About Experts Sitemap - Group 38 - Page 49 2016-06-28

Nonprofit Law: What is needed to start a 501 C3?, irs publication 557, nonprofit corporation law
irs publication 557, nonprofit corporation law, www irs gov: If you want donors to be able to deduct donations and not to have your sales income, if any, taxed as long as you comply with fundraising guidelines for 501(c)(3) organizations, you would need to establish a charitable trust, incorporate under a state...

Nonprofit Law: non for profit, unrelated business income, attorney client relationship
unrelated business income, attorney client relationship, harvey mechanic: If you are referring to two 501(c)(3) organizations (that are not public charities) then there would be no federal taxes as long as the real property has not been debt financed. See IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations...

Nonprofit Law: Non profit, 501c3, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, private shareholder: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations that are public charities (not private foundations). Therefore, I am assuming that you are referring to such a 501(c)(3)...

Nonprofit Law: non profit cemetery, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, personal grudge: First I need to know whether the cemetery entity is a Texas Nonprofit Corporation. After you give me that information I will reply further. Also inform me whether the members rights to vote are listed in the bylaws (not just a requirement of the board of...

Nonprofit Law: Non Profit for Elite Athlete, attorney client relationship, www irs gov
attorney client relationship, www irs gov, harvey mechanic: No. You would need to support more than a couple of athletes. See pdf page 13 of http://www.irs.gov/pub/irs-pdf/p3833.pdf under the heading Charitable Class --start of excerpt --- The group of individuals that may properly receive assistance from...

Nonprofit Law: Non Profit Swim club, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, hotmail: Do the parents (members) have the right to vote for the members of the Board of Directors? If yes, inform me whether the organization is a Florida Not-for-Profit Corporation. After you give me that information I will reply further. But, in any case, you...

Nonprofit Law: nonprofit, attorney client relationship, irs gov
attorney client relationship, irs gov, harvey mechanic: Yes. See www.irs.gov/irm/part7/irm_07-025-004.html#d0e234 IRC 528... provides an elective exemption for certain homeowners associations that are described in IRC 528(c). This Code provision was enacted because many homeowners associations found it difficult...

Nonprofit Law: nonprofit poke fundraiser in NYC, profit theater company, attorney client relationship
profit theater company, attorney client relationship, harvey mechanic: The State of New York regulates games of chance but those laws and regulations do not prohibit poker when there are no prizes of value. http://www.gaming.ny.gov/charitablegaming/ A small trophy would not be considered a prize, but would be like a certificate...

Nonprofit Law: Nonprofits & Donations, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, www irs gov: No. See http://www.irs.gov/pub/irs-tege/eotopice96.pdf which is an IRS publication about prohibited conduit arrangements. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com P.S. This response is intended to be a general statement of law, should...

Nonprofit Law: Pass-through of money earmarked for Student Accounts, warren ruppel, financial accounting standards board
warren ruppel, financial accounting standards board, financial accounting standards: You would treat the payments just like tuition charges if you are not obligated to pass the funds onto particular named third parties (tour operators) known at the time that you receive the funds and to a known amount to each third party. Harvey Mechanic,...

Nonprofit Law: Private Benefit?, harvey mechanic, 501c3 organization
harvey mechanic, 501c3 organization, charitable beneficiaries: The benefits are to charitable beneficiaries (the youth in sport) and, as long as the team is not only a few persons, then it would not result in the IRS analyzing the fundraising as it does when a 501c3 organization allows individuals to raise funds for their...

Nonprofit Law: Sponsorship, irs publication 78, attorney client relationship
irs publication 78, attorney client relationship, deductible charitable contributions: If a donor wants to give a donation that would be deductible as charitable contributions for federal income tax purposes that sponsor would need to give the funds to the 501(c)(3) organization that has received a determination letter from the IRS that the...

Nonprofit Law: Starting a society or a professional organization, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, job seekers: I am not holding it against you that you did some search at www.allexperts.com and my name came up. I am just informing you that I do not practice the law of Oklahoma and you might want to consult with an Oklahoma attorney, but, generally, if you are not...

Nonprofit Law: State Non-Profit Status, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, federal tax exempt status: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Therefore, I am assuming that you are referring to a 501(c)(3) organization. If you maintain your status with the...

Nonprofit Law: Tax implications of returned charitble gift, irs publication 17, www irs gov
irs publication 17, www irs gov, irs instructions: It appears from your question that the nonprofit is agreeable to returning the donation as you only asked, What are the tax implications and proper reporting requirements from the non profit entity? I have in my profile that this free forum is only for...

Nonprofit Law: tax returns for a football little league, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, nonprofit corporation law: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. If you want donors to be able to deduct donations and not to have your sales income, if any, taxed as long as you comply...

Nonprofit Law: Taxable Income for Not-for-Profit, irs publication 557, attorney client relationship
irs publication 557, attorney client relationship, irs gov: Ok, you would now need to either give me the name of the organization or you would need to go to the IRS website at http://apps.irs.gov/app/eos/mainSearch.do?mainSearchChoice=pub78&dispatchMethod=selectSearch and let me know if you find the organization...

Nonprofit Law: UBIT, unrelated business income, unrelated business taxable income
unrelated business income, unrelated business taxable income, www irs gov: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations and not for their unrelated or for-profit activities. But I will give you some guide. On page 9, first column of...

Nonprofit Law: 501 -3c, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, u s treasury department: US based 501(c)(3) organization may charge fees to affiliates in other countries. www.ustreas.gov/offices/enforcement/ofac/programs has the list of countries that the U.S. Treasury Department has on its sanctions list and, if you are dealing with parties...

Nonprofit Law: 501(c)(3) public charity receiving funds from UK charity, www irs gov, u s treasury department
www irs gov, u s treasury department, legal restriction: It is not that there is any law stating that such an act may be done. Here in the United States, unless something is specifically prohibited by law, then it is allowed. I don t know, off the top of my head, of any published case that deals specifically...

Nonprofit Law: 501(c)(3) Reimbursement of Volunteer Board Member Expenses, irs publication 535, www irs gov
irs publication 535, www irs gov, volunteer officers: On page 12 of the IRS publication at: http://www.irs.gov/pub/irs-tege/fringe_benefit_fslg.pdf on page 74 (it generally takes a while to load as it is a 91 page pdf file): --- Start of Excerpt --- All of the following are considered employees for purposes...

Nonprofit Law: 501 C 3 Support Org., public charity status, attorney client relationship
public charity status, attorney client relationship, irs gov: Well, you did not answer me about the public support issue -- whether that would be something that the present 501(c)(3) organization that you manage would need to worry about if your son s company donates what he wants to donate. As I wrote earlier, there...

Nonprofit Law: 501c3 donating to other clubs, www irs gov, harvey mechanic
www irs gov, harvey mechanic, professional fundraisers: The IRS has written on page 1 (first column under Introduction ) in their publication 526 Charitable Donations , which is available at: www.irs.gov/pub/irs-pdf/p526.pdf A charitable contribution is a donation or gift to, or for the use of, a qualified...

Nonprofit Law: 501C3 Thrift shop, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, hotmail: You could still qualify as a Thrift Store when [s]ubstantially all of the work in operating the thrift shop is performed by volunteers without compensation. That is based upon 502(b)(2) Section 502 of the Internal Revenue Code reads, in relevant part,...

Nonprofit Law: ByLaw Breaches Ending in Dissolution of 501c3, co presidents, dissolution
co presidents, dissolution, breaches: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. Even...

Nonprofit Law: Charitible Golf Outings, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, better business bureau: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations that are not private foundations. Therefore, I am assuming you are referring to two public charities. B may purchase...

Nonprofit Law: Charity Profit Sharing, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, hotmail: As the church is a 501(c)(3) organization you can certainly give any annual operating surpluses to the church as part of your contract to purchase real property. Please don t use the word profits though as it confuses the issues sometimes. Harvey Mechanic,...

Nonprofit Law: Director Qualifications, public benefit corporations, mutual benefit corporation
public benefit corporations, mutual benefit corporation, attorney client relationship: http://goo.gl/Zm9Z6 starting at section 5002 is the California Nonprofit Corporation s law and specifically starting at 5110 is the law for Nonprofit Public Benefit Corporations. Specifically note § 5210 --- Start of Excerpt --- Each corporation...

Nonprofit Law: Individual fundraising, irs gov, irs regulations
irs gov, irs regulations, charitable foundations: Is your gym a private, for profit entity? If so, the application for exemption may be scrutinized if the owner has too much influence or control. See http://www.irs.gov/pub/irs-tege/eotopica93.pdf starting on pages 11 Private Facility Owners which discusses...

Nonprofit Law: inurement +, veterans rest camp, www irs gov
veterans rest camp, www irs gov, material misrepresentation: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. I will, though give you some information as to the State law issues. 1. You did not give me the state you are in,...

Nonprofit Law: lumpsum donation from multiple donors out of 1 account, irs publication 526, paypal account
irs publication 526, paypal account, charitable contribution deduction: The 501(c)(3) organization would acknowledge the donation from the person or company that made the payment to the organization. As to charitable deductions, see IRS Publication 526 Charitable Donations which is available at http://www.irs.gov/pub/irs-pdf/p526.pdf...

Nonprofit Law: what is non profit, tennis club members, attorney client relationship
tennis club members, attorney client relationship, harvey mechanic: Is your club a New York Not-for-Profit Corporation (incorporated under that law)? If not, what type of entity is it? After you give me that information I will reply further. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com P.S. This response...

Nonprofit Law: non profit franchise relationship, youth sports organization, www irs gov
youth sports organization, www irs gov, franchise relationship: A 501(c)(3) organization may work with for-profit organizations but only when the 501(c)(3) organization is working for its own benefit and not, except to an insubstantial degree and tangentially, for the benefit of the for-profit entity. In the leading case...

Nonprofit Law: Non Profit organization excessive activism/protest, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, www irs gov: There is no IRS regulation of protests and activism, per se, but there are regulations as to what is called lobbying. A 501(c)(3) organization may jeopardize its exemption if the organization advocates the adoption or rejection of legislation. http://www.irs.gov/Charities-&-Non-Profits/Lobbying...

