About Experts Sitemap - Group 38 - Page 49 2016-05-24

Nonprofit Law: Non-profit Dissolution Issues, harvey mechanic, personal audit
harvey mechanic, personal audit, unpaid volunteers: One difference is that the State usually wants to get a final accounting making sure all of the assets are distributed to other nonprofit organizations. Otherwise it is the same. You can get the exact instructions directly from the same Department of your...

Nonprofit Law: Non-profit dance group liability insurance, group liability insurance, harvey mechanic
group liability insurance, harvey mechanic, hold harmless agreement: 1. Some government and other venues require performers to maintain liability insurance as a prerequisite to using their space, but otherwise liability insurance is not required and certainly not by State or federal law. Each state has different exemptions...

Nonprofit Law: Non-profit donation to foreign government, harvey mechanic, foreign nationals
harvey mechanic, foreign nationals, mcsb: The real issue here is not whether a 501(c)(3) organization may give funds to a foreign government, because that is not prohibited. There are two main issues. What is the charitable or educational purposes of the FAQs and whether those would be allowed for...

Nonprofit Law: Non-profit donations vs. charges, harvey mechanic, internal revenue service
harvey mechanic, internal revenue service, franchise tax board: As I explained earlier, the receipt is not binding as to the Internal Revenue Service if the donor received something of substantial value in return, and, as I explained earlier, the donation must be decreased by the Fair Market Value of what was received...

Nonprofit Law: Non-profit finances, harvey mechanic, www irs gov
harvey mechanic, www irs gov, mr mechanic: If the foreign nationals are employed by your organization you would first need the approvals from the U.S.C.I.S. (Immigration Service)for them to work for your organization and yes, you would have tax obligations for them. See http://www.irs.gov/pub/irs-pdf/p515.pdf...

Nonprofit Law: Non profit fundraisers, unrelated business income, unrelated business taxable income
unrelated business income, unrelated business taxable income, harvey mechanic: If you review that publication 598 you will see that the unrelated business tax rules apply to all 501(c)(3) organizations, whether you received your IRS exemption determination yet or not. Your tax would be due when your tax return is due, which is 4 1/2...

Nonprofit Law: Non for profit fundraising, harvey mechanic, candybars
harvey mechanic, candybars, tax filings: No, for donations to be deductible and for the organization to be a nonprofit you can not require fund-raising for recipients of the funds. When you wrote in your last sentence, go non for profit I believe you are referring to a regular for-profit business...

Nonprofit Law: Non-profit Intellectual Property, harvey mechanic, entertainment law
harvey mechanic, entertainment law, attorney at law: Yes, a nonprofit organization can sell anything that it owns. However, if that is substantially all of the assets of the organization special rules sometimes apply. Your other question is a question relating to entertainment law and I do not have experience...

Nonprofit Law: Non=profit income, irs publication 557, unrelated business income
irs publication 557, unrelated business income, harvey mechanic: Publication that would deal with counseling that is unrelated busines. www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations As for maintaining exemption status, IRS Publication 557 Tax Exempt...

Nonprofit Law: Non-profit income, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: Is the rifle club incorporated as a nonprofit 501(c)(6) in the state? Does the rifle club own the real estate where the timber is? The forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile, but I may...

Nonprofit Law: Non-profit income, harvey mechanic, 501c 3
harvey mechanic, 501c 3, profit deals: When you file your exemption application with the IRS you can explain how your child care center will operate and they will let you know whether they will still grant exemption. If you want me to analyze that before you file with the IRS I would need to go...

Nonprofit Law: Non-profit Law for Educational Purposes, harvey mechanic, www irs gov
harvey mechanic, www irs gov, mr mechanic: The IRS would look at many facts and then decide upon the facts and circumstances. You would also need to review the requirements that the IRS has for an educational institution and families as instructors for their family members have never qualified....

Nonprofit Law: Non-profit LLC, harvey mechanic, www irs gov
harvey mechanic, www irs gov, private shareholders: If all of the members of the LLC would be nonprofits get back to me. But generally inquirers give up on the idea. Because the IRS only grants exemption to an LLC whose members are all themselves exempt organizations. Because state laws generally provide...

Nonprofit Law: Non-profit LLC in Iowa, harvey mechanic, private shareholders
harvey mechanic, private shareholders, llc members: 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: Non-profit LLC?, harvey mechanic, hotmail
harvey mechanic, hotmail, personal distribution: Some states allow nonprofits to be LLC s. There are some advantages (for example less meetings required). What State does your friend want to incorporate in? If you firend needs professional assistance, I am available for the set up and can be contacted at...

Nonprofit Law: Non profit lease, harvey mechanic, property tax exemptions
harvey mechanic, property tax exemptions, property tax exemption: If the property presently has exemption I will need to know the section under which it applied for and received exemption. If not, as I stated in my profile, I do not, in this free forum, go over the state statute to try to determine under which exemption...

Nonprofit Law: Non profit mission change, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, college answer: A nonprofit can, following the State law procedure, sell assets and convert those assets to cash. The cash then would be subject to going to another nonprofit or to the state right before dissolution or at the time of dissolution. Harvey Mechanic Attorney...

Nonprofit Law: Non profit Organization, irs publication 557, www irs gov
irs publication 557, www irs gov, harvey mechanic: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for-profit business, you would want to first incorporate stating that you are incorporating under...

Nonprofit Law: Non profit OTPE deductions objected to by donors, harvey mechanic, employer identification number
harvey mechanic, employer identification number, group exemption: If Y did a fund raiser, it should have gotten the funds and put into their own account. There is no proper way to solve this except by a contract between X and Y which I could draft and it could have retroactive effect, but that drafting would be beyond the...

Nonprofit Law: Non profit org to for profit organization, harvey mechanic, interest provisions
harvey mechanic, interest provisions, fed state: The forum is only for federal questions regarding nonprofit organizations as I have explained in my profile. However, I can inform you that usually the States do not allow a conversion from nonprofit corporation to a for-profit corporation. A nonprofit could...

Nonprofit Law: Non-profit ownership of a for-profit, irs publication 557, irs publication 526
irs publication 557, irs publication 526, public charity status: Well, a nonprofit corporation can still be a private foundation, according to IRS rules. You can review the IRS Publication 557 Tax Exempt Status for Your Organization at: http://www.irs.gov/pub/irs-pdf/p557.pdf which discusses in detail private foundation...

Nonprofit Law: Non-profit ownership of a for-profit and vice versa., community wealth ventures, web technology company
community wealth ventures, web technology company, dividend income: A For-profit organization can not own a nonprofit as a subsidiary or otherwise, as no one owns a nonprofit. Sometimes a for profit sets up a nonprofit and has control of it by being able to appoint the Directors (on the Board of Directors). As for a nonprofit...

Nonprofit Law: Non-profit partnering with for-profit, harvey mechanic, www irs gov
harvey mechanic, www irs gov, profit entities: As a prelimiary issue, your organization may have a problem working on a project for a particular named individual. You may be interested to read www.irs.gov/pub/irs-pdf/p3833.pdf starting on page 5 (which is page 7 of the pdf file) Charitable Class . ...

Nonprofit Law: Non-profit "police" rip off, harvey mechanic, www irs gov
harvey mechanic, www irs gov, better business bureau: Complaints could go to your State s Attorney General s Office as they generally oversee charities within the state. IRS Complaints regarding Exempt Organizations www.irs.gov/charities/article/0,,id=131651,00.html which has mailing address and then the...

Nonprofit Law: Non-profit property law, unrelated business income, irs gov
unrelated business income, irs gov, harvey mechanic: Yes. What you are referring to mainly is the issue of capital gains taxes for nonprofits. If the nonprofit is a 501(c)(3) organization, then there is no capital gains tax. You did ask about putting the proceeds into something else like housing . That is...

Nonprofit Law: Non-profit records and 990 form, harvey mechanic, retention periods
harvey mechanic, retention periods, 990s: I don t know what you mean by kind of records kept in a 990 form . As for federal retention period are you asking how long the nonprofit must maintain copies of 990s and their supporting documentation or are you asking how long the U.S. government keeps...

Nonprofit Law: Non profit rent collection, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, property tax exemption: I believe that you are referring to real property tax exemption. That will be effected. However, this forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. The real property tax exemption is a state...

Nonprofit Law: Non-profit sale of asset, unrelated business taxable income, harvey mechanic
unrelated business taxable income, harvey mechanic, articles of incorporation: You should look at the Articles of Incorporation which has in them a required paragraph for nonprofits mandated by the IRS which deals with what happens with assets upon dissolution of the organization -- they would need to be distributed to another 501(c)(3)...

Nonprofit Law: Non-profit sale of real estate, nonprofit corporation act, harvey mechanic
nonprofit corporation act, harvey mechanic, articles of incorporation: As I wrote in the profile, this forum is only for Federal questions, but, in looking at the NC Statutes at the Chapter 55A: North Carolina Nonprofit Corporation Act. http://tinyurl.com/227mo3 aka http://www.ncleg.net/EnactedLegislation/Statutes/HTML/BySection/Chapter_55A/GS_55A-12-01.html...

Nonprofit Law: Non-profit sales and UBIT, unrelated business income, unrelated business taxable income
unrelated business income, unrelated business taxable income, opening a coffee shop: First, in discussion of UBTI we do not look at all to where the funds are going. We (and the IRS) only look to the activity itself. Educational activities are exempt but then I would need to see the details of the education going on and the extent of that...

Nonprofit Law: Non-profit selling and fundraising, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, irs publication: It must not be for donations from the for profit company but a strictly business relationship for the ads as the nonprofit must get a reasonable rate for the ads. See IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations starting...

Nonprofit Law: Non-profit severance, harvey mechanic, www irs gov
harvey mechanic, www irs gov, severance package: If the previous director had such a deal that may be used by you also. I do not have any other examples of what could require the organization to give you severance pay unless you gave in exchange some non-competition agreement. Harvey Mechanic Attorney...

Nonprofit Law: Non profit and special election committes or PACs, aclj org, harvey mechanic
aclj org, harvey mechanic, www irs gov: As long as an exempt 501(c)(3) organization s total lobbying activities for legislation are less than substantial , they are allowed to do so. Please read the section about 40% of the way down in the American Center of Law and Justice Article at ...

Nonprofit Law: Non profit status for swim team/club, www irs gov, irs publications
www irs gov, irs publications, harvey mechanic: Well I suggest two IRS publications. http://www.irs.gov/pub/irs-pdf/p557.pdf http://www.irs.gov/pub/irs-pdf/p526.pdf Also the IRS publication http://www.irs.gov/pub/irs-tege/eotopica93.pdf or you can inform me more about your proposed operation detailing...

Nonprofit Law: Non profit surplus - Accumulation of Funds, harvey mechanic, public charity
harvey mechanic, public charity, substantial activities: It depends on whether the nonprofit is a private foundation or a public charity. A private foundation is limited in that it must distribute an equivilency of 5% of its invested assets annually for it charitable, educational, or religious purpose. A public...

Nonprofit Law: Non profit transactions, harvey mechanic, basketball league
harvey mechanic, basketball league, conflict of interest: Yes. But then the main issue is to see if their is conflict of interest involved or higher than unreasonable compensation to the for-profit. It sounds like you are thinking about something specific, so you can give me those details, if you wish. Thank...

Nonprofit Law: Non-profit website, harvey mechanic, public service projects
harvey mechanic, public service projects, profit gain: A nonprofit corporation may pay the officers or directors a reasonable salary for their efforts. Whether your would be considered by the IRS an exempt organization would be a question of the details of your operation and if you want my opinion as to that,...

Nonprofit Law: Non profit -, harvey mechanic, high school students
harvey mechanic, high school students, nonprofit status: A nonprofit certainly can own shares, even all of the shares of a for-profit company, but the relationship may effect the nonprofit status of the nonprofit if it is seen that the nonprofit is not doing a substantial amount of educational or charitable work...

Nonprofit Law: Non-profits and Indian tribes, harvey mechanic, irs rules
harvey mechanic, irs rules, public charities: Yes,there are many museums that are 501(c)(3) public charities, and, therefore, donations to their foundation would be deductible according to IRS rules in section 170 of the Internal Revenue Code. Educational organizations may be exempt 501(c)(3) organizations....

Nonprofit Law: Non-profits, harvey mechanic, charitable purposes
harvey mechanic, charitable purposes, exempt organization: If a nonprofit organization receives funds it may use them for their charitable purposes. If the organization dissolves, however, then the funds must go to another exempt organization. Thank you. Harvey Mechanic Attorney at Law Harvey108@hotmail.co...

Nonprofit Law: NonProfit funding, water conservation products, harvey mechanic
water conservation products, harvey mechanic, patent office: No, a nonprofit can not use the same bank account as a for-profit corporation. By patient do you mean patent? In any case, the ownership of the patent is determined by the patent office filing which you can check but that is not in my area of volunteer work....

Nonprofit Law: NonProfit Organizations and Debt, harvey mechanic, involuntary bankruptcy
harvey mechanic, involuntary bankruptcy, nonprofit client: Nonprofit status does not have anything to do with whether they are solvent or paying vendors. They are subject, however, to standard Bankruptcy law, except involuntary bankruptcy initiated by creditors. You may also want to read an excerpt from a book...

Nonprofit Law: Nonprofit, harvey mechanic, agreement states
harvey mechanic, agreement states, attorney at law: I made a mistake in leaving out does not in my last answer, which should have been, Yes, as long as the grant agreement does not state otherwise. Anyway, the main point is that a nonprofit can not give funds to a for-profit without getting reasonable...

Nonprofit Law: Nonprofit audit threshold in Wisconsin, google search, harvey mechanic
google search, harvey mechanic, integrity act: http://www.independentsector.org/PDFs/sarbanesoxley.pdf is an article that was written in January of 2006. It states, that In California, the Nonprofit Integrity Act of 2004 requires that any charity registered with the attorney general and receiving...

Nonprofit Law: Nonprofit Booster Club, band booster club, irs 501 c 3
band booster club, irs 501 c 3, club fundraiser: No, that is not a legal way to fund a booster club. First, the students work at a carnival is not volunteer work as their work would go to offset their band fees of $480 per year. Also your booster club is in violation of 501(c)(3) organization rules of IRS...

Nonprofit Law: Nonprofit Dissolution & assest, harvey mechanic, club assets
harvey mechanic, club assets, club accounts: Your dissolution clause must have that assets go to another 501(c)(3) or the state. Your proposed clause, therefore, is unacceptable. Thank you. Harvey Mechanic Harvey Mechanic Attorney at Law 3755 Watseka Ave. #201 Los Angeles, CA 90034 ...

Nonprofit Law: Nonprofit Financial Disclosure, public disclosure requirements, irs gov
public disclosure requirements, irs gov, balance sheet income statement: No requirement to disclose balance sheet/income statement. Certainly most of that information is in the 990 which is available for public inspection, though. FAQs About the Exempt Organization Public Disclosure Requirements www.irs.gov/charities/article/0,,id=96430,00.html...

Nonprofit Law: Nonprofit and Gaming Reporting to IRS, www irs gov, harvey mechanic
www irs gov, harvey mechanic, tax exempt organizations: See See Pub. 3079, Gaming Publication for Tax-Exempt Organizations http://www.irs.gov/pub/irs-pdf/p3079.pdf That will explain the forms you need to complete. You will see that it is not form 1099 but form W-2g and form 1096 and other forms for withholding...

Nonprofit Law: Nonprofit governance, harvey mechanic, nonprofit governance
harvey mechanic, nonprofit governance, board vote: Without reading your Articles and Bylaws I could not answer definitively. However, you are correct that they bylaws need to be followed and the rules can not be easily suspended or changed. Thank you. Harvey Mechanic Attorney at Law HMechanic@excite.co...

Nonprofit Law: Nonprofit Income from Unrelated Business (UBTI), harvey mechanic, www irs gov
harvey mechanic, www irs gov, nonprofit company: Rent of part of their facilities is not taxable whereas catering is taxable as Unrelated Business. The form used to report that annually goes along with their Form 990. An exempt organization that has $1,000 or more or gross income from an unrelated business...

Nonprofit Law: Nonprofit has an interest..., loan origination fees, harvey mechanic
loan origination fees, harvey mechanic, new york state income tax returns: A nonprofit that does not maintain a place of business in the State of New York would not be required to file any New York State Income tax returns. The instructions for the UBI return form are at: http://www.tax.state.ny.us/pdf/2005/corp/ct13i_2005.pdf...

Nonprofit Law: Nonprofit law, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs news: Yes, a nonprofit is required to follow the law. Complaints could go to your State s Attorney General s Office as they generally oversee charities within the state. IRS Complaints regarding Exempt Organizations www.irs.gov/charities/article/0,,id=131651,00.html...

Nonprofit Law: Nonprofit law, harvey mechanic, capital gains taxes
harvey mechanic, capital gains taxes, margin accounts: Yes, exempt organizations are also exempt from capital gains taxes but they must not invest in highly speculative securities and the funds for the investments must not be borrowed or from margin accounts. Harvey Mechanic Attorney at Law Harvey108@hotmail.co...

Nonprofit Law: Nonprofit membership benefits, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, nonprofit membership: It appears that you are referring to two types of benefits that a nonprofit organization might give 1. To an employee 2. To a voting member or other member. For the first case, that is only up to the employment contract. For the second, you would...

Nonprofit Law: Nonprofit membership regulations, harvey mechanic, vfw posts
harvey mechanic, vfw posts, vfw post: Substantial unrelated activities may prohibit exemption. The following are examples of unrelated activities that may affect exemption: Rents out its facilities to the general public; Facilities, such as bar and dining facilities, open to the general...

Nonprofit Law: Nonprofit Organization Donations, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, new york not for profit corporation law: Many nonprofits donate to 501(c)(3) organizations. I am not aware of any state that has any prohibition. http://law.justia.com/newyork/codes/not-for-profit-corporation/index.html contains the New York Not-for-Profit Corporation law so you can peruse it...

Nonprofit Law: Nonprofit Organizations Laws, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: The main publication is IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf Then, specifically for churches, you can read Tax Guide for Churches and Religious Organizations www.irs.gov/pub/irs-pdf/p1828.pdf...

Nonprofit Law: Nonprofit organizations, harvey mechanic, income tax return
harvey mechanic, income tax return, federal income tax return: Nonprofits need to disclose only certain large donors on their federal income tax return, if they are required to file such a return and the federal law requires the nonprofit supply you with a copy of that return if you so request. Thank you. Harvey...

Nonprofit Law: Nonprofit Question, please help!, harvey mechanic, south asian country
harvey mechanic, south asian country, federal gov: Well, I do not think so. You can search at: http://www.grants.gov/search/basic.do by putting in a foreign country s name, such as India and no results come back. I tried also Pakistan and Kenya Grants.gov allows organizations to electronically...

Nonprofit Law: Nonprofit question, harvey mechanic, internal revenue service
harvey mechanic, internal revenue service, irs service: 1. The gross margin is one factor that goes into the Internal Revenue Service determination whether the organization should be granted exempt status. There is no rule just for mark up . 2. In order to have donations deductible according to Internal Revenue...

Nonprofit Law: Nonprofit Regulations with Min.wage, public disclosure requirements, irs gov
public disclosure requirements, irs gov, harvey mechanic: You should contact your State of Illinois office of Labor Standards as the minimum wage in Illinois is $6.50 per hour and will go up to $7.50 per hour on July 1. However, those laws only apply to employers of 4 or more employees, excluding family members...

Nonprofit Law: Nonprofit Salary, harvey mechanic, attorney at law
harvey mechanic, attorney at law, several factors: Raises would also be determined on the basis of several factors, such as the amount of time spent on the job, the experience of the employee, the size of the organization, the level of responsibilities. If you have a Board of Directors, then they should decide...

