corporation act, harvey mechanic
nonprofit corporation act, harvey mechanic, articles of incorporation: Officers are not the same as Directors. Generally only the Directors have a vote on the Board of Directors. Officers may be titled President, CEO, VP, Secretary or Treasurer, etc. http://bit.ly/rAnjH is the Iowa code and hit Control F to search...

Nonprofit Law: Non-profit ownership of intellectual property, harvey mechanic, property question
harvey mechanic, property question, academic effort: I did write you earlier that the IRS would consider the scope of the publically available materials. Your quote is from a very large 501(c)(3) organization and the new 501(c)(3) organization may have different percentages of publically available materials....

Nonprofit Law: Non profit paid positions, harvey mechanic, www irs gov
harvey mechanic, www irs gov, prevailing economic conditions: From the few facts that you presented, I cannot yet decide whether your organization is qualified as a 501(c)(3) organization, but I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations and, therefore,...

Nonprofit Law: Non-profit question, harvey mechanic, local music store
harvey mechanic, local music store, internal revenue code: There are two issues, but first I would need to know the approximate schedule and nature of the activities used to raise funds. Section 502 of the Internal Revenue Code reads, in relevant part, An organization operated for the primary purpose of carrying...

Nonprofit Law: Non-profit renting space, church worship service, unrelated business taxable income
church worship service, unrelated business taxable income, harvey mechanic: If you are refering to federal 501(c)(3) organization status, see page 9 of www.irs.gov/pub/irs-pdf/p598.pdf wherein we see Rents from real property... are excluded in computing unrelated business taxable income. However, see pages 14-19 on Unrelated...

Nonprofit Law: Non profit services, irs memo, www irs gov
irs memo, www irs gov, private benefit: The first issue is whether the IRS would grant to the organization the 501(c)(3) organization status, which you would need in order to have donations deductible. A 501(c)(3) organization must be charitable, educational or religious the IRS has not approved...

Nonprofit Law: Non-profit startup, harvey mechanic, security fencing
harvey mechanic, security fencing, advantageous method: It appears you want to donate real estate to the 501(c)(3) organization and then have the 501(c)(3) organization pay for renovations to their property. That is fine. It is not allowed though, if the 501(c)(3) organization were to improve your real estate....

Nonprofit Law: Non profit travel baseball, harvey mechanic, baseball question
harvey mechanic, baseball question, discrimination laws: Well, as your fees evidently were not prepaid for more than one month, the organization would not have any liability to maintain your son on the team. I do not know of any laws that might protect you other than discrimination laws, but they only protect...

Nonprofit Law: NonProfit Support to State, public charity status, harvey mechanic
public charity status, harvey mechanic, www irs gov: If you are referring to a 501(c)(3) organization that is a public charity. The IRS has no regulations prohibiting a organization, even if it is classified as a supporting organization, to hold assets for charitable or educational uses. The IRS has an article...

Nonprofit Law: new 501c3 org, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, internal revenue code: Section 502 of the Internal Revenue Code reads, in relevant part, An organization operated for the primary purpose of carrying on a trade or business for profit shall not be exempt from taxation under section 501 on the ground that all of its profits are...