About Experts Sitemap - Group 38 - Page 39 2016-06-21

Nonprofit Law: 501 (c)(3) status, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: See IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf which has on page 18-19 ---start of excerpt --- Some organizations are not required to file Form 1023....[including any organization other than a private...

Nonprofit Law: (501)c3 violations penalty, excess benefit transaction, excess benefit transactions
excess benefit transaction, excess benefit transactions, www irs gov: There are federal penalties when Directors get excessive benefits. The director may come to be subject to excise taxes. An IRS article about such intermediate sanctions and excise taxes is at: www.irs.gov/pub/irs-tege/eotopice04.pdf Section 4958 of the...

Nonprofit Law: 5013c organization disclosure requirements, public disclosure requirements, irs gov
public disclosure requirements, irs gov, harvey mechanic: Unless the Articles of Incorporation, Bylaws or any resolutions require otherwise, federal law only requires certain disclosures. If a nonprofit has received IRS exemption determination or files annual returns (Form 990) with the IRS it has an obligation...

Nonprofit Law: 501c3, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs regs: Certainly you can give acknowledgments. It does not appear that what you are referring to would raise beyond that to what the IRS calls advertisements. Regarding Corporate Sponsorships - Donor Recognition Adverts www.irs.gov/pub/irs-tege/eotopico94.pdf...

Nonprofit Law: 501c3 charity poker tournament, federal tax questions, irs gov
federal tax questions, irs gov, harvey mechanic: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. www.irs.gov/pub/irs-pdf/p3079.pdf is an IRS Publication Gaming Publication for Tax-Exempt Organizations As for the State of Ohio,...

Nonprofit Law: 501c3 and donor-advised fund, 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 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: Can a 501c4 give a reward to catch a criminal?, harvey mechanic, www irs gov
harvey mechanic, www irs gov, 501 c 3 organizations: Any organization may give donations to a 501(c)(3) organization. If that board member can send me the URL stating otherwise, I would like to see it. Certainly you can not indicate that your organization is going to give the reward, but you can state that...

Nonprofit Law: 510(c)(3), unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, federal tax exemption: Excuse me, but you are referring to contract labor and all sorts of employment tax issues are involved. Also there are issues with what the IRS calls unrelated business (contract labor). See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on...

Nonprofit Law: Abandoned Nonprofit Assets, harvey mechanic, secretary of state of colorado
harvey mechanic, secretary of state of colorado, take possession: Deeding may not properly be done for a corporation that is dissolved. Of course, the clerk may register the deed for the new owner but then later there may be an action to quiet title. By the way, if you are not sure how to proceed I can help you with the...

Nonprofit Law: Activities during Dissolution process, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, liquidation operations: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. I was willing to go into some assistance with the State issues, but not more than the basic information. If you are not sure how to proceed...

Nonprofit Law: ALLOWABLE REIMBURSED EXPENSES, harvey mechanic, www irs gov
harvey mechanic, www irs gov, busi ness: See www.irs.gov/pub/irs-pdf/p535.pdf Business Expenses on page 3, under What Can I Deduct To be deductible, a business expense must be both ordinary and necessary. An ordinary ex- pense is one that is common and accepted in your industry. A necessary...

Nonprofit Law: Asset sale, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: Right up my alley (I am a New York Attorney, in case you did not see that in my profile). Is your organization a Religious Corporation? If not, then you would need to follow the procedures in the Not-For-Profit Corporation Law: http://snipurl.com/nynpcl...

Nonprofit Law: advanced ruling period ends, harvey mechanic, irs
harvey mechanic, irs, period ends: The organization will not owe back taxes simply because it did not do a good job. It would, however, owe back taxes if insiders gained more than reasonable compensation (known by the IRS as excess benefits). If you do not file the forms after the advanced...

Nonprofit Law: affordable housing, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: There is no tax advantage unless the seller has an interest to sell the property to a 501(c)(3) organization at a bargain price. See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf A bargain sale of property to a qualified...

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

Nonprofit Law: athletic booster exempt purpose, state business license, youth sports organization
state business license, youth sports organization, middle school soccer: You are welcome. 1. That is fine as long as members are not required to pay a membership fee or do anything. 2. Fine as long as the coaches do not exert too much influence. 3. As long as there are no repercussions for the family if a members does...

Nonprofit Law: Benefits to parents, irs 501 c 3, irs regulations
irs 501 c 3, irs regulations, cheer team: No one of the families should be receiving funds or reimbursements for her fundraising . 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...

Nonprofit Law: Board of Director Finances, harvey mechanic, states board
harvey mechanic, states board, exemption application: No such laws. Actually it appears better in the exemption application if the Board members and/or CEO are not receiving any compensation. I don t believe it is unusual to have a non-profit that is purely for educational purposes with no one on the board being...

Nonprofit Law: Board Member Resignation, irs form 990, harvey mechanic
irs form 990, harvey mechanic, founding board member: It is normal that an organization changes management and neither the IRS nor the state have procedures for the organization to immediately notify the IRS or state of changes. Annually or biannually, though, there are reports that are require such as IRS form...

Nonprofit Law: Board meeting minutes, public disclosure requirements, irs gov
public disclosure requirements, irs gov, harvey mechanic: No. 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: Board members, massachusetts division of corporations, federal tax questions
massachusetts division of corporations, federal tax questions, harvey mechanic: You are welcome. The most common type of educational organization is a corporation. For State filings see Massachusetts Division of Corporations Nonprofit Corporations site: www.sec.state.ma.us/cor/corpweb/cornp/npfrm.htm Massachusetts law for...

Nonprofit Law: Booster Club, form 990 ez, irs gov
form 990 ez, irs gov, harvey mechanic: No, the owner of the for-profit studio may not get an EIN for a nonprofit organization. Is the booster club going to be incorporated or is it going to be an unincorporate association? Which? In any case, yes, the President would obtain the EIN number for...

Nonprofit Law: Booster Club distributions, irs id, irs regulations
irs id, irs regulations, irs publication: My basic information includes the link to the IRS article about booster clubs funding youth. Here is the basic information. 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...

Nonprofit Law: Booster Club Membership Dues Taxable?, irs publication 557, club membership dues
irs publication 557, club membership dues, irs gov: No. See IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf which has on page 5 that the exemption determination is granted retroactively to the date of incorporation which is normal for 501(c)(3) organizations...

Nonprofit Law: Booster Clubs, harvey mechanic, athletic groups
harvey mechanic, athletic groups, booster organization: Yes, a booster organization may fund a athletic groups in a school and not give money to clubs in the school. In fact, a booster organization may decide to fund only one athletic team. If you have not read my basic information that I send about booster organizations...

Nonprofit Law: Booster club for cheerleading organization, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, federal tax questions: Evidently families are working at concerts and events and that is considered by the IRS as normal contract labor and all employment tax filings would need to be made by your booster organization for the workers. Such contract labor by your organization is...

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

Nonprofit Law: Booster Organization, harvey mechanic, booster organization
harvey mechanic, booster organization, band booster: If the school is allowing the booster organization to be part of the school, then tax filing are not the booster organization s responsibility,.but the school s responsibility. It appears that the bank account is the same EIN as the school s EIN as you indicated....

Nonprofit Law: Business and Non-Profit, irs gov, harvey mechanic
irs gov, harvey mechanic, charge tuition: A 501(c)(3) organization may charge fees for services, just as universities charge tuition. However, exemption will be determined by the IRS based primarily on whether the activities themselves are considered to be educational. It appears that your activities...

Nonprofit Law: booster club, harvey mechanic, irs regulations
harvey mechanic, irs regulations, tax exempt status: If families do their individual fundraising and use the name of your organization then your booster club would be in violation of IRS regulations as to having money directed to their own child s competition fees. Therefore, let me know whether the families...

Nonprofit Law: booster club scholarships, athletic booster club, irs regulations
athletic booster club, irs regulations, scholarship money: It is not a violation of IRS regulations if a 501(c)(3) organization awards scholarships years after receiving its exemption determination letter, even though Schedule H was not included years ago in the 1023 application. Many atheletic booster clubs do not...

Nonprofit Law: Charity non profit, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, tax exempt number: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for-profit business, you would want to first incorporate or set up an unincorporated association by...

Nonprofit Law: is a Cheerleading booster club able to be transfered if gym closes?, harvey mechanic, cheerleading gym
harvey mechanic, cheerleading gym, booster organization: I am assuming that you are referring to a 501(c)(3) booster organization that is controlled by its Board of Directors and no gym should have much control over the 501(c)(3) organization. That Board may either vote in new members or decide to fund different...

Nonprofit Law: COMPENSATION OF DIRECTORS, national center for nonprofit boards, irs gov
national center for nonprofit boards, irs gov, harvey mechanic: See page 5 part V-A for form 990 which asks Current Officers, Directors, Trustees, and Key Employees (List each person who was an officer, director, trustee, or key employee at any time during the year even if they were not compensated.) (See the instructions.)...

Nonprofit Law: Contribution to 501c3, irs website, harvey mechanic
irs website, harvey mechanic, income tax rate: Donations for itemizers lower your federal taxes exactly in the percentage of your marginal income tax rate. In other words, if you are in the 28% bracket then you would benefit on the bottom line for 28% of the $3000. Harvey Mechanic Attorney At Law...

Nonprofit Law: Contribution & Value Received, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: There appears to be no business message and, therefore, the whole amount would be deductible. As to charitable deductions generally... See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf Harvey Mechanic Attorney At...

Nonprofit Law: Corporate Website Partner, irs gov, harvey mechanic
irs gov, harvey mechanic, gross time: www.irs.gov/pub/irs-soi/97eounrl.pdf on page refers to that uncertain limit. It depends upon many factors, especially the two most are the percentage of your gross income and the percentage of your gross time that is put into the unrelated activities. You...

Nonprofit Law: Corporate Website Partner, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, federal tax exemption: Yes, that is considered by the IRS as unrelated advertising business and also possibly a joint venture. 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...

Nonprofit Law: CT non-profit rules, harvey mechanic, state corporations
harvey mechanic, state corporations, articles of incorporation: Every state requires a registration, similar to filing Articles of Incorporation, which is usually called for a foreign corporation and that applies to out of state corporations that want to do business in that state. You would need to be registered by...

Nonprofit Law: charter schools, irs publication 557, federal tax questions
irs publication 557, federal tax questions, irs gov: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. The IRS has no objection to when you file, as long as you file within the first 27 months of your organization. See IRS Publication 557...

Nonprofit Law: church donations, harvey mechanic, church donations
harvey mechanic, church donations, aliaba: Generally, donors give up any authority over donated items and funds, unless they had a specific signed agreement with the nonprofit with a reverter clause. This is question of enforceability of a restricted gift to a nonprofit organization A case...

Nonprofit Law: Designated funds, harvey mechanic, aliaba
harvey mechanic, aliaba, different ministries: Certainly your organization may disappoint donors who made such designations, but generally, donors give up any authority over donated items and funds, unless they had a specific signed agreement with the nonprofit with a reverter clause. This is question...

Nonprofit Law: Discrimination Restrictions on a 501(c)(3) Club, federal tax questions, nonstock corporation
federal tax questions, nonstock corporation, harvey mechanic: No, there is no IRS regulation as such. This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. You may want to check with your state, but I doubt that there would be an issue. Harvey Mechanic...

Nonprofit Law: Dissolution of a Non Profit Daycare, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, internal revenue service: If yours is a 501(c)(3) organization and received a determination letter from the Internal Revenue Service that your organization is exempt under section 501(c)(3), the IRS would have required that your Articles of Incorporation hava clause similar to, Upon...

Nonprofit Law: Donation to child, irs publication 526, harvey mechanic
irs publication 526, harvey mechanic, www irs gov: No. The 501(c)(3) organization may not, if money is donated to the club with a name specified distribute it out to that indivdual. It is not considered under the inurement provisions but is considered compensation to your family for obtaining the donation...

Nonprofit Law: dissolving 501c3, federal tax questions, irs rules
federal tax questions, irs rules, public charities: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. You would need to follow what is in the dissolution clause of your Articles of Incorporation which clause was mandated by IRS rules for 501(c)(3)...

Nonprofit Law: donations to a non-profict, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: Yes, you may sell donated items and, as long as you maintain your substantial exempt activities that were the reason you were granted exemption, you will not need to pay taxes on the profits on the sales. See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication...

Nonprofit Law: Ex-member assistance, excess benefit transaction, excess benefit transactions
excess benefit transaction, excess benefit transactions, www irs gov: Generally that would be prohibited as the class of your benefits should be considered larger and not just members or not favored to members. 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...

Nonprofit Law: family reunion fundraising, harvey mechanic, www irs gov
harvey mechanic, www irs gov, family reunions: You or anyone else can request funds from people or businesses but the IRS will not allow such donations to be tax deductible as your group is not charitable, religious, or educational to the public. You may be interested to read www.irs.gov/pub/irs-pdf/p3833.pdf...

Nonprofit Law: foundation in Nevada with offices in Florida, public charity status, harvey mechanic
public charity status, harvey mechanic, irs requirement: The IRS applies its treatment to organization organization in any state, even if the state only requires one director. Unrelated means by blood, marriage, business-relations, or residential address. Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: GIFTS, harvey mechanic, outlying community
harvey mechanic, outlying community, cash gifts: Reimbursement would be allowed to the pastor who gives for purposes accepted by the IRS, but it appears that your organization may have to rein in the pastor as have all gifts come only after being approved by your Benevolence team. Harvey Mechanic Attorney...

Nonprofit Law: Gymnastic Booster Club, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, gym owner: Yes, Insiders of 501(c)(3) organizations are often their biggest contributors and certainly they can deduct donations as long as there is no expectation of something in return which would not be coming if the donation was not given. Harvey Mechanic Attorney...

Nonprofit Law: gymnastic booster club, harvey mechanic, www irs gov
harvey mechanic, www irs gov, busi ness: Service means to the youth, not, for example mixed groups (youth and adults). Whatever is needed for the training or events. See www.irs.gov/pub/irs-pdf/p535.pdf Business Expenses on page 3: To be deductible, a business expense must be both ordinary...

Nonprofit Law: gymnastic booster club, harvey mechanic, tax exempt organization
harvey mechanic, tax exempt organization, internal revenue code section: It appears that your organization is an unincorporate association. The IRS will not treat your organization as a nonprofit (tax exempt) organization unless it has adopted proper articles of association, which limit your activities to exempt activities and...

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

Nonprofit Law: Illegal/improper practices by Founder of 501c3, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, 1023 form: Your story is somewhat confusing as you participated for about 6 months. This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. Your question is an issue of state law and the answer may differ in...

Nonprofit Law: Incorporation, harvey mechanic, attorney at law
harvey mechanic, attorney at law, incorporation: Yes, but usually I do not advise that because then you would not only have to file in Delaware but then in New Jersey as a foreign (out of state) corporation that wants to conduct activities in New Jersey. Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: Indian Charitible Trust setting up a branch in the US, harvey mechanic, irs service
harvey mechanic, irs service, internal revenue code section: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for-profit business, you would want to first incorporate or set up an unincorporated association by...

Nonprofit Law: Individual Accounts?, irs 501 c 3, irs regulations
irs 501 c 3, irs regulations, booster organizations: Money that is raised from the public maybe put into individual accounts as long as the granting procedure is not based upon a prohibited reason such as race, religioun, or fundraising of the family. The 501(c)(3) organization that is a booster organization...

Nonprofit Law: Interferring with a Nonprofit organization, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: There are specific laws that protect not only nonprofits but also for-profit entities but those are state laws. This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. However, I can inform you that...

Nonprofit Law: Investment regulations for a new, potential non-profit, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. The federal standard is the same approximately as the fidiciary standard of trustees, i.e. no highly speculative investments. Your state may...

Nonprofit Law: IRS and foreign assistance, irs tax exempt status, harvey mechanic
irs tax exempt status, harvey mechanic, www irs gov: 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: improper fundraising proceeds distribution, athletic booster club, fundraising proceeds
athletic booster club, fundraising proceeds, harvey mechanic: You should have the Board take the money from those individual accounts and put it back into the general fund after advising the families of the illegal nature of that previous operation. As for the money that is no longer in your organization s account, I...

Nonprofit Law: No income - Tax filing, federal tax questions, form 990 ez
federal tax questions, form 990 ez, irs gov: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. The IRS requires a 990-N filing for a nonprofit corporation that has zero income. Organizations with income of at least $100,000 or total assets...

Nonprofit Law: incorporation after founding, harvey mechanic, unincorporated association
harvey mechanic, unincorporated association, amending the constitution: 1. To get Directors to join as volunteers a 501(c)(3) organization may need to have a clause to indemnify the Directors. That may be done for both an unincorporated association and for the corporation. 2. Incorporating requires Articles of Incorporation...

Nonprofit Law: Kenya Non Profit, harvey mechanic, www irs gov
harvey mechanic, www irs gov, mr mechanic: See: www.irs.gov/pub/irs-pdf/p526.pdf on page 6 in first column stating that donations to foreign organizations are not deductible by U.S. taxpayers. Page 3 in the middle column has the exceptions listed (as by tax treaties). The rest of the answer,...