Nonprofit Law: Nonprofit status pending, harvey mechanic, tax id number
harvey mechanic, tax id number, determination letter: If your organization has been incorporated in the last 15 months and operating properly then the IRS exemption determination letter will be retroactive to your date of incorporation, so, yes, you can start fund raising if the above applies to your organization....

Nonprofit Law: Nonprofit theatre company, harvey mechanic, irs rules
harvey mechanic, irs rules, nonprofit theatre: I don t understand how you are going to build an asset with the nonprofit. According to IRS rules, upon dissolution, the assets of a nonprofit 501(c)(3) would need to go to another 501(c)(3) organization, not to you. As for the second question, about...

Nonprofit Law: Nonprofit transportation business, harvey mechanic, irs service
harvey mechanic, irs service, charitable need: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations you may want to first incorporate with at least 3 unrelated directors (or start with less than three but plan to get up to 3 soon) in your State...

Nonprofit Law: Nonprofit voting law in Florida, nonprofit board members, harvey mechanic
nonprofit board members, harvey mechanic, articles of incorporation: Yes. A member who is entitled to vote may vote in person or, unless the articles of incorporation or the bylaws otherwise provide, may vote by proxy executed in writing by the member or by his or her duly authorized attorney in fact. An appointment of a...

Nonprofit Law: Nonprofit, harvey mechanic, nonprofit corporation
harvey mechanic, nonprofit corporation, determination letter: An officer of your organization should call the IRS Exempt Organizations unit at 1-877-829-5500, 1,2,1,1 to request an updated exemption determination letter with your new address. They may then ask you to fax something to them. You should also ask them...

Nonprofit Law: Notice of change of intent, harvey mechanic, flat donations
harvey mechanic, flat donations, cart wheel: A simple notice like you have written in the follow up is sufficient. If you want to list my name as confirming that your organization is operating properly according to IRS regulations, then you may do so. Your exemption application may not have included...

Nonprofit Law: NPO for Burma, harvey mechanic, treasury web
harvey mechanic, treasury web, u s treasury: Unless you see something listed as prohibited, it is allowed even though there are some sanctions. I did not see that it is prohibited for a person to enter Burma and spend money there. As for the IRS receipts, yes, you would need receipts and the IRS would...

Nonprofit Law: NPO directors salaries?, harvey mechanic, public charities
harvey mechanic, public charities, 501 c 3 organizations: Only what is reasonable. There is no fixed percentage, but it would need to be approved by the Board without the person who is effected being allowed to vote, as for 501(c)(3) organizations that are public charities. Also it can not be computed based upon...

Nonprofit Law: NPO Rules, harvey mechanic, member vote
harvey mechanic, member vote, articles of incorporation: First you need to look to your Articles of Incorporation and bylaws and see if it is allowed, then to State law. The IRS does not prohibit payments or compensation just so it is no more than reasonable for the work. The forum is only for federal questions...

Nonprofit Law: NPO Salaries for directors, purple heart service foundation, military order of the purple heart service foundation
purple heart service foundation, military order of the purple heart service foundation, military order of the purple heart: Their annual IRS return form 990 for 2006 is available in pdf file at www.guidestar.org (registration required) and that shows Richard J. Gallant, Executive Director receiving $100,000 annual compensation and $6,000 compensation of contribution by organization...

Nonprofit Law: Between NPOs, harvey mechanic, public charities
harvey mechanic, public charities, contradiction in terms: Nonprofits may contribute to each other if their bylaws and articles of incorporation allow it and they have both received from the IRS determination that they are 501(c)(3) exempt public charities (not private foundations). The word profit is not used when...

Nonprofit Law: Number of relatives on board, public charity status, harvey mechanic
public charity status, harvey mechanic, majority control: The IRS definitely not want to see a majority control by persons who are related by blood, marriage, or residential address if you want public charity status. As for having 30% of the board members, the IRS would not object. Harvey Mechanic Attorney...

Nonprofit Law: name change, pound ridge reservation, ward pound ridge reservation
pound ridge reservation, ward pound ridge reservation, ward pound ridge: Name changes are done by amending the Articles of Incorporation and you would do that with the same office of the State where you incorporated, i.e. the Secretary of State s Office. After that is done you would contact the IRS with the change to get an updated...

Nonprofit Law: necessary to form seperate trust in land sale, public benefit corporation, harvey mechanic
public benefit corporation, harvey mechanic, nonprofit public benefit: I would need to review many details, such as the title of the land and the Articles of Incorporation and Bylaws of the Nonprofit Public Benefit Corporation as well as the earlier investment agreements. But I can say that, unless you have some prior agreement...

Nonprofit Law: What needs to be done to start up a local club to get non profit benefits, unrelated business income, unrelated business income tax
unrelated business income, unrelated business income tax, harvey mechanic: What you could have is a nonprofit car club which is categorized in the IRS regulations as a nonprofit social club. If your club makes money those funds are taxable as unrelated business income tax, just as normal business would be. Your membership and entry...

Nonprofit Law: new startup booster club, band booster club, harvey mechanic
band booster club, harvey mechanic, precise term: The term booster club is not a precise term so could be used for a club which is part of a school and not separately incorporated. Most are separate, however, and you may want to consider incorporating so that your booster club can control its own activities...

Nonprofit Law: nfp corporation, harvey mechanic, irs rules
harvey mechanic, irs rules, harassment campaign: IRS rules require that exempt organizations provide copies of the three most recent annual returns and the exemption application, upon personal request, or within 30 days of any written request, without charge, other than a reasonable fee for reproduction...

Nonprofit Law: non profit, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, e mail: I just answered most of your questions in my previous e-mail and, yes, multiple positions and salaries are allowed, except some states do not allow the President to be also the Secretary or the Treasurer. Thank you. Harvey Mechanic Attorney at La...

Nonprofit Law: non profit, personal conflicts, articles of incorporation
personal conflicts, articles of incorporation, conflicts of interest: Cash should be accounted for but it is ok to take from the cash register if accounted for and the expenses are accounted for. If all the volunteers are getting is food to consume while volunteering, that would not change their status from volunteers to paid...

Nonprofit Law: non profit, harvey mechanic, dept of ed
harvey mechanic, dept of ed, goody bags: It appears that yours is not a 501(c)(3) organization. If that is correct, in order for donors to be able to deduct donations, you would need to form or use a a 501(c)(3) organization that would act as a booster club. Harvey Mechanic Attorney At Law...

Nonprofit Law: Can a non-profit 501(c)(3) invest in CDs, harvey mechanic, fact pattern
harvey mechanic, fact pattern, group steps: CDs and other investments that are not highly speculative are appropriate investments for nonprofits. You do not, according to the fact pattern that you presented, need to distributed any of the interest amount annually unless your organization is a private...

Nonprofit Law: Can a non profit accept medicare?, harvey mechanic, attorney at law
harvey mechanic, attorney at law, business activities: Yes, many hospitals aceept medicare and medicaid. As for your question, how is money to be spent , it is supposed to only be spent on activities directly related to its exempt functions and not provide higher compensation than reasonable to any person or...

Nonprofit Law: non profit board of Directors, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, justia: I don t know of any state that has a term limit on board members of nonprofit organizations. The forum is only for federal questions regarding nonprofit organizations as I have explained in my profile, but you can review Oklahoma Corporations Code http://law.justia.com/oklahoma/codes/os18.html...

Nonprofit Law: non profit booster club, irs gov, harvey mechanic
irs gov, harvey mechanic, gym control: That is a direct conflict of interest issue that would probably preclude exemption. See page 10 and after in IRS publication: www.irs.gov/pub/irs-tege/eotopica93.pdf which discusses for-profit gym control of nonprofit booster clubs. Harvey Mechanic...

Nonprofit Law: non for profit business limitation, unrelated business income, irs gov
unrelated business income, irs gov, harvey mechanic: They can open a business but, depending upon the other work that they are doing, they could lose their exemption or they would have to pay taxes as it appears to be what is called unrelated business. www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598...

Nonprofit Law: non-profit cheer car wash fundraiser suggested donation, car wash fundraiser, irs gov
car wash fundraiser, irs gov, irs 501 c 3: You can list suggested donation amount, but unless the organization is a 501(c)(3) organization donors may not deduct the donations from their taxes. To find out if an organization is exempt you can go to www.guidestar.org (free registration required) and...

Nonprofit Law: non profit cheer gym funds, harvey mechanic, irs rules
harvey mechanic, irs rules, attorney at law: The whole operation of that non-profit is not in accordance with IRS rules. I suggest you read www.mediamax.com/harvey108/Hosted/boost.txt Anyway, refunds are not required unless you had some previous arrangement. Thank you, Harvey Mechanic Attorney...

Nonprofit Law: non-profit corporation move, harvey mechanic, registered agent
harvey mechanic, registered agent, irs: It will safe your organization the time and money of applying again with the IRS for the exemption determination if you simply register in Georgia as a foreign corporation. You will only need to maintain a registered agent in California. Harvey Mechanic...

Nonprofit Law: non-profit donations by Corporations, harvey mechanic, www irs gov
harvey mechanic, www irs gov, profit donations: Generally corporations may deduct from their gross taxable income up to 10% for their charitable donations to qualified charities. See page 10 of IRS Publication Instructions for Forms 1120 and 1120-A at: http://www.irs.gov/pub/irs-pdf/i1120_a.pdf ...

Nonprofit Law: non profit federal taxes on capital gains, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, irs publication: Do you mean 501(c)(3) organization? If so, you would be subject to the rules of unrelated debt-financed property sales or other unrelated business income rules which you can read at: IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations...

Nonprofit Law: non profit fraud, harvey mechanic, irs
harvey mechanic, irs, attorney at law: Besides me threatening them with my letter, you would be able to sue them or, and its a low possibility, get the Attorney General in the State of that other person to go after him or her. If you want me to send them a letter you would need to contact me directly...

Nonprofit Law: Can a non profit funds be placed into a (special project)?, harvey mechanic, irs 501 c 3
harvey mechanic, irs 501 c 3, baseball organization: Yes your organization can definately save up funds for the baseball field purchase and development (unless your internal documents like Articles of Incorporation or Bylaws somehow have a clause prohibiting such. I am assuming your organization has already...

Nonprofit Law: non-profit group split, harvey mechanic, owing money
harvey mechanic, owing money, profit status: Please give me the URL of your website and then I will get back to you about the linking of my website. Until then you can refer people by that e-mail address that I gave to you... hmechanic@excite.com which you should use to inquire as to my rates for work...

Nonprofit Law: non-profit hiring laws, harvey mechanic, private benefit
harvey mechanic, private benefit, 5013c: The forum is only for federal questions regarding nonprofit organizations as I have explained in my profile. There is no federal requirement that a 501(c)(3) organization post job openings or go through an interview process. There are some regulations relating...

Nonprofit Law: non profit international link-up, irs gov, harvey mechanic
irs gov, harvey mechanic, loose affiliation: If you actually merge, then your organization would legally responsible for any actions of the organzation and would be subject to lawsuits. Otherwise, if you just form a loose affiliation, then the IRS ruls only require that you oversee the funds that you...

Nonprofit Law: non-profit LLC in Ohio, harvey mechanic, www irs gov
harvey mechanic, www irs gov, private shareholders: I may be able to check the Ohio code for you, but first you should review what I have below and get back to me if you still think that you would be interested. ------ The IRS grants exemption to LLCs that are properly organized and operated. However,...

Nonprofit Law: non profit LLC, harvey mechanic, www irs gov
harvey mechanic, www irs gov, limited liability company: The principle of limited liability (as the LL in LLC refers to limited liability) meaning that the owners of the LLC, called members, are protected from liability for acts and debts of the LLC. http://en.wikipedia.org/wiki/Limited_liability_company However,...

Nonprofit Law: non profit law, harvey mechanic, full disclosure
harvey mechanic, full disclosure, attorney at law: No, your written referred to payment that was based upon 20%, which I assume means 20% of the profit and that would be not allowed, for nonprofit mean no one gets a payment based upon profits, especially a related person or entity. Thank you. Harvey...

Nonprofit Law: non-profit law, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, board elections: There would only be a limitation by your Articles of Incorporation and Bylaws and State law. As far as I know, no state has a limitation (although some require Board elections every year). If you give me your state, then I can refer you to the right Chapter...

Nonprofit Law: non-profit law, harvey mechanic, watseka
harvey mechanic, watseka, attorney at law: If the designation was done correctly, it is, in fact, enforceable as much as any other contract is enforceable. Therefore, they should not be diverted to the general fund if there was a designated gift twoard a buliding fund or a carpet fund. Thank you....

Nonprofit Law: non-profit laws, sonoma county conservation, harvey mechanic
sonoma county conservation, harvey mechanic, material misrepresentation: The U.S. Supreme Court has struck down laws that limit the fund-raising expenses of nonprofits because of the first amendment to the U.S. constitution. Unless the fund-raisers make some material misrepresentation, they are not liable. But what I do, when...

Nonprofit Law: non-profit llc, ftb ca gov, harvey mechanic
ftb ca gov, harvey mechanic, www irs gov: I know California allows it. http://www.ftb.ca.gov/forms/05_forms/05_3500Bk.pdf page 3 right column middle Someone else from Washington State a few months ago asked the same question and I convinced them that there was no advantage over the normal nonprofit...

Nonprofit Law: Does non profit need 501(c)(3)?, harvey mechanic, internal revenue service
harvey mechanic, internal revenue service, income tax deduction: Federal income taxes are not paid on assets. If the donors wish to receive a federal income tax deduction according to federal law, the organization would need to obtain IRS exemption. From what you have informed me, unless the organization is doing substantial...

Nonprofit Law: non profit org for sale, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, profit org: You will need to look in the Articles of Incorporation and that will have what subsection of the IRS 501(c) it is incorporated under. Then get back to me. If it is a 501(c)(3) it is not allowed that the members divide the assets. For some other types it...

Nonprofit Law: non-profit org. selling property, harvey mechanic, 000022
harvey mechanic, 000022, findlaw: Some states require that any nonprofit first obtain court approval before selling real estate but I have checked at: caselaw.lp.findlaw.com/txcodes/bo.002.00.000022.00.html and that is not there. In the alternative is about 60% of the way down: §...

Nonprofit Law: When is a non-profit organization not considered a non-profit organization?, harvey mechanic, nonprofit status
harvey mechanic, nonprofit status, unrelated business: As long as the church is still operating, it may have as much rental income as it can get and it will not lose its exempt nonprofit status (rentals along with royalties are allowed without any taxes that are called unrelated business taxes). Thank you,...

Nonprofit Law: non profit organization (private school), harvey mechanic, s corporation
harvey mechanic, s corporation, attorney at law: I don t quite understand. Are you setting up a U.S. corporation? If so, in which state are you incorporating? I only deal with U.S. law so, if you are not incorporating in the U.S. I would not be able to help you. Harvey Mechanic Attorney at La...

Nonprofit Law: non profit organization selling property, harvey mechanic, hotmail
harvey mechanic, hotmail, title 15a: New Jersey - TITLE 15A CORPORATIONS, NONPROFIT has the following relevant laws that can be found at: http://tinyurl.com/ueex6 otherwise known as: http://lis.njleg.state.nj.us/cgi-bin/om_isapi.dll?clientID=19760041&Depth=2&depth=2&expandheadings=on&headingswithhits=on&hitsperheading=on&infobase=statutes.nfo&record={4F16}&softpage=Doc_Frame_PG42...

Nonprofit Law: non profit organization vs incorporate, harvey mechanic, hotmail
harvey mechanic, hotmail, c corporation: Nonprofit organization means nonprofit corporation or nonprofit association . It does not refer to a C corporation. I do know of some buildings in New York City that are only for nonprofits so, you ready should check the exact wording in the lease....

Nonprofit Law: non profit organizations, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, malfeasance: Not unless a state law precludes that and I have never seen any such state laws. States usually do not much restrict the management of nonprofits but holds the Board of Directors responsible (along with any individual officer involved) for any malfeasance....

Nonprofit Law: non profit in orlando fl, harvey mechanic, hotmail
harvey mechanic, hotmail, 501c 3: It is cheapest to do it yourself and next cheapest to have an online service that will not address any issues that may be complicating or that you may have overlooked. I highly recommend a detailed consultation with an attorney who is very experienced in...

Nonprofit Law: a non-profit owned by a coroporation, private foundation status, harvey mechanic
private foundation status, harvey mechanic, www irs gov: No entity owns a nonprofit corporation. It is, however, controlled by the Board of Directors, and the IRS likes to see, for public charities, a board that shows public control, not from one corporation. However, one corporation or one individual, can set...

Nonprofit Law: non-profit to pay for graduate school., harvey mechanic, www irs gov
harvey mechanic, www irs gov, scholarships for graduate school: No, the IRS does not grant exemption to organizations that give funds to named individuals or to a small group. You may be interested to read www.irs.gov/pub/irs-pdf/p3833.pdf starting on page 5 Charitable Class Thank you, Harvey Mechanic Attorney...

Nonprofit Law: Is generating profit different from distributing profit, harvey mechanic, critical base
harvey mechanic, critical base, generating profit: Right. Nonprofits may not distribute profits to stakeholders nor may they give more than reasonable salaries. The other difference is that the IRS has approved the organization s purposes and operations as in the public benefit without any substantial private...

Nonprofit Law: non-profit or profit?, unrelated business income, irs gov
unrelated business income, irs gov, sustainable business practices: If the end-of-the-year trips are actually educational in nature according to IRS rulings, then the fund-raising business would qualify for non-profit status only if it was organized as a booster club nonprofit corporation and then obtained IRS exemption determination....

Nonprofit Law: non profit property owners assoc., harvey mechanic, profit tax
harvey mechanic, profit tax, new organization: A nonprofit organization can not be changed into a for-profit organization. A nonprofit could only dissolve and a new organization could be established that is a for-profit corporation. Anyway, you would need to look at the covenants in your deed to find...

Nonprofit Law: non profit records, youth sports league, harvey mechanic
youth sports league, harvey mechanic, league finances: The annual Form 990 is required by the IRS to be available for the public to obtain a copy. Other than that, you would need to look at the organization s Articles and Bylaws to determine who would have access to the other financial records. Thank you....

Nonprofit Law: Can a non-profit rent facitlites to a for-profit?, irs gov, unrelated business taxable income
irs gov, unrelated business taxable income, harvey mechanic: When I referred in my original answer to renting to a nonprofit organization, that meant to a nonprofit 501(c)(3) organization that is going to use the space for one of its exempt purposes. Simply because they charge fees does not change my earlier answer....

Nonprofit Law: non profit rental, harvey mechanic, dhcr
harvey mechanic, dhcr, apartment building: The forum is only for federal questions regarding nonprofit organizations as I have explained in my profile, but I can lead you to http://www.housingnyc.com/html/resources/faq/rentstab.html which has contacts for you to find out what you need to know. However,...

Nonprofit Law: non profit selling real estate property, harvey mechanic, stipulations
harvey mechanic, stipulations, attorney at law: Some states have procedures that need to be followed for nonprofits selling real estate and those State laws would need to be followed no matter what you put into your bylaws. If you give me your state I may be able to direct you. Other than that, you...

Nonprofit Law: non profit transfer of donation, harvey mechanic, nonprofit mission
harvey mechanic, nonprofit mission, exempt activities: You should not get involved unless your organization can legitimately give grants to that club as part of your exempt activities. I am basing this on your last option (the others were worse). In your last option you wrote that you were going to donate the...

Nonprofit Law: non-profit withholding funds, harvey mechanic, attorney at law
harvey mechanic, attorney at law, fundraisers: It appears that there is only one corporation and you are a unit of that corporation so the funds are controlled by the Board of Directors of that corporation, but that Board is certainly subject to contracts with your unit and any contract with the donor...