Nonprofit Law: Nonprofit/For Profit Co-existing.., attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, www irs gov: Booster organizations certainly do not need any beneficiaries to solicit contributions. The owner of the for-profit could solicit donations for the nonprofit. The owner of a for profit could be on the board as long as there are a majority of board members...

Nonprofit Law: Outside travel EO, form 1099 misc, www irs gov
form 1099 misc, www irs gov, irs instructions: That is not clear as you used the passive tense were paid . It appears though that you are stating that the church paid third parties (not the speaker) for the lodging, meals and airline tickets. Please let me know if that is not a correct understanding....

Nonprofit Law: Purpose Statement For Dissolution, irs publication 557, attorney client relationship
irs publication 557, attorney client relationship, harvey mechanic: The IRS has a sample. See pages 77-80 of IRS Publication 557 Tax Exempt Status for Your Organization which is available at: http://www.irs.gov/pub/irs-pdf/p557.pdf The first form is for a nonprofit corporation and the second is for a trust. Harvey...

Nonprofit Law: Reporting False Salaries, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, material misrepresentation: I don t understand. Each employee receives at the end of the year a W-2 form which shows the compensation reported to the IRS. Now, if they have some publication in which they make a claim that the salaries are different, that may be fraud or mispresentation,...

Nonprofit Law: Selling of a church, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, hotmail: See http://law.justia.com/codes/indiana/2012/title23/article17/ which is the Indiana Nonprofit Code as revised, 2012 and specifically note Chapter 20 Sale of Assets at http://law.justia.com/codes/indiana/2012/title23/article17/chapter20/ You can read...

Nonprofit Law: State Registration for Non Profit Fundraising, charity officials, attorney generals
charity officials, attorney generals, uniform registration: As you can read in the following article, a strict reading of the statutes does not specifically exempt mail or internet solicitations. You would need to see if you are exempt from the different states registration requirements because of the exceptions...

Nonprofit Law: STATUTE OF LIMITATIONS, excess benefit transactions, attorney client relationship
excess benefit transactions, attorney client relationship, harvey mechanic: Whether a 501(c)(3) organization is required to file Form 990 or not, they are still subject to the regulations as to private inurement and excess benefit. I don t know if I sent you the links to the regulations, but they do not refer to filings but to 501(c)(3)...

Nonprofit Law: transfer 501c3 across state lines, 501c3 status, www irs gov
501c3 status, www irs gov, corpweb: You would simply need to register the CT corporation as a foreign , meaning out-of- state corporation wishing to do business in MA and the registration is with the same office that incorporates (usually called the Secretary of State s Office, Corporation...

Nonprofit Law: Use of church property, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, private shareholder: Are you a corporate insider? Internal Revenue Code section 501(c)(3) which is available at: http://goo.gl/7lFll http://goo.gl/8oQUV (on page 2, first column) has, in part, that the 501(c)(3) organization must be operated exclusively for religious, charitable...

Nonprofit Law: Volunteer Incentives, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, hotmail: It appears then that the booster organization is not an entity separate from the school district and it is not usually, then a 501(c)(3) organization . Section 501 does not apply to state, county or municipal governmental unit except in certain circumstances....

Nonprofit Law: Youth Soccer Club Accounts and Group Exemption, youth soccer club, harvey mechanic
youth soccer club, harvey mechanic, irs publication: The IRS exemption organization fee page has, for the 4th item, that the fee is $3000 for an organization to apply for the group exemption determination so that they could then have subordinate organizations as exempt without the subordinates filing with...

Nonprofit Law: 501( c ) (3) club in a church, irs gov, irs instructions
irs gov, irs instructions, supreme court case: From the U.S. Supreme Court Case, Bob Jones University v. United States, 461 U.S. 574 (1983) which decided the 501(c)(3) organization status may not be granted to racially discriminatory schools: Section 501(c)(3) therefore must be analyzed and construed...

Nonprofit Law: 501(c)(5) Conversion, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, www irs gov: The Articles of Incorporation would need to be amended and filed with the State. Then the bylaws would be amended. The the organization would file with the IRS Form 1023 application for exemption as a 501(c)(3) organization. You would have the same entity...

Nonprofit Law: 501c3 - board members and employee relationships, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, nonprofit corporations: The IRS would allow a 5 member board with 2 persons related, one of who is receiving compensation as an employee. I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations....

Nonprofit Law: 501c3 tax reinstatement, sudden interest, limited funds
sudden interest, limited funds, reinstatement: I think that you may have mis-read the notice that you received by the IRS as I don t believe that they wrote that they would have their decision within 90 days. If you want to send me a copy of that notice I will read it and then comment on the time for processing....

Nonprofit Law: 501C6, arizona secretary of state, attorney client relationship
arizona secretary of state, attorney client relationship, irs gov: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. However, I will give you some direction. www.irs.gov/irm/part7/irm_07-025-006.html -- where the IRS gives general information...

Nonprofit Law: Athletic sponsorship, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, hotmail: The gym may have sales events, but then donations are not deductible. The sales people would also accrue taxable income from the fringe benefits (or compensation) they receive from sales. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com P.S....

Nonprofit Law: Car donation, federal tax questions, www irs gov
federal tax questions, www irs gov, irs publication: A conflict of interest is present whenever a director, and in some states an officer) or a close relative of that person has a material personal interest in a proposed contract or transaction to which the 501(c)(3) organization may be a party. Some conflicts...

Nonprofit Law: charitable contribution deductions for volunteer program fees, charitable contribution deduction, www irs gov
charitable contribution deduction, www irs gov, charitable contribution deductions: I need to clarify. I used the word donation in as whatever accommodations (Base items) that they are receiving is coming by arrangement before any donation. After that there is a donation. I did not write that the required payments were donations, but...

Nonprofit Law: Charity Golf Tournament with no 501c3 Status, irs publication 557, charity golf tournament
irs publication 557, charity golf tournament, nonprofit corporation law: You would want to organize as a nonprofit entity. If you want donors to be able to deduct donations and not to have your sales income, if any, taxed as long as you comply with fundraising guidelines for 501(c)(3) organizations, you would need to establish...

Nonprofit Law: church use, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, www irs gov: It appears that the church is not charging the seminar leader any rent. If the church does not charge at least market rental rates, then the church does jeopardize its exempt status with the IRS if the amount of the fair market rental would be substantial...

Nonprofit Law: compensation, swimming pool filter, federal tax questions
swimming pool filter, federal tax questions, www irs gov: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. The IRS allows for compensation for services to board members or officers as long as it is not more than reasonable....

Nonprofit Law: donations to church in foreign country, public benefit corporation, attorney client relationship
public benefit corporation, attorney client relationship, harvey mechanic: That is fine. See the IRS publication at http://www.irs.gov/pub/irs-wd/0504031.pdf for details about international grants to and international activities of U.S. exempt organizations. Note Rev. Rul. 63-252 provides an example of a domestic charitable organization...

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

Nonprofit Law: Hiring practices of a non-profit, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, father son and holy spirit: The employer may be covered under an exception to the Civil Rights Act of 1964 which prohibited religious discrimination in employment. 42 U.S.C. 2000e-1(a): This subchapter shall not apply to an employer with respect ...to a religious corporation, association,...

Nonprofit Law: Can we have individual paper accounts and a general account as well?, spreadsheet setup, irs regulations
spreadsheet setup, irs regulations, warm ups: My summary of IRS regulations relating to 501c3 booster organizations is at http://goo.gl/RO1ez -- you may be interested to read that as it answers your question. Specifically, you will see that, in June of 2011 the IRS wrote: ---Start of Excerpt-- If a...

Nonprofit Law: Issuance of Form 1099 by 501c-3, form 1099 misc, attorney client relationship
form 1099 misc, attorney client relationship, irs gov: Yes on both accounts. 501(c)(3) organizations are subject to the same rules as to 1099-Misc as for-profits. See http://www.irs.gov/pub/irs-pdf/i1099msc.pdf which is the IRS instructions for form 1099-Misc. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com...

Nonprofit Law: Mandatory fundraising for sports league, harvey mechanic, booster organizations
harvey mechanic, booster organizations, private benefit: First you would need to read any agreements you signed for the $325 which may indicate the services that the sports league was going to provide for the $325. Such applications or other agreements are contracts and you would be able enforce the agreement...

Nonprofit Law: Mis-use of donated funds, animal rescue organization, attorney client relationship
animal rescue organization, attorney client relationship, www irs gov: Yes, that is highly illegal. Complaints could go to your State s Attorney General s Office as that office generally oversees charities within the state. If the action is criminal then your local district attorney may be interested in prosecuting as at:...

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

Nonprofit Law: Non-profit booster club pass-through payments, warren ruppel, financial accounting standards board
warren ruppel, financial accounting standards board, financial accounting standards: I suggest that, as your booster organization is legally obligated to pass on the funds, that you should record an asset and a liability for cash for each transaction. As stated by CPA, Louis Gutberlet, pass-through items or reimbursable expenses are assets,...

Nonprofit Law: Non-Profit Competition, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, excursion boat: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. Even...

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

Nonprofit Law: Non-profit know as a...., medical marijuana dispensary, attorney client relationship
medical marijuana dispensary, attorney client relationship, harvey mechanic: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by federal criminal laws. Even though this forum is not for such federal criminal law issues,...

Nonprofit Law: Non profit, private benefit, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, www irs gov: The truth is allowed in speech or in publications, as accorded by the First Amendment to the U.S. Constitution. Therefore, an individual or even a for-profit company may list the organization and/or use the logo of the organization on their website, unless...

Nonprofit Law: US nonprofit partnering with foreign NGO, harvey mechanic, www irs gov
harvey mechanic, www irs gov, nonprofit corporation law: See the IRS publication at http://www.irs.gov/pub/irs-wd/0504031.pdf for details about international grants to and international activities of U.S. exempt organizations, and, especially page 3-4 about grants to foreign organizations starting on page 3...

Nonprofit Law: Papers showing Incorporation, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, hotmail: Yes, you should definitely have a copy of the Articles of Incorporation and Bylaws. You can obtain a copy of your Articles of Incorporation from the Secretary of State of Pennsylvania for a charge. http://pages.citebite.com/i1p8o9s8m8ohu 717) 787-1057 is...