Nonprofit Law: Limits on a non-profits "surplus", harvey mechanic, internal revenue code section
harvey mechanic, internal revenue code section, internal revenue code: I would need to know the subsection of Internal Revenue Code Section 501(c) that the organization was incorporated under and under which it received IRS exemption determination. Then I will be able to answer further. Harvey Mechanic Attorney At Law...

Nonprofit Law: Little League Football, public disclosure requirements, youth football club
public disclosure requirements, youth football club, articles of incorporation: Normally organizations would not need to change bylaws just because a new president is taking over. Notarization is not required for the Board to elect new Directors. It is generally done at a Board meeting and put into the Board minutes. Look to the the...

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

Nonprofit Law: Maximum Single donor amt to public charity, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: The rules are quite complicated. You would need to review them in See IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf starting on page 31 Qualifying as Public Supported Harvey Mechanic Attorney At...

Nonprofit Law: Merging NPOs, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: The IRS does not mind. This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. Your question is an issue of state law and the answer may differ in different states. However, if you give me your state...

Nonprofit Law: MISSION TRIP, harvey mechanic, www irs gov
harvey mechanic, www irs gov, short term mission trip: You wrote that he does have this benefit per his salary contract . I am not going to inform you that you should not reimburse him if his contract provides that requirement. I would need to review the wording of the contract if you erred and just concluded...

Nonprofit Law: When a member quits the team, irs 501 c 3, irs regulations
irs 501 c 3, irs regulations, booster organizations: It appears by your statement regarding funds allocated to a child that your booster club is not operating properly. Funds are not to be allocated unless the funds are to be used for the team. The 501(c)(3) organization that is a booster organization is not...

Nonprofit Law: membership list, harvey mechanic, membership agreements
harvey mechanic, membership agreements, articles of incorporation: Unless required in the Articles of Incorporation, Bylaws, membership agreements, or any resolutions, a nonprofit organization is only required by federal law to reveal what is required for any nonprofit to provide to the public which does not include the...

Nonprofit Law: Network for Good & For Profit companies, deductible charitable contributions, www irs gov
deductible charitable contributions, www irs gov, tides foundation: 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/ I see Tides Foundation after doing a search with that name but no...

Nonprofit Law: Our Non-Profit, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: Yes, as long as you file your exemption application within the two years or so and are approved for exemption status by the IRS. See IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf which has on page 5 that...

Nonprofit Law: Non Profit in healthcare, hha services, harvey mechanic
hha services, harvey mechanic, hypertension prevention: As for your example, providing diabetic/hypertension prevention literature/teaching that appears educational and such purposes are worthly of 501(c)(3) organization status. www.irs.gov/irm/part7/ch10s04.html#d0e86214 As for heathcare generally: Promotion...

Nonprofit Law: Non Profit Milage rate, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, irs rate: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. However, I can inform you that I do not know of any federal or state law that does not allow employers and employees of nonprofit organizations...

Nonprofit Law: Non Profit Senior Center, unrelated business taxable income, irs gov
unrelated business taxable income, irs gov, harvey mechanic: Please read pages 14-19 on Unrelated debt-financed property. www.irs.gov/pub/irs-pdf/p598.pdf If there is no debt-financing (like a mortgate) rents are excluded from computing unrelated business taxable income -- page 9 Note from page 16 If substantially...

Nonprofit Law: Non-profit church renting space, unrelated business taxable income, irs gov
unrelated business taxable income, irs gov, harvey mechanic: No, the church would not lose their 501(c)(3) organization status as long as they maintain their public worship activities. Also the income is generally not taxable to them. Please read pages 14-19 on Unrelated debt-financed property. www.irs.gov/pub/irs-pdf/p598.pdf...

Nonprofit Law: Non profit fundraisers, irs publication 526, harvey mechanic
irs publication 526, harvey mechanic, www irs gov: Correct. For details as to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf see the middle column at the top of page two ---start of excerpt --- Deductible As Charitable Contributions Money...

Nonprofit Law: Non-profit return of donation?, harvey mechanic, profit hospice
harvey mechanic, profit hospice, profit return: Their statement that they can t return your donation is vague. Do they mean that they can t because they do not have the money? If they mean that they can t because the law does not allow them to do so, they are incorrect. It is their burden to provide...

Nonprofit Law: need to file form 1023, irs publication 557, irs determination letter
irs publication 557, irs determination letter, irs gov: On the top of page number 19 of: IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf we see, These organizations are exempt automati- cally if they meet the requirements of section 501(c)(3). You stated...

Nonprofit Law: non profit, irs publication 557, www irs gov
irs publication 557, www irs gov, gross receipts: Right. Unless you file and are granted exemption determination by the IRS you would be treated by the IRS like a regular for-profit business and then donors would not be able to deduct donations. Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: non-profit board, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, www irs gov: The IRS is generally against the idea of giving 501(c)(3) organization status to an organization that does not have control by at least 3 unrelated persons (by marriage, blood, residence, or business relationships). The IRS is concerned about an organization...

Nonprofit Law: non profit refunds, harvey mechanic, public charities
harvey mechanic, public charities, harvard university: No, many 501(c)(3) organizations that are public charities (not private foundations) carry over billions of dollars (for example Harvard University s endowment). There is no regulation. Recommendations: www.taxpolicycenter.org/publications/template.cfm?PubID=311022...

Nonprofit Law: Organization purpose and IRS group exemption, emotional support services, seattle organization
emotional support services, seattle organization, sponsor conferences: Group Exemption is discussed starting on the right column of page 6 of IRS Publication 557 at www.irs.gov/pub/irs-pdf/p557.pdf and there the IRS does not specify what types of differences are allowed in the bylaws of the organization. The main requirements...

Nonprofit Law: Proxy Voting by Members, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: Certainly the same principles would apply in all states. This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. Your question is an issue of state law and the answer may differ in different states....

Nonprofit Law: paying board members, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. The IRS would only be concerned if the Directors or Officers were receiving more than reasonable compensation. Your question is an issue of...

Nonprofit Law: pulic income vs private income, harvey mechanic, tax exempt status
harvey mechanic, tax exempt status, community performances: Sometimes the IRS uses a 15% figure (of non-exempt activities) allowed, but sometimes they just use a facts and circumstances test which takes into account a lot of factors. Generally it is cleaner to separate if you would be having more than that 15% number,...

Nonprofit Law: Raffle in State of New Yorl, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, www irs gov: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. See, for IRS requirements www.irs.gov/pub/irs-tege/notice_1340.pdf is an IRS Publication regarding raffle withholding requirements and...

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

Nonprofit Law: RE: Can a municipal corporation (170 c) develop a 501 c3 foundation?, irs publication 557, feeder organizations
irs publication 557, feeder organizations, irs gov: Yes, you may have heard many times of organizations that have a name similar to Friends of The [City] Library . Those Friends of organizations that are qualified under Section 501(c)(3) of the Internal Revenue Code are able to solicit grants. Such feeder...

Nonprofit Law: REIMBURSABLE PASTORAL EXPENSE, www irs gov, harvey mechanic
www irs gov, harvey mechanic, busi ness: No. See www.irs.gov/pub/irs-pdf/p535.pdf Business Expenses which has at page 40 about reimbursements under Per Diem and Car Allowances and Accountable plan which the organization should have. That section is written for employees but also applies...

Nonprofit Law: REIMBURSING FOR GIFTS, www irs gov, participant role
www irs gov, participant role, busi ness: Basically it is not considered as a gift by the IRS but as compensation. IRC 102(c) provides that generally gifts are not income. However, see pdf page 15 of www.irs.gov/pub/irs-tege/eotopick99.pdf which discusses gift tax law in connection to grants by...

Nonprofit Law: Receipting a dontation, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: A 501(c)(3) organization may not give permission for fundraising for a family in need. 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: Rental Property for Art League, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: Sorry no benefit to the owner. 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...

Nonprofit Law: Requirement by Dance Studio, dance competition team, harvey mechanic
dance competition team, harvey mechanic, www irs gov: It appears that you are asking about a Dance Studio that is a for-profit organization. If the booster club is running the fundraiser, it may not reveal to the Dance Studio who is participating, as that would be only for the purpose of conspiring with the...

Nonprofit Law: Return of Fees to a 501(c)3 gymnastics Booster Club, irs law, gymnastics team
irs law, gymnastics team, booster organization: Donations are refundable. I don t know what of my postings gave you the appearance that they are not refundable. Fees are also refundable. By the way, it appears that the 501(c)(3) organization booster organization requires families to join the booster organization...

Nonprofit Law: registeration of Foreign Charity in Washington DC, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, indian charity: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. However, I can inform you that you would need to incorporate in DC a separate organization. By the way, if you are not sure how to proceed...

Nonprofit Law: relationship between non-profit and contractor, harvey mechanic, www irs gov
harvey mechanic, www irs gov, exec director: I, and the IRS, would need to review the details of all the facts and circumstances. For an IRS discussion about Joint ventures see the 3 paragraphs after Joint Ventures at: www.irs.gov/irb/2004-22_IRB/ar08.html#d0e558 By the way, if you are not...

Nonprofit Law: relationship with for profit business / donations, irs publication 526, irs gov
irs publication 526, irs gov, business donations: It appears that your are referring to a new 501(c)(3) organization that has not yet received exemption determination by the IRS. No 501(c)(3) organization may accept donations to be given to a particular recipient, like give to your nonprofit to benefit specifically...

Nonprofit Law: Selling items to benefit non-profit organization, unrelated business activities, federal tax exemption
unrelated business activities, federal tax exemption, irs gov: As I wrote earlier, if your activity is by volunteers then it is not taxable unrelated business. Nonprofit organizations that are granted Federal tax exemption based on their mission-related purposes are allowed by the IRS, within certain limits, to generate...

Nonprofit Law: Selling items as a non-profit organization, harvey mechanic, ribbon magnet
harvey mechanic, ribbon magnet, donation price: The issue of getting funds for the camp is not relevant to the IRS inquiry into whether the activities themselves are related to your exempt purposes. A t-shirt with the message, for example, Fight Cancer would be related to your exempt purpose. A t-shirt...

Nonprofit Law: Separate Non Profit Entity, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: Unless you establish a new corporation in New York your father in Delaware and you in New York would have to act with that one corporation. You would need to register the Delaware Corporation in New York to do business. Of course a new corporation would take...

Nonprofit Law: Soccer Booster Club, club soccer team, irs definition
club soccer team, irs definition, irs regulations: If you obtain 501(c)(3) organization status from the IRS for the booster organization you should have a Board of Directors comprised of at least 3 unrelated persons and that Board could reasonably decide to fund the expenses of the soccer team members (but...

Nonprofit Law: Solicit ing vs. receiving donations, harvey mechanic, irs
harvey mechanic, irs, attorney at law: I would need to know the context of why a 501(c)(3) organization would not be allowed to solicit donations after a certain date. Please send me the text of the notice that you received from the IRS. In any case, the act of solicitation is completed if pledges...

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

Nonprofit Law: Swim Team non for profit status, unrelated business income, www irs gov
unrelated business income, www irs gov, irs publication: You are welcome. Well, it appears that you would have an issue that the swim team is government by your neighborhood association board . If that means that the members of the swim team must come from your neighborhood, then the IRS would not grant 501(c)(3)...

Nonprofit Law: sale of property by non profit organization, federal tax questions, irs gov
federal tax questions, irs gov, harvey mechanic: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. However, I can inform you to read pages 14-19 on Unrelated debt-financed property. www.irs.gov/pub/irs-pdf/p598.pdf Harvey Mechanic Attorney...

Nonprofit Law: school credit for unformed non-profit?, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: Well, if you do not run the school then the school would decide if they can get school credit. You would need to check with the school as to your particular questions, i.e. Would the lack of incorporating affect the students in their ability to get school...

Nonprofit Law: self funding, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, harvey mechanic: I would need to know the subsection of Internal Revenue Code Section 501(c) that the organization was incorporated under and under which it received IRS exemption determination. Then I will be able to answer further. Harvey Mechanic Attorney At Law...

Nonprofit Law: How to set up a Booster org as a 501 c 3, irs publication 526, irs gov
irs publication 526, irs gov, irs service: The easiest method is get an agreement from the School Board that the boosters may have their own bank account using the School s EIN number. As to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf in...

Nonprofit Law: How to set-up a non-profit scholarship?, irs publication 526, distant family members
irs publication 526, distant family members, www irs gov: No, the IRS does not grant 501(c)(3) organization status to such organizations. 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 Also, See IRS Publication 526...

Nonprofit Law: spouses working at non profit, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, irs rulings: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. IRS rulings allow spouses to work together, but there may be an issue if they are receiving more than reasonable compensation. Harvey Mechanic...

Nonprofit Law: structure of board of directors for non profit orgs., harvey mechanic, irs approval
harvey mechanic, irs approval, private benefit: If you are referring to a public charity that wants to receive IRS approval as a 501(c)(3) organization you should have at least 3 unrelated directors to show that the organization is not just for a private benefit of a family. Harvey Mechanic Attorney...

Nonprofit Law: Tax Exempt Status Lost Pending Appeal, irs levy, tax exempt status
irs levy, tax exempt status, board of realtors: The membership certainly can sue the individuals involved, but that is a state court matter. This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. The director may come to be subject to excise...

Nonprofit Law: Transfering assets from 501(c)(3), harvey mechanic, irs section
harvey mechanic, irs section, profit corporations: Yes, you see that the IRS does not approve a 501(c)(3) organization transferring substantially all of its assets to any entity that is not a 501(c)(3) organization (unless for reasonable consideration). That is outlawed right in IRS section 501(c)(3) ...

Nonprofit Law: Unrelated Business Income, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: Some teams only have a few members, like basketball teams and therefore, the IRS may see the grants by your organization as compensation related and, therefore, not by volunteer labor. But usually it will not be a problem as the event is only one time annually....

Nonprofit Law: Use of Funds, harvey mechanic, www irs gov
harvey mechanic, www irs gov, private benefit: I would need to spend a substantial amount of time reviewing specific documents, including financial projections or records, to really answer your questions and that would be beyond the scope of this free forum. If you want to work with me on a fee basis,...

Nonprofit Law: Using the word foundation -name of corporation, business corporation act, north carolina business corporation
business corporation act, north carolina business corporation, harvey mechanic: See http://law.justia.com/georgia/codes/14/14-2.html and following sections for the Georgia Corporations Code and http://law.justia.com/northcarolina/codes/chapter_55/chapter_55.html which is the North Carolina Business Corporation Act For both states...

Nonprofit Law: unincorporated groups, volunteer coaches, amateur athletic union
volunteer coaches, amateur athletic union, school hockey: 1. Yes, your organization would be an unincorporated association if you have not incorporated. 2. Right, as I informed you earlier, there is no requirement by the IRS that an organization be incorporated in its treatment as a 501(c)(3) organization. ...

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

Nonprofit Law: volunteers and reimbursement, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs rules: You may be referring to the IRS rules on scholarships for outside the United States. http://snipurl.com/2s9vh [www_irs_gov] shows that it depends whether the recipient is a nonresident alien or not If you are not referring to scholarships, then...

Nonprofit Law: Web Links to Sponsors, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, federal tax exemption: If you do not have a link to the Nike website, then the logo will probably be reviewed by the IRS under the standard of corporate sponsorship recognition. Regarding Corporate Sponsorships - Donor Recognition Adverts www.irs.gov/pub/irs-tege/eotopico94.pdf...

Nonprofit Law: 1099-MISC, harvey mechanic, www irs gov
harvey mechanic, www irs gov, form 1099 misc: You are correct. you do not need to send a 1099-Misc to a 501(c)(3) organization. As on that page 1 second column the exemption is at: www.irs.gov/pub/irs-pdf/i1099msc.pdf • Payments to a tax-exempt organization, the United States, a state, the District...

Nonprofit Law: 501 (c) (3), harvey mechanic, www irs gov
harvey mechanic, www irs gov, organizational document: No individuals are granted 501(c)(3) status by the IRS. See www.irs.gov/pub/irs-pdf/p557.pdf In order to receive donations that are deductible or otherwise be a 501(c)(3) you would need to have some articles of organization, like articles of incorporation...

Nonprofit Law: 501(c) (3) Bank Accounts, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, charitable organization: No, there is no requirement under state law that signers be either Board Members or Board Officers. The Articles of Incorporation, Bylaws or any resolutions may, however, deal with that issue. Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: 501(c)3 and C-Corporation, harvey mechanic, revenue streams
harvey mechanic, revenue streams, c corp: The principal is that the for-profit corporation may help the 501(c)(3) organization but not the other way around. Same staff is permitted but then detailed time sheets would need to be maintained to verify the no-more than reasonable pay by the 501(c)(3)...

Nonprofit Law: 501(c)(3) individual fundraising, irs form 1023, irs procedures
irs form 1023, irs procedures, fundraising opportunity: No, there is no legal requirement that a booster organization needs to distribute equal funds to every girl. In fact, the Board should be deciding on the distributions depending upon youth sport benefit. Giving girls $50 cash for their own use would not be...

Nonprofit Law: 501(c)(3) organization membership, harvey mechanic, irs 501 c 3
harvey mechanic, irs 501 c 3, gymnastics team: No, as long as you designate the competitive team as the beneficiaries of your grants. As I wrote earlier, you are allowed to fund a particular team (and not fund youth who are not on that team). Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: a 501(c)3 selling branded merchandise, harvey mechanic, wilderness education
harvey mechanic, wilderness education, exempt purpose: It may appear to the IRS that your activity through outdoor specialty shops would be substantially void of an exempt purpose and be competing with for-profit organizations. The handtag is something, but I don t know if that is significant enough. Everything...