Nonprofit Law: non profit, irs publication 557, www irs gov
irs publication 557, www irs gov, irs service: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations you may want to first incorporate with at least 3 unrelated directors (some state statutes allow less than 3 members of the Board, so if you are...

Nonprofit Law: How many non-profits in America, harvey mechanic, many nonprofit organizations
harvey mechanic, many nonprofit organizations, foundationcenter: According to the NCCS Table Wizard, there are currently nearly 1.4 million nonprofit organizations in the United States. http://foundationcenter.org/getstarted/faqs/html/howmany.html I only deal with the United States, but I am sure you can find out by...

Nonprofit Law: non profits bank account limits, harvey mechanic, public charity
harvey mechanic, public charity, profit 501c: I am assuming that your organization is a 501(c)(3) organization that is a public charity. In that case, you can save as much as you want just so you maintain your substantial exempt sports activities. Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: non-profits investing in for-profit companies: restrictions?, harvey mechanic, speculative investments
harvey mechanic, speculative investments, risky investments: You do not need any special wording. You just need to make sure that your investments are passive and not risky investments as Nonprofit management needs to oversee the funds of a Nonprofit in a fiduciary capacity (no highly speculative investments). I would...

Nonprofit Law: non profits & its subsidiary, harvey mechanic, private benefit
harvey mechanic, private benefit, public benefit: 1. Yes as long as the compensation is no more than reasonable. 2.Yes, as long as the organization is not appearing then to the IRS that it is for a private benefit instead of exclusively for a public benefit. Harvey Mechanic Attorney At Law Harvey108@hotmail.com...

Nonprofit Law: non-profits, harvey mechanic, 501 c 6
harvey mechanic, 501 c 6, administrative efficiency: The combining that you are referring to appears to be that you want to end up with one corporation. Merger involves the integration of all programmatic and administrative functions of multiple organizations, to increase the administrative efficiency and/or...

Nonprofit Law: non-proift building development, harvey mechanic, profit entities
harvey mechanic, profit entities, excess profits: I can not answer your question definitively until I receive a lot more details. There are many nonprofits that develop their own real estate and do not have any adverse tax consequences. I would need to go into the details of your operation and that would...

Nonprofit Law: non tax exempt non profit, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: The forum is only for federal questions regarding nonprofit organizations as I have explained in my profile. The IRS is the organization that gives 501(c)(3) organization status for allowing donors to deduct donations, not the state. I do see what you are...

Nonprofit Law: nonprofit board term limit, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, nonprofit board: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. However, you can see at http://caselaw.lp.findlaw.com/cacodes/corp.html starting around section 5210 the sections relating to the Board...

Nonprofit Law: nonprofit busines, harvey mechanic, public charity
harvey mechanic, public charity, private benefits: If it is a public charity (not a private foundation) the organization can hire anyone but not pay more than what would be reasonable. However, the IRS may not give exemption if it appears that the nonprofit is operating for private benefits. Harvey Mechanic...

Nonprofit Law: nonprofit charges at door, harvey mechanic, attorney at law
harvey mechanic, attorney at law, misrepresentation: The term suggested donation is, I believe, that anyone can give less that that amount that is suggested and be treated just like someone who gives the suggested amount. If the nonprofit actually wants to have a minimum required amount, then they should...

Nonprofit Law: nonprofit/charitable org, harvey mechanic, federal income taxation
harvey mechanic, federal income taxation, www irs gov: You may obtain exemption from federal income taxation by becoming a 501(c)(y) organization, like a social club. http://www.irs.gov/irm/part7/ch10s10.html However your expenses would not be inconsequential. You would want to first incorporate with at...

Nonprofit Law: Theory for Exemption for Sports Team, harvey mechanic, irs code
harvey mechanic, irs code, nonprofit purpose: Sorry, I did not mean that you needed to have two different organizations, one a booster club and another a team. You can have a team only and it can be run by the Board of Directors as the only voting members. The basis of exemption would be, as an example...

Nonprofit Law: nonprofit corporaion, harvey mechanic, tax exempt status
harvey mechanic, tax exempt status, incorporation papers: It depends if you want a corporation or an association and you would need to have the matching type of Articles, i.e. for an Association they would be Articles of Association. For a Corporation, they would be Articles of Incorporation. For The name is...

Nonprofit Law: nonprofit - environment of agency, harvey mechanic, nonprofit environment
harvey mechanic, nonprofit environment, articles of incorporation: The Board of Directors of a nonprofit are not required to release information except when the law or their Articles of Incorporation or Bylaws require it. I know of no law that would require them to release information regarding the environment of the agency....

Nonprofit Law: nonprofit foreign funding, harvey mechanic, registered agent
harvey mechanic, registered agent, attorney at law: You don t need to be living in the State where the organization is incorporated but you do need someone there to act as the registered agent for service of process. What you plan is a special type nonprofit, i.e. a U.S. nonprofit that is funding a foreign...

Nonprofit Law: nonprofit functioning in various states, harvey mechanic, original office
harvey mechanic, original office, attorney at law: No separate exemption status but the organization needs to register with the new State s office (usually Secretary of State s office) as a out-of-state (called foreign corporation) wanting to business in that state as a nonprofit. The original office can remain...

Nonprofit Law: nonprofit law, brooklyn law school, e mail address
brooklyn law school, e mail address, harvey mechanic: Several law schools, including Stanford and University of Michigan have courses in Nonprofit law, but most law schools do not offer such course. However, most lawyers practicing in this area became lawyers without having taken any courses in Nonprofit law...

Nonprofit Law: nonprofit by laws, public disclosure requirements, irs gov
public disclosure requirements, irs gov, harvey mechanic: Nonprofit organizations need to show any person upon request the bylaws as those were required in the 1023 or 1024 exemption application. FAQs About the Exempt Organization Public Disclosure Requirements www.irs.gov/charities/article/0,,id=96430,00.html...

Nonprofit Law: nonprofit org, harvey mechanic, internal revenue service
harvey mechanic, internal revenue service, nonprofit org: There are different types of nonprofits, depending upon their 501(c) designation, such as (c)(3) or (c)(6) so I need to know which type is indicated in your exemption letter from the Internal Revenue Service. Thank you, Harvey Mechanic Attorney At...

Nonprofit Law: nonprofit org.?, season ticket holders, harvey mechanic
season ticket holders, harvey mechanic, charitable donation: It appears that you want to receive tickets and then sell the tickets. But, if you do not want to be a charity, then the donors of the tickets would not receive any charitable donation so probably they would want to donate the tickets to the charity and you...

Nonprofit Law: nonprofit partner financial difficulties, harvey mechanic, nonprofit partner
harvey mechanic, nonprofit partner, articles of incorporation: Don t use the word partner as that is not applicable in a nonprofit corporation. Neither is the word agency . If she is not a signer on the corporate bank account and is not authorized to use the credit card neither you nor your corporation are liable for...

Nonprofit Law: nonprofit procedure(s), harvey mechanic, irs rules
harvey mechanic, irs rules, articles of incorporation: 1. The assets of a nonprofit stay with the nonprofit unless it gives a grant to another 501(c)(3) organization or follows the IRS rules and state rules for dissolution, which are in the 501(c)(3) organization s Articles of Incorporation. 2. That is determined...

Nonprofit Law: nonprofit reports, irs form 990, harvey mechanic
irs form 990, harvey mechanic, www irs gov: The only annual report that I know that you may be required to complete is the IRS Form 990 for nonprofits which you can view and download at: www.irs.gov/pub/irs-pdf/f990.pdf Thank you. Harvey Mechanic Attorney at Law HMechanic@excite.co...

Nonprofit Law: nonprofit as a sham, harvey mechanic, irs rulings
harvey mechanic, irs rulings, financial ties: Sorry I passed over that question earlier. That would refer to arrangements such as contracts whereby a for-profit entity would be in both the social club and have some financial benefits. Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: nonprofit status, harvey mechanic, www irs gov
harvey mechanic, www irs gov, aka www: No problem unless he is running for office. If you want to read a lot of the details of political activity restrictions www.independentsector.org/programs/gr/lobbyguide.html The Nonprofit Lobbying Guide or from the IRS itself: http://tinyurl.com/2y286...

Nonprofit Law: nonprofits demanding candy sales, harvey mechanic, irs section
harvey mechanic, irs section, 501 c 3 organizations: Most universities are 501(c)(3) organizations as education is one of the main activities that are considered by the U.S. to be worthy of 501(c)(3) exemption. A sports team can be considered by the IRS to have a substantial physical educational purpose and...

Nonprofit Law: Obligations for Financial Reporting, national center for nonprofit boards, harvey mechanic
national center for nonprofit boards, harvey mechanic, sbot: Yes. The Board of Directors is required by state law to have access to all of the financial records of an organization. I suggest that you read the listing at: http://www.nsba.org/sbot/toolkit/EfBoards.html which is from the National Center for Nonprofit...

Nonprofit Law: Obtaining 501(c)3 after formation, harvey mechanic, high school booster club
harvey mechanic, high school booster club, holiday bazaar: Better to request exemption back to the date of incorporation, as long as you are willing to present the financial figures back to then. The IRS, however, may not want to give that much retroactively, but you can try for it. You wrote in your last paragraph...

Nonprofit Law: Online Nonprofit Financial Statements - TaxExemptWorld, harvey mechanic, form 1023
harvey mechanic, form 1023, exemption application: http://www.taxexemptworld.com/searching.asp?type=on has most organizations listed but only limited information. However, the organization is required to provide you with copies of its annual form 990 return and its form 1023 exemption application if...

Nonprofit Law: Open Meetings in Wisconsin, federal tax questions, figure skating club
federal tax questions, figure skating club, 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 tell you that there are no states that require open meeting except for governmental affiliated organizations. www.doj.state.wi.us/AWP/OpenMeetings/2005-OML-GUIDE.pdf...

Nonprofit Law: Open meeting law, harvey mechanic, 501c6
harvey mechanic, 501c6, judicial bodies: No, Under the Open Meeting Law, a public body includes the legislature, all boards and commissions of the state or political subdivisions and all multi-member governing bodies of departments, agencies, institutions and instrumentalities of the state or political...

Nonprofit Law: Open a Non-profit Organization, harvey mechanic, www irs gov
harvey mechanic, www irs gov, federal income taxes: 1. There are no limitations on how much a nonprofit can spend monthly. The other questions are outside of my expertise as they seem to deal with for-profit instead of non-profit organizations. Thank you. Harvey Mechanic Attorney at Law Harvey108@hotmail.co...

Nonprofit Law: Operating a 501c3 under a seperate umbrella, irs gov, harvey mechanic
irs gov, harvey mechanic, gymnastics team: I was assuming that T&T group had already their own bylaws before you drafted the second set of bylaws and that is why I wrote about two sets of bylaws not be allowed. No, you are not your own charitable organization until you organization as a nonprofit...

Nonprofit Law: Organization of a not for profit company, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, public charities: No, but it can hold all of the stock of a for-profit company. This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. Other issues are there for other types of nonprofits. Harvey Mechanic Attorney...

Nonprofit Law: obtaining 501c status, irs publication 557, unrelated business income
irs publication 557, unrelated business income, 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 stating that you are incorporating under...

Nonprofit Law: offering financial aid and scholarships, harvey mechanic, www irs gov
harvey mechanic, www irs gov, form 4506 t: Yes, and I suggest that you have the transcript instead of a copy provided by the taxpayer. The taxpayer who presents his or her own copy may not be giving you what they filed with the IRS. http://www.irs.gov/pub/irs-pdf/f4506t.pdf Request for Transcript...

Nonprofit Law: ownership in for-profit business, harvey mechanic, ownership percentage
harvey mechanic, ownership percentage, passive investment: A nonprofit organization may make a passive investment in pretty much any kind of investment, just so it is not highly speculative. However, the investment must be wise for the nonprofit and not for the benefit mostly of the for-profit (as when the for-profit...

Nonprofit Law: Paperwork required, irs publication 557, wa state secretary of state
irs publication 557, wa state secretary of state, harvey mechanic: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations you may want to first incorporate with at least 3 unrelated directors (or start with less than three but plan to get up to 3 soon) in your State...

Nonprofit Law: Parent association fundraising - school wnating to use funds for other than stated purpose, harvey mechanic, school advisory committee
harvey mechanic, school advisory committee, designate school: It may depend on whether your Parent Association is separately incorporated from the school. Please let me know and then I will get back to with the answer to your question. I am assuming that there is nothing in your Association s Articles of Incorporation...

Nonprofit Law: Parent Committee, irs publication 557, federal civilian employees
irs publication 557, federal civilian employees, www irs gov: In order to have a qualified nonprofit and have donations to the organization allowed as deductible by the donors according to Internal Revenue (IRS) Service regulations you may want to first incorporate with at least 3 unrelated directors (or start with...

Nonprofit Law: Parent Support Group -, irs statement, harvey mechanic
irs statement, harvey mechanic, competition uniforms: No, if you want to have a boys booster club, there should be no requirement that you join the girls booster club. If you read the IRS article relating to booster clubs and you do not have enough to deal with the for profit club, I highly recommend a detailed...

Nonprofit Law: Parent / Umbrella org and NFP subsidaries, harvey mechanic, profit entities
harvey mechanic, profit entities, articles of incorporation: Any entity can be affiliated in that way with a nonprofit. In this forum I do not give advice to for-profit entities. I would need to go into the details of your operation and that would be beyond the scope of this free service, but, if you are interested...

Nonprofit Law: Parlimentary Procedure, harvey mechanic, parlimentary procedures
harvey mechanic, parlimentary procedures, property owner: For property owner s association you would need to consult your state law, as almost every state has details as to the governance of property owner s associations. I am familiar with parlimentary procedures, but the state law is what should be consulted first....

Nonprofit Law: Pass Through/Flow Through Dollars, harvey mechanic, www irs gov
harvey mechanic, www irs gov, charitable donations: Your exemption application may not have included such purposes and projected expenditures. Exempt organizations determination letters state that if its mode of operation changes it must notify the IRS of the change so that the IRS can determine the effect...

Nonprofit Law: Paying coaches fees for competition, harvey mechanic, competition fees
harvey mechanic, competition fees, hotel food: I don t know how you concluded that the coach should meet their own travel expenses. It]f the 501(c)(3) organization decides that it wants to pay certain coaches expenses that is permitted. I suggest you read http://tinyurl.com/2cf9dn that would mention reasons...

Nonprofit Law: Paying owners, harvey mechanic, reimbursements
harvey mechanic, reimbursements, attorney at law: They are not called owners, but yes, they can receive a salary, but no more than is reasonable. Also they can be reimbursed for funds that they put into the organization and those reimbursements need to be approved by the other Directors. Harvey Mechanic...

Nonprofit Law: Pension Protection Act and its effect on 509(a)(3) Organizations, pension protection act, harvey mechanic
pension protection act, harvey mechanic, nongovernment organization: The IRS still has on its site: Support or Benefit of a Foreign Organization. The fact that a supported organization is a foreign nongovernment organization, rather than a domestic organization, does not prevent it from being an IRC 509(a)(1) or (2) organization...

Nonprofit Law: Pledge, harvey mechanic, service offered through
harvey mechanic, service offered through, local college: Yes, that is usually enforcable as a promise to pay, just like a normal contact, but this goes under the specific heading charitable subscriptions . I would need to look at the exact writing on that card in order to tell you for sure at that would be something...

Nonprofit Law: Out of Pocket Expenses, irs publication 526, husband video tapes
irs publication 526, husband video tapes, www irs gov: Yes, a letter from the organization detailing the event and service provided suffice (with his receipts attached).IRS Publication 526 Charitable Donations http://www.irs.gov/pub/irs-pdf/p526.pdf on page 5 left column middle under Out-of-Pocket Expenses...

Nonprofit Law: Police Association 501 C3, irs forms, harvey mechanic
irs forms, harvey mechanic, treasuer: No that would not be proper. But there can be a fund set up for people to donate to and understand that they will not be getting deductions for such donations and that could be given as a gift. Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: Possible Fraud, irs web page, public disclosure requirements
irs web page, public disclosure requirements, irs gov: They are required to give you certain information upon your request. In fact, FAQs About the Exempt Organization Public Disclosure Requirements www.irs.gov/charities/article/0,,id=96430,00.html To look for organizations eligible to receive tax-deductible...

Nonprofit Law: Possible Non-Profit Fraud, attorney generals office, harvey mechanic
attorney generals office, harvey mechanic, misappropriation of funds: The Attorney General s Office would not get involved unless you had evidence of misappropriation of funds. If you don t have such evidence, then an attorney would be the next best choice. Thank you. Harvey Mechanic Attorney at Law Harvey108@hotmail.co...

Nonprofit Law: President-for-life, harvey mechanic, illinois general
harvey mechanic, illinois general, corporation act: I am assuming that you are referring to a nonprofit that is not a religious non-profit. http://tinyurl.com/8776o is the Illinois General Not For Profit Corporation Act of 1986. Then click on Article 8. Directors and Officers and on that page that opens,...

Nonprofit Law: Private foundation, nonprofit, private nonprofit foundation, harvey mechanic
private nonprofit foundation, harvey mechanic, arbitration clause: It appears that you are referring to an arbitration clause and the lease mentions certain ways that disputes will be considered. I do not see any problem with that, per se, although, unless I see more of the lease, I could not decide whether litigation in...

Nonprofit Law: Private Gym Booster Club, irs gov, harvey mechanic
irs gov, harvey mechanic, internal revenue service: It may be possible but you would need to comply with IRS regulations. You can read: http://www.irs.gov/pub/irs-tege/eotopica93.pdf A. ATHLETIC BOOSTER CLUBS: ARE THEY EXEMPT? by Debra Cowen and Gerald Sack of the Internal Revenue Service. Thank you....

Nonprofit Law: Professional Fund-Raisers, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, www irs gov: The terminology is professional fund-raiser and they are regulated in California by the Attorney General s Office. This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. However, I can give you...

Nonprofit Law: For-Profit Affiliation With Non-Profit, harvey mechanic, fundraising initiatives
harvey mechanic, fundraising initiatives, literary workshops: Yes to all of those 3 questions except that the IRS scrutinzes such relationships to make sure whether the entity does not have substantial private benefits in place of community or public benefits. That determination is made by reviewing all of the financial...

Nonprofit Law: None Profit or just a club., irs gov, harvey mechanic
irs gov, harvey mechanic, irs rules: You could form a nonprofit corporation under IRS rules for social clubs 501(c)(7). Donations to it would not be deductible, but the organization is tax exempt. http://www.irs.gov/irm/part7/ch10s10.html Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: For Profit Posing as a Non Profit, harvey mechanic, current assets
harvey mechanic, current assets, worng: The IRS could sanction them with fines and tax penalties, yes. If someone tried to take the name they are using and which they might claim common law trademark protection, they may have an action against the new user for trademark infringement and cause the...

Nonprofit Law: Not-for-Profit Question, irs publication 557, federal tax questions
irs publication 557, federal tax questions, tax exempt corporation: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. 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...

Nonprofit Law: Prohibited Inurement, luncheon forums, www irs gov
luncheon forums, www irs gov, political debates: Yes, that obviously is an inurement issue unless the organization is considering the use of the gift cards by the President as his reasonable compensation for his services rendered which is taxable and reportable. As for gifts to staff or members, those...

Nonprofit Law: Proof of non profit organization, irs gov, state corporations division
irs gov, state corporations division, harvey mechanic: Well, from the State that would be usually the Secretary of State Corporations Division. As for the IRS...An officer of your organization should call the IRS Exempt Organizations unit in Cincinnati at 1-877-829- 5500, 2,4 to request an updated exemption...