Nonprofit Law: PTA donation to school, irs publication 526, state pta office
irs publication 526, state pta office, pta thanks: Your earlier question referred to your organization giving a donation. Now you are citing to a sub-set of donations, which are during the process of dissolution. Is your corporation dissolving? If not, that bylaw does not apply to donations in the normal...

Nonprofit Law: Qualifation of a 501(c)3 Public Charity, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, www irs gov: I generally suggest going for 501(c)(3) organization status first, and, if that fails, the IRS will offer 501(c)(4) organization status (if the organization qualifies under that section). I have in my profile that this free forum is only for general questions...

Nonprofit Law: refund of contributions, irs publication 17, form 1099 misc
irs publication 17, form 1099 misc, attorney client relationship: If the refund is from a donation that was given in a previous year, the organization must send to the IRS a 1099-Misc indicating the amounts of the refunds given to persons if the amount is $600 or more and the organization had previously given an acknowledgement...

Nonprofit Law: Religious order incorporation, 501c 3, treasury regulations
501c 3, treasury regulations, religious order: I don t know why you concluded that The guidelines for a religious order is different than other 501C-3 organizations . There a many 501(c)(3) organizations that are religious in nature. For example, in its Internal Revenue Manual, in notes to 501(c)(3):...

Nonprofit Law: Schedule B. School (Form 1023), attorney client relationship, good faith estimate
attorney client relationship, good faith estimate, harvey mechanic: are sincere now. See the instructions to the Application for Exemption which is available at www.irs.gov/pub/irs-pdf/i1023.pdf and on page 12 column 1 they state that you need to put in reasonable and good faith estimate of your future finances for your...

Nonprofit Law: selling non profit property, irs publication 557, attorney client relationship
irs publication 557, attorney client relationship, irs gov: I would need to know the subsection of IRC 501(c) under which the organization was incorporated. You can find that in the articles of incorporation. After you reply I will respond again. See IRS Publication 557 Tax Exempt Status for Your Organization ...

Nonprofit Law: taxing micro enterprises, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, drug and alcohol rehab: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue is controlled by state law and states may differ somewhat with how they would treat such issues, but even...

Nonprofit Law: Trading Properties - follow-up, irs law, irs gov
irs law, irs gov, bargain sales: Inurement would not apply when you are getting more value in return. You already explained that you would be getting real property from the individual which is worth more than what you are giving to him. Inurement is discussed by the IRS at http://www.irs.gov/pub/irs-tege/eotopicc90.pdf...

Nonprofit Law: types of non profits, irs publication 557, attorney client relationship
irs publication 557, attorney client relationship, harvey mechanic: Ok. If you are not giving benefits only to those working, then ignore my last reply, but my first reply is still applicable because if more than 15% of you income is coming from such contract labor or if employment taxes are not paid, you jeopardize your exempt...

Nonprofit Law: Value of Quid Pro Quo Insubstantial Item, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, www irs gov: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Therefore, I am assuming that you are referring to a 501(c)(3) organization and the requirements for it to follow....

Nonprofit Law: walking away from 501c3, bookkeeping service, booster organization
bookkeeping service, booster organization, cooperative organization: You may form a nonexempt booster organization, but then any income such as from sales activities would be taxable and any work for benefits would be taxable as employment income. Such an operation would be what the IRS calls a cooperative. A cooperative...

Nonprofit Law: just wondering, irs publication 557, alcoholic beverage control
irs publication 557, alcoholic beverage control, harvey mechanic: It appears that you are asking whether a nonprofit organization may allow members of the public to pay an admission fee to enter their premises. The answer depends upon what subsection of IRC 501(c) under which the organization was incorporated. You can find...

Nonprofit Law: 501(c)(3) animal rescue, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, hotmail: The Board of Directors of a nonprofit organization may be changed in accordance with the procedures in the State law and the Articles of Incorporation and Bylaws. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com P.S. This response is intended...

Nonprofit Law: 501 c 3 are we compliant, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, irs regulations: My summary of IRS regulations relating to 501c3 booster organizations is at http://goo.gl/RO1ez -- you may be interested to read that. You will see details that indicate that the fundraising for the individuals participating. But I don t know where you got...

Nonprofit Law: 501c3, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, hotmail: If a U.S. donor wants a charitable deduction it must donate funds to a U.S. 501(c)(3) organization (recognized as such by the IRS), not directly to the foreign organization. No one owns a U.S.501(c)(3) organization, but you could be an officer of both the...

Nonprofit Law: 501c3, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, www irs gov: See the IRS publication at http://www.irs.gov/pub/irs-wd/0504031.pdf for details about international grants to and international activities of U.S. exempt organizations, and, especially page 3-4 about grants to foreign organizations starting on page 3...

Nonprofit Law: 501c3 as a pass through to 501c6 organizations, irs publication 557, attorney client relationship
irs publication 557, attorney client relationship, harvey mechanic: A 501(c)(3) organization is not supposed to be doing favors and using its office time for a 501(c)(6) organization, although a c6 can assist a c3. Internal Revenue Code section 501(c)(3) which is available at: http://goo.gl/7lFll http://goo.gl/8oQUV (on...

Nonprofit Law: agreement form with a foreign organization, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, www irs gov: No. There is no standard form. The agreement would need to comply with the rules for foreign grants, though. See the IRS publication at http://www.irs.gov/pub/irs-wd/0504031.pdf for details about international grants to and international activities of U.S....

Nonprofit Law: Amending By-Laws, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, nonprofit corporation law: Is your organization an Oregon Nonprofit Corporation? If so, see http://www.leg.state.or.us/ors/065.html which is the Oregon Nonprofit Corporation Law on the state site. Specifically note § 65.061 as to Bylaws and there is nothing helpful there. Therefore,...

Nonprofit Law: animal nonprofit, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, three vets: Sorry to receive news of your problems, Josi, but it appears that you do not have a signed grant agreement with the organization and, without such a contract, you are pretty much at the whim of the organization and its officers. I am not sure what the...

Nonprofit Law: Is answer regarding severance pay from 2008 still valid?, excess benefit transaction, harvey mechanic
excess benefit transaction, harvey mechanic, www irs gov: Yes. That answer that I gave in 2008 is still applicable. Also note that the Internal Revenue Code has, in part, that the 501(c)(3) organization must be operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational...

Nonprofit Law: What category does a high school soccer booster club qualify under, harvey mechanic, high school soccer
harvey mechanic, high school soccer, irs regulations: If the group is willing to follow IRS regulations for 501(c)(3) organizations, that would be the most beneficial classification, as then donations to the organization would be deductible to the donors. See my summary of IRS regulations for booster organizations...

Nonprofit Law: details of expenditures of a public charity, public disclosure requirements, attorney client relationship
public disclosure requirements, attorney client relationship, harvey mechanic: If the IRS actually collects taxes on the basis of your report, they state that they will give you something as a reward http://www.taxwhistleblowers.org/main/page.php?page_id=1 Specifically go down to …have information and want to claim a reward Use...

Nonprofit Law: cooperatives as 501c3, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, preferred stockholders: I am not going to comment on the issue of whether, under Wisconsin law, the organization would qualify as a nonprofit. I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations....

Nonprofit Law: dissolution clause, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, www irs gov: The IRS has published at http://www.irs.gov/pub/irs-pdf/p557.pdf samples of the required clauses for dissolution for your Articles of Incorporation on the bottom of page 77 --- Start of Excerpt --- Sixth: Upon the dissolution of the corporation, assets...

Nonprofit Law: Employee Pay, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, hotmail: I do not see any issue there even if you employees take 35% of the gross income. The issue for the IRS is whether your shop is only selling items that were donated and that you are not paying employees more than what is reasonable. Harvey Mechanic, Attorney...

Nonprofit Law: Employer Withholdings, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, www irs gov: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your issue applies to for-profit and nonprofit organizations equally and is a question in an area called employment...

Nonprofit Law: Fundraising in multiple states, charitable solicitations, charitable solicitation
charitable solicitations, charitable solicitation, good sportsmanship: 1. Once you are incorporated in one state you can engage business on the ground in another state, but only after you register your corporation in each other state under each State s provision for foreign corporations which you would find in their Corporations...

Nonprofit Law: Giving a church van to a part-time worship leader, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, private shareholder: Internal Revenue Code section 501(c)(3) which is available at: http://goo.gl/7lFll http://goo.gl/8oQUV (on page 2, first column) has, in part, that the 501(c)(3) organization must be operated exclusively for religious, charitable ...or educational purposes...

Nonprofit Law: Group Exemption, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, missionary friend: The IRS exemption organization fee page has, for the 4th item, that the fee is $3000 for an organization to apply for the group exemption determination so that they could then have subordinate organizations as exempt without the subordinates filing with...

Nonprofit Law: Illinois non-for-profit election law, criminal fraud, ilga gov
criminal fraud, ilga gov, nonprofit law: The issue is not who holds himself out as a director, but who the corporation acknowledges as the new directors. Until the corporation confirms the result of an election, the previous directors are still in office. As the Illinois law has recently been...

Nonprofit Law: Membership vs. Directorship, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, irs approval: A good discussion is starting from page 31 of Starting & Building a Nonprofit : A Practical Guide by Peri Pakroo, from Nolo Press (2005) http://goo.gl/yKjAn The Google Books version is available (bookmarked to page 215) at http://goo.gl/pxGKE --- Start...

Nonprofit Law: Non-profit Employee mileage reimbursement, mileage reimbursement rate, federal mileage reimbursement
mileage reimbursement rate, federal mileage reimbursement, federal mileage reimbursement rate: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. The IRS does not require any company, whether for-profit or nonprofit to reimburse employees for their mileage costs....

Nonprofit Law: non profit lease to a profit??, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, property tax exemption: Well, there a some organizations that have all of their activities on their property, for example a social club, and, if they leased out that property they would not have any activities. That would mean the the organization jeopardizes their exemption for...

Nonprofit Law: Non- Profits charging fees, irs publication 526, attorney client relationship
irs publication 526, attorney client relationship, www irs gov: As to charitable deductions, see IRS Publication 526 Charitable Donations which is available at: http://www.irs.gov/pub/irs-pdf/p526.pdf on page 6 middle column under the heading Contributions You Cannot Deduct is 3. The part of a contribution...