Nonprofit Law: 501c3, irs publication 557, tax exempt number
irs publication 557, tax exempt number, www irs gov: I am assuming that the baseball team players are 18 years or younger. If you don t want the donations to be tax deductible by the donors then you may not have any problems with 1-2 small fundraisers, but technically, they would be taxable business unless...

Nonprofit Law: 501c3 Dissolution, harvey mechanic, www irs gov
harvey mechanic, www irs gov, deductible charitable contributions: Sorry, Michelle, but I do not know any sources other than the complete list of 501(c)(3) organizations that you can obtain from the IRS. To look for organizations that have received determinations from the IRS that they are eligible to receive tax-deductible...

Nonprofit Law: Annual & Penalty Fees, harvey mechanic, group fundraising
harvey mechanic, group fundraising, booster organizations: Yes. Your understanding is correct and also the grants to athlete s may not be effected because the family is not a member of the Booster Club. You may have read many of my responses to other questions relating to booster organizations. Therefore, I am assuming...

Nonprofit Law: Auction Proceeds, 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 and there you will see that sales activities are generally taxable. However, on page 6 you will see exceptions such as for volunteer workforce...

Nonprofit Law: Audit, nonprofit corporation act, federal tax questions
nonprofit corporation act, federal tax questions, certified public accountant: You can obtain a copy of the Articles of Incorporation for a small fee from your State s Corporation Division. However, what you are looking for would not be there. http://law.justia.com/washington/codes/title24/24.03.html is the Washington Nonprofit...

Nonprofit Law: audit requirements for nonprofits, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, financial audits: 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 a requirement for 501(c)(3) organizations to have annual independent financial audits. Harvey Mechanic Attorney...

Nonprofit Law: Band Boosters in Kentucky, federal tax questions, legal citations
federal tax questions, legal citations, public charities: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. There is no federal law that requires what the school is asking, absent some contract between your organization and them. I also have not seen...

Nonprofit Law: Baseball Team Donations, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, tax exempt number: Are the players under the age of 18 years? If so, in order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for-profit business, you would want to first incorporate...

Nonprofit Law: Board Member may profit from fundraiser., harvey mechanic, lumber store
harvey mechanic, lumber store, avon representative: I seem to remember that Avon is a multi-level sales operation. Not only will the present Avon representative profit from sales arranged through the work of your organization, but then she will possibily sign up other people for her down line and they also...

Nonprofit Law: Booster Board meetings, harvey mechanic, financial accountability
harvey mechanic, financial accountability, articles of incorporation: http://law.justia.com/washington/codes/title24/24.03.html is the Washington Nonprofit Corporation Act RCW 24.03.095 and below address the issues relating to Board of Directors, but I don t think you will find anything relevant there. As for your state...

Nonprofit Law: Booster Club, harvey mechanic, scott cramer
harvey mechanic, scott cramer, irs 501 c 3: The IRS does not use the term umbrella . I believe what you are asking about is 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 www.irs.gov/pub/irs-pdf/p557.pdf...

Nonprofit Law: Booster Club Dissolusion, harvey mechanic, gymnastics coach
harvey mechanic, gymnastics coach, current booster: Your organization probably has not limited itself to support a certain team. However, you would need to review the Articles of Incorporation, Bylaws or any resolutions. If nothing prevents funding certain youth gymnasts, your Board of Directors or CEO may...

Nonprofit Law: Bowling league bank account, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, www irs gov: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. Your organization does not qualify as such. However, I will inform you that your organization may qualify as a recreational club. http://www.irs.gov/irm/part7/ch10s10.html...

Nonprofit Law: bonding for non-profits, harvey mechanic, insurance agency
harvey mechanic, insurance agency, attorney at law: The cost is the only negative and you can obtain that from an insurance agency and balance that against the positive value you might receive which is that donors may be influenced more to give if there is bonding and you may be able to recover some funds if...

Nonprofit Law: booster club functions, gymnastics team, phycologist
gymnastics team, phycologist, 501c3 status: The 501(c)(3) organization may not conspire with a for-profit gym to evade tax laws. Such conspiracy would be indicated by the 501(c)(3) organization giving the for-profit gym a list of who is a member of the 501(c)(3) organization. It is not in the business...

Nonprofit Law: Cell phone - employee benefits, harvey mechanic, verizon wireless
harvey mechanic, verizon wireless, phone expenses: I would say it would be fine as long as the employee does not use more than 400 minutes. It would be like a church buying apples wholesale and then selling some to employees that it did not want to use. It would be able to sell those to employees at its cost...

Nonprofit Law: Cheerleading Non-Profit, harvey mechanic, competitive cheerleading
harvey mechanic, competitive cheerleading, fundraising money: I don t believe that there is any federal or state law that a cheerleader can t stay in the room without a parent . Therefore, the IRS would not want the parents expenses to be paid by the 501(c)(3) organization. That would be considered private benefit....

Nonprofit Law: Church mandated 501 c 3, irs code sections, tax deductible gifts
irs code sections, tax deductible gifts, harvey mechanic: No, a church is not required by the IRS to be recognized 501 c 3 to receive tax deductible gifts if they follow all the guide lines that are established in the IRC code 170 as well as any other relevant IRS code sections or regulations. However, the IRS...

Nonprofit Law: Classes of directors in a nonprofit without members, california public benefit, harvey mechanic
california public benefit, harvey mechanic, california corporations code: California Corporations code http://law.justia.com/california/codes/corp.html starting at section 5220 deals with the subject of Directors term 5220. (a) Except as provided in subdivision (d), directors shall be elected for such terms, not longer than...

Nonprofit Law: Collection & Payment of Meet Entry Fees, harvey mechanic, booster organization
harvey mechanic, booster organization, organzation: Yes, your booster organization is performing a financial service for the meet participants by collecting funds from parents and paying the meet in one check. The IRS would allow that activity as your exempt function is to assist youth sporting activities....

Nonprofit Law: Conflict of interest for member of board of directors, harvey mechanic, www irs gov
harvey mechanic, www irs gov, nonprofit corporation law: The IRS does not have a per se prohibition of contracts by a nonprofit organization with a corporate insider. It would look to the facts and circumstances of the deal and, if it is as good as the 501(c)(3) organization could get from another investment company,...

Nonprofit Law: Corporate sponsorships and youth sports, youth sports teams, irs gov
youth sports teams, irs gov, harvey mechanic: If a portion is given to the credit of the family then that family would be taxed on the income as compensation and the sports team would need to file the 1099-misc return as to the amount of the compensation of the professional fund raiser (the family). ...

Nonprofit Law: Corporations supporting non-profit organizations, irs gov, harvey mechanic
irs gov, harvey mechanic, education corporations: No, there is no new law like that to favor only education. Corporations may deduct up to 10% of their gross taxable income given to 501(c)(3) organizations. www.irs.gov/publications/p542/ar02.html#d0e1413 Harvey Mechanic Attorney At Law Harvey108@hotmail.com...

Nonprofit Law: church, harvey mechanic, attorney at law
harvey mechanic, attorney at law, free speech: There are no laws that I know of that prohibit such free speech. Certainly, if a member wants to donate with the condition that nothing be published, he or she should arrange that by contract with the church. Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: compensation and contributions, good faith estimate, harvey mechanic
good faith estimate, harvey mechanic, www irs gov: You are welcome. The IRS instructions have in the first column of page 12 that they want: projections of likely income and expenses based on a reasonable and good faith estimate of your future finances for your current year and each year you have...

Nonprofit Law: converting to non-profit, harvey mechanic, sole stockholder
harvey mechanic, sole stockholder, maryland corporation: The State does not allow a nonprofit corporation to have stock. Therefore, there is no stockholder. Once a 501(c)(3) organization has real property the results of the sale may only go to that 501(c)(3) organization or to another 501(c)(3) organization. Certainly...

Nonprofit Law: Distribution of funds, test regs, public charities
test regs, public charities, harvard university: You are welcome. 501(c)(3) organizations that are public charities may carry over large amounts. A 2004 report Emerging Issues in Philanthropy , a joint project by the Urban Institute Center on Nonprofits Philanthropy and the Harvard University Hauser...

Nonprofit Law: Donating to Groups Defined by Org, harvey mechanic, www irs gov
harvey mechanic, www irs gov, example postings: It depends about the facts and circumstances of the organization, especially how it promoted its services to the community, for example, postings throughout all homeless shelters. But you still evidently would have the problem, as you evidently have not given...

Nonprofit Law: Donation of services to non-profit, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: As to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf at the top of page 5 is a chart Table 2 that shows that you may not deduct as a donation the value of your time. Therefore, unless you have...

Nonprofit Law: Donations/Sponsorships, harvey mechanic, gymnastics equipment
harvey mechanic, gymnastics equipment, profit facility: No. A 501(c)(3) organization may not assist a for-profit organization such as by giving equipment to that organization that would be used for non-exempt purposes, such as for activities not related to youth sports. See 26 U.S.C 501 at: http://tinyurl.com/6vfks...

Nonprofit Law: What defines a school, irs form 1023, irs gov
irs form 1023, irs gov, harvey mechanic: See www.irs.gov/pub/irs-pdf/i1023.pdf instructions to Application for Exemption on page 17 Schedule B. Schools, Colleges, and Universities -------start of excerpt------- An organization is a school if it: • Presents formal instruction as its primary...

Nonprofit Law: What is the difference between 508c and 501c?, irs publication 557, irs determination letter
irs publication 557, irs determination letter, harvey mechanic: There are several reasons why a church would want to apply to the IRS for exemption determination. 1. Donors may rely upon the IRS determination that the church is not a family church. 2. The USCIS requires a church to have a IRS determination letter...

Nonprofit Law: disclosure with 501(c)(3), harvey mechanic, s board
harvey mechanic, s board, board minutes: Not unless the 501(c)(3) organization receives substantial public funding and then only in certain states. Your question is an issue of state law and the answer may differ in different states. If the 501(c)(3) organization does get substantial public funding,...

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

Nonprofit Law: Establishing Non-Profit in US and UK, harvey mechanic, guidestar
harvey mechanic, guidestar, public charities: I would need to know the subsection of Internal Revenue Code 501(c) under which your corporation is organized and then I will be able to answer further. If you don t know the subsection, let me know if it is charitable, educational or religious and, if not...

Nonprofit Law: What expenses can be covered with a 501(c)3 booster club account?, www irs gov, busi ness
www irs gov, busi ness, concert venue: The Board of Directors may decide to spend funds on what the IRS calls normal business expenses . See www.irs.gov/pub/irs-pdf/p535.pdf Business Expenses on page 3, under What Can I Deduct To be deductible, a business expense must be both ordinary...

Nonprofit Law: Fundraising, irs regulations, booster organizations
irs regulations, booster organizations, tax deductible donation: Right, that is prohibited, but the IRS may refer to it as private benefit instead of inurement. Anyway, I would be interested in receiving from you the urls to the stories about the IRS cracking down on booster organizations that benifit members. The...

Nonprofit Law: federal and state tax exempt declaration letters, harvey mechanic, franchise tax board
harvey mechanic, franchise tax board, declaration letter: 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 and the IRS may be able to fax or mail that to you soon,...

Nonprofit Law: filing for 501c3 status, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: The term umbrella is not used by the IRS. The term that is used is group exemption . Group Exemption is discussed starting on the right column of page 6 of IRS Publication 557 at www.irs.gov/pub/irs-pdf/p557.pdf and from the first column of page...

Nonprofit Law: financial & salary disclosure, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, salary disclosure: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. The IRS requires disclosure only for organizations filing a IRS form 990 annually and churches are not required to file such a return. As for...

Nonprofit Law: fundraising proceeds tax-deductible, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: As to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 6 in the middle column under Contributions You Cannot Deduct is 3. The part of a contribution from which you receive or expect to...

Nonprofit Law: Giving monies to individuals, irs gov, harvey mechanic
irs gov, harvey mechanic, guidestar: Schedule H instructions have: --start of excerpt --- Complete this schedule if you provide scholarships, fellowships, grants, loans, or other distributions to individuals for educational purposes. When answering the questions on this schedule, you ...

Nonprofit Law: Gymnastics Booster Club, surplus profits, booster organizations
surplus profits, booster organizations, private benefit: Bonus grants to recognize fundraising by families is compensation that is taxable to the recipient if the bonus grants were offered before the work. If offered after, without the fundraiser expecting any compensation, then it is a grant that is beyond the...

Nonprofit Law: Hiring a board member in a nonprofit, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: typo- not bases but basis . 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 allow a 501(c)(3) organization to pay an employee more than what is reasonable . Section...

Nonprofit Law: IRS Filing, irs publication 557, form 990 ez
irs publication 557, form 990 ez, irs gov: The issue is not how much is in a checking or savings account. The issue is the gross income for the year. Organizations with income of at least $100,000 or total assets of at least $250,000 must file the Form 990 for the 2007 tax year. Those exempt organization...

Nonprofit Law: jeopardize status - clarification, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs regs: That may be a problem as there would be private benefit and the IRS does not allow private benefit unless it is in certain circumstances that would be unavoidable. An extensive discussion of by the IRS of the private benefit issue for 501(c)(3) organizations...

Nonprofit Law: LLC, harvey mechanic, tax matters partner
harvey mechanic, tax matters partner, unrelated businesses: Sorry, but I do not answer questions about unrelated businesses in this free form as I explain in my profile: http://snipurl.com/2j6jl If you want to work with me on a fee basis, please contact me directly to my email address below. Harvey Mechanic...

Nonprofit Law: Mandatory fundraiser/buyout, harvey mechanic, sports booster club
harvey mechanic, sports booster club, irs 501 c 3: If the booster organization is a separate corporation it is not operating properly. It may not require any membership or fundraising or buyout. The 501(c)(3) organization that is a booster organization is not for the parents or youth to fund-raise and have...

Nonprofit Law: Meeting notification time requirements, harvey mechanic, notification time
harvey mechanic, notification time, articles of incorporation: RCW 24.03.155 only addresses the notification required for the one organizational meeting which is the first Board meeting ever held for the organization. As specified in section 4(b) of RCW 24.03.025 The definition, limitation, and regulation of the...

Nonprofit Law: Membership Fee, irs publication 557, irs publication 526
irs publication 557, irs publication 526, public charity status: You are welcome. You would subtract from the $5000 the value received. If only $200 is received in value then the donation is $4800 as long as the exceptions, like for social organization does not apply. Sorry but I must have not put in page 4 in the reference...

Nonprofit Law: Monetary gifts to an individual, tax deductible to the donor?, 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 on page 6 where the IRS lists as not deductible Contributions to individuals who are needy or worthy. This includes contributions to a qualified organization if you...

Nonprofit Law: Money allowed for non profit group, harvey mechanic, public charity
harvey mechanic, public charity, exempt activities: I am assuming that your organization has a determination letter from the IRS stating that it is a public charity (not a private foundation). If yours is a public charity, the IRS allows substantial amounts to be carried over to future years, as long as you...

Nonprofit Law: Non Profit Boards, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. However, I can inform you that the Connecticut code is at: http://law.justia.com/connecticut/codes/title33/chap602.html Harvey Mechanic...

Nonprofit Law: Non-Profit booster individual accounts., unrelated business income, form 990 ez
unrelated business income, form 990 ez, www irs gov: 1. I don t suggest that an organization contact the IRS informing them that in the past they had funded individual accounts in an improper way. I do not believe that would be useful, nor is it a requirement of the IRS regulations that such a report be made....

Nonprofit Law: Non Profit Religious Organization declaring a pastor, irs publication 517, harvey mechanic
irs publication 517, harvey mechanic, www irs gov: No. See pages 8 of IRS Publication 517 Social Security and Other Information for the Members of the Clergy and Other Religious Workers www.irs.gov/pub/irs-pdf/p517.pdf where the parsonage allowance is discussed as only for Ordained, commissioned, or licensed...

Nonprofit Law: Non profit bylaws, harvey mechanic, non profit bylaws
harvey mechanic, non profit bylaws, extra board: Usually the only repercussions would be if one of the previous 6 Board members or any of the present 8 board members filed an action in state court requesting the court to intervene. If a real estate transaction is concerned, let me know and I would go into...

Nonprofit Law: Non-profit corporations, irs publication 557, form 990 ez
irs publication 557, form 990 ez, irs gov: Organizations with income of at least $100,000 or total assets of at least $250,000 must file the Form 990 for the 2007 tax year. Those exempt organization with gross receipts of less than $25,000 do not have to file an annual return (Form 990 or Form 990-EZ)...

Nonprofit Law: Non profit donation expiaration dates, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, auction chair: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. Your question is an issue of state law and the answer may differ in different states. However, I can inform you that, if there was a misrepresentation...

Nonprofit Law: Non-profit profits, interest free loans, www irs gov
interest free loans, www irs gov, harvey mechanic: U.S. law does 501(c)(3) organizations to assist distressed persons with loans but those would need to be low-cost loans. --start of excerpt --- An organization provided small, short-term, interest-free loans to low-income homeowners unable to obtain a loan...