Nonprofit Law: Proxies, articles of incorporation, nonprofit corporations
articles of incorporation, nonprofit corporations, fact c: I do not know which Chapter you were quoting but I do not believe that to be applicable to Nonprofit Corporations in Texas as: § 22.160. VOTING OF MEMBERS. (a) Each member of a corporation, regardless of class, is entitled to one vote on each matter...

Nonprofit Law: Proxies and HOA voting, property owners associations, association bylaws
property owners associations, association bylaws, xies: You would need to review the bylaws of the HOA as well as the Texas Law which is at: http://www.capitol.state.tx.us/statutes/pr.toc.htm go down to section 204 are the sections that have regulations about Property Owners Associations such at 204.010:...

Nonprofit Law: Proxy Voting By Board Members in NY, harvey mechanic, certificate of incorporation
harvey mechanic, certificate of incorporation, proxy vote: New York Not for Profit law (NPCL) section 609 provides: § 609. Proxies. (a) Except as otherwise provided in the certificate of incorporation or the by-laws: (1) Every member entitled to vote at a meeting of members or to express...

Nonprofit Law: Proxy Voting In CA Non-Profit Organization Board of Directors, public benefit corporations, california corporations code
public benefit corporations, california corporations code, corporations law: Section 5211 of the California Corporations Code deals with the meetings of the Board of Directors of Public Benefit Corporations. Proxy voting by the Board is not mentioned there. A nonprofit organization of Veterans groups writes: Attendance at board...

Nonprofit Law: PTA Schedule A pt IV, private foundation status, harvey mechanic
private foundation status, harvey mechanic, filing an amended return: Well, unless the PTA is a school, and I believe you have indicated that it is not, then it may be that #12 is correct. According to proper procedures you would benefit by filing an amended return, but I would think that, in the event of an audit, as long...

Nonprofit Law: PTO ISSUE, harvey mechanic, tax exempt status
harvey mechanic, tax exempt status, school insurance: I don t know any sites that specifically address PTO s (whether independent or not). As for nonprofits in general, the reason you would want to be independent is to control the PTO, but as a new organization you may find it harder to convince donors to give....

Nonprofit Law: PTO at Private school w/ 501(c)(3) status., harvey mechanic, tax exempt status
harvey mechanic, tax exempt status, private institution: You don t need to incorporate separately if you don t mind having the Board of the school having the control of your organization. As it would then be a committee of the private school s corporation, its rules would not be called bylaws as a corporation may...

Nonprofit Law: Public Charity Vs Private Foundation, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: Yes, it appears that you would qualify as a Public Charity - as described at IRC 509(a)(1) and 170(b)(1)(A)(vi)—an organization that receives a substantial part of its financial support in the form of contributions from publicly supported organizations,...

Nonprofit Law: Public Charity vs. Private Foundation, irs publication 557, 501c3 application
irs publication 557, 501c3 application, irs gov: The IRS will need to look to your projections for this year and the next few years to determine whether yours is a public charity, so what you do this year is not so significant. You may want to inform the other nonprofit that they may want to review with...

Nonprofit Law: Purchase of Property by Non-profit, harvey mechanic, corporate insider
harvey mechanic, corporate insider, rare plants: I don t know where you got the idea that a nonprofit can only pay the fair market value for real estate. However, they can not pay more than the fair market value if the nonprofit is purchasing from a corporate insider, though. Let me know if the sale is...

Nonprofit Law: parent booster club, harvey mechanic, cheerleading gym
harvey mechanic, cheerleading gym, star cheerleading: If the existing 501(c)(3) organization allows you to work under their aegis, you can fund raise for their organization and that would not change their 501(c)(3) status as long as you operate properly. I suggest you read www.mediamax.com/harvey108/Hosted/boost.txt...

Nonprofit Law: Can two people from the same family be on the 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 have not seen any states that prohibit having a family having a minority control of a nonprofit organization. Harvey Mechanic...

Nonprofit Law: permernant bars?, harvey mechanic, alien fiance
harvey mechanic, alien fiance, attorney at law: This is the type of issue that depends upon the individualfacts of his case and you can contact me directly for that as I and you would not want all of his details on the internet. Thank you. Harvey Mechanic Attorney at Law Harvey108@hotmail.com ...

Nonprofit Law: political activities of nonprofit organizations, harvey mechanic, www irs gov
harvey mechanic, www irs gov, uscode: 26 USC section 4911 http://uscode.house.gov/download/pls/26C41.txt and 26 USC section 501(h). http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000501----000-.html Section 501(h) provides information on electing http://www.irs.gov/charities/charitable/article/0,,id=120703,00.html...

Nonprofit Law: political party, harvey mechanic, irs
harvey mechanic, irs, nonprofit organization: Each State has their requirements so you would need to contact each State if you want to be on the ballot. If you don t want to be on the ballot yet you can set up a nonprofit organization in your State and then obtain IRS federal exemption. What State are...

Nonprofit Law: potential conflict of interest, harvey mechanic, musical theatre performance
harvey mechanic, musical theatre performance, sole proprietor: There appears to be somewhat of a conflict of interest here, but the real issue with nonprofits is whether an insider of the nonprofit is receiving substantial benefit at the expense of the nonprofit and that may be the case in your example. Such nonprofits...

Nonprofit Law: pregnancy- non profit law, harvey mechanic, f1 visa
harvey mechanic, f1 visa, visa student: You should consult with the foreign students adviser at your school but for the F1 visa that is not determined at all about your children. You only have to maintain your full time class schedule. You can get a birth certificate from the county where the birth...

Nonprofit Law: president makes purchase without board approval, harvey mechanic, several thousand dollars
harvey mechanic, several thousand dollars, articles of incorporation: The Articles of Incorporation and Bylaws and any resolutions would need to be reviewed to see the authority of the president. I suggest that the Board may want to change the resolution on file with the Bank to require two signatures on checks in any amount...

Nonprofit Law: Is not for profit appropriate?, harvey mechanic, www irs gov
harvey mechanic, www irs gov, deductible status: If you want a nonprofit with tax deductible status, your group would need to be sufficiently larger for the IRS to grant such status. You may be interested to read www.irs.gov/pub/irs-pdf/p3833.pdf starting on page 5 (which is page 7 of the pdf file) Charitable...

Nonprofit Law: not for profit coffeehouse, federal tax questions, social entreprenuership
federal tax questions, social entreprenuership, public charities: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. You are referring to a business not a charity. Back in 1950 and 1969 the U.S. Congress decided to change long-standing law in making the...

Nonprofit Law: Not for profit controlling a for profit in a foreign country, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: 501(c)(3) organizations that are public charities may have for-profit holdings, as long as they maintain their substantial U.S. based educational activities. However, the university may have unrelated business income. See: www.irs.gov/pub/irs-pdf/p598.pdf...

Nonprofit Law: not for profit investing, excess benefit transaction, excess benefit transactions
excess benefit transaction, excess benefit transactions, harvey mechanic: A 501(c)(3) organization is supposed to make investments that are favorable for itself not at all looking to the benefit to its insiders and their companies. Investments are not supposed to be highly speculative. There may be a problem with Intermediate Sanctions...

Nonprofit Law: For-profit within a non-profit, harvey mechanic, irs regulations
harvey mechanic, irs regulations, 501 c 3 organizations: You don t have any problem. The church, however, would not be complying with IRS regulations for 501(c)(3) organizations such as they presumably are, as they should not be giving space to any for-profit business unless they receive at least the market rate...

Nonprofit Law: Not for profit Singles Club in Florida, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, florida statutes: You should amend your articles of incorporation to reflect the change, but probably no one is going to object (unless you have some Board member who is against the change) and if no one objects you won t have any problems. Thank you. Harvey Mechanic...

Nonprofit Law: not-for-profit singles club, harvey mechanic, member objects
harvey mechanic, member objects, married couples: Your extensive questioning wouold necessitate me reviewing your papers and application and State of Florida law and is beyong the scope of this particular forum. If you want me to do such consulation, on a fee bais, then you would need to send me copies of...

Nonprofit Law: For-profit subsidiary of a non-profit, harvey mechanic, tax exempt status
harvey mechanic, tax exempt status, public charity: 1. Yes 2. No, not unless the nonprofit gives up its substantial exempt activities 3. Yes. There are issues depending upon whether the nonprofit is a 501(c)(3) organization and whether it is a public charity. Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: Is not for profit the way to go if trying to get a grant?, harvey mechanic, mortgage documents
harvey mechanic, mortgage documents, art equipment: To be eligible to receive grants from most organizations you would first need to have a nonprofit organization that you work for. If you can not find an existing 501(c)(3) organization you would need to form one. Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: Not for profit, harvey mechanic, irs service
harvey mechanic, irs service, preventable diseases: This will not impact you legally as the United States is concerned as long as you avoid improprieties. In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations you may want to first incorporate with at least...

Nonprofit Law: proper form for tax deductable receipt, written disclosure statement, harvey mechanic
written disclosure statement, harvey mechanic, www irs gov: The Synagogue should give a receipt or a letter showing the name of the charity, the date of the contribution, and the amount of the contribution and if anything of value was given in return (and the estimated value of that). If the donor is giving more...

Nonprofit Law: property taxes, harvey mechanic, property tax exemptions
harvey mechanic, property tax exemptions, hotmail: The landlord would need to apply for and receive a partial exemption because the use of the building is for your church. Some states, however, do not allow property tax exemptions based on use instead of ownership and some do not allow partial exemptions....

Nonprofit Law: proxy HOA, mutual benefit corporations, harvey mechanic
mutual benefit corporations, harvey mechanic, california corporations: That bylaw would not be upheld by a Court in California if challenged as to allowing a non-member in a meeting. You are correct in that a proxy for voting purposes may only be given to another member and such proxy voting is allowed by California law specifically...

Nonprofit Law: proxy votes and board of directors, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, proxy votes: No, not unless specifically allowed in the Articles of Incorporation or Bylaws and, for some states, their code specifically addresses that issue, so, if you let me know the State, I may be able to steer you in the right direction to find that particular...

Nonprofit Law: pta donations, aclj org, harvey mechanic
aclj org, harvey mechanic, religious nonprofits: As long as an exempt 501(c)(3) organization s total donations added to their other lobbying activities for legislation are less than substantial , they are allowed to do so. Please read the section about 40% of the way down in the ACLJ Article at www.aclj.org/Issues/Resources/Document.aspx?ID=84...

Nonprofit Law: purchases for members, harvey mechanic, charitable activities
harvey mechanic, charitable activities, members services: T-shirts can be used as an advertising tool and, in that case, I don t think that there would be any restriction on that, but if their is no logo on the shirts, then that would be considered compensation to members which is only allowed in exchange for members...

Nonprofit Law: purchasing a house, harvey mechanic, profit group
harvey mechanic, profit group, benefactor: It appears that a donor is purchasing a house and then donating the house to the nonprofit, right? If so, then your Board of Directors, absent you or any related person, can decide to give you, as part of your compensation, the use of the facilities. ...

Nonprofit Law: Questionable giving, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, www irs gov: I don t deal with ethics in this forum. This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. From what you explained that activity is illegal and your church is violating IRS regulations with...

Nonprofit Law: Questions concerning 501 c 3 and cheerleading, irs gov, irs 501 c 3
irs gov, irs 501 c 3, irs publication: It is legal for you to pay the booster club for your uniforms, but then that is not considered a donation by you for income tax deductibility purposes. You do not have a right to see any of the invoices unless the booster club rules allow you such access....

Nonprofit Law: Just a question, harvey mechanic, charitable solicitation
harvey mechanic, charitable solicitation, irs: You can accept donations now but if the donors want to deduct the donations off of their U.S. income tax returns your organization will need to obtain exemption determination from the IRS. Your organization may need to comply also with some states charitable...

Nonprofit Law: question about scholarships for for-profit school, harvey mechanic, www irs gov
harvey mechanic, www irs gov, outright contributions: Yes. A 501(c)(3) organization could be set up to give scholarships to deserving students. See IRS Manual in 7.25.3.7.7 (02-23-1999) Scholarships at: http://www.irs.gov/irm/part7/ch10s04.html#d0e83862 Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: question, harvey mechanic, irs service
harvey mechanic, irs service, incorporating in california: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations you may want to first incorporate with at least 3 unrelated directors (California allows less than 3 members of the Board, so if you are incorporating...

Nonprofit Law: I have a quick question, harvey mechanic, exemption application
harvey mechanic, exemption application, determination letter: Earlier than that. When you have your organization incorporated you would be able to collect donations and the donors would be able to deduct from their taxes. The IRS exemption determination letter is retroactive to the date of incorporation as long as...

Nonprofit Law: RENTAL OF HOUSE ON CHURCH CAMP PROPERTY, harvey mechanic, private inurement
harvey mechanic, private inurement, tax exempt status: The church should only rent it out for at least market rates. Otherwise, there may be private inurment. Private inurement means benefit to an entity without it being a valid charitable beneficiary. That could jeoparize its exempt status with the IRS. ...

Nonprofit Law: Re-establish lapsed not for profit status?, harvey mechanic, profit arts organization
harvey mechanic, profit arts organization, mail: I don t understand what you mean by status was maintained until about 8 years ago. Unless the IRS notified the organization that it is no longer an approved 501(c)(3) organization, it is still such an organization. An officer of your organization should...

Nonprofit Law: Real Estate Nonprofit Laws, harvey mechanic, hotmail
harvey mechanic, hotmail, faculty projects: Yes, any such laws can be challenged under the taking clause of the 5th amendment. http://www.law.umkc.edu/faculty/projects/ftrials/conlaw/takings.htm You also may have other claims especially if you had a sales contract before that law became effective....

Nonprofit Law: Recommended number of the Board of Directors, harvey mechanic, incorrect assumption
harvey mechanic, incorrect assumption, buddhist temple: State courts get involved when there are legal disputes and religious doctrine is not involved, so they would have no problem interpreting the bylaws and Board requirements from now on. So, the State court is the proper venue if someone objects to what is...

Nonprofit Law: Recreation Cheerleading Organization, cheerleading organization, treasury reports
cheerleading organization, treasury reports, election method: Yes, bylaws are required for Nonprofit organizations such as the one you refer to. Board election method is usually specified in the Articles of Incorporation (and, if not there, then in the Bylaws). You can obtain a copy of the organization s Articles of...

Nonprofit Law: Recreational Club, harvey mechanic, tax exempt status
harvey mechanic, tax exempt status, internal revenue code: The Internal Revenue Code at section 501(c)(7) provides that that substantially all (around 85%) of a club’s activities must be for recreational purposes for its own members. Your plan for such income generation would bejeopardizing its tax exempt status....

Nonprofit Law: Recusal, harvey mechanic, club rents
harvey mechanic, club rents, articles of incorporation: It appears that your bylaws would allow some committee to report on the disputes between members, but it is a question whether this case is simply a dispute between members, but if it were, in any case, the final disposition is with the Board of Directors....

Nonprofit Law: Reduced Rental as Charitable Donation, irs publication 526, harvey mechanic
irs publication 526, harvey mechanic, www irs gov: No, the developer could not take any deduction for reduced rent - As explained at: http://www.abwe.org/give/ways_to_give/non_cash.asp You may not deduct reduced rent or rent-free housing you provide to an individual or family. However, you may deduct...

Nonprofit Law: Reducing Assessments, organzation, baseball team
organzation, baseball team, solicitations: You wrote, seems reasonable to think some of the proceeds could be applied to the dues and fees we have to pay . I would agree if that was a for-profit organization instead of a nonprofit. There is no 80.20 rule here. The issue is that the money credit...

Nonprofit Law: Refund, harvey mechanic, booster funds
harvey mechanic, booster funds, small claims court: You are correct in your first paragraph. However, small claims courts do not report their findings to the Internal Revenue Service so you may want to file and find out the result. I believe that you have a valid complaint, but this forum is not for answering...

Nonprofit Law: Refunding donations, harvey mechanic, www irs gov
harvey mechanic, www irs gov, filing an amended return: Erin, you may be legally obligated to issue a 1099 in refunding the donation. The instructions for issuing that document make it clear that if you generate income to an individual in excess of the current year minimum IRS value ($600) you have no choice...

Nonprofit Law: Refunds on targeted donations, harvey mechanic, domino effect
harvey mechanic, domino effect, water fees: Well, if it is established that fees are not refundable then the funds that have been raised would clearly not be refundable. It would not matter that the team decided to terminate the membership of the family, unless the policy on refunds indicated such....

Nonprofit Law: Registered Agent, harvey mechanic, charitable solicitation
harvey mechanic, charitable solicitation, registered agent: First, it is not proper to state, I m a nonprofit . It is proper if you state I run a nonprofit . In any case, it appears that the form for registering for charitable solicitation in new hampshire is at http://doj.nh.gov/charitable/pdf/nhct1.pdf and...

Nonprofit Law: Registering a Non-Profit in a New State, harvey mechanic, state department of assessments and taxation
harvey mechanic, state department of assessments and taxation, department of assessments and taxation: I see the foreign [meaning out-of=state] corporation qualification form at http://www.dat.state.md.us/sdatweb/forcp.pdf which is linked from http://www.dat.state.md.us/sdatweb/sdatforms.html and the State Department of Assessments and Taxation has some...

Nonprofit Law: Religious Non-Profit requirements, us immigration service, harvey mechanic
us immigration service, harvey mechanic, religious nonprofits: The religious worship services that you are referring to only applies to certain religious nonprofits, those called churches . If your organization has the IRS church designation I would suggest that you institute some satsangs or pujas (I have been working...

Nonprofit Law: Rental of Church Building, unrelated business income, irs gov
unrelated business income, irs gov, harvey mechanic: Rents are not taxable as long as the building is not debt-financed. www.irs.gov/pub/irs-pdf/p598.pdf IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations pages 14-19 on Unrelated debt-financed property. Harvey Mechanic...

Nonprofit Law: Rental Income from Church Owned Property, unrelated business income, unrelated business income tax
unrelated business income, unrelated business income tax, harvey mechanic: You are correct. The church s tax exempt status will not be affected by rental of space as long as the church maintains substantial religious services. Further, they will not need to pay unrelated business income tax on the rental income. If you need me...

Nonprofit Law: Rental property Debt-financed, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: There is tax and unrelated tax reporting. Page 9 of the IRS publication at: http://www.irs.gov/pub/irs-pdf/p598.pdf Called Tax on Unrelated Business Income of Exempt Organizations explains what those details are and you should consult that. Harvey...

Nonprofit Law: Renting College Auditorium, harvey mechanic, college board of trustees
harvey mechanic, college board of trustees, good news club: Past court decisions have generally supported the right of community religious groups to expect to be able to rent these rooms if they have previously been rented to secular groups. The U.S. Supreme Court decided 9 to 0 that discrimination solely directed...

Nonprofit Law: Required Number of Directors, harvey mechanic, board elections
harvey mechanic, board elections, attorney at law: You would need to read the bylaws and see if there is any provision for increasing the number of active members of the Board when the number goes below the minimum of 12 Directors. If not, there may be something in state law. That state law may even have...

Nonprofit Law: Requirement IRS Exemption Determination, harvey mechanic, irs 501 c 3
harvey mechanic, irs 501 c 3, gross receipts: You would not need to file the application for the IRS 501(c)(3) determination in certain circumstances.The following types of organizations may be considered tax exempt under section 501(c)(3) even if they do not file Form 1023. • Churches, including synagogues,...

Nonprofit Law: Return of donation from non-profit organization, acknowledgement letter, fiscal sponsorship
acknowledgement letter, fiscal sponsorship, sponsorship agreement: I did earlier suggest the wording that you should use and part of the reason that I gave my suggested wording so that it would not appear to be an attempt by your to extortion. Anyway I don t want to now get into the issue of what is extortion or what is not....