Nonprofit Law: Nonnprofit Financial Aid and Service Hours, profit soccer club, www irs gov
profit soccer club, www irs gov, eligible educational institution: here is no expectation of payment by a volunteer. http://www.dir.ca.gov/dlse/opinions/1988-10-27.pdf on page 2 which is an opinion from the Chief Counsel of the State of California s Division of Labor Standards Enforcement. True volunteer firefighters...

Nonprofit Law: nonprofit-forprofit relationships, irs guidelines, tax exempt organizations
irs guidelines, tax exempt organizations, tax exempt organization: See Google Books version of Joint Ventures Involving Tax-exempt Organizations by Michael L. Sanders. http://tinyurl.com/2cdf7l5 On page 14-15 --- Start of Excerpt --- The IRS guidelines for determining whether a tax-exempt organization jeopardizes...

Nonprofit Law: Possible tax fraud, social welfare services, federal tax exemption
social welfare services, federal tax exemption, minimum wage law: You asked, How would I find out if an objective of the org. is to amass funds? You would look to their Form 990 annual federal income tax returns to see the numbers. You can go to http://www.guidestar.org and you can register there without fee and do a basic...

Nonprofit Law: reciepts for US NGO, www irs gov, irs publication
www irs gov, irs publication, scraps of paper: I don t know what IRS guidelines you are referring to, but, as to the Publication 4221-pc we see, on pdf page 28, Except in a few cases, the law does not require a special kind of record. In other words, what would be acceptable in an ordinary accounting...

Nonprofit Law: Reimbursements, mileage reimbursement rates, federal mileage rate
mileage reimbursement rates, federal mileage rate, attorney client relationship: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your understanding is correct as to the federal law. Even though this forum is not for such state law issues,I will...

Nonprofit Law: Returning Donation to Donor, city efforts, sole focus
city efforts, sole focus, current board: Generally, donors give up any authority over donated items and funds, unless they had a specific signed agreement with the nonprofit with a reverter clause or at least a letter indicating the conditional nature of the gift. This an issue called enforceability...

Nonprofit Law: Small Organization Reinstatement After Automatic Revocation, attorney client relationship, irs website
attorney client relationship, irs website, harvey mechanic: No, sorry. The final deadline was 12/31/2012 (unless the organization was effected by Hurricane Sandy http://www.irs.gov/pub/irs-tege/n-12-71.pdf ). Even though they have not extended see http://www.irs.gov/irb/2011-25_IRB/ar10.html (down at Section 5...

Nonprofit Law: Starting a new business with proceeds going to a particular organization, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, charitable solicitations: If you are going to be soliciting funds for a particular 501(c)(3) organization, then www.after-prom.org/state_charity_contacts.html has links to the state offices that regulate charitable solicitations and, wherever you sell you would need to comply with...

Nonprofit Law: Summary of IRS 501 c 3 rules, irs 501 c3, attorney client relationship
irs 501 c3, attorney client relationship, harvey mechanic: There are four links in my summary of the IRS rules for 501(c)(3) booster organizations at http://goo.gl/NC2v8 and I just tested all four and they worked for me. Please let me know, specifically, which urls work not working for you and I will let check again...

Nonprofit Law: Youth Baseball Team, youth baseball team, target number
youth baseball team, target number, bowling event: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. Your question relates to something else but I will help you. The first effort you should make is to find out what...

Nonprofit Law: 501 (c) (3) fund raisers, unrelated business income, unrelated business activities
unrelated business income, unrelated business activities, federal tax exemption: You can have solicitations as many times as you want, but if you are selling goods or services to raise funds, you may be faced with what the IRS calls unrelated business issues. IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations...

Nonprofit Law: 501c(3) Gymnastics Club, gymnastics club, volunteer time
gymnastics club, volunteer time, tuition expenses: You wrote, all profit is split evenly among all the members of the association . Such an operation would be what the IRS calls a cooperative. A cooperative is not qualified as a 501(c)(3) organization. A 501(c)(3) booster organization is to be a charitable,...

Nonprofit Law: Availability of Membership Information, phone numbers and email addresses, election campaigns
phone numbers and email addresses, election campaigns, personal campaign: I am assuming that you are referring to a Florida Not-for-Profit Corporation. http://goo.gl/pbPdk is the Florida Not For Profit Corporation Act and you would go down to 617.1601 Corporate records and 617.1602 Inspection of records by members and the following...

Nonprofit Law: began charity work, www irs gov, form 1023
www irs gov, form 1023, san francisco california: I am assuming that the grant to the two individuals came from the organization s bank account. Then you would explain that in Part IV. The Application for Exemption is at: http://www.irs.gov/pub/irs-pdf/f1023.pdf and we see on pdf page 5 at Part IV: ---...

Nonprofit Law: Booster Club/AD Chain of Command, athletic booster club, attorney client relationship
athletic booster club, attorney client relationship, harvey mechanic: It appears that you have an unincorporated association unless you are part of the school district, which means that you are not a separate entity, but like a school club. If you are an unincorporated association you should have articles of association that...

Nonprofit Law: booster club confusion, irs regulations, booster organizations
irs regulations, booster organizations, individual fund: Managers and board members of 501(c)(3) organizations are not personally liable to the IRS for any penalties because of the problems that developed before their took their positions. You can certainly revise your membership agreement to prohibit certain...

Nonprofit Law: Booster Club
The IRS has no regulation relating to different membership levels and different fees based upon the level. Therefore, what you propose would be allowed. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com P.S. This response is inteded to be a...

Nonprofit Law: Capital gain taxes, charitable remainder trust, income tax deduction
charitable remainder trust, income tax deduction, capital gain taxes: If you sell the assets while they re in my name and then give 100% of the proceeds to a 501(c) three organization you will I be required to pay the capital gains taxes. The capital gains attaches once you sell appreciated property. However, if you donate...

Nonprofit Law: Cheer Booster Club Finances, income tax purposes, school cheer
income tax purposes, school cheer, booster organization: I don t know why money would go into the sponsor s account and who is the sponsor (an individual or a company), but I am assuming that your booster organization has been recognized by the IRS as a 501(c)(3) organization. Therefore, any funds raised by the...

Nonprofit Law: take over of a club with a 501ce, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, hotmail: Generally Club A would agree that Club B would be able to have voted in the Board members that Club B wants and then the new Board would appoint officers. There may be complications depending upon the Articles of Incorporation and Bylaws of Club A so I strongly...

Nonprofit Law: Creating a non-profit organization, nonprofit corporation act, nonprofit corporation law
nonprofit corporation act, nonprofit corporation law, attorney client relationship: The D.C. Nonprofit Corporation Act is available at http://goo.gl/T6UIPO in 134 page pdf file Specifically §29-402.01 provides: --- Start of Excerpt --- One or more persons may act as the incorporators of a nonprofit corporation by delivering articles...

Nonprofit Law: Designated funds after Church Closes, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, hotmail: Generally, donors give up any authority over donated items and funds, unless they had a specific signed agreement with the nonprofit with a reverter clause or at least a letter indicating the conditional nature of the gift. This an issue called enforceability...

Nonprofit Law: Dissolution of booster club, nonprofit corporation act, colorado nonprofit corporation
nonprofit corporation act, colorado nonprofit corporation, attorney client relationship: Well, as your organization was not incorporated or otherwise set-up as a 501(c)(3) organization it would not need to comply with any state or federal laws as to the assets upon dissolution. You would only need to look to your internal documents (like articles...

Nonprofit Law: Dissolving, nonprofit corporation act, charitable trust section
nonprofit corporation act, charitable trust section, michigan nonprofit corporation: You may distribute funds to a nonexempt organization but you must have legal assurance that the funds would be used for charitable, educational or religious purposes. The Michigan Nonprofit Corporation Act ( Act 162 of 1982) is available at http://bit.ly/5GolZb...

Nonprofit Law: donations, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, skin graft: No. The Internal Revenue Code at section 102(a) provides that gifts are not income. Gross income does not include the value of property acquired by gift... http://codes.lp.findlaw.com/uscode/26/A/1/B/III/102 Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com...

Nonprofit Law: Donations collected, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, employer identification number: Well, absent a written agreement (or even if there was an oral agreement) any funds solicited for the 501(c)(3) organization would need to go to that 501(c)(3) organization s bank account and not into the bank account of an individual solicitor. As you wrote,...

Nonprofit Law: Donations to a specific team, youth soccer club, referee fees
youth soccer club, referee fees, tax id number: As long as a team (what the IRS would refer to as a project ) is monitored by the 501(c)(3) organization to make sure that the activities of that team are only activities that would be approved for a 501(c)(3) organization, then the 501(c)(3) organization...

Nonprofit Law: establishing a new location for 501(c)(3) and DBA, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, hotmail: Banks and credit unions have their own procedures and you would need to check with that credit union to find out what paperwork that they would accept. I am assuming from what you wrote, that your corporation has been incorporated in Illinois. I am surprised...

Nonprofit Law: Thanks and one more question, public benefit corporation, nonprofit public benefit
public benefit corporation, nonprofit public benefit, question question: The only limitation would be in pursuance to the bank corporate resolution, if such a limit is indicated there. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com P.S. This response is intended to be a general statement of law, should not be...

Nonprofit Law: Executive Director, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, www irs gov: I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations that is not a private foundation. Therefore, I am assuming that you are referring to such a 501(c)(3) organization -...

Nonprofit Law: Individual Accounts & Fundraising for 501c3, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, www irs gov: My summary of IRS regulations relating to 501c3 booster organizations is at http://goo.gl/RO1ez -- you may be interested to read that. The funds do not need to be distributed equally, for example, higher level athletes who need more money for extra events...

Nonprofit Law: kids baseball team, irs publication 557, attorney client relationship
irs publication 557, attorney client relationship, harvey mechanic: If you want donors to be able to deduct donations and not to have your sales income, if any, taxed as long as you comply with fundraising guidelines for 501(c)(3) organizations, you would need to establish a charitable trust, incorporate under a state...