Nonprofit Law: Non profit salaries, harvey mechanic, form 990
harvey mechanic, form 990, government funding: You are not obligated to show more than the form 990 except in certain circumstances, i.e. you receive government funding. If you do receive such funding and are wondering what you are required to show to the public, let me know your state and then I will...

Nonprofit Law: Non-profit tax fraud, harvey mechanic, www irs gov
harvey mechanic, www irs gov, 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://jkn.com/View?j=901238.541125747478...

Nonprofit Law: Nonprofit Homeowner Associations, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs code: Homeowners Assocations generally are not exempt under 501(c) www.irs.gov/irm/part7/ch10s07.html#d0e93042 IRC 528... provides an elective exemption for certain homeowners associations that are described in IRC 528(c). This Code provision was enacted...

Nonprofit Law: Nonprofit to Profit Company, mutual benefit corporations, federal tax questions
mutual benefit corporations, federal tax questions, public benefit corporation: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. However, I can inform you that in all states the Board of Directors controls the organization and, if it does not want to convert to a for-profit...

Nonprofit Law: name change, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, www irs gov: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. The IRS would require that you notify them of the change of name on your next filing of Form 990. See Form 990 at www.irs.gov/pub/irs-pdf/f990.pdf...

Nonprofit Law: name of non profit, harvey mechanic, nonprofit corp
harvey mechanic, nonprofit corp, word foundation: You may use Foundation in the name. As for the other elements, your question is an issue of state law and the answer may differ in different states. However, if you give me your state I may be able to direct you to your state s law. Harvey Mechanic Attorney...

Nonprofit Law: Do I need to go nonprofit?, unrelated business activities, irs gov
unrelated business activities, irs gov, harvey mechanic: As your explained that yours would be an ongoing event, then the organization would not be able to be an exempt organization. Your game night would be considered not related to any charitable, religious, educational or other exempt activities. Nonprofit...

Nonprofit Law: new organization, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: It depends whether you want donors to be able to deduct donations. I am assuming that you would want that for your donors. You would not need to file for federal exemption determination. See IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf...

Nonprofit Law: non profit board of directors, public charity status, federal tax questions
public charity status, federal tax questions, harvey mechanic: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. However, I can inform you as to California Section 5227 of California Corporations Codes that says: Not more than 49 percent of the persons...

Nonprofit Law: Can a non profit give volunteer a $200 gift certificat to a Bed n Breakfast?, www irs gov, harvey mechanic
www irs gov, harvey mechanic, fringe benefit: That would be considered compensation to the worker if the worker is an employee, as that term is defined by the IRS. As the IRS writes at: www.irs.gov/pub/irs-tege/fringe_benefit_fslg.pdf on page 72-73: The use of the term volunteer generally has...

Nonprofit Law: non profit status, harvey mechanic, circuit court case
harvey mechanic, circuit court case, public charities: It could be an educational organization that is a 501(c)(3) organization if the education is balanced. Organizations need to follow the IRS standard which they promulgatedin a 1986 Revenue Procedure: .01 The Service recognizes that the advocacy of...

Nonprofit Law: non profit vs not for profit, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: It would need to be a 501(c)(3) organization if you would want the donors to be able to deduct donations, if that is what you are asking about which is easier for fund raising. Sliding scale may be fine, but to obtain exemption from the IRS yours would need...

Nonprofit Law: non-profits and charities and customs, irs form 1023, harvey mechanic
irs form 1023, harvey mechanic, federal income taxes: Not generally. There are certain exemptions, however. For example, churches bringing in items for their worship ceremonies. The procedure for exemption determination whereby a 501(c)(3) organization applies for exemption on IRS Form 1023 is only for federal...

Nonprofit Law: can non-profits be sold/bought/flipped into for-profits?, harvey mechanic, operational modes
harvey mechanic, operational modes, organization purposes: Your idea or something similar may work but it depends upon many factors such as the type of assets. I would need to spend a substantial amount of time reviewing specific financial projections to really answer your questions and that would be beyond the scope...

Nonprofit Law: Do non-profits have stock?, harvey mechanic, nonprofit corporation law
harvey mechanic, nonprofit corporation law, profit corporations: A 501(c)(3) organization may own stock in for-profit corporations but may not issue stock, meaning issue stock for its own nonprofit corporation. All states, in their nonprofit corporation law, prohibit such issuance of stock. If you give me your state I...

Nonprofit Law: nonprofit hospitals, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. Your question is an issue of state law and the answer may differ in different states. However I can tell you that generally nonprofit hospitals...

Nonprofit Law: nonprofit records, public disclosure requirements, irs gov
public disclosure requirements, irs gov, harvey mechanic: As for your state law on Open Records and Open Meetings See www.rcfp.org/ogg/index.php?op=browse&state=wa specifically at Open Meetings about 1/2 the way down the left column at I.C.4 Nongovernmental bodies receiving public funds or benefits and the...

Nonprofit Law: Parent Booster Club Non profit status, tax deductible donation, benefit individuals
tax deductible donation, benefit individuals, team uniforms: It does not benefit the booster organization to have two separate bank accounts as one account with ledgers may be used for lawful purposes to account for funds and where they are supposed to go. Harvey Mechanic Attorney At Law Harvey108@hotmail.com...

Nonprofit Law: Pay for Volunteers, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: She is not a volunteer because you are paying her $100. There is no such thing as a paid volunteer. If she is not a volunteer she would be covered by the wage and hour laws. This forum is only for federal tax questions regarding 501(c)(3) public charities...

Nonprofit Law: Personal profit from non-profit, www irs gov, conflict of interests
www irs gov, conflict of interests, inurement: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. You would need to check Massachusetts law to see how it deals with such situations. Massachusetts law for Corporation for Charitable and...

Nonprofit Law: Property Management - lawsuits, property management division, harvey mechanic
property management division, harvey mechanic, internal revenue code section: I would need to know the subsection of Internal Revenue Code Section 501(c) that the company was incorporated under and under which it received IRS exemption determination. Then I will be able to answer further. Harvey Mechanic Attorney At Law Harvey108@hotmail.com...

Nonprofit Law: PTO nonprofit doing business with PTO officer's employer company/business, excess benefit transaction, excess benefit transactions
excess benefit transaction, excess benefit transactions, federal tax questions: 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 per se prohibitions for a 501(c)(3) organization to contract with a for-profit company that is even totally owned...

Nonprofit Law: Purchasing Non-Profit Daycare Center, harvey mechanic, financial projections
harvey mechanic, financial projections, fee basis: That is an elaborate process and depends upon state law, but generally the nonprofit would sell its assets to you. By the way, if you are not sure how to proceed I can help you with the processing. However, I would need to spend a substantial amount of time...

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

Nonprofit Law: prizes for fundraising, harvey mechanic, www irs gov
harvey mechanic, www irs gov, fringe benefit: When the band members are fundraising, especially when sales or active fund solicitations are concerned, they are generally considered by the IRS as employees. As the IRS writes at: www.irs.gov/pub/irs-tege/fringe_benefit_fslg.pdf on page 72-73: The...

Nonprofit Law: public school band booster, band booster, school entity
band booster, school entity, booster organization: 1. The boosters would need to obtain the permission from the school for it to be considered as part of the school entity. Otherwise the booster organization would need to obtain their own 501(c)(3) organization status. If they did not, then the donations would...

Nonprofit Law: purchases approved by a previous board, harvey mechanic, current board
harvey mechanic, current board, attorney at law: The current Board is not obligated to approve an expenditure that was approved in and for a previous fiscal year. The approval in a previous year is considered to be based upon the Board s consideration of their financial position at that point and their priorities...

Nonprofit Law: qualifications for nonprofit org, irs publication 557, unrelated business income
irs publication 557, unrelated business income, harvey mechanic: Job training for disadvantaged people was the purpose that enabled Goodwill Industries to obtain federal IRS status as an educational organization. They are a 501(c)(3) organization as you can see on their line J on the first page of http://snipurl.com/3jodz...

Nonprofit Law: Recieving donations from sponsors, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: Yes, a booster club may receive donations from corporate sponsors and allow them to use your EIN for their records BEFORE you file your 1023 application. See IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf ...

Nonprofit Law: Restricted donations, harvey mechanic, irs
harvey mechanic, irs, benevolance: No, the IRS does not get involved in churches deciding upon use of funds donated as long as the use continues to be an exempt use allowed in regulations. The donor may have an issue with the church, though, and if you are concerned about that, let me know...

Nonprofit Law: removing and replacing a non-profit board, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. However, I can inform you that you should first look at the Articles of Incorporation and Bylaws as to the procedure for removing Board members....

Nonprofit Law: requirement for Public charity under 501(c)3, public charity status, irs gov
public charity status, irs gov, harvey mechanic: The formulas are at starting on page 31 Qualifying as Public Supported www.irs.gov/pub/irs-pdf/p557.pdf Generally you would need to use the 2% rule on the right column at the bottom under Support from the general public on page 33. If you do sales,...

Nonprofit Law: roberts rules of order - non-profit club, harvey mechanic, roberts rules of order
harvey mechanic, roberts rules of order, roberts rule of law: If your organization applied for exemption with the IRS then you would have mailed to the IRS a copy of the bylaws at that time, as that is a document that the IRS requires with the application. You can obtain a copy of the file from the IRS. Call the Exempt...

Nonprofit Law: Salaries paid to workers, babe ruth league, form 990 ez
babe ruth league, form 990 ez, irs gov: Yes, it appears that they are violating the law by not reporting employment payments. Also organizations with income of at least $100,000 or total assets of at least $250,000 must file the Form 990 for the 2007 tax year. Those exempt organization with gross...

Nonprofit Law: Sale of assets by non-profit, federal tax questions, unrelated business income
federal tax questions, unrelated business income, harvey mechanic: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. However, I can advise you to review the regulations for unrelated business at: www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax...

Nonprofit Law: Scholarships Awarded to Parent of Student, federal tax questions, www irs gov
federal tax questions, www irs gov, harvey mechanic: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. The IRS allows such organizations to give scholarships only after their procedure is approved by the IRS. Scholarships Schedule H of the IRS...

Nonprofit Law: Selection process for choosing beneficiaries, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: By my 501c3 do you mean that you are the only person on the Board of Directors or Board of Trustees? How many unrelated persons do you have on the Board? The IRS does not care how the State of NJ deals with that question and I would not know, anyway, although...

Nonprofit Law: Selling Off Donations, unrelated business income, irs gov
unrelated business income, irs gov, harvey mechanic: 1. No. 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, on page 6 you will see exceptions such as for volunteer...

Nonprofit Law: Selling products in a not-for-profit organization, unrelated business activities, bible study books
unrelated business activities, bible study books, federal tax exemption: You may be able to sell t-shirts but those are generally not related to the exempt charitable, religious, educational or other exempt activities and, therefore would be unrelated business that is taxable. Nonprofit organizations that are granted Federal...

Nonprofit Law: Small Tax Exempt Religious Organization, irs publication 557, nonprofit religious organization
irs publication 557, nonprofit religious organization, irs gov: A concert of religious music does not appear to be unrelated to your exempt activities as the concert has no substantial non-religious music. However, your organzation may then be required to file form 1023. See instructions to Application for Exemption...

Nonprofit Law: Starting a church retreat scholarship award, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs instructions: The IRS does not use the term Scholarship except in a primarily educational setting. See at the bottom of the first column of page 23 of IRS Instructions to Application for Exemption www.irs.gov/pub/irs-pdf/i1023.pdf However, Revenue Ruling 56-304...

Nonprofit Law: Starting a scholarship fund at my Church, www irs gov, harvey mechanic
www irs gov, harvey mechanic, litigation summary: Any organization may be sued for anything, but the real question is whether the plaintiff can get past the early stage of the litigation (summary judgement). I do not know of any such cases, but, if you want to protect the church, you would incorporate separately....

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

Nonprofit Law: Sunshine Law - School Parent Booster Organization, parent booster organization, harvey mechanic
parent booster organization, harvey mechanic, freedom of information act: As for your state law on Open Records and Open Meetings See www.rcfp.org/ogg/index.php?op=browse&state=sd but change the last two letters from mn to your state s two letter postal code (unless yours is in Minnesota) specifically at Open Meetings about...

Nonprofit Law: scholarships, harvey mechanic, www irs gov
harvey mechanic, www irs gov, publication 557: Certainly your family can establish a 501(c)(3) organization that grants scholarships but your family would not be able to receive any of the scholarships. Scholarships Schedule H of the IRS Exemption Application www.irs.gov/pub/irs-pdf/f1023.pdf needs...

Nonprofit Law: scrip & compliance, harvey mechanic, www irs gov
harvey mechanic, www irs gov, professional fund raisers: You are welcome. You wrote that The salespeople are members of the organization and do not receive any compensation or benefit from the SELLING of the cards , but it appears that they do receive the benefit of funds going into their indvidual account....

Nonprofit Law: To set-up a non-profit company in US, irs publication 557, tax exempt number
irs publication 557, tax exempt number, www irs gov: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for-profit business, you would want to first incorporate or set up an unincorporated association by...

Nonprofit Law: setting up booster club for individual accounts, unrelated business income, www irs gov
unrelated business income, www irs gov, harvey mechanic: Certainly a 501(c)(3) organization may hire people to work and pay them a reasonable salary for such work or credit their family s indivdual account. Then that business or contract labor would be treated by the IRS as a taxable business (unrelated business)...

Nonprofit Law: sheltered rent, irs gov, harvey mechanic
irs gov, harvey mechanic, internal revenue code: www.law.cornell.edu/uscode/uscode26/usc_sec_26_00000119----000-.html is the text of that section and you can read it at (d) Lodging furnished by certain educational institutions to employees and see if you qualify under the definitions there, including...

Nonprofit Law: Does small nonprofit need 501C3 status?, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: I do not advise organizations to file for exemption determination if they expect to stay small and do not require the IRS exemption determination letter for any non-IRS purpose, such as that they want to use a community hall and the city that owns the hall...

Nonprofit Law: Tax deductible donation or not?, irs publication 526, unrelated business income
irs publication 526, unrelated business income, www irs gov: Such an arrangment is a joint venture with a for-profit business and the proceeds to the 501(c)(3) organization are considered unrelated business. See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations...

Nonprofit Law: Tax deductions for non profit sports organizations, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: No. A contribution be given to a team and directed to an individual player will not be 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...

Nonprofit Law: Ticket "Donations" & Tax-Deductibility, best business practice, tax deductible donation
best business practice, tax deductible donation, tax receipt: Yours is an accounting issue and you may get a better answer from an accountant (CPA) that is expert at accounting for nonprofit organizations. However, what is happening, if you want the patron to receive a tax deductible donation is the following: 1....

Nonprofit Law: TX Cheerleading Booster Club, form 990 ez, federal tax forms
form 990 ez, federal tax forms, irs gov: The exemption application to become an IRS approved exempt organization under section 501(c)(3) is form 1023. See Application for Exemption www.irs.gov/pub/irs-pdf/f1023.pdf See instructions to Application for Exemption www.irs.gov/pub/irs-pdf/i1023.pdf...

Nonprofit Law: tax deductibility, harvey mechanic, irs regulations
harvey mechanic, irs regulations, guidestar: As long as the IRS has given to the trust a letter of 501(c)(3) organization exemption, yes, the donation is generally tax deductible. It may be a private foundation. A quick summary of the differences between public charities and private foundations can...

Nonprofit Law: tax deductible contributions, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: Thank you for your pro bono work. The IRS may take months to issue the exemption determination letter, but as long as you file your exemption application within 27 months and are approved for exemption status by the IRS you may begin full operations...

Nonprofit Law: Using non-profit resources to build in a third world country, harvey mechanic, www irs gov
harvey mechanic, www irs gov, third world country: 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: use of facility, unrelated business taxable income, irs gov
unrelated business taxable income, irs gov, harvey mechanic: Rentals are not a problem as long as you maintain your substantial exempt activities. Please read pages 14-19 on Unrelated debt-financed property. www.irs.gov/pub/irs-pdf/p598.pdf If there is no debt-financing (like a mortgate) rents are excluded from...

Nonprofit Law: Verifying non-profit status, harvey mechanic, www irs gov
harvey mechanic, www irs gov, deductible charitable contributions: You would check online with your State s corporation division. If you give me your state I may be able to direct you. As for federal, to look for organizations that have received determinations from the IRS that they are eligible to receive tax-deductible...

Nonprofit Law: Volleyball Club, harvey mechanic, www irs gov
harvey mechanic, www irs gov, sponsorship dollars: If it incorporates properly in the state and applies for IRS exemption as a Social club then it would be exempt. You could incorporate, if you wish, in your state under the nonprofit provisions, however, as yours would be a 501(c)(7) social or recreational...

Nonprofit Law: Volunteer expense reimbursement rules, www irs gov, harvey mechanic
www irs gov, harvey mechanic, form 1099 misc: See www.irs.gov/pub/irs-pdf/p535.pdf Business Expenses which has at page 40 about reimbursements under Per Diem and Car Allowances and Accountable plan which the organization should have. That section is written for employees but also applies to ...

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

Nonprofit Law: Voting at Board Meetings, harvey mechanic, state board members
harvey mechanic, state board members, irs tax: Usually the term conflict of interest refers to a situation where someone has money to make directly or through an owned business and the voting by that person should not be allowed. This free forum is for questions directly relating to IRS tax issues only...