Nonprofit Law: Returning of non-profit donations, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: Well the whole operation appears to be done in violation of IRS rules on what is considered a donation. IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf see the bottom of page 5, of an example of what is not deductible,...

Nonprofit Law: Reverse Umbrella Status?, harvey mechanic, political influence
harvey mechanic, political influence, profit group: Yes. An organization that wishes to continue its political influence in the community, may establish a not-for profit group that would not have a political influence that would qualify under 501(c)(3) status. Harvey Mechanic Attorney At Law Harvey108@hotmail.com...

Nonprofit Law: Right to Prevent Review of Financial Transactions, public disclosure requirements, irs gov
public disclosure requirements, irs gov, harvey mechanic: They are correct -- unless there is something in the Articles of Incorporation or Bylaws, you only have a right to see certain documents, like the tax returns. FAQs About the Exempt Organization Public Disclosure Requirements www.irs.gov/charities/article/0,,id=96430,00.html...

Nonprofit Law: Roberts Rules, harvey mechanic, meeting the president
harvey mechanic, meeting the president, letter to the president: Adjournments of meetings need to be voted upon and other business should be allowed unless the meeting was called only for a particular purpose (according to your bylaws). Therefore, such a summary adjounment by the President appears to be illegal unless...

Nonprofit Law: Rolling money over to the next year, excess benefit transaction, excess benefit transactions
excess benefit transaction, excess benefit transactions, irs gov: Yes, if the individuals have received private inurement. Those are called intermediate sanctions. Excise Tax on Excess Benefit Transactions. Section 4958 imposes an excise tax on excess benefit transactions between a disqualified person and an applicable...

Nonprofit Law: Rules governing legislative lobbying by 501 (c)(3) organizations, harvey mechanic, www irs gov
harvey mechanic, www irs gov, tax exempt status: Lobbying is prohibited for 501(c)(3) nonprofits if that is a substantial part of their activities as you can see on page 45 of http://www.irs.gov/pub/irs-pdf/p557.pdf On the right column though is an exception, However, the term attempting to influence...

Nonprofit Law: Rules On A Rescue, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations you would want to first incorporate with at least 3 unrelated directors (some state statutes allow less than 3 members of the Board, so if you are...

Nonprofit Law: raffle, 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 will direct you to: http://myfloridalegal.com/ago.nsf/printview/BDB77A3C16237DA585256F660057E663 and the Florida code sections...

Nonprofit Law: raffle laws (i am completely ignorant to this please help), harvey mechanic, imageshack
harvey mechanic, imageshack, 501 c 3 organizations: That jpg displays so small I can not read any of the text. In any case, state laws preclude raffles except by certain 501(c)(3) organizations and other affiliated organizations. As you wrote I am raffling and you are not a nonprofit organization, then your...

Nonprofit Law: raffle rules across states, harvey mechanic, sweepstakes rules
harvey mechanic, sweepstakes rules, raffle rules: Each state has regulations regarding raffles and you would need to comply with all of the states regulations as they consider raffles as gambling. If you actually put suggested donation and allow someone a raffle ticket if they do not donate, then the...

Nonprofit Law: real estate, public benefit corporations, harvey mechanic
public benefit corporations, harvey mechanic, nonprofit public benefit: Nonprofit Public Benefit Corporations are controlled by California Code Sections beginning at 5110 atarting about 10% of the way down at: http://law.justia.com/california/codes/corp.html and starting at 5910 it deals with Sales of Assets. Harvey Mechanic...

Nonprofit Law: reasonable expenses vs. % to recipients, eligible recipients, scholarship fund
eligible recipients, scholarship fund, beneficiaries: No, there is no particular percentage. However, the IRS could srutinize your organization to make sure that it is set up for public, not private (your) purposes. If they think that it is mostly for your purpose, then they would not grant exemption. ...

Nonprofit Law: refunds to donors - donations from previous years, irs gov, harvey mechanic
irs gov, harvey mechanic, irs publication: Your organization should have given the previous year donors receipts for their donations in the previous year. See IRS Publication Charitable Donations --- Substantiation and Disclosure Requirements www.irs.gov/pub/irs-pdf/p1771.pdf Your organization...

Nonprofit Law: refunds, irs publication 526, irs code section
irs publication 526, irs code section, irs gov: Section 170 deals with donations, but nothing is there specifically about refunds. First I suggest you read, IRS Publication Charitable Donations --- Substantiation and Disclosure Requirements www.irs.gov/pub/irs-pdf/p1771.pdf and if you want more information,...

Nonprofit Law: regarding 990 ez form, form 990 ez, harvey mechanic
form 990 ez, harvey mechanic, www irs gov: Small tax-exempt organizations, whose gross receipts are normally $25,000 or less, are not required to file Form 990 or Form 990- EZ, but beginning in 2008 a new Form 990-N will be required to be filed for tax years 2007 and later. http://www.irs.gov/charities/article/0,,id=169250,00.html...

Nonprofit Law: registering Christian NGO, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for-profit business, you would want to first incorporate stating that you are incorporating under...

Nonprofit Law: rehabilitation records, harvey mechanic, counselor intern
harvey mechanic, counselor intern, element of state: you are referring to an element of state law so it would depend upon your state. But, from what you mention, that organization is just like a church and people don t have a right to a file that the church keeps on a congregant who is taking part in a church...

Nonprofit Law: reimbursement of mileage, irs publication 526, www irs gov
irs publication 526, www irs gov, harvey mechanic: Yes, reimbursement of mileage is allowed. Exempt Organization Record Keeping Requirements are discussed at www.irs.gov/pub/irs-pdf/p4221.pdf http://www.irs.gov/pub/irs-pdf/p535.pdf Business Expenses has at 40-41 about reimbursements, which is written...

Nonprofit Law: reimbursements to individuals, personal credit card, gymnastics team
personal credit card, gymnastics team, gym owners: Even though the organization is a 501(c)(3) organization booster club, it may not set up a fund for each individual and have the funding deductible as donations if people are giving funds specifying the use for a particular person. However, as the wording...

Nonprofit Law: religious (R1) visa, harvey mechanic, mr mechanic
harvey mechanic, mr mechanic, thanks in advance: Yes, there are restrictions, and I think that this would be beyond the free service such as this one as I would need to go into the details depending upon your circumstances, so, if you wish, please contact me at HMechanic@excite.com Thank you. Harvey...

Nonprofit Law: how to remove the Board, certificate of incorporation, paragraph c
certificate of incorporation, paragraph c, cumulative voting: I would need to review your Bylaws and Articles to see what the procedure is in there to have a Director removed. Otherwise, the State of New York has its Not-for-Profit Corporation law and regarding the Directors: http://caselaw.lp.findlaw.com/nycodes/c76/a8.html...

Nonprofit Law: renewing non profit status that has expired., irs publication 526, harvey mechanic
irs publication 526, harvey mechanic, www irs gov: 1. State sales tax exemption is not required for donations to the church to be deductible by the donors... so no effect here. 2. If people get something in return for their donations then they may not deduct that portion as a donation. See IRS publication...

Nonprofit Law: rent and non-profit, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: Sorry, it was on page 9....Partial Interest in Property Generally, you cannot deduct a charitable con- ribution of less than your entire interest in prop- erty. Right to use property. A contribution of the right to use property is a contribution of less...

Nonprofit Law: rent, harvey mechanic, nonprofit org
harvey mechanic, nonprofit org, fee basis: That is an issue that I have no idea about. I would need to review the documentation and contact the state to inquire about it and that would be on a fee basis which is beyond the scope of this forum. If you wish to contact me, you may do so at Harvey108@hotmail.com...

Nonprofit Law: what to report?, unrelated business income, unrelated business taxable income
unrelated business income, unrelated business taxable income, harvey mechanic: Timber sales would be taxable. Gains and losses from disposition of prop- erty. Also excluded from unrelated business taxable income are gains or losses from the sale, exchange, or other disposition of property other than: 1.Stock in trade or other property...

Nonprofit Law: reporting suspected embezzling?, public disclosure requirements, irs gov
public disclosure requirements, irs gov, harvey mechanic: Yes, the Attorney General s Office oversees nonprofit corporations in the state. However, they do not take up many cases. Start with them and then, if that does not work, I will give you a number for the IRS. Unless specified in its Articles of Incorporation,...

Nonprofit Law: required taxes for 501 c3, www irs gov, harvey mechanic
www irs gov, harvey mechanic, mr mechanic: www.irs.gov/pub/irs-pdf/p1779 is a good source to read to determine whether employee or independent contractor. As for your withholding and reporting requirements for the employees you should act like a regular business in that. http://www.irs.gov/pub/irs-pdf/p15a.pdf...

Nonprofit Law: reqular meeting requirements, harvey mechanic, open sessions
harvey mechanic, open sessions, articles of incorporation: There is no federal requirement for nonprofits to have open sessions. The forum is only for federal questions regarding nonprofit organizations as I have explained in my profile. However, I can inform you that I have reviewed almost all of the States Open...

Nonprofit Law: retroactive reimbursements, harvey mechanic, parents organization
harvey mechanic, parents organization, reimbursements: The term retroactive reimbursement appears to indicate a redundancy, as reimbusements are always done after someone pays for an expense on behalf of the other. Here, if the family paid for something that is in pursuance of the 501(c)(3) organization s purposes,...

Nonprofit Law: returning donated assets, county recorders office, excess benefit transaction
county recorders office, excess benefit transaction, excess benefit transactions: Well, in nonprofit law, no one owns a nonprofit organization. In any case, I am assuming that you are referring to a 501(c)(3) organization approved by the IRS. The answer is that he and the nonprofit could be penalized severely by the IRS for the violation...

Nonprofit Law: revoking 501 (c) (3) status, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs news: There appear to be conflict of interest issues, especially if those Board members did not recuse themselves during the consideration. IRS Complaints regarding Exempt Organizations www.irs.gov/charities/article/0,,id=131651,00.html which has mailing address...

Nonprofit Law: rules, harvey mechanic, charitable recipients
harvey mechanic, charitable recipients, donation money: 1. A nonprofit can give items of value only to recipients who are normal charitable recipients of the organization. 2. Yes, depending upon the membership rules that are usually in the bylaws. 3. Money in the general fund of the nonprofit, whether gained...

Nonprofit Law: S-Corp Ownership, unrelated business taxable income, harvey mechanic
unrelated business taxable income, harvey mechanic, tax exempt organizations: I am assuming that when you refer to a 501(c)(3) you are refering to a corporation. An S Corporation must have as its shareholders only individuals, estates, tax-exempt organizations, and certain trusts http://www.timbertax.org/getstarted/structure/scorporation.asp...

Nonprofit Law: Salary, harvey mechanic, attorney at law
harvey mechanic, attorney at law, goverment: Salaries for insiders are scrutized and they can not be higher that what is reasonable concerning all of the circumstances of the position and the person holding the position. Some factors that would be considered, among others are the number of hour spent...

Nonprofit Law: Salary for Non Profit treasurer, harvey mechanic, salary issues
harvey mechanic, salary issues, conflict of interest: There is a conflict issue so, in determining his salary the Board should have taken the vote without him voting. Also he may not be given more than a reasonable amount. Some states have more specific regulations for how Boards would need to handle such salary...

Nonprofit Law: Sale of assets, harvey mechanic, internal revenue code section
harvey mechanic, internal revenue code section, internal revenue code: I don t know what you mean by related entity but it looks strange. Anyway, I would need to know which subsection of Internal Revenue Code section 501(c) your organization is incorporated under. Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: Sale of non-profit daycare center, harvey mechanic, hotmail
harvey mechanic, hotmail, intersted: A nonprofit can sell assessts but then the funds would go to the nonprofit. You can dissolve the nonprofit but then the funds would need to be distributed to another 501(c)(3) organization, according to your bylaws. I am assuming that yours is a 501(c)(3)...

Nonprofit Law: Sale of stock donations by a church, harvey mechanic, internal revenue service
harvey mechanic, internal revenue service, stock donations: No you do not have to pay any capital gains on stock that was donated, as long as your organization is not a private foundation. If you are classified by a church by the Internal Revenue Service you are not a private foundation and you do not need to report...

Nonprofit Law: Sales Tax paid by 501c3, harvey mechanic, state sales tax
harvey mechanic, state sales tax, federal income tax: Each state has different rules on that. You should call or otherwise check with the State Sales tax department in the State where you are located. If, after contacting them, you are still not clear on it, please contact me again. Although my profile indicates...

Nonprofit Law: Sales tax fraternal organization New Jersey, irs determination letter, volunteer fire company
irs determination letter, volunteer fire company, irs exemption letter: New Jersey grants sales tax exemption letters to: * If your organization is a 501(c)(3) organization (i.e. exclusively religious, charitable or educational) or a veterans , volunteer fire, emergency or PTA/PTO organization, complete the REG-1E...

Nonprofit Law: Sarbanes Oxley Fraternal 501c10 Applications, harvey mechanic, whistle blower protection
harvey mechanic, whistle blower protection, mr mechanic: I have noticed Sec. 1514A. Civil action to protect against retaliation in fraud cases (a) WHISTLEBLOWER PROTECTION FOR EMPLOYEES OF PUBLICLY TRADED COMPANIES- http://www.legalarchiver.org/soa.htm You wrote that Sarbanes Oxley has a provision for...

Nonprofit Law: School Cheer Booster Club, band booster club, harvey mechanic
band booster club, harvey mechanic, cheer squads: The example that you cited was from Georgia and that was a band. What you are referring to is the set up of a booster club which is different. The main principle of funding by a U.S. IRS 501(c)(3) nonprofit is that the booster club may not discriminate in...

Nonprofit Law: School dance team, irs gov, harvey mechanic
irs gov, harvey mechanic, state tax return: Yes, then your new EIN would mean that you may be required to file IRS form 990 annually and possibly a State tax return. IForm 990 instructions www.irs.gov/pub/irs-pdf/i990-ez.pdf indicate who needs to file. Also you would be subject to IRS rules for...

Nonprofit Law: School taking over Non-Profit groups funds., parent booster organization, harvey mechanic
parent booster organization, harvey mechanic, hotmail: No, unless the the Articles of Incorporation or Bylaws provide otherwise, or the Parent organization has a contract with the school, the Parent organization can give supplies or pay for items (like travel expenses) of whichever students it wishes. I suggest...

Nonprofit Law: Self dealing actions, national television program, personal service contract
national television program, personal service contract, harvey mechanic: You wrote, I serve on a profit for a national non-profit. I don t know what that means and hope it is not a type of Freudian slip. It appears that you wanted to write, I serve on the Board for a national non-profit. In any case, it appears that there...

Nonprofit Law: Selling Buttons, harvey mechanic, 4th of july celebration
harvey mechanic, 4th of july celebration, alcoholic beverages: Well, you would need to check with the State of Wisconsin Alcoholic Control Board (or whatever it is called in your State) to find out if you need a license for a one time public sale of alcoholic beverages. Thank you. Harvey Mechanic Attorney at Law...

Nonprofit Law: Selling a non-profit business, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, tax exempt status: It is allowed, yes. You would, however, need to follow certain procedures which are detailed and depend upon the exact details of the transaction. P.S. You can review the IRS Publication 557 Tax Exempt Status for Your Organization at: http://www.irs.ustreas.gov/forms_pubs/pubs.html...

Nonprofit Law: Selling products as a non-profits, irs publication 501, irs gov
irs publication 501, irs gov, harvey mechanic: The main problem would be if your organization had to pay royalties on the videos or books. Otherwise, DVDs and books with the message of organizations with educational purposes is allowed in IRS regulations. Your exemption application may not have included...

Nonprofit Law: Selling things as a nonprofit, harvey mechanic, missions trips
harvey mechanic, missions trips, sole proprietor: 2 companies. One nonprofit and one for profit company. I suggest you contact me directly to assist you in establishing the nonprofit. That would be beyond the scope of this free forum. Thank you. Harvey Mechanic Attorney at Law hmechanic@excite.co...

Nonprofit Law: Sending money overseas for charity purpose, irs gov, harvey mechanic
irs gov, harvey mechanic, form 1023: The IRS requires an otherwise 501(c)(3) organization to have completed Schedule B starting on page 14 of Form 1023 and receive approval from the IRS for giving scholarships. See Application for Exemption www.irs.gov/pub/irs-pdf/f1023.pdf Harvey Mechanic...

Nonprofit Law: Separating from an existing non-profit, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs 501 c 3: It is safer for the existing 501(c)(3) organization wait until the new organization receives IRS 501(c)(3) organization status before it donated the funds. However, if it does not want to wait it can make a grant subject to certain record-keeping. Revenue...

Nonprofit Law: Settign up 501 c 3 Religious organization, harvey mechanic, religious organization
harvey mechanic, religious organization, york attorney: I am a New York attorney so I can help you with setting up the organization. Please let me know whether the operation will be mostly as a house of worship. You can contact me directly at Harvey108@hotmail.com and I will go over the costs involved and my...

Nonprofit Law: Soccer Club 501(c)3, sales tax exemption certificate, tax exemption certificate
sales tax exemption certificate, tax exemption certificate, personal tax issues: The club is not implicated in the mom s personal tax issues. If the mom is using the club s sales tax exemption certificate, however, that would implicate the club. A better practice would be that the club do it properly, meaning the checks should go into...

Nonprofit Law: Soccer Club, youth sports teams, harvey mechanic
youth sports teams, harvey mechanic, sole proprietorship: You need to decide what entity is going to operate the soccer club. Not only are their liability issues if it is operated by an entity like a sole proprietorship or partnership, but there are tax issues as well. If you fraudulently obtain an EIN number by...

Nonprofit Law: Softball Club, irs gov, harvey mechanic
irs gov, harvey mechanic, 501 c 3 organizations: If you want donors to be able to deduct their donations, then you would need to establish a 501(c)(3) organization. See - Fund-raising issues of 501(c)(3) organizations www.irs.gov/pub/irs-tege/eotopicl82.pdf The forum is only for federal questions regarding...

Nonprofit Law: Solicitations for a particular person, hurricane katrina, harvey mechanic
hurricane katrina, harvey mechanic, www irs gov: Sorry, but a 501(c)(3) organization can not solicit deductible donations for a named individual. You may be interested to read www.irs.gov/pub/irs-pdf/p3833.pdf starting on page 5 (which is page 7 of the pdf file) Charitable Class Harvey Mechanic...

Nonprofit Law: Sources of income, harvey mechanic, free lending library
harvey mechanic, free lending library, information resource center: It appears that you are looking to achieve at least 15% of the income needed for the nonprofit activities through activities that are not charitable or educational and, therefore, you would need to set up two different organizations -- one nonprofit and one...

Nonprofit Law: SPONSORSHIP TO RAISE FUNDS, irs publication 526, youth sports leagues
irs publication 526, youth sports leagues, irs gov: Usually you would be able to estimate values of goods and services but you would not be able to, in good faith, estimate the value of the advertisements, so don t worry about that estimate. From page 5 of Publication 1771: The acknowledgment must describe...

Nonprofit Law: Spending Designated Funds, harvey mechanic, capital fundraising campaign
harvey mechanic, capital fundraising campaign, aliaba: It appears that, starting this year, Indiana also has adopted the same type of law that other states like Connecticut have, known as the Uniform Management of Institutional Funds Act http://www.state.in.us/legislative/ic/code/title30/ar2/ch12.html You...

Nonprofit Law: Splitting of funds from non profit???, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, 4h club: They can form their own nonprofit. As for whether your organization would be able to give part of its funds to the new nonprofit that would depend upon whether the new organzation received exempt status and then we would need to review your Articles of Incorporation...