Nonprofit Law: Do we have a misappropriation?, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, hotmail: First I would need to know what type of structure entity A is. In other words, has it been incorporated under the State s (Georgia, I presume), law for nonprofit corporations? If not, what is it? Please confirm that the church-related entity has received...

Nonprofit Law: Non Profit, nonprofit corporation law, irs 501 c 3
nonprofit corporation law, irs 501 c 3, sole proprietorship: You may certainly get tax benefits for setting up a nonprofit organization and obtaining from the IRS 501(c)(3) organization status as that would mean that any annual surpluses would not be taxable under the regulations for income taxes. However, If you want...

Nonprofit Law: Non-Profit giving Interest Free Loans, interest free loans, www irs gov
interest free loans, www irs gov, eligible educational institution: There are no federal U.S. laws that require imputed interest in loans from 501(c)(3) organization s to beneficiary s when the organization follows the IRS regulations for scholarship grants (which includes no interest loans). The IRS has recognized an...

Nonprofit Law: Nonprofit Booster Club Assessments, high school drill team, attorney client relationship
high school drill team, attorney client relationship, harvey mechanic: You are welcome. Those payments from the families would be included gross income unless the 501(c)(3) organization was merely acting as an agent for the families and was required, under law, to pass the funds through, in full, for the purposes agreed upon....

Nonprofit Law: Not for profit vs nonprofit benefits, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, www irs gov: Volunteers may be reimbursed for expenses, but if workers are offered tangible benefits, that is considered compensation that is taxable. See, for example, http://pages.citebite.com/r8v8l8p8pdin which is a newspaper story describing a situation when the...

Nonprofit Law: Regarding Foreign activities, attorney client relationship, harvey mechanic
attorney client relationship, harvey mechanic, www irs gov: See the IRS publication at http://www.irs.gov/pub/irs-wd/0504031.pdf for details about international grants to and international activities of U.S. exempt organizations, and, especially page 3-4 about grants to foreign organizations starting on page 3...

Nonprofit Law: School athletic booster club, athletic booster club, cheer club
athletic booster club, cheer club, shoes and clothes: The 501(c)(3) organization is in violation of IRS regulations relating to family fundraising efforts benefiting that particular family. My summary of IRS regulations relating to 501(c)(3) booster organizations is at http://goo.gl/RO1ez -- you may be interested...

Nonprofit Law: How to and selling products under 501c3 status, irs publication 557, nonprofit corporation law
irs publication 557, nonprofit corporation law, www irs gov: If you want donors to be able to deduct donations and not to have your sales income, if any, taxed as long as you comply with fundraising guidelines for 501(c)(3) organizations, you would need to establish a charitable trust, incorporate under a state...

Nonprofit Law: Transferring Donated Funds, 501c 3, income tax purposes
501c 3, income tax purposes, www irs gov: It appears that you may have not properly dealt with the matter. In a 2002 internal memo, the IRS wrote, The Service s longstanding position is that an EO [exempt organization] receives a charitable contribution where it has full control and discretion...

Nonprofit Law: VFD & POA sharing facilities, social welfare organization, irs designation
social welfare organization, irs designation, volunteer fire department: There are two main types of 501(c)(4) organizations and it appears that your group obtained the designation because yours is a social welfare organization. http://goo.gl/R8FJaU In any case, a 501(c)(4) organization must not give private benefits. http://goo.gl/DFKh9...

Nonprofit Law: 501(c) 3 engaged in other activities
It appears that you are referring to a 501(c)(3) organization that was incorporated in California and is still considered active. If it registered in Florida under what is called domestication it is allowed to do business in that State. I will direct you...

Nonprofit Law: 501 C 3 Fundraising
What you referred to is not earmarking as the term is used by the IRS, which uses the term to mean something done by the donor. For example: See on page 3 of an IRS Private Letter ruling from 2006: --- Start of Excerpt --- Another question that arises...

Nonprofit Law: Accepting a donation of a boat for auction
1. As I explained the IRS does not have any regulation relating to your estimation of value. The mandated acknowledgement only includes other information that your organization is required to give. The letter would stand on its own and I can t imagine who...

Nonprofit Law: Church membership fee
I am assuming that the organization you are inquiring about is a California Religious Corporation. If it is not, let me know what type of entity it is. http://goo.gl/Zm9Z6 starting at section 9110 is the California Nonprofit Religious Corporation s law...

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

Nonprofit Law: Death of a director
I am assuming that you are referring to a Massachusetts Nonprofit Corporation. http://goo.gl/KVXcK is the Massachusetts Law for Corporations for Charitable and Certain Other Purposes on the site of the Massachusetts legislature. You would look to...

Nonprofit Law: Donation in Exchange for Services
Earlier you did not specify that there was any value less than the $500 that you gave to the charity, but, now you specify a value of $200. It appears that you are citing to code section 170 as that is the code section that deals with charitable deductions....

Nonprofit Law: employees and contributions
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: Home bought under Nonprofit
See Chapter 181 of Wisconsin Statutes Nonstock Corporations which is found at: http://bit.ly/owJe6 and go down to start at § 181.1301 as to distributions and dissolution. http://goo.gl/9rxOMd Assets of a nonstock corporation are not assets of an...

Nonprofit Law: left over income
There is no restriction for one or two years of accumulation of funds. However, if you do it for many years, then the IRS would want to see a purpose for the accumulation. On page 126 of the book With Charity for All , author Ken Stern, former CEO of...

Nonprofit Law: IRS definition of "distressed"?
The IRS does not tie financial needs to the charitable classes that it recognizes. For example, they have in their Internal Revenue Manual at 7.25.3.5.1.3 --- Start of Excerpt --- It is now generally recognized that the aged, apart from considerations...

Nonprofit Law: Landowner tax benefits by leasing land to a 501(c)3
See IRS Publication 526 Charitable Donations which is available at http://www.irs.gov/pub/irs-pdf/p526.pdf especially on page 9 the IRS writes about partial interests under the heading Partial Interest in Property which means that donations of...

Nonprofit Law: Motorcycle club
It appears you are going to be a social club and social clubs do not qualify for 501(c)(3) organization status. IRC 501(c)(7) exempts from federal income tax, clubs organized for pleasure, recreation, and other nonprofitable purposes, substantially all of...

Nonprofit Law: non profit with dba and IRS
There is only one entity. A dba is not a separate entity, so, if the church wants to make or is required to make tax filings, there is only one tax filing -- the church organization. A church does not have filing requirements for 990/990ez with the IRS...

Nonprofit Law: non-profit donating to another non-profit
As long as the grant is to a public charity (not a private foundation) then there is no problem ( but I don t know what you mean by memorable , though.) In fact, the IRS gives preferential status to grants from one public charity to another in their public...

Nonprofit Law: Non Profit Gymnastics Booster Club Fund Distribution
My summary of IRS regulations relating to 501c3 booster organizations is at: http://goo.gl/ULw6f6 and you may be interested to read that as it explains that the IRS does not allow 501(c)(3) organizations to distribute funds on the basis of participation....

Nonprofit Law: Non profits
The new corporation would need to apply for 501(c)(3) organization status with the IRS unless the existing corporation obtains group exemption. The IRS exemption organization fee page has, for the 4th item, that the fee is $3000 for an organization to...

Nonprofit Law: Owning a business and creating a non profit
The owner of a for-profit business can establish a 501(c)(3) organization and be the incorporator and registered agent and also a member of the board of directors for the nonprofit. The nonprofit will be able to fundraise and apply for grants to offer...

Nonprofit Law: Parent's Booster as a Sub-Group for a 501(c)(3) Rowing Club
I suggest that you don t use the term parent s group as a 501(c)(3) booster organization should be able to have assistance from people who are not parents. Anyway, the sub-group, which be generally called a Division must follow the legal guidelines for...

Nonprofit Law: Sale of property
Is your club incorporated as a New York Not-for-Profit Corporation? In any case, I would need to see the articles of incorporation (or articles of organization) and bylaws to see if there is anything relevant. The IRS has no problem with a c7 selling...

Nonprofit Law: Sports Team with Required Social Membership
See pdf page 13 of http://www.irs.gov/pub/irs-pdf/p3833.pdf under the heading Charitable Class --start of excerpt --- The group of individuals that may properly receive assistance from a charitable organization is called a charitable class. A charitable...

Nonprofit Law: System of Fines
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Therefore, I am assuming you are referring to a 501(c)(3) organization. The IRS does not mind when officer are paid a...

Nonprofit Law: System of Fines
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Therefore, I am assuming you are referring to a 501(c)(3) organization. The IRS does not mind when officer are paid a...

Nonprofit Law: team registration taken away
I would need to look at all of the facts and circumstances, but, if the original team paid for something it should have ensured its own control. Possibly, however, if it lost control, the persons who took control, may be determined by a court to be holding...

Nonprofit Law: Youth Lacrosse Organization
I would not describe it that they would open their own checking account . Your organization s board would pass, by resolution, a statement that the corporation would open a bank account for the high school division and specify who would be the signers on...

Nonprofit Law: 501(c)3
The IRS will not grant exemption status except to nonprofit corporations, charitable trusts or unincorporated nonprofit associations. The IRS Exempt Organization s section (EO) confirmed that individuals establishing a 501(c)(3) organization receive exemption...

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

Nonprofit Law: 501(c)(3) investments/donations?
You are welcome. You can address your request to their headquarters: APHA Headquarters 800 I Street, NW Washington, DC 20001 https://www.apha.org/about-apha/contact-us If you want some older Form 990s go to http://goo.gl/hofsQ The IRS would only...

Nonprofit Law: 501c start up steps
If you want donors to be able to deduct donations and not to have your sales income, if any, taxed as long as you comply with fundraising guidelines for 501(c)(3) organizations, you would need to establish a charitable trust, incorporate under a state...

Nonprofit Law: does 501c3 need to submit 1099 for gifts/grants it makes to an individual?
You are correct. Gifts are not reportable to the IRS. In a Private Letter Ruling in 1993 the IRS concluded that a charity need not issue a 1099 form to a beneficiary of its charitable services. A nonprofit agency provides transportation to developmentally...