Nonprofit Law: WARN and temporary shelter closing, harvey mechanic, irs tax
harvey mechanic, irs tax, 501 c 3 organizations: This free forum is for questions directly relating to IRS tax issues only for 501(c)(3) organizations, as I have specified in my profile. The IRS would have no objection to a temporary closure for such purposes. The other of your questions are issues of...

Nonprofit Law: 501(c)(3), irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: You are, I believe, referring to what the IRS calls a group exemption. Group Exemption is discussed starting on the right column of page 6 to page 7 of IRS Publication 557 at www.irs.gov/pub/irs-pdf/p557.pdf Harvey Mechanic Attorney At Law Harvey108@hotmail.com...

Nonprofit Law: 501(c)3, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: Before we look at the gross income we need to look at the organizational documents and operation to see if they are in accord with 501(c)(3) organization rules. For example, see IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf...

Nonprofit Law: 501 c 3 and death of president, harvey mechanic, nonstock corporations
harvey mechanic, nonstock corporations, articles of incorporation: Maryland Corporations and Association Code http://law.justia.com/maryland/codes/gca.html starting especially at § 5-201 for nonstock corporations may have something. But there generally would not be any provision that would require the Board of Directors...

Nonprofit Law: 501(c)(3) educational organization & religion, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: The IRS rule for schools are the roughest. The IRS does not have any other, specific rules as to religious discrimination. However, the IRS may revoke 501(c)(3) organization status on the basis that your organization serves too much of a private interest...

Nonprofit Law: 501(c)3 fundraising, youth sports organization, www irs gov
youth sports organization, www irs gov, harvey mechanic: The IRS may have a problem with a 501(c)(3) organization allowing individuals to collect funds to go for their own, private benefit. See www.irs.gov/pub/irs-wd/02-0041.pdf on the top of page 2, Earmarked accounts may not be compatible with continued...

Nonprofit Law: 501(c)(7), federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, www irs gov: You may continue in that way but then donations would not be tax deductible by the donors. You may want to set up two organizations, one for the club and a 501(c)(3) organization for the charitable activities. Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: 501 c3 consignment, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, www irs gov: If the goods are donated you are possibly giving an individual too much of what the IRS calls private benefit or engaging in a prohibited version of what the IRS calls for 501(c)(3) organizations a joint venture . Either test depends upon the facts and...

Nonprofit Law: 501C, www irs gov, harvey mechanic
www irs gov, harvey mechanic, benefit provisions: The rent should be accounted as a separate item from tithes. It is not a problem if the businesses pay at least market rate rent are not 501(c)(3) organizations. Please read pages 14-19 on Unrelated debt-financed property. www.irs.gov/pub/irs-pdf/p598.pdf...

Nonprofit Law: 501C3 dissolution, federal tax questions, irs gov
federal tax questions, irs gov, harvey mechanic: As in your Articles of Incorporation all assets would need to be distributed to another 501(c)(3) organization that is another 501(c)(3) organization or to a governmental agency for public purposes. In order to have obtained IRS exemption determination,...

Nonprofit Law: 501c finance disclosure, public disclosure requirements, nonprofit corporation law
public disclosure requirements, nonprofit corporation law, irs gov: The Articles of Incorporation, Bylaws or any resolutions of your organization may have some provision. Otherwise, you would not need to release such information. If a nonprofit has received IRS exemption determination or files annual returns (Form 990)...

Nonprofit Law: 501c3, harvey mechanic, mail
harvey mechanic, mail, determination letter: 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 and the IRS may be able to fax or mail that to you soon,...

Nonprofit Law: a 501c3 cheerleading gym, cheerleading gym, cheerleding
cheerleading gym, cheerleding, league gym: 1. Just like a university may charge fees, so any other 501(c)(3) organization may charge fees, like for gym fees. 2. If individual sales work or other fund-raising money goes into an individual account then that is considered by the IRS as taxable compensation...

Nonprofit Law: 501c3 Non-Profit Corporations, harvey mechanic, profit corporations
harvey mechanic, profit corporations, state of north carolina: As for your state law on Open Records and Open Meetings See www.rcfp.org/ogg/index.php?op=browse&state=nc specifically at Open Meetings about 1/2 the way down the left column at I.C.4 Nongovernmental bodies receiving public funds or benefits if that...

Nonprofit Law: 501c3, pass through funds, harvey mechanic, mr mechanic
harvey mechanic, mr mechanic, public charity: I read the answer that I gave to the other person s question which you linked to and that situation had facts different than your situation. As for your situation it is better if funds collected by the teacher or any other person authorized by your 501(c)(3)...

Nonprofit Law: 501c3 process, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, tax exempt number: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for-profit business, you would want to first incorporate or set up an unincorporated association by...

Nonprofit Law: 501c3/raffle, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs publication: Raffles would be controlled in each state where they are held. See www.irs.gov/pub/irs-pdf/p3079.pdf is an IRS Publication Gaming Publication for Tax-Exempt Organizations and www.gambling-law-us.com/Charitable-Gaming and click on the states you are...

Nonprofit Law: Airline Ticket paid by Non-profit, irs gov, harvey mechanic
irs gov, harvey mechanic, irs publication: It appears that by a student you don t mean a student from a large list of students, but a particular named student. That is considered what the IRS calls donor control . See the IRS Publication Charitable Donations --- Substantiation and Disclosure Requirements...

Nonprofit Law: Athletic Boosters High School Sports, loose club, booster groups
loose club, booster groups, team boosters: As a 501(c)(3) organization the umbrella group should be distributing the funds directly to the school, not to an organization that is not a 501(c)(3) organization. Further, you should not be allowing other organizations to engage in business or other fund-raising...

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

Nonprofit Law: Band Booster entity choices - pre 501c3 app, gross receipts, band booster
gross receipts, band booster, relief money: You are welcome. I do not charge more for staggered applications, per se. If you want to work with me on a fee basis, please contact me directly to my email address below. The IRS will treat yours as a regular business if you do not receive exempt...

Nonprofit Law: Band boosters fundraising, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs regulations: The whole operation may be in violation of IRS regulations for 501(c)(3) a booster organization. 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...

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

Nonprofit Law: BOD info, public disclosure requirements, harvey mechanic
public disclosure requirements, harvey mechanic, www 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: BOOSTER CLUBS, gymnastics school, irs regulations
gymnastics school, irs regulations, cheer squad: No, it is not illegal to run the money through the booster club. Please note, however, that such parent payments to the booster club are not tax deductible. It appears that you have not read my general information for booster clubs. Therefore here it is:...

Nonprofit Law: Board of Directors Elections, youth sports league, harvey mechanic
youth sports league, harvey mechanic, roberts rules of order: It would depend whether yours is a Public Benefit or Mutual Benefit, but http://law.justia.com/california/codes/corp.html has the California law and I don t believe any of those prohibits what you want to do. You can also do a search on that page for the...

Nonprofit Law: Board of Directors or President, VP, etc?, federal tax questions, youth sports organization
federal tax questions, youth sports organization, harvey mechanic: http://law.justia.com/texas/codes/bo/002.00.000022.00.html are the Texas Code sections for Nonprofit Corporations Especially note the following sections and the ones that might be following those that apply: § 22.102. BYLAWS § 22.161. ELECTION OF...

Nonprofit Law: Board Meetings, harvey mechanic, open meetings
harvey mechanic, open meetings, left column: As for your state law on Open Records and Open Meetings 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) specifically at Open Meetings about...

Nonprofit Law: Booster Club, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, federal tax exemption: As I wrote above the IRS has been vague in such cases. Section 1.501(c)(3)-1(c)(1) provides that an organization will be regarded as operated exclusively for one or more exempt purposes only if it engages primarily in activities that accomplish one or...

Nonprofit Law: bank accounts and property, irs determination letter, irs gov
irs determination letter, irs gov, irs publication: There are well-established IRS rulings that a church is separate from the State, but, if the Church wants benefits from the State then it allows itself to be subjected to the scrutiny of the State. There is no specific tax law, but only IRS regulations, as...

Nonprofit Law: board member elections & our bylaws, harvey mechanic, resignation letter
harvey mechanic, resignation letter, court proceeding: The court proceeding is public. If you want to start a court action that is up to you, but I suggest that you not resign until the court action is over. Otherwise you may not have standing in court. I don t know of any way that you could avoid the backlash...

Nonprofit Law: booster clubs, irs publication 557, federal tax questions
irs publication 557, federal tax questions, tax exempt number: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by...

Nonprofit Law: business partnerships, federal tax questions, public charities
federal tax questions, public charities, project partnership: No one owns a 501(c)(3) organization. This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. Your question is an issue of state law and the answer may differ in different states. However, I can...

Nonprofit Law: I would like to buy a non-profit company, harvey mechanic, insurance track
harvey mechanic, insurance track, internal revenue code section: I would need to know the subsection of Internal Revenue Code Section 501(c) that the organization was incorporated under and under which it received IRS exemption determination. Then I will be able to answer further. Each state has different statutory...

Nonprofit Law: bylaws/board members, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. The IRS would not necessarily object to that power as long as the organization otherwise looks like it is not for his private benefit. Your...

Nonprofit Law: Carry Over Balance for Non Profits, harvey mechanic, brookings institution
harvey mechanic, brookings institution, public charities: Evidently your organization is not a private foundation, but is a public charity and for public charities. A 501(c)(3) organization that is not a private foundation may accumulate funds for one or two years or so, as long as it maintains substantial...

Nonprofit Law: CHARITABLE CONTRIBUTION?, irs publication 526, unrelated business income
irs publication 526, unrelated business income, www irs gov: Usually the IRS does not go after churches for events like that as most of the labor is performed by volunteers. On page 6 you will see exceptions such as for volunteer workforce www.irs.gov/pub/irs-pdf/p598.pdf or it is not taxable because it is not ...

Nonprofit Law: Change from 501(c)(5) to 501(c)(3), harvey mechanic, www irs gov
harvey mechanic, www irs gov, gov pub: As we see at 501(c)(5) on page 60 of www.irs.gov/pub/irs-pdf/p557.pdf in the last column is a footnote 2 which has the explanation on page 61 --start of excerpt --- 2An organization exempt under a subsection of Code sec. 501 other than 501(c)(3) may...

Nonprofit Law: clause in organizing articles, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: Many organizations are only concerned that they maintain their status as a public charity and would not want to ever be a private foundation. Therefore, they exclude such clauses. See IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf...

Nonprofit Law: conflict of interest, federal tax questions, www irs gov
federal tax questions, www irs gov, public charities: There is a conflict of interest, but then the question is whether that conflict is illegal. This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. The IRS only is concerned if the 501(c)(3) ...

Nonprofit Law: Donation amount from one non-profit to another, harvey mechanic, brookings institution
harvey mechanic, brookings institution, private foundations: I am assuming that you mean it is not a private foundation (the word foundation may be used for organizations that are not private foundations). Your organization is a public charity and there is no limit (other than by your contract specifically as to...

Nonprofit Law: Donation to our non profit organization, irs determination letter, volunteer fire department
irs determination letter, volunteer fire department, harvey mechanic: I am assuming from what you wrote to me that the organization is not a private foundation (you can confirm that on the IRS determination letter. 501(c)(3) organizations that are not private foundations may accumulate funds for years, as long as it maintains...

Nonprofit Law: Donations, harvey mechanic, tax id number
harvey mechanic, tax id number, pdf copies: The normal procedure is to obtain a copy of the IRS exemption determination letter which would have both the name and address and tax id number (EIN number) of the organization. You may review pdf copies of filed forms 990 and form 990-Pf by searching...

Nonprofit Law: Duties of board Members, harvey mechanic, pro bono work
harvey mechanic, pro bono work, example contracts: I do not see it as a conflict of interest unless your law firm is representing some other parties that are involved in, for example, contracts with the nonprofit organization. Many nonprofits request Board members to render services without a fee. It is up...

Nonprofit Law: discussion group and dues, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: Not if your gross is less than $5000 annually. See instructions to Application for Exemption www.irs.gov/pub/irs-pdf/i1023.pdf in the right column on the first page under From 1023 not necessary discusses who does not need to file and among those is...

Nonprofit Law: donation refunds vs. in-kind distribution, form 1099 misc, irs gov
form 1099 misc, irs gov, harvey mechanic: Yes, donations may be returned to the donors in the form that they were given. Also, I suggest that you send to the IRS a 1099-Misc indicating the amounts of the refunds given to persons if the amount is $600 or more. www.irs.gov/pub/irs-pdf/i1099msc.pdf...

Nonprofit Law: donations-New York, harvey mechanic, professional fund raiser
harvey mechanic, professional fund raiser, charitable solicitations: 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 s Attorney General s Office to obtain exemption from Charitable Registration as an Organization [that] solicits...

Nonprofit Law: a donor is going to donate all of Co. shares to non-profit comp, harvey mechanic, exempt activities
harvey mechanic, exempt activities, majority ownership: You may accept the shares that appear from your desription to be either all or at least a majority ownership interest in that for-profit corporation. If the media company is such that it would be considerd charitable, religious, educational or for a few other...

Nonprofit Law: establishing a church bank account, federal tax questions, federal tax purposes
federal tax questions, federal tax purposes, irs gov: You will need to ask the banks what they want as different banks want different types of documentation. You wrote, I have an EIN number but the issue is whether the church has an EIN number in the church s name. This forum is only for federal tax questions...

Nonprofit Law: Florida Non-Profit Proxy Voting, proxy votes, chess association
proxy votes, chess association, articles of incorporation: I will correct that Wikipedia mistake if you give me the URL. The statement, Wikipedia says that Proxy voting (for Non-Profits) is automatically prohibited in organizations that have adopted Roberts Rules of Order, unless it is provided for in its by-laws...

Nonprofit Law: Forfeited Status for Non-Profit - Downside, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: http://law.justia.com/kansas/codes/chapter17/statute_8230.html is the Kansas law relating to a forfeiture. I have no experience of the IRS denying a deduction for a donation to an organization that had, within a reasonable period of time, reinstated itself...

Nonprofit Law: Fundraiser Buyouts, federal tax questions, irs gov
federal tax questions, irs gov, public charities: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. The IRS does not get involved in $25 issues. The team certainly may charge $150 to join. As for giving some people the option of a $25...

Nonprofit Law: Fundraising for an individual, irs publication 526, www irs gov
irs publication 526, www irs gov, harvey mechanic: No -- 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 --- CHARITABLE CLASS—The group of individuals that may properly receive assistance from...

Nonprofit Law: Fundraising limits for an individual before being taxed, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: The benefit is treated as an ordinary business (unless all funds were 100% a donation). See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 6 in the middle column under Contributions You Cannot Deduct is 3. The...

Nonprofit Law: Funds, harvey mechanic, recreational students
harvey mechanic, recreational students, profit requirement: If members of the staff of the for-profit gym are on the Board of Directors of the 501(c)(3) booster organization, that may indicate too much control. See www.irs.gov/pub/irs-tege/eotopica93.pdf starting in the last paragraph of pages 11 Private Facility...

Nonprofit Law: financial disclosure to members, harvey mechanic, nonprofit corporation law
harvey mechanic, nonprofit corporation law, financial disclosure: Some states provide certain persons, mostly voting members, with access to more documents. For example, Georgia allows voting members access to minutes and accounting records of the nonprofit corporation. law.justia.com/georgia/codes/14/14-3-1602.html...

Nonprofit Law: first meeting agenda, harvey mechanic, 501c3 status
harvey mechanic, 501c3 status, membes: It it not clear to me whether you already were granted a determination letter from the IRS that your organization is exempt under section 501(c)(3). If so you should have already approved bylaws and opened a bank account and elected officers as that is the...

Nonprofit Law: forms for NC PTO, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, tax exempt number: You are welcome. 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...

Nonprofit Law: fundraising, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, federal tax exemption: Earlier you informed me that your agency does not allow your organization to take any donations from the community. Now you are asking about getting a donation for service which may also not be allowed by your agency. In any case, the IRS does not call it...

Nonprofit Law: fundraising raffle, 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 on page 7 near the top of the first column where the IRS lists as not deductible Costs of raffles, bingo, lottery, etc. Harvey Mechanic Attorney at Law Harvey108@hotmail.co...

Nonprofit Law: General proxy content and procedure, fraud in the inducement, harvey mechanic
fraud in the inducement, harvey mechanic, florida state court: You can see the term such as in the definition that I gave. I don t know why you would write that it appears to apply [only to real estate] as the definition was that it applied to any agreement and a proxy is such. 2/3 majorities would not be required...

Nonprofit Law: Gymnastics Meet Profits, www irs gov, harvey mechanic
www irs gov, harvey mechanic, booster organizations: This appears to be a deal with a for-profit entity that may jeopardize your 501(c)(3) organization status. For an IRS discussion about Joint ventures see the 3 paragraphs after Joint Ventures at: www.irs.gov/irb/2004-22_IRB/ar08.html#d0e558 Otherwise,...

Nonprofit Law: gift cards, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs instructions: Many churches have what they call a Church Compassion Fund or Church Benevolence Fund or something similar. Those purposes are allowed by the IRS as long as the regular church activities remain as the main activities of the organization and the grants...

Nonprofit Law: gift certificate - auction, private golf courses, harvey mechanic
private golf courses, harvey mechanic, www irs gov: Well it comes down to whether he is due a refund and that is questionable as it has been 4 years. Are you worried that the winning bidder will sue? Does the winning bidder have something in writing from your organization? If so, I would need to review the...