Nonprofit Law: Sponsorship, harvey mechanic, www irs gov
harvey mechanic, www irs gov, corporate contributor: I believe your statement it is not considered advertising is based upon your understanding of the law for 501(c)(3) organizations as to unrelated business which is discussed at: www.irs.gov/pub/irs-tege/eotopicf93.pdf where we see on page 2 In general,...

Nonprofit Law: Sports Booster Clubs, booster club officers, www irs gov
booster club officers, www irs gov, gym owners: The operation of that Booster club is not in accordance with IRS organizations that are nonprofits. See: http://www.irs.gov/pub/irs-tege/eotopica93.pdf But, in answering your specific question, unless the Articles or Bylaws of the Booster Club allow you...

Nonprofit Law: Start up a cheerleading booster club, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, tax exempt number: I don t know why you could not download or view that pdf file... maybe you should cut and paste the link into another browser. Anway, In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to...

Nonprofit Law: Start a nonprofit easily, harvey mechanic, irs
harvey mechanic, irs, couple of friends: Yes, if you are prepared to do all the work yourself and no income you would be able to set up an organization in your state for less than $100 and not need to apply for IRS exemption determination. Thank you, Harvey Mechanic Attorney At Law Harvey108@hotmail.com...

Nonprofit Law: Start Up Time and Reasonable Salary, decent salary, correct word
decent salary, correct word, 4 months: You can get it up and running within a few weeks (state incorporation time) or even faster in some states when you pay an expedite fee. It does take about 3 months to obtain the IRS exemption determination but that is retroactive to the date of incorporation...

Nonprofit Law: Start, irs 501c3, harvey mechanic
irs 501c3, harvey mechanic, hotmail: It is tricky as a separate U.S. corporation would need to be set up and it cannot be simply to channel funds to a foreign charity so I highly recommend a detailed consultation with an attorney who is very experienced in this area of the law and that would...

Nonprofit Law: Starting a booster club, club fundraiser, irs 501 c 3
club fundraiser, irs 501 c 3, deductible donations: No. Your plan would not fit into the defination of a 501(c)(3) organization nonprofit. The main principle of funding by a IRS 501(c)(3) nonprofit booster club is that the booster club may not discriminate in making grants to youth or college students on the...

Nonprofit Law: Starting A Non Profit Organization, harvey mechanic, irs service
harvey mechanic, irs service, starting a non profit organization: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations you may want to first incorporate with at least 3 unrelated directors (or start with less than three but plan to get up to 3 soon) in your State...

Nonprofit Law: Starting a Non-Profit, harvey mechanic, nonprofit organization
harvey mechanic, nonprofit organization, irs: You should wait until the nonprofit is incorporated to purchase equipment. Otherwise, if you sell equipment to the corporation the IRS may scrutinize the transaction, especially if the nonprofit is a private foundation or it is a small nonprofit organization...

Nonprofit Law: Starting a non- profit, harvey mechanic, www irs gov
harvey mechanic, www irs gov, politicans: 501(c)(3) is preferred An organization that is organized and operated exclusively for educational purposes qualifies for exemption under IRC 501(c)(3). The regulations under Reg. 1.501(c)(3)–1(d)(3)(i) define education as: A. the instruction or training...

Nonprofit Law: Starting a non-profit, harvey mechanic, real estate sales
harvey mechanic, real estate sales, irs: Certainly any nonprofit can purchase property for its own charitable, educational or religious uses. The problem may be that the community that you want to serve is too small a group and the IRS may consider that the building is for private, instead of public...

Nonprofit Law: Starting a non-profit competitive cheerleading team., irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: Usually the IRS scrutinizes an operation that wants to be nonprofit but was formerly a for-profit organization. In any case, you would need to form a nonprofit corporation.In order to have donations deductible by the donors according to Internal Revenue...

Nonprofit Law: Starting a non profit, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, goverment grants: The term non profit business is not a standard term. Where did you see that term. In any case, in order to have donations deductible according to Internal Revenue (IRS) Service regulations you may want to first incorporate with at least 3 unrelated directors...

Nonprofit Law: Starting a nonprofit, irs publication 557, wheelchair accessible van
irs publication 557, wheelchair accessible van, lou gehrigs disease: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations you would want to first incorporate with at least 3 unrelated directors for yours to become a public charity (some state statutes allow less than...

Nonprofit Law: Starting a not for profit club, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations you would want to first incorporate with at least 3 unrelated directors for yours to become a public charity (some state statutes allow less than...

Nonprofit Law: Out of State "Foreign" Nonprofit, pennsylvania corporation, member dues
pennsylvania corporation, member dues, answer service: Sorry for the delay in answering, but at 8:45 am (PST) I tried to answer but received an error message, System Upgrade in Progress We re sorry. We are currently upgrading this section of our web site. The AllExperts Question & Answer Service is temporarily...

Nonprofit Law: State Income Tax - 501(c)(3), state tax exemption, harvey mechanic
state tax exemption, harvey mechanic, mr mechanic: Earlier you wrote about a State taxing a 501(c)(3) organization. However, the States do not tax the 501(c)(3) organization even in the non-resident entertainer tax, but taxes the performers. Although in certain circumstances the 501(c)(3) organization will...

Nonprofit Law: State /Local tax exemptions 4 Sorority Chapter, harvey mechanic, sorority chapter
harvey mechanic, sorority chapter, national sorority: The forum is only for federal questions regarding nonprofit organizations as I have explained in my profile, however, you can look at: www.revenue.state.pa.us/revenue/lib/revenue/rev-72.pdf Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: Status of the Church, 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. The IRS will not generally change the status of a church as long as the church takes care with the state to make sure that it regains its active...

Nonprofit Law: Status?, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: It may be material misrepresentation or even fraud depending upon what they are trying to gain from their statements regarding that they are a nonprofit organization . Even if they are an unincorporated association, they would be required to file for IRS...

Nonprofit Law: Subordinate organization and donations, harvey mechanic, subordinate organization
harvey mechanic, subordinate organization, operational arm: Just make sure that the two corporations have arms length transactions and maintain separate corporate formalities. That will give more liability protection for the church. I do recommend, in any case, that the church real estate be protected by being owned...

Nonprofit Law: Sunshine Law and 501(c)3 Corporation, high school hockey club, harvey mechanic
high school hockey club, harvey mechanic, high school hockey: No. The State Sunshine laws only apply to government agencies. There are no rules for public and board meetings of 501(c)(3) organizations except for your own Articles of Incorporation and bylaws. Thank you, Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: Sunshine Law?, harvey mechanic, sunshine law
harvey mechanic, sunshine law, government funding: No. There may be some exceptions, like those that receive a substantial amount of government funding, and, if you are interested, let me know the State and I will try to forward you to the right web page. Thank you, Harvey Mechanic Attorney At Law...

Nonprofit Law: Swim Club (Non-Profit) Organization, youth sports club, harvey mechanic
youth sports club, harvey mechanic, usa swimming: The forum is only for federal questions regarding nonprofit organizations as I have explained in my profile. States generally follow the IRS anyway on these types of issues. As for their procedures, I agree that they are doing it wrong, like fines but...

Nonprofit Law: s- corp donations to non profit, personal tax return, personal tax issues
personal tax return, personal tax issues, irs gov: You should read page 25 of the form 1120S corporation return and you will see how the S-corp deals with reporting charitable contributions that it makes to a qualified nonprofit. http://www.irs.gov/pub/irs-pdf/i1120s.pdf As for my advice about individuals...

Nonprofit Law: sale of a nonprofit, harvey mechanic, authority citation
harvey mechanic, authority citation, attorney at law: No, there are no shareholders or owners of a nonprofit so no one person or group could sell the nonprofit. However, the present Board of Directors could vote in a new Board of Directors, but the present Board could not profit from that. Harvey Mechanic...

Nonprofit Law: sales tax charged to a 5013c, harvey mechanic, sales tax exemption
harvey mechanic, sales tax exemption, nonprofit 5013c: Sales tax exemption is determined by the State in which you made the purchase and you probably did not have a letter from that State that you are exempt, right? Also, many of the room taxes are not sales taxes but other taxes, like hotel and occupancy taxes...

Nonprofit Law: sales tax, harvey mechanic, state sales tax
harvey mechanic, state sales tax, orginization: If an exempt organization has a store, it is not required to collect sales tax on sales of donated merchandise if: at least 75% of the store merchandise consists of donated items, and at least 75% of the work to operate the store is performed by volunteers....

Nonprofit Law: scholarship eligibility, harvey mechanic, scholarship eligibility
harvey mechanic, scholarship eligibility, public charity: It is fine if the particular Board member is not involved in the discussion or vote and you still give scholarships to a wide range of the public and you are a public charity (not a private foundation). But we would also need to see your Schedule H that you...

Nonprofit Law: school admin vs. sports boosters, public disclosure requirements, irs gov
public disclosure requirements, irs gov, harvey mechanic: I am assuming that you mean that you have an incorporated booster club that has already been granted by the IRS 501(c)(3) organization status. By our board I am assuming that you do not mean your Board of Directors, but the Board of a different organization,...

Nonprofit Law: What is a secret ballot/, harvey mechanic, arizona law
harvey mechanic, arizona law, secret ballot: It depends whether the names of the voters are able to be identified by looking at the vote. The proper way to have a secret ballot is that only the authorized voters are issued the ballots (which ballots have no identifying information on them). Then it...

Nonprofit Law: Should I seek 501(c)(4) tax exemption?, irs gov, harvey mechanic
irs gov, harvey mechanic, 501 c 3 organizations: 501(c)(3) organizations are required to file for exemption determination if they go above the $5000 figure. See instructions to Application for Exemption www.irs.gov/pub/irs-pdf/i1023.pdf on the second under From 1023 not necessary discusses who does...

Nonprofit Law: Can I sell a website that I let a non-profit use?, harvey mechanic, hotmail
harvey mechanic, hotmail, plumbing system: I have not run into such a question before, but it the IRS may treat it in the same way that they would for real estate that is owned privately by an insider of a nonprofit in the situation where the nonprofit is allowed to use the real estate without a fee....

Nonprofit Law: selling services, harvey mechanic, volunteer labor
harvey mechanic, volunteer labor, therapeutic activities: That would be unrelated business that is taxable and could only be about 15% of your activities otherwise you might not be exempt. Their are exceptions if substantially all of the activities were performed with volunteer labor. Thank you. Harvey Mechanic...

Nonprofit Law: What shouldn't the board of directors of a nonprofit know?, board member qualifications, national center for nonprofit boards
board member qualifications, national center for nonprofit boards, business credit report: The Board must have access to all corporate documents to enable them to properly oversee the operation of the organization. I suggest that you read the listing at: http://www.nsba.org/sbot/toolkit/EfBoards.html which is from the National Center for Nonprofit...

Nonprofit Law: shutting down a non-profit, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, tax specialist: The assets need to go to another non-profit, as you will see in the Articles of Incorporation and bylaws of the organization. Each state has procedures and, for that, you would contact the Secretary of State office in that State of incorporation for the procedure...

Nonprofit Law: small alumni association, irs web page, irs gov
irs web page, irs gov, harvey mechanic: The first documents that you need to locate are the Articles of Incorporation and then the Bylaws. If you don t have a copy of the Articles the state will send you a copy for a small fee. On the Articles it will indicate what subsection of IRS section 501(c)...

Nonprofit Law: softball non-profit, harvey mechanic, softball coach
harvey mechanic, softball coach, nonprofit issues: By discovery demand it appears that you are asking whether a court would require the coach, if he is the defendant in a legal action, to turn over certain relevant information if requested by the plaintiff. The answer is yes. As for the details you would...

Nonprofit Law: sorority 501 end-of-year excess, harvey mechanic, national sorority
harvey mechanic, national sorority, public charity: There is no problem with the type of accumulations that you refer to nor to the issues of spending, unless they are not allowed in the organization s bylaws. I do suggest that you find out what subsection of section 501(c) the organization qualifies under....

Nonprofit Law: spending money by 501 c 3, private golf course, private golf club
private golf course, private golf club, harvey mechanic: Probably not. Your exemption application may not have included such purposes and projected expenditures. Exempt organizations determination letters state that if its mode of operation changes it must notify the IRS of the change so that the IRS can determine...

Nonprofit Law: spending nonprofit money for personal items, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs news: Complaints could go to your State s Attorney General s Office as they generally oversee charities within the state. IRS Complaints regarding Exempt Organizations www.irs.gov/charities/article/0,,id=131651,00.html which has mailing address and then the...

Nonprofit Law: spliting organizations, nonprofit corporation law, tax exempt status
nonprofit corporation law, tax exempt status, internal revenue service: There is no federal law that would prevent the parent organization from funding another nonprofit organization as long as the new nonprofit is incorporated properly under the State s nonprofit corporation law and is operating properly. I am assuming that...

Nonprofit Law: sports booster clubs, synchronized swimming team, harvey mechanic
synchronized swimming team, harvey mechanic, snack bars: 1. A booster club does not need to have the Booster Club in the name. www.mediamax.com/harvey108/Hosted/boost.txt is a good article to read and after you read that you may decide whether you would want to set up a 501(c)(3) which I could help you with....

Nonprofit Law: Can a sports league be a 501(c)(7)?, irs publications, www irs gov
irs publications, www irs gov, harvey mechanic: There are many 501(c)(7) organizations that have membership open to the public. The real issue is that you do not have attributes like: # 1. membership requirements are broad or vaguely stated; 2. the initiation charges or dues are so low that...

Nonprofit Law: How to start a non-profit, harvey mechanic, irs filing
harvey mechanic, irs filing, irs service: In order to have donations deductible according to Internal Revenue (IRS) Service regulations you may want to first incorporate with at least 3 unrelated directors in your State as a nonprofit corporation. Then you would need to apply for the IRS determination...

Nonprofit Law: How do i start a non profit for a bird rescue in new York, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations you would want to first incorporate with at least 3 unrelated directors for yours to become a public charity (some state statutes allow less than...

Nonprofit Law: how to start a non profit organization, harvey mechanic, how to start a non profit organization
harvey mechanic, how to start a non profit organization, irs service: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations you may want to first incorporate with at least 3 unrelated directors (some state statutes allow less than 3 members of the Board, so if you are...

Nonprofit Law: start up of non profit, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, irs service: In order to have donations deductible according to Internal Revenue (IRS) Service regulations you may want to first incorporate with at least 3 unrelated directors in your State as a nonprofit corporation. Then you would need to apply for the IRS determination...

Nonprofit Law: the every start of nonprofit, please help, california franchise tax, california secretary of state
california franchise tax, california secretary of state, california franchise tax board: Well you can contact the State of California Secretary of State s Office for the State incorporation and then the IRS and California Franchise Tax Board for the Tax Exemption forms. The State s fees are $55 and the IRS filing fee $150. Thank you. Harvey...

Nonprofit Law: starting a non profit booster club, harvey mechanic, motorcycle raffle
harvey mechanic, motorcycle raffle, star cheerleading: No, I live now is Los Angeles. The $10,000 rule that you referred to is only applicable if you deposit cash in one transaction (or a few transactions in one week that may appeared to be structured to just avoid the one deposit rule). Otherwise, the bank...

Nonprofit Law: starting a non profit, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: Just so that C Corporation is not related to you, then you should be able to get exemption from the IRS. In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations you would want to first incorporate with...

Nonprofit Law: starting a religious charity, harvey mechanic, tax exempt number
harvey mechanic, tax exempt number, tithes and offerings: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for-profit business, you would want to first incorporate stating that you are incorporating under...

Nonprofit Law: starting out, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations you may want to first incorporate with at least 3 unrelated directors (or start with less than three but plan to get up to 3 soon) in your State...

Nonprofit Law: store space, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: Sorry, but the IRS does not give a deduction for rental gifts or reduction of rents. IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 9 is the discussion of partial interests which means that donations of use are not...

Nonprofit Law: student, irs 501 c 3, organization fundraising
irs 501 c 3, organization fundraising, booster program: Sorry, it is now over one year later, I have reviewed my earlier answer and I now believe that the practice of such individual accounts from fund-raising is not allowed for 501(c)(3) organization that are booster clubs. I have just attemped to add to that...

Nonprofit Law: student non-profit organization, stanford business school, gsb stanford
stanford business school, gsb stanford, harvey mechanic: A 501(c)(3) organization can certainly have as its main purpose the education about investing. However, if one of its main activities is the actual investing the IRS would allow the organization to receive exemption only if the amounts invested are relatively...

Nonprofit Law: student trip ledgers, harvey mechanic, undesignated contributions
harvey mechanic, undesignated contributions, profit track: No. The funds raised by parents by working the concession area for the club may only go into their child s individual account if all students are given by the general fund whatever they still need for the trip. Otherwise, the concession earnings should just...

Nonprofit Law: surplus from sale of assets of non profit corp., care retirement community, continuing care retirement community
care retirement community, continuing care retirement community, harvey mechanic: Your exemption application may not have included such purposes and projected expenditures and it is not allowed to give its funds to a small group of persons (charitable class), even those persons were the source of the income to operate. You may be interested...

Nonprofit Law: TARS Organization, irs publication 557, republican national committee
irs publication 557, republican national committee, harvey mechanic: You would want to first contact the Republican National Committee and they would help you in that work. If you are going to be a separate organization (with its own bank account) you would need to incorporate with at least 3 unrelated directors. After the...

Nonprofit Law: Tax Deduction for, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs publication: For a business, if you want them to have full deductibility, just inform the businesses that you acknowledge all donors with a nice one page listing similar to what you have for individuals. If, however, they want to compose their own ad that would be more...

Nonprofit Law: Tax deductible advertising, unrelated business income, unrelated business taxable income
unrelated business income, unrelated business taxable income, harvey mechanic: You may not obtain IRS 501(c)(3) organization approval unless you have substantial activities besides ads and ad income. My previous answer applies. The company may use the payment as an advertising expense. Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: Tax deductible donations, harvey mechanic, tax deductible donations
harvey mechanic, tax deductible donations, federal tax exempt status: If your school is a public school, yes, donations to your corporation is tax deductible back to the date of incorporation as long as you timely file your application for exemption application with the IRS and your organizatin operates properly, according to...

Nonprofit Law: Tax Except Qualification, www irs gov, harvey mechanic
www irs gov, harvey mechanic, hotmail: Yes. Your club would not be a 501(c)(3) organization if a substantial part of your activities is what normal Motorcycle Clubs engage in. It could be a IRC 501(c)(7) exempt social or recreational club, though. http://www.irs.gov/irm/part7/ch10s10.html ...

Nonprofit Law: Tax Exempt for Hobby, federal tax deduction, harvey mechanic
federal tax deduction, harvey mechanic, internal revenue service: No, you may not deduct hobby expenses. The Internal Revenue Service specifically advises that hobby expenses may not be deducted unless you are using those expenses against hobby income. A good article is at: http://www.bankrate.com/brm/itax/tips/20010403a.asp...

Nonprofit Law: Tax-exempt vs. Tax-deductible, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations you may want to first incorporate with at least 3 unrelated directors (some state statutes allow less than 3 members of the Board, so if you are...

Nonprofit Law: Tax Return filing after possible embezzlement, harvey mechanic, profit programs
harvey mechanic, profit programs, organization officers: I do not know of any way to file tax returns without signatures. An officer of your organization should call the IRS Exempt Organizations unit in Cincinnati at 1-877-829-5500 to inquire as to that. Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: Tax on the revenue (fundraising), harvey mechanic, tax exempt status
harvey mechanic, tax exempt status, uk taxation: As long as you are granted exemption retroactively to the date of your incorporation date, which is normal if yours is a newly formed organization (you filed your exemption application within 15 months of your organization s incorporation), then your UK income...