Nonprofit Law: 501c3 obligations
Unless you were party to an agreement whereby the new booster organization would take over from the older booster organization, then the older organization may operate. Before I could inform you whether that older organization is operating properly as to...

Nonprofit Law: 501c3 & For-Profit Relationship w/ Same Mgmt
See http://www.irs.gov/pub/irs-tege/eotopica93.pdf starting on pages 11 Private Facil ity Owners which discusses prohibited private benefit and excessive control of the booster organization by such private facility owners. Even though the ABC Charity, Inc....

Nonprofit Law: 501c3 question--death of founder
The Texas Code sections for Nonprofit Corporations are available at http://www.statutes.legis.state.tx.us/Docs/BO/htm/BO.22.htm and, right at the start we see: --- Start of Excerpt --- Sec. 22.001. DEFINITIONS. In this chapter: (1) Board of directors...

Nonprofit Law: Change to Fiscal Year and Form 990 Filing
Note on pdf page 5, right column, of the IRS instructions to Form 990 which is available at: www.irs.gov/pub/irs-pdf/i990.pdf --- Start of Excerpt --- Short period. A short accounting period is a period of less than 12 months, which exists when an organization...

Nonprofit Law: Charity - Director remuneration
You wrote that your location was Quebec, Canada. Are you inquiring about Canadian organizations? You asked about states so I am assuming you are asking about the United States. Therefore, I will answer as to the United States. I do not practice the law...

Nonprofit Law: Competitive Dance Team Parent Otganization
Such an operation would be what the IRS calls a cooperative. A cooperative is not qualified as a 501(c)(3) organization. A 501(c)(3) booster organization is to be a charitable, not a cooperative, organization. A charitable organization, like the Red...

Nonprofit Law: donations or charitable contributions
Yes. Companies may make charitable donations that are deductible. As to charitable deductions, see IRS Publication 526 Charitable Donations which is available at http://www.irs.gov/pub/irs-pdf/p526.pdf -limits on deductions for non-corporate taxpayers...

Nonprofit Law: Election of Officers - Open Meeting Law
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Your issues as to Open Meeting Laws are controlled by state law and states may differ somewhat with how they would treat...

Nonprofit Law: expense payments for 501(c)3
A booster organization must fund youth gymnasts who are similarly situated with each other even if the family is not a member of the 501(c)(3) booster organization. My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://goo.gl/IdQwML...

Nonprofit Law: Gifts to staff of the orgranization receiving grant from 501(3)(c)
For small gifts, like around $10-$20 the IRS would not be concerned as that is relatively insignificant value. Other than that it may appear, as it is done every year, that the payments are actually for work and, therefore, taxable as employment income. ...

Nonprofit Law: Gymnastics Booster Club Information
I appreciate your appreciations, Daniele. To search my previous answers you can do a Google search by site:allexperts.com/q/nonprofit without the quotes and then add your search terms before hitting enter. My summary of IRS regulations relating to 501(c)(3)...

Nonprofit Law: Money given to individuals who raised funds
Absent some contract, they never had any rights over any of the funds that they raised for the organization. Therefore, they could not have forfeited any rights. Harvey Mechanic Attorney at Law Harvey108@hotmail.com P.S. This response is intended...

Nonprofit Law: new logo merchandise sales
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Off the top of my head I would not be able to give you any IRS reference as to why t-shirt sales to athletic team members...

Nonprofit Law: Non Profit donation to member
IRC 501(c)(7) exempts from federal income tax, clubs organized for pleasure, recreation, and other nonprofitable purposes, substantially all of the activities of which are for such purposes and no part of the net earnings of which inures to the benefit of...

Nonprofit Law: Non-Profit Organizations gets Donations from Illegal Activities
The exempt organization may have a problem but only if they conspired with a donor or member in conducting illegal activities, not if they are simply accepting the benefits of someone else s illegal activities. For example, if a organized crime boss in Chicago...

Nonprofit Law: Non profit private non operating
http://goo.gl/pbPdk is the Florida Not For Profit Corporation Act as amended in 2010 and specifically, as to ultra vires (operating outside of the scope authorized in the articles of incorporation or bylaws, see § 617.0304 http://goo.gl/QOGbG. That means...

Nonprofit Law: Non Profit Spending
I am assuming from what you wrote to me that the organization is not a private foundation (you can confirm that on the IRS determination letter). There is no restriction for one or two years of accumulation of funds. However, if you do it for many...

Nonprofit Law: Non Volunteer Fees
Those clauses in the agreement are legally enforceable, but note that the workers and employer will realize employment tax liability for the hours worked (computed at the $40 per hour rate). Harvey Mechanic Attorney at Law Harvey108@hotmail.com P.S....

Nonprofit Law: Personal ads on non profit emails
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Therefore, I am assuming you are referring to such an organization. Her email notices to the members are official communications...

Nonprofit Law: Question About A House Owned Rental
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. It appears that you are inquiring about state real property tax exemption. Your issues are controlled by state law and states...

Nonprofit Law: Refund of Charitable Donation
You are welcome. I don t see any difference in the bottom line if the refund is in the same year as the donation. If you want an attorney opinion letter to help cover for any possible IRS penalties, please contact me directly to my email address below. ...

Nonprofit Law: Returning of Donation Made in Error
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: sole member/director of 501(c)(3)
I highly recommend that you have three directors who are unrelated by blood, marriage, residential address, or for-profit business relationships. The IRS wants at least 3 unrelated directors for public charities and, in any case, the board should not...

Nonprofit Law: transfer funds from one 501(c)(3) to another
Generally, donors give up any authority over donated items and funds, unless they had a specific signed agreement with the nonprofit with a reverter clause or at least a letter indicating the conditional nature of the gift. This an issue called enforceability...

Nonprofit Law: Tax form submittal requirement
Form 990-N online. http://goo.gl/CTkSR explains which 990 series return to file annually with the IRS. Harvey Mechanic Attorney at Law Harvey108@hotmail.com P.S. This response is intended to be a general statement of law, should not be relied upon...

Nonprofit Law: Use of donation
A 501(c)(3) organization may not be engaged in activities that provides substantial private benefit to an individual. An extensive discussion by the IRS of the private benefit issue relating to 501(c)(3) organizations is found at http://www.irs.gov/pub/irs-tege/eotopich01.pdf...

Nonprofit Law: W-9
No taxpayer (the IRS likes to be able to use the term taxpayer even for churches) is required under the law to complete a Form W-9 when requested by another taxpayer. But I recommend that, unless we convince the other church that they don t need your EIN...

Nonprofit Law: W-9 Form August 2013 Exemptions
I am sorry but I don t know what you are asking. I see that you are referring to by this August 2013 W-9 form . The W-9 form with instructions is at www.irs.gov/pub/irs-pdf/fw9.pdf and, on page one in the first column under the heading Purpose of Form...

Nonprofit Law: 501(c)3 Fundraising
A fundraiser for a 501(c)(3) organization whose family does not receive any tangible benefits from the fundraising is not receiving any private inurement. Internal Revenue Code section 501(c)(3) which is available at http://goo.gl/7lFll (on page 2, first column)...

Nonprofit Law: 501(c)3 Gymnastics Booster Club Question
You are welcome again. Small gifts are not a problem, but as the value goes up the question arises whether the gifts fulfill a part of the charitable mission of the 501(c)(3) organization. I doubt it and, therefore, the IRS could consider such gifts as...

Nonprofit Law: 501(c)7 Working With 501(c)3
The IRS has written on page 1 (first column under Introduction ) in their publication 526 Charitable Donations , which is available at: www.irs.gov/pub/irs-pdf/p526.pdf A charitable contribution is a donation or gift to, or for the use of, a qualified...

Nonprofit Law: 501c3 sales
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Your matter about state sales tax is controlled by state law and states may differ somewhat with how they would treat such...

Nonprofit Law: agent
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: Automatic revocation and re-establishing exempt status
I suggest starting a new Tennessee nonprofit corporation. Use a new name and you may not then be considered a successor organization which would require that you complete some additional filing other than the recent 1023-EZ that was established by the IRS...

Nonprofit Law: Booster Club
In the United States, unless a group is organized and operates a bank account with their own EIN (Employer Identification Number - or Taxpayer Id number), it is considered to simply be a committee of the entity that allows it to use its EIN. All laws that...

Nonprofit Law: Building fund
The Board would follow the corporation s articles of incorporation and bylaws to fill the empty board seats. Harvey Mechanic Attorney at Law Harvey108@hotmail.com P.S. This response is intended to be a general statement of law, should not be relied...

Nonprofit Law: Changing 501(c)3 board members
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Your organization would follow the procedures in your articles of incorporation and bylaws for election of new board members...

Nonprofit Law: Changing by laws
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. The IRS exemption determination letters are standard. You can see in a sample determination letter at: www.mcsb.us/Documents/IRS%20501c3%20Approval%200001.pdf...

Nonprofit Law: Church use for clothing resale
The church may host such an event but must charge at least a reasonable rental to the vendors. Otherwise, the vendors are getting what the IRS refers to as private benefit . An extensive discussion by the IRS of the private benefit issue relating to 501(c)(3)...

Nonprofit Law: Clarification on fiscal year change, using 990
Note on pdf page 5, right column, of the IRS instructions to Form 990 which is available at: www.irs.gov/pub/irs-pdf/i990.pdf --- Start of Excerpt --- A short accounting period is a period of less than 12 months, which exists when an organization first...

Nonprofit Law: EO Officers
The officer performing the duties as Secretary of a corporation is treated by the IRS as an employee. http://goo.gl/ypkKS But the same person, who person, when contracting with the corporation for services other than the duties of the office is treated as...

Nonprofit Law: Fee refund, again
As long as the volunteer activity is not something that would be considered unrelated business activity, like vending of food and drink to spectators, I don t see any problem as the funding is going from one 501(c)(3) organization to another. I am assuming...

Nonprofit Law: Fee refund
Youth are a charitable class and grants for youth sporting teams are favored, but your organization is making the grant conditioned on the group working for you. Therefore, my answer stands. Benefits such as reduction on entry fees are similar to the situation...

Nonprofit Law: Finding out a non-profits Tax ID number
Try going to http://goo.gl/BVjCCd which is an IRS source for information about organizations that presently have exempt status recognized by the IRS. You would need to click on the state of California and then click on the csv file depending upon the first...