Nonprofit Law: Helping the needy, harvey mechanic, www irs gov
harvey mechanic, www irs gov, fact pattern: Relief of the poor is accepted as an exempt activity for a 501(c)(3) organization. www.irs.gov/irm/part7/ch10s03.html#d0e86602 You can review some examples at: www.irs.gov/irm/part7/ch10s03.html#d0e86852 I don t have a citation off the top of my head...

Nonprofit Law: Individual accounts, harvey mechanic, professional fund raiser
harvey mechanic, professional fund raiser, request donations: The tagging is prohibited and I don t see much difference with that type of private benefit compared to other prohibited examples of ways to fund individual accounts of booster clubs for youth activities. Same for the ad-taking. The priniciple is that the...

Nonprofit Law: individual accounts, irs publication 526, american dance drill team
irs publication 526, american dance drill team, irs gov: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. As for running a business without tax exemption, that would be treated by the IRS as a normal, for profit business and donations to it would...

Nonprofit Law: individual profit, harvey mechanic, profit business
harvey mechanic, profit business, attorney at law: Any individual may ask others for money. You just can not state that donations would be tax deductible by the donors. If you operate a business, for example sales, then you would be taxed as an ordinary for-profit business. Harvey Mechanic Attorney...

Nonprofit Law: Legal implications of 501 (C) (3) board and forming a 509 (A) (3), harvey mechanic, uscode
harvey mechanic, uscode, determination letter: The relevant section IRC 509(a)(3) is found at: www.law.cornell.edu/uscode/26/509.html --start of excerpt --- (3) an organization which— (A) is organized, and at all times thereafter is operated, exclusively for the benefit of, to perform the functions...

Nonprofit Law: LLC to non profit, irs publication 557, federal tax questions
irs publication 557, federal tax questions, harvey mechanic: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. Your question is an issue first of state law and the answer may differ in different states. However, I can inform you that all of the states...

Nonprofit Law: Loans to 501(c)(3), federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, bookkeeping work: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. The IRS allows a 501(c)(3) organization may accept a loan from an insider but only pay market rates or lower. Your state may have some regulations....

Nonprofit Law: Lost Meeting Minutes, irs publication 517, irs gov
irs publication 517, irs gov, harvey mechanic: Your Board surely may now pass a resolution in which it states what it recalls was the earlier resolution but then they would need to indicate there that it is a reconstruction. That may have some benefit as to the IRS because it indicates not just the recollection...

Nonprofit Law: legality of award, harvey mechanic, private shareholder
harvey mechanic, private shareholder, internal revenue code section: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. It is not a federal issues. As for state law, I do not know of any statutes that would require you to maintain two separate accounts unless...

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

Nonprofit Law: Marriage Retreat Center as Non Profit in Ohio, tax exempt number, geauga county ohio
tax exempt number, geauga county ohio, irs gov: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. Your question about change of entity from LLC is an issue of state law and the answer may differ in different states. However, I can inform...

Nonprofit Law: Members voting right, harvey mechanic, many nonprofit organizations
harvey mechanic, many nonprofit organizations, san diego museum of art: Yes, many nonprofit organizations have members but they indicate in the bylaws that such use of the word member may not indicate those people have voting rights and the only voting members are the members of the Board of Directors. You would need to review...

Nonprofit Law: Membership benefits, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs publication: See the IRS Publication Charitable Donations --- Substantiation and Disclosure Requirements www.irs.gov/pub/irs-pdf/p1771.pdf on page 8, Token Exception—Insubstantial goods or services a charitable organization provides in exchange for contributions...

Nonprofit Law: Membership Fees & Rights, executive board members, high school football
executive board members, high school football, snack bar: It appears that your organization was incorporated in California or a state that uses a similar Nonprofit Public Benefit law. In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated...

Nonprofit Law: Membership Organizations, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: It may be able to be a 501(c)(3) organization but then it must have only charitable, religious, educational or other exempt activities. See IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf By the way, if you...

Nonprofit Law: Memorial events, harvey mechanic, internal revenue code section
harvey mechanic, internal revenue code section, memorial dedication: passed away , not past away . Anyway, I would need to know the subsection of Internal Revenue Code Section 501(c) that the organization was incorporated under and under which it received IRS exemption determination. Then I will be able to answer further....

Nonprofit Law: NON PROFIT LOANING MONEY TO A CITY?, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: Yes. There is no prohibition on a 501(c)(3) organization making an investment as long as the investment is not highly speculative. Even if the loan is risky, if the city is earmarking the funds gained for public purposes, then the 501(c)(3) organization may...

Nonprofit Law: Non-Profit Ownership Clarification, nonprofit corporation act, harvey mechanic
nonprofit corporation act, harvey mechanic, articles of incorporation: No entity or person(s) own a nonprofit organization as there is no stock. You are correct that the Board of Directors has control of a nonprofit organization. It is possible, however, that the Articles of Incorporation or bylaws provide how certain people...

Nonprofit Law: Non-For-Profit Sales To For-Profits, harvey mechanic, hello angel
harvey mechanic, hello angel, bread products: Hello Angel, Whether the super market pays a for-profit organization or a nonprofit organization for bread products it would treat the expenditure as an expense as they would for any other purchases of products to sell. Harvey Mechanic Attorney At...

Nonprofit Law: Non-profit Accumulation of Funds, irs determination letter, brookings institution
irs determination letter, brookings institution, private foundations: I am assuming from what you wrote to me that the organization is not a private foundation (you can confirm that on the IRS determination letter. A 501(c)(3) organization that is not a private foundation may accumulate funds for one or two years or so, as...

Nonprofit Law: Non profit actually competing with for profit companies, unrelated business income, www irs gov
unrelated business income, www irs gov, medical equipment dealer: It appears that they are selling the equipment to disabled people. If they are selling at cost they may be doing so as a charitable activity. However, anything above cost may cause them to be taxed on that activity even though they are a nonprofit. See www.irs.gov/pub/irs-pdf/p598.pdf...

Nonprofit Law: Non-profit Booster Club, harvey mechanic, www irs gov
harvey mechanic, www irs gov, intermediate sanctions: An IRS article about such intermediate sanctions and excise taxes is at: www.irs.gov/pub/irs-tege/eotopice04.pdf Those would apply. I never read that the IRS seizes all the funds of the 501(c)(3) organization. Harvey Mechanic Attorney At Law ...

Nonprofit Law: Non-profit hosting (or project hosting), irs publication 557, federal tax questions
irs publication 557, federal tax questions, irs gov: An existing 501(c)(3) organization may have many projects, as long as those projects are consistent with its exempt purposes. As for taking over an existing 501(c)(3) organization, that is not done by purchase, but by having the organization s Board of Directors...

Nonprofit Law: Non-profit income, irs determination letter, unrelated business activities
irs determination letter, unrelated business activities, unrelated business income: 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 maintains...

Nonprofit Law: Non-profit organization, public disclosure requirements, nonprofit corporation law
public disclosure requirements, nonprofit corporation law, federal tax questions: 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: Non profit organization, harvey mechanic, www irs gov
harvey mechanic, www irs gov, recreational organization: You could incorporate, if you wish, in your state under the nonprofit provisions, as yours appears to be qualified as a 501(c)(7) social or recreational organization about which you could read at: www.irs.gov/irm/part7/ch10s10.html Donations are not deductible...

Nonprofit Law: Nonprofit Fundraising with Donated Gift Cards, harvey mechanic, nonprofit fundraising
harvey mechanic, nonprofit fundraising, private foundation: It appears that gift cards are donated to your organization and then you are selling those gift cards for $20 each. It is treated just like when a business donates to your organization something with a market value of $20 and then you sell it later for $20....

Nonprofit Law: Nonprofit LLC, irs gov, harvey mechanic
irs gov, harvey mechanic, private shareholders: Some states allow a minimum of one director for a nonprofit corporation and it may be possible to incorporate in such a state even though you may be a resident of another state. There is also the form called Trust, in which there could be one trustee. ...

Nonprofit Law: Nonprofit model railroad club, model railroad club, www irs gov
model railroad club, www irs gov, harvey mechanic: You could incorporate, if you wish, in your state under the nonprofit provisions, however, as yours would be a 501(c)(7) social or recreational organization about which you could read at: www.irs.gov/irm/part7/ch10s10.html Donations would not be tax deductible...

Nonprofit Law: Nonprofit Swim Team goes LLC - can there still be a nonprofit Booster associated?, harvey mechanic, www irs gov
harvey mechanic, www irs gov, nonprofit fundraising: You are welcome. As for the complexity , it is based upon a possible conflict of interest issue. There is a conflict of interest, but then the question is whether that conflict is illegal. This forum is only for federal tax questions regarding 501(c)(3)...

Nonprofit Law: non-profit, irs publication 557, tax exempt number
irs publication 557, tax exempt number, www irs gov: If the school is for youth (under age 18) then you would be able to set up a 501(c)(3) organization which would allow you to accept deductible donations. In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations...

Nonprofit Law: Can a non-profit corporation be sold?, harvey mechanic, internal revenue code section
harvey mechanic, internal revenue code section, internal revenue code: No, you may not sell a nonprofit as you do not own it. The nonprofit is controlled by a Board of Directors but no entity owns it. You individually also may not take any value from the 501(c)(3) organization, as that would be prohibited inurement. Harvey...

Nonprofit Law: non profit donations, irs publication 557, inner city kids
irs publication 557, inner city kids, harvey mechanic: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for-profit business, you would want to first incorporate or set up an unincorporated association by...

Nonprofit Law: non profit fundraising/spending, irs determination letter, unrelated business income
irs determination letter, unrelated business income, harvey mechanic: I am assuming from what you wrote to me that the organization is not a private foundation (you can confirm that on the IRS determination letter). 501(c)(3) organizations that are not private foundations may accumulate funds for years, as long as it maintains...

Nonprofit Law: Interest-free Loans, federal tax questions, interest free loans
federal tax questions, interest free loans, harvey mechanic: No cite on the top of my head. I just know of dozens of situations like that -- interest free loans to 501(c)(3) organizations. Here in the United States an activity of a 501(c)(3) organization is legal unless there is a regulation that prohibits it. Certainly...

Nonprofit Law: non-profit and for profits run by the same person, health insurance benefits, www irs gov
health insurance benefits, www irs gov, harvey mechanic: A nonprofit certainly may rent space for at least a reasonable amount even to a related for-profit entity. However, you appear to be envisioning something that may have the nonprofit giving too much private benefit . That would depend upon many facts. ...

Nonprofit Law: nonprofit money lending, harvey mechanic, exempt purposes
harvey mechanic, exempt purposes, money lending: I am assuming that the 501(c)(3) hockey association is well within its exempt purposes if it gives money to support a student hockey team (with members of the team being 18 year or age or under). Therefore, it may certainly loan money to the team. Harvey...

Nonprofit Law: Organizations operating on military bases, cape canaveral afs, brevard county florida
cape canaveral afs, brevard county florida, harvey mechanic: To see which types of 501(c) organizations are allowed to accept deductible donations, see page 60-61 of www.irs.gov/pub/irs-pdf/p557.pdf Donations to a 501(c)(7) social or recreational organization are not deductible. If your organization is qualified...

Nonprofit Law: Pass thru funds- is it legal and is it for us, irs publication 557, irs publication 526
irs publication 557, irs publication 526, irs memo: I don t know of any difference in pass-through and financial conduit arrangements. Page 3 of the Instructions to Application for Exemption www.irs.gov/pub/irs-pdf/i1023.pdf --start of excerpt --- Expedite Requests We will only approve expedited...

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

Nonprofit Law: PTA's donating money to another 501c3, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, district pta: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. As to the IRS s regulations, then the PTA may donate funds to that other foundation if the other foundation is a 501(c)(3) organization that...

Nonprofit Law: PTSA school organizations, kroger card, harvey mechanic
kroger card, harvey mechanic, family purchases: The IRS may have a problem with a 501(c)(3) organization allowing individuals to collect funds to go for their own, private benefit. See www.irs.gov/pub/irs-wd/02-0041.pdf on the top of page 2, Earmarked accounts may not be compatible with continued tax...

Nonprofit Law: Purchasing, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. The IRS only requires that the organization do what is most favorable for the organization and not to otherwise consider private benefit ...

Nonprofit Law: private benefit - individual accounts, irs regulations, private benefit
irs regulations, private benefit, booster organizations: You wrote, Regarding a Choir Booster Club allocating all or a portion of profit from fundraising items sold to the individual who made the sales for use in offsetting trip costs . If the donor thinks that the donoation is going to an individual, then it...

Nonprofit Law: For profit businesses want to sell product made by non-profit for fundraiser, irs publication 526, unrelated business income
irs publication 526, unrelated business income, www irs gov: Usually when a nonprofit sells items that activity is taxable as unrelated business. See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations and there you will see that such activities are generally...

Nonprofit Law: Raising Money, irs 501 c 3, high school marching band
irs 501 c 3, high school marching band, irs regulations: No such split is allowed unless you and the booster club want to treat your split as taxable compensation. Your fair share accounts are what the IRS calls individual accounts . The 501(c)(3) organization that is a booster organization is not for the parents...

Nonprofit Law: Record keeping, parent teacher group, harvey mechanic
parent teacher group, harvey mechanic, www irs gov: Public Charities Record Keeping Requirements as to How long are discussed at www.irs.gov/pub/irs-pdf/p4221pc.pdf page 22 Well, from that page, it looks like you can start trashing most of those records. Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: Refunding a Donation, harvey mechanic, donation money
harvey mechanic, donation money, wowscape: Anyone may ask for a donation, but, unless the organization is a 501(c)(3) organization, he may not state that donations are tax deductible. But what you have here may be fraud, as you state that the owner may have been spending the donation money on things...

Nonprofit Law: Releasing funds to individuals who have left, football ticket sales, irs regulations
football ticket sales, irs regulations, cheer squad: I am assuming your nonprofit group is a 501(c)(3) organization. You have already jeopardized your nonprofit status by not following IRS regulations. The 501(c)(3) organization that is a booster organization is not for the parents or youth to fund-raise and...

Nonprofit Law: Renaming Nonprofit, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. As for the IRS, they would only need you to notify them of your name change, after you received your Approved Amended or Restated Articles...

Nonprofit Law: Resign from non-profit organization, harvey mechanic, attorney at law
harvey mechanic, attorney at law, active member: Well, you should contact the organization to request, in writing, confirmation as to the resignation date. You may also be able to check with your State s Secret Of State Office which may have online the list of Directors and/or officers. If you give me your...

Nonprofit Law: releasing funds to an individual, harvey mechanic, recreational dance
harvey mechanic, recreational dance, booster organization: As your booster organization is not yet a 501(c)(3) organization refunds to people would be based upon what the group wants to do or is bound by contract. If you form a 501(c)(3) organization, however, then you would not be able to keep track of individual...

Nonprofit Law: religious ministers, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, first amendment to the constitution: 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 prohibit the number of nonprofits that could pay a minister. Clearly any such laws would be a violation of the First Amendment...

Nonprofit Law: renting a nonprofit building, federal tax questions, unrelated business taxable income
federal tax questions, unrelated business taxable income, property tax exemption: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. Such rentals are allowed as long as the 501(c)(3) organization receives at least market rental value. Please read pages 14-19 on Unrelated...

Nonprofit Law: retaineded earnings, 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 one or two years or so,...

Nonprofit Law: SCRIP Program, figure skating club, harvey mechanic
figure skating club, harvey mechanic, scrip programs: Such sales activities by a family, are treated by the IRS as barter or other taxable income when the amount of sales are linked to the amount of benefits to the family provided by the club. Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: School Fringe Benefits - Tuition Reduction, www irs gov, fringe benefit
www irs gov, fringe benefit, gov pub: First you should be aware that the IRS does not allow 501(c)(3) organizations to pay employees more than what is reasonable and that includes all fringe benefits. Also see www.irs.gov/pub/irs-pdf/p15b.pdf for details of other types of taxable and not taxable...

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

Nonprofit Law: Spending funds raised for after-school club, school scrabble, scrabble clubs
school scrabble, scrabble clubs, scrabble club: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. Yes, you would need to look into that exception. You understand correctly. It appears that you would need to check out to find out if in Michigan...

Nonprofit Law: Sports club versus booster, synchro team, competition fees
synchro team, competition fees, level competitors: If a group of parents under the umbrella of the club, fund raise to sponsor a certain program within the club that may be disallowed as to the private benefit issue as to their family members. An extensive discussion of by the IRS of the private benefit...

Nonprofit Law: Starting a booster club for the band, irs publication 557, tax exempt number
irs publication 557, tax exempt number, www irs gov: First the parents should obtain written permission from the school board. 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: LLC vs S-Corporation / Subsidiary, harvey mechanic, www irs gov
harvey mechanic, www irs gov, internal revenue service: 1. The IRS grants exemption to LLCs that are properly organized and operated. However, it only would grant exemption to an LLC whose members are all themselves exempt organizations. Because state laws generally provide LLC members with ownership rights...

Nonprofit Law: saving accounts for nonprofit org., 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 one or two years or so,...