Nonprofit Law: Tax write-off letter, harvey mechanic, profit 501c
harvey mechanic, profit 501c, attorney at law: No. I am assuming what you are writing is that some people, including Board members want to give money to the Nonprofit with the expressed understanding that the Nonprofit will give money to the President. That is actually prohibited to the Nonprofit. It...

Nonprofit Law: Taxes on Capital Gains, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs publication: You would not be responsible for any capital gains taxes except to the extent that you had debt-financed property. See the IRS publication 594 go down to page 14 under Income From Debt-Financed Property http://www.irs.gov/pub/irs-pdf/p598.pdf ...

Nonprofit Law: Team Fees and Fundraising, harvey mechanic, softball team
harvey mechanic, softball team, e mail: I have now received your email to my Harvey108@hotmail.com and have read it. The point that I made earlier still stands, i.e. unless I see what is the composition of the Board of Directors I will not believe that it will be approved by the IRS as a 501(c)(3)...

Nonprofit Law: Team Managers leaving the organization, federal tax questions, harvey mechanic
federal tax questions, harvey mechanic, www irs gov: www.vanno.org/documents/code_ethical_conduct.pdf gives a good sample of a policy that your organization may want to institute. http://www.irs.gov/instructions/i1023/ar03.html is the IRS sample. Harvey Mechanic Attorney At Law Harvey108@hotmail.com...

Nonprofit Law: Tenure, harvey mechanic, new delhi india
harvey mechanic, new delhi india, question thanks: New Yorks Not-For-Profit Corporation Law has at section 703 any regulations relating to Election and term of office of directors http://law.justia.com/newyork/codes/not-for-profit-corporation/npc0703_703.html aka http://tinyurl.com/2savw3 and relating...

Nonprofit Law: Texas Hold 'em Fundraiser, harvey mechanic, ag publications
harvey mechanic, ag publications, txts: The only gambling that most states allow for nonprofit organizations is raffles and bingo and then only by permit. Texas has their rules at: http://www.oag.state.tx.us/AG_Publications/txts/raffle.shtml Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: Think Tank, profit 501c, irs rulings
profit 501c, irs rulings, coffee mugs: Most organizations that rely primarily on subscription income are not considered 501(c)(3) organizations by the IRS. Before you go further you may want to review the IRS rulings on publishing which are: 7.25.3.7.11.1 (02-23-1999) Publishing 1. ...

Nonprofit Law: Touchdown Club budget report - Form 990, high school touchdown club, harvey mechanic
high school touchdown club, harvey mechanic, www irs gov: Every nonprofit that files its federal return Form 990 must allow anyone to publically inspect and obtain a copy of that annual filing to anyone who requests such a copy. You can read the details at: http://www.irs.gov/charities/article/0,,id=139025,00.html...

Nonprofit Law: Transferring a 501(c)3 from one state to another, harvey mechanic, mr mechanic
harvey mechanic, mr mechanic, nonprofit activities: No one owns a nonprofit. The Board of Directors usually control the organization, so the Board could vote in new Directors, according to the rules in the Articles of Incorporation and Bylaws. You would probably need to notify the IRS if there is a substantial...

Nonprofit Law: Transferring funds from 501c 3 to a state registered non profit, harvey mechanic, 501c 3
harvey mechanic, 501c 3, irs code: 501(c)(3) organization can not transfer funds to an organization that is not a 501(c)(3) organization. The reasoning by the IRS is that donations to 501(c)(3) organizations are deductible, whereas donations to other types like, for example, 501(c)(6) organizations...

Nonprofit Law: tax exempt application process, irs publication 557, www irs gov
irs publication 557, www irs gov, harvey mechanic: Yes it is lengthy process if your organization is not yet incorporated. In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for-profit business, you would...

Nonprofit Law: tax filing, harvey mechanic, income tax returns
harvey mechanic, income tax returns, church denominations: Yes, form 990is required unless there is an exception and most them are that the nonprofit is: (a) An organization that normally has annual gross receipts of not more than $25,000. (b) A church, an interchurch organization of local units of a...

Nonprofit Law: tax laws for non profit, harvey mechanic, attorney at law
harvey mechanic, attorney at law, sales tax: If the contractor is not collecting sales tax from the church but is paying sales tax from suppliers, he would not need to give the church an invoice of the sales tax unless the contract between him and the church so states. Thank you. Harvey Mechanic...

Nonprofit Law: tax write-off for renting space to non-profits?, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: I am in Los Angeles also. No, that would be called a bargain rental . See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 12 which allows a partial charitable contribution for a bargain sale but nowhere is there allowed...

Nonprofit Law: tax, harvey mechanic, letter in the mail
harvey mechanic, letter in the mail, title and registration: Sorry, this question does not appear to be in the area of law of Nonprofit organizations so I would not be answering in this free forum. If you wish to contact me directly and have me work on it on a fee basis, you may contact me at Harvey108@yahoo.com ...

Nonprofit Law: taxation of donated funds?, federal withholding taxes, harvey mechanic
federal withholding taxes, harvey mechanic, payroll office: Most bonuses are subject to FICA tax. As stated by a university http://www.unh.edu/hr/hr-info-messages/taxation-of-bonus-payments.htm This is to notify you that all bonuses including bonuses associated with the salary increase process will be taxed for...

Nonprofit Law: third party profiting from 501(c)3 organization, unrelated business income, unrelated business taxable income
unrelated business income, unrelated business taxable income, harvey mechanic: I don t understand what you mean by donate large item for consignment . It appears that what you mean is that a person is not donating the item but wants to have the resale shop sell the item at a price and the resale shop will only keep part of the proceeds...

Nonprofit Law: ticket fees, harvey mechanic, charitable benefits
harvey mechanic, charitable benefits, ticket fees: They are not free tickets, but any private organization can require membership fees or dues, etc as a condition of membership. However, a 501(c)(3) nonprofit may not discriminate against non-members in giving charitable benefits. It can, however, discount...

Nonprofit Law: trade assocaitions nonprofit status, harvey mechanic, public charity
harvey mechanic, public charity, determination letter: The first issue is whether the organization has a section 501 designation by the IRS with a determination letter. If so, let me know the subsection designation and then I will also need to know whether the IRS stated your organization was a public charity...

Nonprofit Law: transparency in non profits, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, accurate answer: The term member base is not sufficient for me to give you an accurate answer. I would need to know if the Articles of Incorporation or Bylaws provide for voting members other than the members of the Board of Directors. If so, then you would first look to...

Nonprofit Law: Enforceability of Restricted Gifts, harvey mechanic, collections exhibitions
harvey mechanic, collections exhibitions, exhibitions education: Well the exact wording of the Washington Institutional trust Funds Act is at http://apps.leg.wa.gov/RCW/default.aspx?cite=24.44 but, after reading that Herzog case, I thought it was superfluous to have you read the text in the Statute, because the Herzog...

Nonprofit Law: Unionization of employees, harvey mechanic, purse strings
harvey mechanic, purse strings, labor unions: Yes. But I believe what you are asking is whether the employees of a nonprofit are allowed to organize into a union. See http://www.energizeinc.com/hot/june97.html Which leads me to the last point (for this essay at least!). Labor unions historically...

Nonprofit Law: United States federal government giving money to nonprofit organizations, harvey mechanic, mr mechanic
harvey mechanic, mr mechanic, united states federal government: The US Government gives billions of dollars to nonprofit organizations, but not usually to private foundations that are not qualified as operating foundations . Usually the Federal government would require that the recipient organization already has been...

Nonprofit Law: Unrelated Business, irs gov, harvey mechanic
irs gov, harvey mechanic, 501 c 3 organizations: It depends how you raised funds. Fund-raising issues of 501(c)(3) organizations www.irs.gov/pub/irs-tege/eotopicl82.pdf on page 8: Some factors to consider in determining whether a particular activity is fund raising are the following: 1. Occasional...

Nonprofit Law: Using 501(c)(3) status to raise money for another organization, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: Well if the services or goods sold are related to the 501(c)(3) organization s exempt purposes, but, in order to avoid the problems of unrelated business tax we would need to review the facts facts and circumstances of the contracted activity which is the...

Nonprofit Law: umbrella organization, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: Many people use the term umbrella to refer to a Group Exemption Group Exemption is discussed starting on the right column ofn page 6 of IRS Publication 557 www.irs.gov/pub/irs-pdf/p557.pdf Harvey Mechanic Attorney At Law Harvey108@hotmail.com...

Nonprofit Law: unrelated business income, unrelated business income, unrelated business taxable income
unrelated business income, unrelated business taxable income, www irs gov: The church would need to file Form 990-T if it has gross income from an unrelated trade or business of $1,000 or more. Assuming your gross income is more than $1000 then you would need file 990-T but the unrelated business is not taxable as it is a rental:...

Nonprofit Law: use of the word "Foundation", harvey mechanic, word foundation
harvey mechanic, word foundation, nonprofit corporations: No problem using the word Foundation in the states I have seen. If you give me your State I can refer you to the code section where they list words that may not be in the name of nonprofit corporations. Harvey Mechanic Attorney At Law Harvey108@hotmail.co...

Nonprofit Law: using 5013c determination for a new chapter on a different state, 501 3c, negative implications
501 3c, negative implications, liability protection: Yes, I advise using the existing 501(c)(3) in different states unless you are willing to spend the money to set up a different organization and obtain then the liability protection for one organization s assets when the other organization has a liability....

Nonprofit Law: Viewing Trust Deeds, harvey mechanic, charities commission
harvey mechanic, charities commission, profit trust: I believe you are referring to the nonprofit s articles of incorporation. That document is available from the Secretary of State where the organization has been incorporated and is available to the public for a small fee. Thank you, Harvey Mechanic...

Nonprofit Law: Volleyball League, harvey mechanic, personality conflict
harvey mechanic, personality conflict, volleyball league: You should document in a letter to the Board of Directors your position. By the way, I have not ever had a situation where the Board of Directors would not share the books with the President of the Organization. Certainly the Board is allowed to review the...

Nonprofit Law: Voting in absentia (sp)- by phone??, harvey mechanic, nonprofit corporation law
harvey mechanic, nonprofit corporation law, subsection c: No, you would need something in the bylaws or a resolution by the Board to allow attendance and voting by phone. You can navigate to that chapter Corporations/Nonprofit Corporation Law from http://onlinedocs.andersonpublishing.com/oh/lpExt.dll?f=templates&fn=main-h.htm&cp=PORC...

Nonprofit Law: Voting proxies, parliamentary rules, being void
parliamentary rules, being void, majority vote: The Board may not accept votes by proxy. If it did and a vote was effected one way or the other, a member of the Board only needs to point out section 1702.20(D) and request that the Board revote. If the Board does not do so, a member of the Board of Directors...

Nonprofit Law: volunteering software & services, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: You may deduct donations of noncash items to a 501(c)(3) organization. Is that organization a 501(c)(3) organization? If so, you may want to review IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf However, it appears that...

Nonprofit Law: Wages for non profit (directors), harvey mechanic, home foreclosure
harvey mechanic, home foreclosure, helping the community: Any payments must be no more than reasonable for services rendered. By the way, I am not sure whether the IRS would consider your organization a 501(c)(3) organization. I would need to spend a substantial amount of time reviewing specific documents, including...

Nonprofit Law: WEDDING GIFT TO A MINISTER, irs gov, harvey mechanic
irs gov, harvey mechanic, gov pub: Yes, taxable income. See http://www.irs.gov/pub/irs-tege/eotopick99.pdf about 60% of the way down at II. C: IRC 102(c) provides that the exclusion from gross income otherwise permitted for the value of property acquired by gift does not apply to amounts...

Nonprofit Law: Willing IRA's to Non Profit Organizations, harvey mechanic, unlimited estate
harvey mechanic, unlimited estate, generation skipping transfer tax: From the University of Michigan: http://www.giving.umich.edu/qa/qareti.htm is the following that should answer your question. For example, a donor designates the University as the beneficiary of her IRA to be paid on her death. The gift qualifies...

Nonprofit Law: World Bank, harvey mechanic, internal revenue service
harvey mechanic, internal revenue service, national passport: Are the employees U.S. citizens or permanent residents. If so, yes, their income is taxable according to Internal Revenue Service Regulations. As far as I know, there is no such thing as a UN passport so they would travel on their own national passport....

Nonprofit Law: webpage - bylaws, public disclosure requirements, irs gov
public disclosure requirements, irs gov, harvey mechanic: No, they are not required to show bylaws or Articles of Incorporation on web pages, but it may cover for parts of their disclosure requirements. FAQs About the Exempt Organization Public Disclosure Requirements www.irs.gov/charities/article/0,,id=96430,00.html...

Nonprofit Law: work related reimbursements, auto insurance bill, harvey mechanic
auto insurance bill, harvey mechanic, mr mechanic: Mr. Dahl, Your organization may give reimbursements and that would be allowed by IRS rules for exempt organizations as long as that reimbursement along with other compensation give the employee was not more than reasonable. The employee would complete...

Nonprofit Law: writing off tickets for tax purposes, good faith estimate, kent little league
good faith estimate, kent little league, irs gov: Only part of the ticket that gets dinner can be written off. You make a good faith estimate of the value and give a receipt accordingly and also for the auction item. You can read the IRS Publication Charitable Donations --- Substantiation and Disclosure...

Nonprofit Law: Year end carry over, harvey mechanic, internal revenue service
harvey mechanic, internal revenue service, public charity: In the United States everything is legal unless there is a specific law or regulation making the specific act illegal or prohibited. Therefore, in such cases, there is no direct source or citation. You can rely upon an expert or the advice of the Internal...

Nonprofit Law: Year of origin for NPO corporations, tariff act, federal income tax
tariff act, federal income tax, tax portion: Even before the United States became independent from Britain, there were charters from the King establishing organizations such as schools. For example, my alma mater, Columbia University was established by a charter and was called at that time, Kings College....

Nonprofit Law: Youth Football and Cheer - fund raising account, cheer cheer, cheer squad
cheer cheer, cheer squad, fundraising money: Funds that you raise can not be deductible by the donors but otherwise a youth sports club (or cheer club) may assess fees in lieu of voluteer activities, just like universities may charge tuition for different courses. They may charge more to cheer compared...

Nonprofit Law: Youth Sports Softball, youth sports clubs, harvey mechanic
youth sports clubs, harvey mechanic, attorney at law: Yes, Youth sports clubs may assess fees just like universities may charge tuition for different courses. They may also prohibit children from practicing or competing if the fees are not paid, just like a university can prevent students from attending classes...

Nonprofit Law: Youth sports BOD not following bylaws, paying its members, harvey mechanic, executive board positions
harvey mechanic, executive board positions, soccer league: 2a( The IRS does not allow excessive compensation for nonprofits, and, if you think it is excessive you can contact the IRS Exempt Organizations 1-877-829-5500 and see if they will take a complaint from you. 2b) As for the details in the bylaws, you have...

North Beach: Restaurants in San Francisco, golden gate bridge, local delicacy
golden gate bridge, local delicacy, nob hill: Hi, I am glad that my suggestions are helpful. When you drive to Sonoma you will see that the town is very small, a walk around the town square has all the little shops and some wonderful restaurants, again, there are no bad restaurants around the square...

North Beach: Your reply, san francisco weather, chilly weather
san francisco weather, chilly weather, winter clothes: Hi Jean, Yes, although September is usually our warmest month, I suggest that you still bring at least a warm sweater or light jacket. San Francisco weather is usually chilly in the evenings and on foggy days. An old cliche - albeit exaggerated is;...

North Beach: Trip to San Francisco, north beach areas, cable car line
north beach areas, cable car line, art gallery district: Hi Jean, That location is perfect. Union Street is charming, filled with little shops - great for walking - the best S.F. has to offer. Webster and Union is in the middle of it all. You will be in walking distance to Chestnut Street - which is also great...

North Beach: Avoiding Hills while Driving, golden gate bridge, valet park
golden gate bridge, valet park, bay bridges: Hello Christina, I suggest you use the valet parking, although the Stockton Sutter garage is right on the corner of your hotel - it is a little tricky to avoid one steep hill when leaving the Stockton Sutter garage. To get to your hotel follow my...

North Beach: CHEAP hotels, mark miller, short stay
mark miller, short stay, north beach: Hi, As a followup, I think your best best is www.craigslisthotels.com and www.craigslisthostels.com Don t hesitate to contact me if you need further help. Mark Miller Hi, I believe that in San Francisco it may not be possible to stay in a hotel...

North Beach: One-Day trip to SF, streetcar line, networking questions
streetcar line, networking questions, wharf area: Hi Ralph, Welcome to San Francisco, I recommend that you stay in a hotel either in the Fisherman s wharf area or downtown in hotels along Sutter, Bush or Pine street in the downtown area. In the Fisherman s wharf area you will find more modern motels,...

North Beach: Driving Around San Francisco, van ness ave, nob hill
van ness ave, nob hill, lombard street: Hi Sergio, avoiding hills in San Francisco is like avoiding sand in the desert. To stay off the hills, stay on the main roads in and out of town, such as the freeways, Lombard Street and Van Ness Ave. 19th Ave and Geary Street are almost flat, as are...

North Beach: driving in nob hill, public garages, nob hill
public garages, nob hill, longterm parking: Hi, driving around looking for a longterm parking space is in my opinion pointless. The best place to find a spot is on Craigslist, be sure and keep checking because postings change constantly. Next I suggest that you go to the intersection of Bay Street...

North Beach: Highlights in SF, beach blanket babylon, golden gate bridge
beach blanket babylon, golden gate bridge, wallgreen: Hi, I m not in S.F. right now but I believe that is an older hotel, not an unsafe block, between Market (the Main street ) and Mission. Close to the center of the city, not an unsafe block and not a slum. You could do much worse. Very convenient for public...

North Beach: Hotel or B&B near North Beach, beach blanket babylon, public garages
beach blanket babylon, public garages, julius castle: Hi, you will be staying in a wonderful part of the city, there are several B & B on Union Street & Fillmore, not exactly close by but on the same street about 15 blocks on the other side of the hill, and there is a bus. Closeby area with hotels and motels...

North Beach: help with venue?, asian art museum, museum asian art
asian art museum, museum asian art, borders books: Hi Henry, Congratulations and best wishes on your forthcoming marriage. Rather than my guessing at what you might like, I suggest you contact a local bookstore such as Borders Books and purchase from them a wedding directory called Here Comes the Guide....

North Beach: Lunch near the Hilton at 750 Kerney, kerney, columbus avenue
kerney, columbus avenue, best restaurants: Hi, located in the center of the city you will be surrounded by restaurants, it would be impossible for me to list them all; without knowing the type of food you are looking for all I can say is that there are dozens of restaurants within walking distance...

North Beach: Neighbourhoods, streetcar line, nob hill
streetcar line, nob hill, inner sunset: Hi Mahmood. I am not familiar with any of the three places you list, however I can tell you that of the three Pacific Heights is the best neighborhood, assuming it really is Pacific Heights. Cole Valey and the inner Richmond are both working class neighborhoods...

North Beach: -------------------------..., rob don, crime areas
rob don, crime areas, tourist tourist: The areas to avoid in my opinion are, Hunters Point, Bayview, Tenderloin, Inner Mission. If you have an S.F. roadmap I can give you the streets that surround areas to avoid and areas that are very safe. Equally important is to be aware of your surroundings,...

North Beach: Relocating!, santa rosa airporter, east palo alto
santa rosa airporter, east palo alto, international airports: Hi, for my money I would pick Santa Rosa, certainly your parents will check both before buying. Santa Rosa is the nicer of the two. It is located near the wine country has a very nice small city feel. But driving to San Francisco from there means using...