Nonprofit Law: Fundraising Uses
A 501(c)(3) organization may decide for the whole year only to fund the coaches and not give any benefits directly to the youth, so certainly it may decide to pay for coaches to travel to a national competition. The IRS rule for what nonprofits may spend...

Nonprofit Law: Funds used as reimbursment
Yes, a 501(c)(3) booster organization may issue checks to the family of the youth for reimbursements for the competition fees that they already paid. Revenue Ruling 56-304 has: --- Start of Excerpt --- Organizations privately established and funded...

Nonprofit Law: high school booster club mandatory "donations"
First I would like to disabuse the coach of the notion that the $100 that he is referring to is a donation . The IRS has written on page 1 (first column under Introduction ) in their publication 526 Charitable Donations , which is available at: www.irs.gov/pub/irs-pdf/p526.pdf...

Nonprofit Law: lease agreements
See IRS Publication 526 Charitable Donations which is available at http://www.irs.gov/pub/irs-pdf/p526.pdf - especially on page 9 the IRS writes about partial interests under the heading Partial Interest in Property which means that donations of use...

Nonprofit Law: Misrepresentation
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: non-profit and legal status
The U.S. Internal Revenue Service has no requirements as to nationality or residence of the founders of a nonprofit entity. All of the States that I have looked at also accept charitable trusts without any requirements as to the founders. However, they normally...

Nonprofit Law: Can nonprofit lease from board member?
A conflict of interest is present whenever a director, and in some states an officer) or a close relative of that person has a material personal interest in a proposed contract or transaction to which the 501(c)(3) organization may be a party. Some conflicts...

Nonprofit Law: Paying a stipend to a member or board member
Yes, the IRS does allow 501(c)(3) organizations to give someone compensation just so it is not more than what is reasonable. Starting on pdf page 10 of www.irs.gov/pub/irs-tege/eotopici93.pdf the IRS discusses many of the factors it would look at to decide...

Nonprofit Law: Possible corrupt nonprofit
Unless the articles of incorporation or bylaws or other contract provides the cheer parents with certain rights, they do not have a right to certain funds, which are controlled by the organization. I suggest that, in the future, the cheer parents form a separate...

Nonprofit Law: quid-pro-quo
Any entity, whether for-profit or nonprofit, may barter its services in exchange for benefits, but that has nothing to do with the quid pro quo rule, by which I am assuming you are referring to applicability to donations to 501(c)(3) organizations. As I...

Nonprofit Law: Rental
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Your issue as to subletting is controlled by state law and states may differ somewhat with how they would treat such issues....

Nonprofit Law: Where our responsibility ends
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Therefore, I am assuming you are referring to such an organization. Revenue Ruling 56-304 has: --- Start of Excerpt...

Nonprofit Law: Retroactive Reinstatement Process
completed and executed paper annual returns for the three years refers to Form 990 or Form 990-EZ. The IRS announced, early in 2014, new streamlined procedures that allow for retroactive reinstatement for some smaller organizations. An organization that...

Nonprofit Law: Returned charitable donation
You may return the donation if you want to do so. You can then inform the donor that, for refunds of donations where a deduction was taken in a previous year, he would put the refund amount on line 21 of your form 1040 as stated in IRS publication 17 on page...

Nonprofit Law: Sharing your 501-C3 status
The only way you could share your 501(c)(3) organization status is by having all funds go into and out of one of your organization s bank accounts. The friend s operation would be categorized as a project of your organization. Generally, I advise contracts...

Nonprofit Law: Spending fundraising monies
1. Allowing individual families to sell or otherwise raise funds would make the operation would be what the IRS calls a cooperative. A cooperative is not qualified as a 501(c)(3) organization. A 501(c)(3) booster organization is to be a charitable, not a...

Nonprofit Law: 501(c)(3)
I am assuming that the vehicle was not donated recently to the 501(c)(3) organization. There is no problem for the organization to sell such a vehicle and use the funds for other activities. Harvey Mechanic Attorney at Law Harvey108@hotmail.com ...

Nonprofit Law: 501c-3 related party
No. The is no law that requires your company to comply with that request of the 501 organization. The proper way that nonprofits make such reporting to the as required is for them to have a clause in the management agreement requiring it. Harvest Mechanic...

Nonprofit Law: 501c3
1 (a) You wrote that the local organization is a charity. Therefore, I am assuming that you are referring to a 501(c)(3) organization and, because you wrote that the organization is listed on the IRS Exempt Organizations Select Check website, it has already...

Nonprofit Law: 501c3 nonprofit audit
If someone sues your organization, during the stage called discovery generally the courts allow them to ask for your financial information and you would be required to turn that over to the plaintiff (the person suing). Otherwise, that person may file a...

Nonprofit Law: 501c3 nonprofit buying a home
The bank will require a corporation resolution of the board before it gives funds to the organization but it will not be checking whether the board is independent . Please get a real estate broker to represent your organization as an agent for the purchase...

Nonprofit Law: 501c3 nonprofit buying a home
A 501(c)(3) organization may purchase real estate either for use or investment. However, you indicated, by we run that a family is controlling the 501(c)(3) organization. Is the 501(c)(3) organization a public charity or a private foundation? It appears...

Nonprofit Law: Board positions
You are welcome, Dawna, I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. The IRS does not mind if one insider (like employee) of the for-profit gym may be on the executive...

Nonprofit Law: Church legal name
The legal name of an entity is determined under state law. I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Your matter is controlled by state law and states may differ somewhat...

Nonprofit Law: CLASS REUNION
As I wrote earlier, a social organization is qualified as a 501(c)(6) organization by the IRS and the IRS does require, for exemption, articles of incorporation a trust declaration or articles of association, and usually bylaws. I have in my profile that...

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

Nonprofit Law: Concession stand workers
1. First I suggest that you do not use the word volunteer in discussions of such issues as it tends to confuse things. A person who is required to work and, if that person does not work is required to pay $30 is an employee or independent contractor. In...

Nonprofit Law: discrimination
An organization may legally discriminate for some reasons but may not legally discriminate for other reasons. There are federal laws that apply to certain businesses (whether for-profit or nonprofit). Generally a senior citizen center is subject to the public...

Nonprofit Law: dissolution of a 501 (c) 3 charity
In order to have obtained IRS exemption determination, a 501(c)(3) organization would have had to have the IRS required clauses in its Articles of Incorporation as discussed starting on page 26 at Organizational test at: www.irs.gov/pub/irs-pdf/p557.pdf...

Nonprofit Law: are donations tax deductible for educational project?
As to charitable deductions, see IRS Publication 526 Charitable Donations which is available at http://www.irs.gov/pub/irs-pdf/p526.pdf on page 6 where the IRS lists as not deductible Contributions to individuals who are needy or worthy. This includes...

Nonprofit Law: employee salary disclosure
You can search at http://goo.gl/HzfyJw for Idaho entities with the File Type codes on the right of that page. If it is a corporation (and you wrote it is a nonprofit, then the Idaho Nonprofit Corporation Act, which is found at http://law.justia.com/codes/idaho/2014/title-30/chapter-3...

Nonprofit Law: google grant
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Therefore, I am assuming you are referring to such an organization. It appears that you received a cash grant from Google....

Nonprofit Law: Integrated Auxiliary
No. The church is one entity (nonprofit corporation, trust or unincorporated association) and the integrated auxiliary is a different entity. Each entity must apply for and use its own EIN (Employer Identification Number - or Taxpayer Id number). Harvey...

Nonprofit Law: Love Offerings
See www.irs.gov/pub/irs-pdf/p3833.pdf starting on pdf page 13 as to the discussion of Charitable Class --start of excerpt --- The group of individuals that may properly receive assistance from a charitable organization is called a charitable class. A...

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

Nonprofit Law: Relocating a nonprofit to another state
If you dissolve the nonprofit in Georgia and re-establish the nonprofit in another state you would have to file again with the IRS if you are required to file with them. See the IRS Publication 557 Tax Exempt Status for Your Organization at http://www.irs.gov/pub/irs-pdf/p557.pdf...

Nonprofit Law: Sharing your 501-C3 status
The can be only one entity, so the 501(c)(3) organization would need to file tax returns that included all money going into an out of any of the organization s bank accounts. Harvey Mechanic Attorney at Law Harvey108@hotmail.com P.S. This response...

Nonprofit Law: taking over a nonprofit
I am an member of the New York bar and I don t know what you mean by attached to a church , but, from what you wrote your Not-for-Profit Corporation which had received a determination letter from the IRS that it is exempt from federal income taxes as a 501(c)(3)...

Nonprofit Law: volunteer reimbursement
You are welcome and sorry, the references to pages 76 and 73 are from http://www.irs.gov/pub/irs-pdf/p5137.pdf Also, on page 87. A volunteer is an employee under common law if an entity has the right to direct and control the volunteer s performance,...

Nonprofit Law: 501(c)(3)
The organization that would be doing the repairs is, as you wrote, a charitable organization, and, therefore, there is no issue as to whether the 501(c)(3) organization may accept the donation on the donor s terms. That does not, however, mean that the...

Nonprofit Law: 501(c)3 exemption
I don t know what you mean by chapter of a 501(c)(7) organization , but it appears that your local group is either incorporated as a nonprofit corporation in your state or is an unincorporated association and it has some affiliation with a national organization...

Nonprofit Law: 501 c 3 havering a rentable space
No. As to charitable deductions, see IRS Publication 526 Charitable Donations which is available at: http://www.irs.gov/pub/irs-pdf/p526.pdf on page 6 middle column under the heading Contributions You Cannot Deduct is 3. The part of a contribution...

Nonprofit Law: 501c10
The IRS describes the 501(c)(10) organization qualifications at http://www.irs.gov/irm/part7/irm_07-025-008.html Charity work like you mentioned can be engaged in by any 501(c) organization so that is not an issue. As for Illinois state laws regarding...

Nonprofit Law: 501c3
A 501(c)(3) organization may engage in any activities that are charitable, educational or religious activities even though they may not be in the area of the mission statement of the organization. The 501(c)(3) organization may not, however, allow other organization...