Nonprofit Law: sponcership money, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, drill team: The 501(c)(3) organization may refund the money, but unless the Articles of Incorporation, Bylaws, a contract or any resolutions require such a refund, the 501(c)(3) organization is not required to give a refund. Note that the donor would be the proper entity...

Nonprofit Law: starting an art group that will not be non-profit for awhile, harvey mechanic, www irs gov
harvey mechanic, www irs gov, internal revenue code section: You would be treated like a normal business and would need to file as you collect entry fees from the public. I don t believe that the IRS has any minimum for a business entity to be required to file. The IRS would probably treat your association as a partnership...

Nonprofit Law: starting a church without incorporation, irs gov, harvey mechanic
irs gov, harvey mechanic, small article: You can apply for EIN online at the IRS SS-4 site: www.irs.gov/businesses/small/article/0,,id=102767,00.html it would be an unincorporated association . If you want to know how the church may insure that donors would be able to deduct their donations,...

Nonprofit Law: Tax id expired.....need info.., harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, definitive determination: 501(c)(3) organizations that have received a definitive determination letter do not lose that status by a certain time period. To check on your status an officer of your organization should call the IRS Exempt Organizations unit in Cincinnati at 1-877-829-...

Nonprofit Law: Tax laws for fund raiser, irs publication 526, www irs gov
irs publication 526, www irs gov, harvey mechanic: Sorry but a church is not to set up such an account for soliciting funds. 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 Also see IRS Publication 526 Charitable...

Nonprofit Law: Tax strategy to start a non profit, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: As to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf Limits on Deductions on page 13 and rules for carryovers to succeeding years pages 14-16 which will depend upon whether your organization is a...

Nonprofit Law: Third Party Fundraiser, harvey mechanic, professional fund raisers
harvey mechanic, professional fund raisers, irs regulations: Those persons appear to be professional fund raisers (unless the do not keep any of the money that they collected). In any case, if they are using your 501(c)(3) organization to appeal for the funds, then the donors should get the tax receipt. It appears...

Nonprofit Law: Transfering assets from 501(c)(3), harvey mechanic, irs section
harvey mechanic, irs section, profit corporations: Yes, you see that the IRS does not approve a 501(c)(3) organization transferring substantially all of its assets to any entity that is not a 501(c)(3) organization (unless for reasonable consideration). That is outlawed right in IRS section 501(c)(3) ...

Nonprofit Law: tax lien, federal tax questions, state tax lien
federal tax questions, state tax lien, harvey mechanic: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. The IRS does not preclude 501(c)(3) organization status if the organizer has a state tax lien against him or her nor if the client is in bankruptcy...

Nonprofit Law: unincorporated association donations, federal tax purposes, irs purposes
federal tax purposes, irs purposes, irs gov: See instructions to Application for Exemption www.irs.gov/pub/irs-pdf/i1023.pdf in the right column on the first page under From 1023 not necessary discusses who does not need to file and among those is a church. Therefore, as long as your church is...

Nonprofit Law: Volunteer Mileage Payments, federal mileage rate, www irs gov
federal mileage rate, www irs gov, harvey mechanic: Some members of Congress often react to an improper IRS treatment of taxpayers. The statement Current law allows charities to reimburse volunteers, on a nontaxable basis only, up to the charitable mileage rate of 14 cents per mile is a legal conclusion by...

Nonprofit Law: voluntary donation, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs publication: That procedure may indicate a misrepresentation as to the deductibility of the donation by the donors or a misrepresentation possibly at the door. However, there may need to be compliance with Federal and State gaming laws. See: www.irs.gov/pub/irs-pdf/p3079.pdf...

Nonprofit Law: Working as a group for booster fundraising, mr mechanic, irs regulations
mr mechanic, irs regulations, whale of a time: No, there is no reasonable way to for a 501(c)(3) booster organization to credit individuals for work as long as that credit has something to do with the tangible benefits that the individual will be receiving. The 501(c)(3) organization that is a booster...

Nonprofit Law: Year end cash balance/carry-over, irs publication 557, federal tax questions
irs publication 557, federal tax questions, irs gov: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. However, I can inform you that you first should check to see on your determination letter from the IRS whether your organization is a private...

Nonprofit Law: YOUTH BASEBALL TEAM, youth baseball team, irs gov
youth baseball team, irs gov, harvey mechanic: You can apply for EIN online at the IRS SS-4 site: www.irs.gov/businesses/small/article/0,,id=102767,00.html Let me know if your sponsors would want to be able to have donations as tax deductible. Harvey Mechanic Attorney At Law Harvey108@hotmail.com...

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

Nonprofit Law: 1099-misc form, harvey mechanic, www irs gov
harvey mechanic, www irs gov, form 1099 misc: Normally your organization would need to complete and file form 1009- misc for payments to person of 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 However, specifically...

Nonprofit Law: 501.3C Booster Club & Paying Volunteers, sports booster club, www irs gov
sports booster club, www irs gov, 501 3c: If yours is a 501(c)(3) booster organization then fundraising must not go to the fundraisers individually. Don t use the word volunteer in the context of tax law when the person receives private benefit in exchange for the work. It may be treated as employment...

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

Nonprofit Law: 501(c)(3) adjunct fund, harvey mechanic, www irs gov
harvey mechanic, www irs gov, professional fund raiser: If you do fundraising on your own you may need to register in your state as a professional fund-raiser. The site www.nasconet.org/agencies has a list of the state offices that regulate charitable organizations and charitable solicitations. Certainly...

Nonprofit Law: 501(c)3 expedited request, factual foundation, teen pregnancy
factual foundation, teen pregnancy, educational purpose: Generally education is one of the purposes that the IRS accepts for an organization that wants approval as a 501(c)(3) organization able to accept donations that are then deductible by the donors. What are you going to teach in your workshops? Organizations...

Nonprofit Law: 501(c)(3) Formation, www irs gov, irs service
www irs gov, irs service, wrecked havoc: Yes, reasonable salaries are allowed. The IRS does not allow 501(c)(3) organizations to give someone more compensation than is reasonable. The IRS looks at many factors if it wants to allege that someone is getting excess benefits. The first factor is...

Nonprofit Law: 501 c 3 fundraising-Not booster club, youth soccer club, unrelated business income
youth soccer club, unrelated business income, www irs gov: I do understand that the club would only have one checking account, but by individual account I was referring to the clubs pattern and practice of keeping records of the money fundraised by individuals and using those figures to decide upon funding to such...

Nonprofit Law: 501(c) (3) oprating in multiple states, irs gov, harvey mechanic
irs gov, harvey mechanic, charitable solicitations: Generally the States do not enforce their charitable solicitation laws unless the solicitor is actually in the State. However, as you can read in the following article, a strict reading of the statutes does not specifically exempt mail or internet solicitations....

Nonprofit Law: 501(c)3 qualification, irs gov, local area city
irs gov, local area city, sales tax exemption: No. The IRS does not grant 501(c)(3) organization status to sporting groups unless they are for youth or are on the Olympic or National level lile the AAU. See page 19 of the pub 557. ---Start of Excerpt-- Fostering national or international amateur sports...

Nonprofit Law: 501(c)3 Relocation, irs gov, harvey mechanic
irs gov, harvey mechanic, 501 c 3 organizations: You would notify the IRS of your change of address: www.irs.gov/pub/irs-pdf/f8822.pdf I have in my profile that this free forum is only for relevant federal exempt issues of 501(c)(3) organizations that are not private foundations. As for the particular...

Nonprofit Law: 501(c)(3) sending money to a charitable org. in India, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: Yes, in fact I have established and worked with many Private Foundations set up by families with a background from India and they send funds to charities in India. See www.irs.gov/pub/irs-wd/0504031.pdf for details about international grants to and international...

Nonprofit Law: Can a 501(c)(7) form a 501(c)(3), historic preservation grants, dinner dance club
historic preservation grants, dinner dance club, irs gov: Sorry. Earlier I had give you wrong link. The correct link is www.irs.gov/pub/irs-tege/eotopicb79.pdf and that is where you would read page 13-19 and there you will see that the issue of whether the use of the building will be considered by the IRS in many...

Nonprofit Law: 501c3, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, charter school: To change the name you would amend your Articles of Incorporation by filing with the State (usually the Secretary of State). After you have filed stamped copy of the the Amended articles you would notify the IRS of the change of name and the change in your...

Nonprofit Law: 501c3 animal rescue donations for adoption, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: The fees are considered revenue to the 501(c)(3) organization as long as you set the price and require that amount in exchange for the animal. The charities perspective is discussed (with no difference in the law) at the IRS Publication Charitable Donations...

Nonprofit Law: 501c3 fire company, harvey mechanic, nonprofit corporations
harvey mechanic, nonprofit corporations, articles of incorporation: The State has two different types of nonprofit corporations 1. Those that have voting members who are only the members of the Board of Directors 2. Those that have voting members other than the members of the Board of Directors. These people are called...

Nonprofit Law: 501c3 manager compensation, harvey mechanic, www irs gov
harvey mechanic, www irs gov, prevailing economic conditions: The IRS looks at many factors if it wants to allege that someone is getting excess benefits. The first factor is how many hours weekly the person is working for the 501(c)(3) organization and then what the normal salary would be for someone who is qualified...

Nonprofit Law: 501c3 tranfer of funds to another 501c3, irs publications, www irs gov
irs publications, www irs gov, harvey mechanic: In order to have obtained IRS exemption determination, you would have had to have the IRS required clauses in your Articles of Incorporation as discussed starting on page 19 at Organizational test at: www.irs.gov/pub/irs-pdf/p557.pdf and the sample...

Nonprofit Law: Advertising fraud for 501c3?, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs news: No special laws or regulations. Fraud is applicable to for-profits and to nonprofits. 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...

Nonprofit Law: Advertising sales, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: Legal but there would be tax for unrelated business activity. See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations starting on page 10 in the right column under the heading, Exploitation...

Nonprofit Law: Amendments, harvey mechanic, tennessee secretary of state
harvey mechanic, tennessee secretary of state, arkansas corporation: The process for amending an organization s bylaws is usually stated right there in the present, existing bylaws. Some organization require membership approval and some do not. Please note that you will need to register your Arkansas corporation in Tennessee...

Nonprofit Law: Animal rescue out of pocket expenses, harvey mechanic, www irs gov
harvey mechanic, www irs gov, rescue dogs: Everything would be fine except I would have a question about the items going to the new home. But, as for the other items: www.irs.gov/pub/irs-pdf/p526.pdf at page 5 under the heading Out-of-Pocket Expenses in Giving Services we see that you could deduct...

Nonprofit Law: advertising, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, federal tax exemption: Yes, within limits, but it is taxable. See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations starting on page 10 in the right column under the heading, Exploitation of Exempt Activity - Advertising...

Nonprofit Law: Band Booster Club -- can excess fundraising offset the cost of a student's band trip participation?, band booster club, cash outlay
band booster club, cash outlay, dinner raffle: Your operation not in accordance with IRS rulings for 501(c)(3) booster organizations. 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...

Nonprofit Law: Band Boosters and Certificates of Deposits, band booster club, harvey mechanic
band booster club, harvey mechanic, brookings institution: Yes, a high school or 501(c)(3) organization may invest in a CD. A 501(c)(3) organization that is not a private foundation may accumulate funds for years, as long as it maintains substantial exempt activities. See Accumulations of Wealth by Nonprofits...

Nonprofit Law: Board of Directors, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, board of director: First you look at your Articles of Incorporation and Bylaws and they should specify how and whether there are limits. If you want to go beyond those limits then you would need to amend that applicable document. Harvey Mechanic Attorney at Law Harvey108@hotmail.co...

Nonprofit Law: Board oversight--what's adequate?, national center for nonprofit boards, harvey mechanic
national center for nonprofit boards, harvey mechanic, mr mechanic: Yes, the Board would meet its responsibilities to provide oversight under such an arrangement. However, the Board can, if it wishes, use more direct control. Any major decision must be made by the Board. Setting up bank account and real estate purchases...

Nonprofit Law: Booster Club, public disclosure requirements, irs gov
public disclosure requirements, irs gov, harvey mechanic: It is quicker to just ask the booster club and I do not see why they would not give you a copy of their Articles of Incorporation and IRS exemption determination letter, if applicable. If that does not work, you may obtain a copy of the Articles of Incorporation...

Nonprofit Law: Booster org forced to School District accounting, harvey mechanic, booster funds
harvey mechanic, booster funds, booster organization: Your organization is controlled by your Board of Directors and, if you have other voting members, by those members. The School Board does not have authority over your corporation unless the Articles of Incorporation or bylaws of your organization indicate...

Nonprofit Law: Borrowing from a NPO, harvey mechanic, speculative investments
harvey mechanic, speculative investments, public charity: I am assuming that your organization is a public charity. If it is a private foundation, the following will not necessarily apply. 5236. (a) A corporation shall not make any loan of money or property to or guarantee the obligation of any director or...

Nonprofit Law: Bylaws Disclosure, 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: Bylaws example for New York, harvey mechanic, nonprofit corporations
harvey mechanic, nonprofit corporations, 501 c 3 organizations: I have in my profile that this free forum is only for relevant federal exempt issues of 501(c)(3) organizations. However, I can inform you that the New York Not-for-Profit Corporation Law is at http://snipurl.com/nynpcl and specifically http://snipr.com/ajg47...

Nonprofit Law: band boosters voting and fundraising, booster club meetings, irs 501 c 3
booster club meetings, irs 501 c 3, irs regulations: 1. No. The 501(c)(3) organization that is a booster organization is not for the parents or youth to fund-raise and have their efforts benefit individuals excluding other individuals in the sport who do not participate in the booster club as much. That would...

Nonprofit Law: benevolence guidelines, irs gov, harvey mechanic
irs gov, harvey mechanic, congregation size: There are no such regulations by the IRS that would preclude certain aid. Many churches have what they call a Church Compassion Fund or Church Benevolence Fund or something similar. Those purposes are allowed by the IRS as long as the regular church activities...

Nonprofit Law: board of directors, harvey mechanic, www irs gov
harvey mechanic, www irs gov, private benefit: The IRS considers people related by blood, marriage, residential address or business relations to be related but they don t specify how close the relationship is. In the applicaiton for exemption they ask on page three of www.irs.gov/pub/irs-pdf/f1023.pdf...

Nonprofit Law: board of directors-volunteer?, federal mileage rate, harvey mechanic
federal mileage rate, harvey mechanic, www irs gov: Yes www.irs.gov/pub/irs-pdf/p526.pdf at page 5 under the heading Out-of-Pocket Expenses in Giving Services we see that you could deduct the unreimbursed expenses that you paid for the use of the charitable organization. The details are found on page...

Nonprofit Law: Cash Donation Records, small non profit community, harvey mechanic
small non profit community, harvey mechanic, www irs gov: I am assuming from what you wrote that yours is a 501(c)(3) organization that is a public charity (not a private foudation). If you give a receipt to individuals for donations, whether the donation is by cash or check, you should keep a copy of that receipt...

Nonprofit Law: Change of name and primary focus of non-profit, california secretary of state, harvey mechanic
california secretary of state, harvey mechanic, ca secretary of state: You would need to amend the Articles of Incorporation with the California Secretary of State to change the name of the corporation. http://www.sos.ca.gov/business/bpd_forms.htm 11 or 13 You are welcome. Harvey Mechanic Attorney at Law Harvey108@hotmail.co...

Nonprofit Law: Charitable Purpose, www irs gov, harvey mechanic
www irs gov, harvey mechanic, shrubs and trees: The IRS should look at your whole program and it appears from your answer that the private property owners have no vote for the decisions of your organization. Considering the extent of the program and your desire to be able to obtain tax-deductible donations,...

Nonprofit Law: Church hosted seminar costs, 501c 3 organization, irs gov
501c 3 organization, irs gov, harvey mechanic: You may have an issue. -------start of excerpt------- ... a deduction is allowable where it is established that a gift is intended by a donor for the use of the organization and not as a gift to an individual [here, in your case, the speaker]. Rev. Rul....

Nonprofit Law: Class Voting for Not for Profits, harvey mechanic, tennis members
harvey mechanic, tennis members, golf members: 95% of the voting members may amend the bylaws to change anything, for example taking away the caps on membership fees unless there is something in the articles to provide otherwise. Certainly, if a member had a long term contract, then the change in the bylaws...

Nonprofit Law: CONTRIBUTIONS TO OFFSET EXPENSE, funeral luncheons, irs gov
funeral luncheons, irs gov, irs publication: Considering the facts and circumstances that you have presented the activity would be considered a normal church activity as long as it is done equally for all members of the congregation. In other words, the same type luncheon is prepared after the passing...

Nonprofit Law: Conflict of interest, private business enterprise, santa clara swim club
private business enterprise, santa clara swim club, irs purposes: 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. I do not see how there could be a personal interest as your friend s other activity is with...

Nonprofit Law: Contributions, irs publication 557, irs memo
irs publication 557, irs memo, www irs gov: See IRS Memo Donor Control at www.irs.gov/pub/irs-utl/topico.pdf starting on the third pdf page where the IRS gives a listing of the factors it would look at to determine whether an organization that has substantial donor control would be able to obtain...

Nonprofit Law: Converting a 501C4 to a 501C3, harvey mechanic, 501c4
harvey mechanic, 501c4, tax exempt status: You would need to amend your Articles of Incorporation and file with the State and the State filing fees are less than $100. Then, after amending your bylaws you would need to file Form 1023 with the IRS and pay their filing fee of $750. I would need to spend...