North Beach: San Francisco Hotels, tenderloin neighborhood, lombard street
tenderloin neighborhood, lombard street, gg bridge: Hi, what may be a charming old world botique to one may be a creaky old dump to another. The downtown area borders the Tenderloin neighborhood which is very unsafe, so the bargain hotel may be in a very bad area. I would be hesitant to stay in any...

North Beach: San Francisco hotel, sir francis drake, francis drake hotel
sir francis drake, francis drake hotel, westin saint francis: Hi, The Marriott hotel on 55 4th St. 2 blocks. The Four Seasons Hotel 757 Market St. is about 2 blocks. The Hilton hotel 750 Kearney St. about 4 blocks. The Grand Hyatt 345 Stockton St. about 4 blocks. Hyatt Regency 5 Embarcadero about 4 blocks. Westin...

North Beach: what is SF like these days, sam wong hotel, carol doda
sam wong hotel, carol doda, keystone corner: Hi, well things have changed, and then some things never change, City Lights bookstore is still there and is still legendary, Carol Doda s strip joint is still there strugling to stay alive. Enrico s I think is gone but am not sure, North Beach is still...

North Beach: Unconventional SF Day Trips, stinson beach, concord pavilion
stinson beach, concord pavilion, mount diablo: Hi, If you wanted to go inland a trip east to communities like Lafayette, Orinda, Walnut Creek ending up at the summit of Mount Diablo from there on a clear day more realestate can be seen than any other place in California. Depending on the time of...

North Beach: various!, municipal railway, super shuttle
municipal railway, super shuttle, train link: Hello Louisa Grand Avenue is part of Chinatown and is in the better part of San Francisco. You will not need a car to see the city from there, you should be able to walk or buy a daypass or 3 day pass on MUNI the municipal railway that provides transportation...

North Carolina: Onr more questions on 2 days in Smoky mountains and Asheville, smoky mountains national park, museum of the cherokee indian
smoky mountains national park, museum of the cherokee indian, native american history: I don t have a lot of hiking experience in the Park, but if I were looking for one, I might consider the Appalachian Trail from the main road through the park down to Clingman s overlook (great views of the mountains, which you can also access by car, but...

North Carolina: relocating to north carolina, child molester, mecklenburg county
North Carolina: relocating to north carolina, child molester, mecklenburg county, worst enemy

North Carolina: north carolina, raleigh durham area, major cities in north carolina
raleigh durham area, major cities in north carolina, wake forest university: Hi Lauren, Well, I guess it depends on what you consider major. Certainly the largest cities are Raleigh, Durham, Charlotte, Greensboro, Winston-Salem and Fayetteville. The Raleigh-Durham area has spawned the Research Triangle which is one of the fastest...

North Carolina: relocating to north carolina, research triangle area, legal secretary position
research triangle area, legal secretary position, charlotte mecklenburg county: Hi Hannah, I would suggest looking into the Research Triangle Area. This is the area between Raleigh and Durham. Raleigh and Durham are separated by only twenty miles and there is an area between the two called the Research Triangle. It is a rapidly growing...

North Carolina: wilmington, NC relocation, special education teacher, pam pam
special education teacher, pam pam, nc relocation: Pam, I tend to be more of a travel writer than relocation, but it just happens that I have written about Wilmington from a relocation standpoint. For good relo information on the two Carolinas, and specifically on Wilmington, check out www.carolinaliving.com....

North Carolina: Young professional researching a move, nw raleigh, bible belt
nw raleigh, bible belt, greensboro area: Nicole, North Carolina is certainly not a bad choice in terms of relocation - lots of people have been doing just that over the last 20 years. The employment rate in most of the areas around cities in the state is still pretty strong, and the real estate,...

North Carolina: Outer banks, roanoke island festival park, native american artifacts
roanoke island festival park, native american artifacts, natural history center: Hi Christina, That is the first time I have ever heard of that happening. I have a few ideas: 1. Frisco Native American Museum and Natural History Center - this is a fabulous museum of Native American artifacts and other interesting things. 2. The Graveyard...

North Carolina: thanksgiving, asheville tourism, search box type
asheville tourism, search box type, thanksgiving dinner: Hi, Corey! I live in the center of the state, but have visited Asheville often, and I have a good place for you to find the answer to your question: go to www.exploreasheville.com. On the front page, right side, there s a search box. Type in thanksgiving....

North Carolina: Duck North Carolina, raleigh durham airport, duck north carolina
raleigh durham airport, duck north carolina, closest airport: I just drove back to central N.C. from that area, and hopefully I can answer your question about flying to the vicinity. You re still going to have something of a drive, but I will tell you that the Norfolk VA area airport would be the closest airport of...

North Carolina: Hotspots, city convenience, soccer mom
North Carolina: Hotspots, city convenience, soccer mom, friendly school

North Carolina: Hotspots, east greensboro, relocation expert
east greensboro, relocation expert, young couples: Jay, As more of a travel writer than a relocation expert, I would only have to guess, but it would be an educated guess. N.C. has a fair number of smaller cities, somewhat spread out, and each of them is still in a growth mode. I would consider it likely...

North Carolina: Interested In Moving to North Carolina-Charlotte, research triangle park, cape fear river
research triangle park, cape fear river, relocation area: Hello, Tara. Sorry for the delay in my reply, but I was out of town for a few days. I think you ve got several good areas to look at in North Carolina that will probably meet your requirements. N.C. is still in a growth mode, in just about any of the major...

North Carolina: Rural NC, ashe county nc, relocation expert
ashe county nc, relocation expert, clay counties: Carlos, I am more of a travel writer than a relocation expert, but I do know a little bit, anyway. Crime in the rural counties of North Carolina, in the mountains, is pretty low. There s not a high population to begin with, particularly as far southwest...

North Carolina: Travel from Fayetteville, revolutionary war times, dismal swamp state park
revolutionary war times, dismal swamp state park, nc history: Hi David, I would suggest that you take a route other than the normal I-95/Hwy 56 interstate route to Virginia Beach. I would recommend that you take the route that will take you through Williamston, Windsor, Edenton, Hertford and Elizabeth City. From Elizabeth...

North Carolina: bluegrass in Supply area week of April 20, brunswick county, music event
brunswick county, music event, driving distance: Hi! I can make a couple of suggestions for where you might search online for events. Have you tried www.visitnc.com, and then go into their events section, which is searchable? If there IS anything, you might uncover it there. More locally, Supply is in the...

North Carolina: THINKING ABOUT MOVING TO NORTH CAROLINA, population area, construction customer
population area, construction customer, population centers: Hi, Tonya! I think there are certainly some places to look in North Carolina that might suit your needs, and certainly it would be a change. If nothing else, the climate is more temperate, which is what we found when we moved from Pennsylvania in 1986. It...

North Carolina: Kids on the Outer banks, Outer Banks, kids activities
Outer Banks, kids activities: Thank you Jodie! I stand totally corrected and I thank you very much for your excellent description of activities for kids on the OBX. I will definitely stay in a Joe Lamb rental the next time I visit. I love the Outer Banks however, I just don t get out...

North Carolina: Trip, romantic getaway, obx
romantic getaway, obx, sightseeing: Hi Karen, Unless the kids enjoy beach related activities there really isn t much to do along the OBX. It is a wonderful area for sightseeing, fishing, exploring the national park and these kinds of activities but short on kids parks and activities. I would...

North Carolina: gem mining, alexander county, emeralds
North Carolina: gem mining, alexander county, emeralds, agate

North Carolina: Peat Bog Fires/Light Inside Vehicles, fog light, oncoming traffic
North Carolina: Peat Bog Fires/Light Inside Vehicles, fog light, oncoming traffic, motorists

North Carolina: Peat Bog Fires/Light Inside Vehicles, peat bogs, coal beds
North Carolina: Peat Bog Fires/Light Inside Vehicles, peat bogs, coal beds, will o the wisp

North Carolina: Relocation to Greenboro or the Triad Area, retail job, gibsonville
North Carolina: Relocation to Greenboro or the Triad Area, retail job, gibsonville, ohioans

North Carolina: gem mining, hiddenite nc, blue ridge parkway
hiddenite nc, blue ridge parkway, spruce pine nc: I m not sure if there is a best place, but there are several areas that are good candidates. I m pretty sure that there is some mine your own done in and around Hiddenite, NC, which is north of I-40 a little west of Statesville. Two mountain towns...

North Carolina: mileage, corolla nc, kitty hawk
corolla nc, kitty hawk, lane highways: Yes, Norfolk is the closest airport to Corolla, by a fairly wide margin (next closest is probably Raleigh, NC). According to my calculations, you have about 93 miles from Norfolk to Corolla. Unfortunately, though they are working on building a new bridge,...

North Carolina: Peat Bog Fires/Light Inside Vehicles, peat fires, peat moss
peat fires, peat moss, carbon arc: Mike, I wish I could give you a really good answer, but I live further west in the state. Wildfires are not necessarily a common or regular event, but there s been a pretty good drought in the Carolinas in the past two years, so perhaps happening more than...

North Carolina: Peat Bog Fires/Light Inside Vehicles, peat fires, peat moss
peat fires, peat moss, carbon arc: Hi Mike, The smoke you saw was from a very serious forest fire, called the Evans Fire which has burned about 40,000 acres of forest land to date. Here is a site with information on the fire: http://www.dfr.state.nc.us/fire_control/current_fires.htm This...

North Carolina: Relocate to NC state line near Hwy 25, search bill, greenville sc
search bill, greenville sc, nc state: I can t be a huge amount of help, sorry to say, as I live off in the center of the state and haven t spent a great deal of time in the area you re discussing. I can tell you that, for a small town, I liked what I saw of Columbus on a couple of visits. And...

North Carolina: Relocation to Greenboro or the Triad Area, winston salem north carolina, triad area
winston salem north carolina, triad area, greenboro: Hi Michael, I don t know specifically about retail management but the overall job market in the Triad area is pretty good. Here are three websites that will give you a really good idea of what s going on in the three major cities in the Triad: Winston-Salem,...

North Carolina: distance, kernersville north carolina, boone north carolina
kernersville north carolina, boone north carolina, boone area: Amanda, I drive frequently from Kernersville to the Boone area, though not quite all the way to Boone. I would guess that it is just about 95 miles from Kernersville to Boone, almost all of it on U.S Highway 421. It probably takes one hour and forty minutes...

North Carolina: gem mining in NC, gem mining in nc, furthest east
gem mining in nc, furthest east, gem mines: I m not entirely an expert on gem mines, and it s possible there might be one or two out at the beaches, but the area that s the furthest east that I know of is Hiddenite, which is northwest a few miles from Statesville -- not exactly the center, but a lot...

North Carolina: vacation cottages oceanfront, nags head and surrounding outer banks, kitty dunes realty, county tourism bureau
kitty dunes realty, county tourism bureau, nags head realty: Nancy, A lot of my summer vacations have been spent on the upper Outer Banks, so hopefully I can help some. One thing I can suggest is reserving early, as some places are rented each year, starting as soon as the end of the prior year s rental. I...

North Carolina: Outer Banks hotels, 45th wedding anniversary, kid friendliness
45th wedding anniversary, kid friendliness, roanoke island: Hello Helen, First of all congratulations!! That is an amazing accomplishment and I wish you and your husband many more happy years. You didn t mention what time of year you are planning your celebration. Although that won t make too much difference on...

North Carolina: Urban Living in Charoltte, charlotte chamber of commerce, loft living
charlotte chamber of commerce, loft living, charoltte: Hi Emma, This is the best information that I am aware of: http://hiphoods.com/blog/2007/03/10/condo-mojo-2007-home-tour-and-preview/ They have an excellent archive and it is full of good information on Charlotte. Of course you can also contact the...

North Carolina: North Carolina, brindley beach, outer banks area
brindley beach, outer banks area, ronnie marsh: Hi there, as you saw when you were here, we have many houses on or not far from the ocean or the sounds. As to doctors, there are none north of Kitty Hawk. There are doctor s offices all up and down the bypass. There are grocery stores in Kitty Hawk, Kill...

North Carolina: North Carolina Towns, gaston county north carolina, census figures
gaston county north carolina, census figures, unincorporated towns: Hi Tony, I believe the smallest incorporated town is Dellview. Dellview is in Gaston County, North Carolina, United States. With a population of 16 (1990 Census figures), it was the smallest municipality in the state, and arguably the smallest incorporated...

North Carolina: kid-friendly area of OBX, kitty hawk kites, roanoke island aquarium
North Carolina: kid-friendly area of OBX, kitty hawk kites, roanoke island aquarium, roanoke island festival park

North Carolina: kid-friendly area of OBX, south nags head, county tourist bureau
south nags head, county tourist bureau, kitty hawk: Shannon, As you probably already know, the OBX stretches from Corolla and Duck in the north, through Kitty Hawk, Kill Devil Hills and Nags Head, and then on the southern island, Rodanthe, Buxton, etc. around Cape Hatteras. The main area is in the middle...

North Carolina: Airport near Cherokee NC, cherokee north carolina, asheville north carolina
cherokee north carolina, asheville north carolina, koa campgrounds: I don t know how many flights they have going in there, but the nearest commercial airport would most likely be Asheville, North Carolina. It would probably be only an hour or so drive from Asheville up to Cherokee. If Asheville doesn t work out, you might...

North Carolina: EMPLOYMENT AND Economy, winston salem nc, greensboro news record
winston salem nc, greensboro news record, winston salem journal: Hello, Carolynn. I wish I could give you some good news, but the job situation here in NC is just as bad, and in some parts a little worse than, the rest of the country. Winston-Salem and Kernersville are doing OK, not great -- we are only 10 miles apart,...

North Carolina: Travel by motorcycle from Canton, Ga to North Carolina Outer Banks, kitty hawk area, outer banks
kitty hawk area, outer banks, canton ga: Hi Jerry, For some reason I just got this question. I have been on vacation myself and for some reason the system didn t let you know that. Anyway, I will answer your question as soon as I can - tomorrow or Sunday. Sorry for the delay but I just walked...

North Carolina: Asheville - things to do, country club of asheville, blue ridge parkway
country club of asheville, blue ridge parkway, golf tee times: Hi Chris, Yes, I sure can! I am an avid golfer and am familiar with the Asheville area. I don t know where you are staying but one of the best courses in the area is at the Grove Park Inn. Here is the website: http://www.groveparkinn.com/Leisure/Golf/Tee_Times__Fees/...

North Carolina: Family vacation in Asheville, blue ridge parkway, biltmore estate
blue ridge parkway, biltmore estate, neat town: Asheville is a neat town and if you haven t been there yet, I think you will find it enjoyable. If you haven t already, check out www.exploreasheville.com for information on the variety of activities. You can request a free visitor guide by mail; they outline...

North Carolina: getting to ocracoke, north carolina ferry system, cape hatteras
north carolina ferry system, cape hatteras, outer banks: Hi Jay, As you may or may not know, Ocracoke Island is only accessible via the North Carolina Ferry system. You can take a ferry from Cape Hatteras or Swann Quarter. Both Cape Hatteras and Swann Quarter are also quite a ways from any major airports. You...

North Carolina: Things to do in NC, blue ridge parkway, blueridgeparkway
blue ridge parkway, blueridgeparkway, outer banks: Hi Jamie, Have you considered the Blue Ridge Parkway? If you haven t already been on the parkway it would be an idea trip for you and your friends, especially considering what you have mentioned as the things you like to find on a vacation. The Blue Ridge...

North Carolina: moveing, streem, hurricanes
streem, hurricanes, mountain community: Hi Danielle, I know you said you wanted to be at least 10 miles from the beach to avoid hurricanes. How important is it that you are near the beach? In other words would you be interested in a mountain community that is 3-4 hours from the beach or do you...

North Carolina: Wilmington to Duck, north carolina ferry system, ncbeaches
north carolina ferry system, ncbeaches, cape hatteras: Hi Jeffery, Here is the website for the North Carolina Ferry system. I m also including another site that has good information. If you don t find what you need here let me know. Steve http://www.ncdot.org/transit/ferry/ http://www.ncbeaches.com/Features/Attractions/Ferries...

North Carolina: History info on a home, dr holmes, history info
dr holmes, history info, county offices: Hello Pam, The only suggestion I have is to go to the county offices - specifically the building and permitting section and see what information they have. They should have all the original information, provided it has been adequately saved. Good luck!...

North Carolina: Outer Banks, kitty hawk area, google search engine
kitty hawk area, google search engine, cape hatteras: Hello Roisin, Congratulations! Elon University is a great school. I m sure your son will put that education to good use. Now to your question. The drive from Elon University (Burlington) to Nags Head on the Outer Banks will take you about 4-5 hours, depending...

North Carolina: Manteo, Manteo, Wanchese
Manteo, Wanchese, commercial fishing fleet: I think the best restaurants in Manteo are 1587 Restaurant and The Full Moon Cafe. Things to do in Manteo include walking the waterfront and visiting the many wonderful shops. Great photo ops right there. The NC Aquarium is good to visit as are the Elizabethan...

North Carolina: Travel between cities, s harbor, elizabeth city
s harbor, elizabeth city, route 17: Hello, Kay. That s an interesting circuit you re planning. I presume you re taking Route 264 leaving Washington, NC, up to Mann s Harbor, and then coming back to Williamston by way of Route 64, then Route 17 up to Elizabeth City. I d like to think that...

North Carolina: Gem Mining, hiddenite nc, gem mines
hiddenite nc, gem mines, happy hunting: Hi Bev, There is only one that I can recommend with certainty that it s not a tourist trap. It s called the Emerald Hollow Mine in Hiddenite, NC. Here is the website: http://www.hiddenitegems.com/ They have taken some HUGE emeralds out of this mine! I...

North Carolina: Making a move, north carolina mountains, blue ridge parkway
north carolina mountains, blue ridge parkway, mountain person: Hi! You ask a lot of good questions, and I hope I can provide some useful answers. First, on the job front, the impact of the current economy seems to have varied from county to county -- and most NC areas have a countywide system, though not all. Having said...

North Carolina: beaches, NC beaches, Outer Banks
NC beaches, Outer Banks: Joe, I live on the Outer Banks where we have more than 100 miles of terrific beaches. There are also great beaches farther south like Emerald Isle and points south of there. If I knew where you will be visiting, I d be able to suggest a nearby beach. Here...

North Carolina: Blue Ridge Parkway Trip, julian price memorial park, north carolina mountains
julian price memorial park, north carolina mountains, blue ridge parkway: Hi Andy, Sounds like a very nice trip. I would hook up with the Blue Ridge parkway just south of Roanoke. From there you can use the Parkway as your main route - all the way to the Cataloochee section of the Smoky Mountains National Park. Be sure to get...

North Carolina: OUTERBANKS, google maps, wright memorial bridge
google maps, wright memorial bridge, google: Hi Daniel, It is much closer to get to Corolla through Norfolk than Raleigh or any other major airport in the area. It is less than 100 miles from Norfolk to Corolla and I can t imagine what took you so long the first time. Make sure you go down on Hwy...

North Carolina: Releigh, NC, southern pines area, raleigh durham chapel hill
southern pines area, raleigh durham chapel hill, jordan lake: Hi, Andy! I think there may be some options that would suit you, but it is unfortunate that there s nothing really perfect right in the Raleigh-Durham-Chapel Hill area. A really good source, quite searchable, for North Carolina facilities is www.visitnc.com....

North Carolina: Route 311 South of High Point, mapquest directions, exit 212a
mapquest directions, exit 212a, north myrtle beach: Hi Bill, That looks right to me - and as good as any that I am aware of. Tell them to pay attention when they get to Greensboro because they have really modified the I-40/421 route. The signs are good and as long as they pay attention they won t have a...