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

Nonprofit Law: Dec 31 donation with Credit Card, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: As to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 13 ---Start of Excerpt-- Credit card. Contributions charged on your bank credit card are deductible in the year you make the charge....

Nonprofit Law: Designated gifts and fundraisers, harvey mechanic, hotmail
harvey mechanic, hotmail, missions trip: Generally, donors give up any authority over donated items and funds, unless they had a specific signed agreement with the nonprofit with a reverter clause. This is question of enforceability of a restricted gift to a nonprofit organization A case...

Nonprofit Law: Disclosure of documents, harvey mechanic, open meetings laws
harvey mechanic, open meetings laws, state sunshine: I believe that, by commissioners you mean the members of the Board of Directors. A 501(c)(3) corporation may have privacy as long as they do not accept governmental funding. Open Meetings Laws in Different States. Sunshine laws 501(c)(3) organizations are...

Nonprofit Law: Discrimination and Abuse of Treasurer, paycheck to paycheck, gymnastics club
paycheck to paycheck, gymnastics club, wealthy families: The 501(c)(3) organization that is a booster organization is not for the parents or youth to fund-raise and have their efforts benefit individuals excluding other individuals in the sport who do not participate in the booster club as much. That would simply...

Nonprofit Law: Dissolving 501c3, harvey mechanic, irs regulations
harvey mechanic, irs regulations, booster funds: If another 501(c)(3) organization (that is not a private foundation) allows you to work as a unit of their operation that is fine, but they should notify the IRS of the change of their operations. If that other organization has not yet read my one page summary...

Nonprofit Law: Distribution of monies raised through fundraising, christian school parents, www irs gov
christian school parents, www irs gov, harvey mechanic: You are correct. The IRS may have a problem with a 501(c)(3) organization allowing individuals to collect funds to go for their own, private benefit. See www.irs.gov/pub/irs-wd/02-0041.pdf on the top of page 2, Earmarked accounts may not be compatible...

Nonprofit Law: Donation to 501 (c) 3 by 501 (c) 4, irs publication 557, public benefit corporation
irs publication 557, public benefit corporation, irs gov: See IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf starting on page 29 Qualifying as Public Supported . There you will see sources that are listed as public support sources and a 501(c)(4) organization...

Nonprofit Law: Donation to a 501c3 Animal Rescue, irs gov, harvey mechanic
irs gov, harvey mechanic, small claims court: What you are referring to is an unreimbursed expense. www.irs.gov/pub/irs-pdf/p526.pdf at page 5 under the heading Out-of-Pocket Expenses in Giving Services we see that you could deduct the unreimbursed expenses that you paid for the use of the charitable...

Nonprofit Law: Donations-Benefit for a child!!!, harvey mechanic, small claims court
harvey mechanic, small claims court, 501 c 3 organizations: I have in my profile that this free forum is only for relevant federal exempt issues of 501(c)(3) organizations that are not private foundations and only for general questions about federal tax law, not as the law applies to your specific situation. Your issues...

Nonprofit Law: Are Donations Tax Deductible to my non-profit corporation, www irs gov, tax exempt status
www irs gov, tax exempt status, gross receipts: The IRS Exemption application fee is $300. However, the filing fee is 750 if the organization projects an average gross receipts of $10,000 or more annually for the first three years. You may be interested to know that, in order to receive donations that...

Nonprofit Law: dissolution of non for profit organization, www irs gov, harvey mechanic
www irs gov, harvey mechanic, gov ernment: The Board would need to vote on that. In order to have obtained IRS exemption determination, you would have had to have the IRS required clauses in your Articles of Incorporation as discussed starting on page 19 at Organizational test at: www.irs.gov/pub/irs-pdf/p557.pdf...

Nonprofit Law: donation acknowledgements, 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 5: A donor cannot claim a tax deduction for any single contribution of $250 or more unless the donor obtains...

Nonprofit Law: dues to non-profit travel team, irs publication 526, umpire fees
irs publication 526, umpire fees, www irs gov: It is up to the team management or Board to decide whether your husband is required at the travel games under the business necessity test that also applies in this case. See www.irs.gov/pub/irs-pdf/p535.pdf Business Expenses on page 3, under What...

Nonprofit Law: EIN New Comp. Youth Soccer Club, youth soccer club, california secretary of state
youth soccer club, california secretary of state, private foundation status: The IRS does not have a searchable database online to check on every entity. However, to find out if an organization is exempt you can go to www.guidestar.org (free registration required) and check documents of the organization online. You can search...

Nonprofit Law: Employer Identification Number, american legion post, harvey mechanic
american legion post, harvey mechanic, www irs gov: No, each corporation needs to have a separate EIN. Instructions for Form SS-4 www.irs.gov/pub/irs-pdf/iss4.pdf page 1,left column Also, each corporation in an affiliated group must have its own EIN. Harvey Mechanic Attorney at Law Harvey108@hotmail.co...

Nonprofit Law: employment status, irs gov, harvey mechanic
irs gov, harvey mechanic, fair labor standards act flsa: You are not a volunteer. It appears that you are an employee instead of an independent contractor. www.irs.gov/taxtopics/tc762.html The organization is subject to normal wage and hour rules and minimum wage rules. Federal Fair Labor Standards Act http://snipurl.com/4gpov...

Nonprofit Law: ethics and IRS law, harvey mechanic, irs law
harvey mechanic, irs law, national competitions: Any entity may be subject to legal action if they engage in misrepresentations or fraud to gain funds. If there is no formal set up then all of the members are liable for income. I have in my profile that this free forum is only for relevant federal exempt...

Nonprofit Law: Form 1023 - Part VIII - Line 11, good faith estimate, irs gov
good faith estimate, irs gov, harvey mechanic: You should answer giving the best, good faith estimates of what you are going to be doing in the next three years. See instructions to Application for Exemption www.irs.gov/pub/irs-pdf/i1023.pdf on page 12 left column: ---Start of Excerpt-- ... projections...

Nonprofit Law: Fund Raising for a Public High School Band, irs regulations, tax deductible donation
irs regulations, tax deductible donation, booster organizations: No that is not a correct interpretation of the law. 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: Funding Scientific Research, harvey mechanic, private benefit
harvey mechanic, private benefit, deductible donations: Your nonprofit, if it is to be a 501(c)(3) organization that is able to accept deductible donations, may not fund projects where there is more than an insubstantial amount of private benefit. You would need to fund a program that, in itself, would not allow...

Nonprofit Law: Fundraising Event - How much can donors claim as deductions, irs gov, harvey mechanic
irs gov, harvey mechanic, irs publication: Yes, whatever they pay above the fair value. 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. Harvey Mechanic Attorney...

Nonprofit Law: faith-based, non-profit organization funding human resources for for-profit side of business, harvey mechanic, www irs gov
harvey mechanic, www irs gov, time counselors: The principal is that 501(c)(3) organizations are not supposed to act to benefit, more than an insubstantial degree, a for-profit entity. It may be that the 501(c)(3) organization is considering that they are benefitting patients directly and, only incidentally...

Nonprofit Law: funds transfer, excess benefit transactions, www irs gov
excess benefit transactions, www irs gov, excise tax: I am assuming by what you wrote that the fraternal organization is not a 501(c)(3) organization. If my assumption is correct, then your accountant is correct that it is illegal for the 501(c)(3) organization to transfer funds to it. The recipient may come...

Nonprofit Law: General Booster Club Questions, volunteer protection act, volunteer board members
volunteer protection act, volunteer board members, official booster club: I have in my profile that this free forum is only for relevant federal exempt issues of 501(c)(3) organizations that are not private foundations and only for general questions about federal tax law. Your issues are controlled by state law and states may differ...

Nonprofit Law: Grad Night Committee - non profit status, irs publication 557, www irs gov
irs publication 557, www irs gov, tax exempt status: You may incorporate or be an unincorporated association. However, yours does not appear to be a 501(c)(3) organization which must have charitable, educational or religious purposes. See IRC 501(c)(3) http://snipurl.com/7s89j I have in my profile that this...

Nonprofit Law: Grants to individuals possibly not taxable?, eligible educational institution, home school students
eligible educational institution, home school students, president emeritus: It appears that the individual (President Emeritus) is giving money directly to students and parents from the 501(c)(3) organization s checking account. The first issue is whether a 501(c)(3) organization such as yours may give such funds. It appears that...

Nonprofit Law: Grants to Public Charities, harvey mechanic, www irs gov
harvey mechanic, www irs gov, public charities: A section 501(c)(3) organization may make grants to another section 501(c)(3) organization (to one that is not a private foundation). Such funding is preferred as indicated at www.irs.gov/pub/irs-pdf/p557.pdf starting on page 30 Qualifying as Public...

Nonprofit Law: Gym Owner and Boosters, cheer program, private benefit
cheer program, private benefit, logical consequence: You certainly may be involved in representing the owner s interest and that can be secured in the same way that charities arrange with professional fund-raising companies... by contract. You may certainly fundraise for the group and then that would go...

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

Nonprofit Law: Gymnastics Booster Club Funds, harvey mechanic, www irs gov
harvey mechanic, www irs gov, form 1099 misc: You would need to give the coaches 1099s if over $600 each. There is no exception for pass-through or fundraised funds. 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...

Nonprofit Law: Gymnastics Booster Group, harvey mechanic, irs regulations
harvey mechanic, irs regulations, fundraising money: Yes, a 501(c)(3) booster organization may decide to lower or remove fees for certain families because of their economic situtation. The club may not give different consideration solely upon fund-raising of the family, though. If you have not yet read my one...

Nonprofit Law: gymnastics and booster club money, harvey mechanic, irs regulations
harvey mechanic, irs regulations, booster organizations: It is legal to give more money to some levels. It is up to the club to decide. If you have not yet read my one page summary of IRS regulations relating directly to booster organizations and would like to read that, let me know and I will send that to you....

Nonprofit Law: Legal Name, harvey mechanic, www irs gov
harvey mechanic, www irs gov, employer identification number: I have in my profile that this free forum is only for relevant federal exempt issues of 501(c)(3) organizations that are not private foundations. The IRS is not going to object as to the name on the bank account as long as the EIN (Employer Identification...

Nonprofit Law: Logo usage guidelines, harvey mechanic, charitable solicitations
harvey mechanic, charitable solicitations, trademark registrations: You are welcome, Brittany You may want to protect your name and logo by trademark registration. You should also have written contracts with any individuals/groups who want to fund-raise. They may need to register with the state. The site www.nasconet.org/agencies...

Nonprofit Law: Love gift, irs publication 526, irs gov
irs publication 526, irs gov, gov pub: 1. If you give money directly to the mission and you want it to go directly to her then you can not get a tax write-off. 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...

Nonprofit Law: liability of board, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, employment package: I have in my profile that this free forum is only for relevant federal exempt issues of 501(c)(3) organizations. Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. However, I can inform you that the...

Nonprofit Law: Membership Fees & Voting Rights, harvey mechanic, irs regulations
harvey mechanic, irs regulations, booster organizations: I have in my profile that this free forum is only for relevant federal exempt issues of 501(c)(3) organizations. Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. Even though this forum is not for...

Nonprofit Law: Mortgaged Church building rental income, unrelated business income, unrelated business taxable income
unrelated business income, unrelated business taxable income, irs gov: Please read pages 14-19 on Unrelated debt-financed property. www.irs.gov/pub/irs-pdf/p598.pdf There you will see that, if there debt-financing (like a mortgate) rents are included in omputing unrelated business taxable income -- page 9 Note from page...

Nonprofit Law: Multiple chapter bank accounts, harvey mechanic, irs law
harvey mechanic, irs law, distance between towns: A corporation may have many bank accounts but they should all have the same tax-id number and must be overseen by the corporation. The Board should approve the opening of all such accounts. I can not give you any reference stating that an organization may...

Nonprofit Law: Music Boosters not non-profit, but operating as school org, harvey mechanic, tax id number
harvey mechanic, tax id number, music boosters: You would have a problem if your own bank account has a different tax-id number as the school district. If so, let me know the entity whose tax-id is on the account. If not you are fine as long as you fund all Music students or Band members equally. Harvey...

Nonprofit Law: NFP Ownership of property, harvey mechanic, district designation
harvey mechanic, district designation, 501 c 3 organizations: A nonprofit certainly may try to obtain a loan for residential property. I know of many such mortgage loans. I have in my profile that this free forum is only for relevant federal exempt issues of 501(c)(3) organizations. Your questions about zoning are controlled...

Nonprofit Law: NON-PROFIT SOCCER, irs publication 557, profit soccer league
irs publication 557, profit soccer league, irs gov: Yes, you are allowed a reasonable salary and the donation and fundraised funds go into the general fund. The salary can come from the general fund. Buildings and land may be donated to the organization and if it is a 501(c)(3) organization then there is...

Nonprofit Law: Non-Profit Employee Donation of Unreimbursed Business Expense, www irs gov, harvey mechanic
www irs gov, harvey mechanic, unreimbursed business expenses: The nonprofit organization may either reimburse or approve those as unreimbursed expenses. I don t know about any third option, unless the employers do not want to claim the unreimbursed expenses. As to the unreimbursed expenses: See www.irs.gov/pub/irs-pdf/p526.pdf...

Nonprofit Law: Non-Profit Organizations, irs regulations, tax deductible donation
irs regulations, tax deductible donation, booster organizations: No. You could not continue to maintain the present method of distributing funds if you want 501(c)(3) organization status. 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...

Nonprofit Law: Non Profit having a for profit business, harvey mechanic, substantial staff
harvey mechanic, substantial staff, passive investment: A passive investment means that the nonprofit would not be engaged in day to day operations of the business or using any substantial staff time in the activity. As for your specific issue, are you inquiring about a nonprofit owning a separate business entity...

Nonprofit Law: Non Profit Sports Association, harvey mechanic, question thanks
harvey mechanic, question thanks, member association: You are welcome. Well, I did earlier read your original question and there was no question there about the original filing being incorrect. You only mentioned it as a fact. States, for your issue, would not allow any type of correction other than what...

Nonprofit Law: Non-Profit Status Softball League, recreational softball league, harvey mechanic
recreational softball league, harvey mechanic, irs service: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for-profit business, you would want to first incorporate or set up an unincorporated association...

Nonprofit Law: Non-Profit working with a For Profit business, www irs gov, harvey mechanic
www irs gov, harvey mechanic, creative learning center: You may certainly have contracts with for-profit businesses and have joint ventures. For an IRS discussion about Joint ventures see the 3 paragraphs after Joint Ventures at: www.irs.gov/irb/2004-22_IRB/ar08.html#d0e558 and in length at: www.irs.gov/pub/irs-tege/p4573.pdf...

Nonprofit Law: Non-profit and 1099Misc, american cancer society, harvey mechanic
american cancer society, harvey mechanic, www irs gov: 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. A payment to a corporation is an exception listed at the top of page 1 right column as well as payment to any tax-exempt...

Nonprofit Law: Non profit annual receipts, irs gov, irs forms
irs gov, irs forms, harvey mechanic: Right below that last cite is the description by the IRS ---Start of Excerpt-- Recipient organizations typically send written acknowl­ edgments to donors no later than January 31 of the year following the donation. For the written acknowledgment to...

Nonprofit Law: Non-profit day care, www irs gov, harvey mechanic
www irs gov, harvey mechanic, day care center: Yes. It may be charitable or educational: Charitable -- Operating a day care center for children of needy working parents was held to be exempt under IRC 501(c)(3) in Rev. Rul. 68–166, 1968–1 C.B. 255, and Rev. Rul. 70–533, 1970–2 C.B. 112 www.irs.gov/irm/part7/ch10s03.html#d0e87890...

Nonprofit Law: Non-profit financing, harvey mechanic, local court
harvey mechanic, local court, promissory note: A nonprofit may certainly finance the sale of its own real estate by securing the property as in a mortgage. 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...

Nonprofit Law: Non profit music club, classical music concerts, irs service
classical music concerts, irs service, internal revenue code section: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations you would want to first incorporate or set up an unincorporated association by Articles of Association under the State s Nonprofit law stating...

Nonprofit Law: Non profit Scientific Research Organization, irs regulation, irs regulations
irs regulation, irs regulations, private corporations: The type of IRS regulations that you are referring to are for what the IRS calls Scientific Research organizations. The organization must be acting for the public interest and not substantially for private interests. The term public in the regulations...

Nonprofit Law: Non-profit selling cosmetic creams to retail stores, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, federal tax exemption: There is no conflict of interest issue as long as the retail store is not affiliated by owners with the nonprofit. See www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations and there you will...

Nonprofit Law: Non-profit staff gift, 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 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: NonProfit Org'ns and Closed Door Meetings, harvey mechanic, open meetings laws
harvey mechanic, open meetings laws, nonprofit org: It is not clear what constitution may refer to but it may be their bylaws. The Articles of Incorporation are filed with the State and you can obtain a copy from the State for a small fee. If a nonprofit has received IRS exemption determination it has...

Nonprofit Law: Nonprofit, harvey mechanic, tax exempt number
harvey mechanic, tax exempt number, irs service: No. There are many teams that do not run as nonprofits, like the Cleveland Indians or Cleveland Cavaliers. However, in order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the...