Nonprofit Law: Buying FB Ads
A 501(c)(3) organization may buy goods online whether on Facebook or other sites, as long as the goods are used exclusively for its charitable, educational or religious activities. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com P.S. This...

Nonprofit Law: Convert 501(c)3 Charity to Church
There are several benefits for an organization to obtain the IRS determination letter that it is exempt as a church but it would need to have house of worship with regular meetings and a congregation of unrelated persons. If it does have that, then it would...

Nonprofit Law: disbanding gymnastics booster club
In August, 2013 the U.S. Tax Court supported the revocation of 501(c)(3) organization status of a formerly exempt organization and noted that a parent s fundraising was earmarked to reduce what otherwise could be a $1,400 payment the parent would have to...

Nonprofit Law: dissolve organization with revoked 501c3 and refile as new org?
The IRS will not hold anything against the new organization in its determination as to exempt status under section 501(c)(3). Note, however, that the Form 1023 requires the new organization to reveal its relationship to the previous organization in Schedule...

Nonprofit Law: FOIL Request
Section 1.B has: --- Start of Excerpt --- The FOIL requires disclosure of all records (exclusive of those falling within the ambit of a statutory exemption) which are held by an agency. N.Y. Pub. Off. Law § 87(2) (McKinney 1988). Agency is defined to...

Nonprofit Law: free use of land
As to charitable deductions, see IRS Publication 526 Charitable Donations which is available at http://www.irs.gov/pub/irs-pdf/p526.pdf especially on page 9 the IRS writes about partial interests under the heading Partial Interest in Property which...

Nonprofit Law: Funding spin offs and subsidiaries
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations and not about their for-profit businesses. However, I will inform you that a public charity may be funded up to any level,...

Nonprofit Law: Gift Cards
It depends if the church decided before or after your retirement whether they would be giving you the $1000 in gift cards. If not, then you are correct -- that would not be income to you as the facts of your situation are similar to those in the Revenue Ruling...

Nonprofit Law: Membership Fee for Voting Rights
Because the organization has not been incorporated as a California Nonprofit Corporation it would not be subject to the California Nonprofit corporation law and the organization could properly have membership fees for voting memberships and I know of no law...

Nonprofit Law: Non Profit Donation
1. No. As to charitable deductions, see IRS Publication 526 Charitable Donations which is available at: http://www.irs.gov/pub/irs-pdf/p526.pdf on page 6 middle column under the heading Contributions You Cannot Deduct is 3. The part of a contribution...

Nonprofit Law: Non Profit Foundation/Charity
To be qualified as a 501(c)(3) organization your activities would need to be primarily charitable, educational or religious or a combination of those. See, generally, IRS Publication 557 Tax Exempt Status for Your Organization which is available at: http://www.irs.gov/pub/irs-pdf/p557.pdf...

Nonprofit Law: non profit for softball league??
Individuals in the group now could be sued and held liable if someone is injured, for example, by some club activity. An EIN does not mean anything as to state liability laws. An EIN may be for an unincorporated association. I am assuming that, when the...

Nonprofit Law: non profit status
Sadly, as not voting members you have little recourse. Complaints could go to your State s Attorney General s Office as that office generally oversees charities within the state, but they have limited resources and usually only take up cases that they consider...

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

Nonprofit Law: Public Schools
A governmental unit, like a county government is able to receive deductible donations. See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 2 is the box chart which includes money or property deductible as charitable...

Nonprofit Law: Question about a 501 C non profit
1. The 501(c)(3) organization is responsible to the IRS to make sure all funds (baseball and softball) are used for charitable, educational or religious activities. Any deviations could result in loss of exemption by the IRS. 2. Without the approval of...

Nonprofit Law: Renting part of my primary residence to my own 501(c)3
A reasonable rent or less would be allowed by the IRS. A conflict of interest is present whenever a director, and in some states an officer) or a close relative of that person has a material personal interest in a proposed contract or transaction...

Nonprofit Law: Return of Donation?
See the IRS Publication Charitable Donations --- Substantiation and Disclosure Requirements http://www.irs.gov/pub/irs-pdf/p1771.pdf on pdf page 5 ---Start of Excerpt-- ... an organization can assist a donor by providing a timely, written statement...

Nonprofit Law: Senior gifts
Often family members of seniors control booster organizations and, therefore, the seniors would be insiders . Inurement (benefits to insiders) is discussed by the IRS at ttp://www.irs.gov/pub/irs-tege/eotopicc90.pdf and specifically note, on the bottom...

Nonprofit Law: Transfer of money
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. I will not, therefore, be commenting about Indian laws. However, see the IRS publication at http://www.irs.gov/pub/irs-wd/0504031.pdf...

Nonprofit Law: Getting a travel baseball team 501c3 status
The IRS has taken a position that [a]n organization may be educational within the meaning of IRC 501(c)(3) if it teaches sports to youth or by being affiliated with an exempt educational organization. Such educational organizations may also provide facilities...

Nonprofit Law: Using a 501(c)3 for Building a Memorial
It appears that the purpose of the memorial is to foster appreciation for persons who were known in the field of education or science (including social science). When such memorials are open to the public then that would be an allowed purpose of a 501(c)(3)...

Nonprofit Law: Using funds to buy facebook ads
The IRS does not have an issue with a Friends of organization paying for ads for an organization it supports. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com P.S. This response is intended to be a general statement of law, should not be...

Nonprofit Law: 501(c)3 administration
I am assuming from what you wrote to me that the organization is not a private foundation (you can confirm that on the IRS determination letter). There is no restriction for one or two years of accumulation of funds. However, if you do it for many...

Nonprofit Law: 501(c)(3) Founder/Director's Book Marketing Expenses
A conflict of interest is present whenever a director, and in some states an officer) or a close relative of that person has a material personal interest in a proposed contract or transaction to which the 501(c)(3) organization may be a party. Some confl...

Nonprofit Law: 501(c)3 income percentage
A one time large donation will not effect your public charity status. See page 35 for the IRS publication which is available at http://www.irs.gov/pub/irs-pdf/p557 as to the calculation for the public support test which is used to determine whether public...

Nonprofit Law: 501c3 Fund Raising
A 501(c)(3) organization may not use its resources to collect funds for a particular family. The number of beneficiaries of a fund-raising event much be sufficiently large to comprise a charitable class. As to the size of the class to be benefitted, see page...

Nonprofit Law: 501c3 Spending Funds
The IRS rule for what nonprofits may spend money on is similar to the standard that the IRS uses when determining what is a valid business expense for an ordinary business. See http://www.irs.gov/pub/irs-pdf/p535.pdf Business Expenses on page 3, under...

Nonprofit Law: amendments to By Laws
Unless otherwise indicated in the bylaws or in the resolution adopting them, once bylaws are adopted, they are effective immediately. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com P.S. This response is intended to be a general statement...

Nonprofit Law: authorty to ammend corporate non profit
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: church and nonprofit structure
The IRS wants at least 3 unrelated directors for public charities and, in any case, the board should not be controlled by related persons. See: www.irs.gov/pub/irs-wd/1002041.pdf which is denial of exemption based, in large part, upon the fact that there...

Nonprofit Law: Converting from 501(c)(5) to 501(c)(3)
See IRS Publication 557 Tax Exempt Status for Your Organization which is available at: http://www.irs.gov/pub/irs-pdf/p557.pdf on page 69 (footnote 2)that applies (from the page before for 501(c)(5) organizations, An organization exempt under a subsection...

Nonprofit Law: Dissolution of non-profit asset distribution.
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Therefore, I am assuming you are referring to a 501(c)(3) organization. If such an organization keeps the dues in a separate...

Nonprofit Law: Distribution of funds
If the workers are employees, then the employer would issue W-2 form. If, instead, they are independent contractors, then the payor would issue the 1099-Misc. It appears that they would be employees, as normally workers in food service are. There are...

Nonprofit Law: Donations to a booster club 501(c)(3)
Donations by family members would probably not be deductible if the travel and hotel expenses were formerly the responsibility of the family members. See www.irs.gov/pub/irs-tege/eotopice96.pdf Conduit Organizations - Charitable Deductibility And Exemption...

Nonprofit Law: Foundation vs. Non-profit
The IRS does not care what the name of the nonprofit corporation is. They also do not care if the entity is not a nonprofit corporation, as it could be a trust or an unincorporated association instead. I have in my profile that this free forum is only...

Nonprofit Law: Fundraising
The Internal Revenue Code at section 102(a) provides that gifts are not income. Gross income does not include the value of property acquired by gift... http://codes.lp.findlaw.com/uscode/26/A/1/B/III/102 Therefore, the parents have no tax liability...

Nonprofit Law: Grant
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. I do not deal with ethics here but law. As for the IRS such contributions are not deductible to the family that will...

Nonprofit Law: Gymnastics Booster Club
Yes, as you are limiting benefits to members. Such an operation would be what the IRS calls a cooperative. A cooperative is not qualified as a 501(c)(3) organization. A 501(c)(3) booster organization is to be a charitable, not a cooperative, organization....

Nonprofit Law: Holding Nonprofits accountable for the programs they claim to provide
http://goo.gl/hofsQ is a site for executive compensation but also has copies of Form 990s and EIN of nonprofits. Some states also have financial reports on file. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com P.S. This response is intended...

Nonprofit Law: Legal requirements for Hockey club
Is your club a corporation? If not, what type of entity is it. If it is a corporation, is it a nonprofit corporation? Does the club have an EIN (Employer Identification Number - or Taxpayer Id number)? After you give me that information I will reply further....

Nonprofit Law: Mandatory Fundraising
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Therefore, I am assuming you are referring to a 501(c)(3) organization. In August, 2013 the U.S. Tax Court supported...

Nonprofit Law: Missing Receipts
The IRS has regulations as to documents to verify expenses and those apply equally to for-profit and exempt organizations. A church is generally considered an exempt organization and, therefore, the IRS may be concerned that the church is distributing its...

Nonprofit Law: non profit at a for profit gym
See http://www.irs.gov/pub/irs-tege/eotopica93.pdf starting on pages 11 Private Facility Owners which discusses prohibited private benefit and excessive control of the booster organization by such private facility owners. If there is not such prohibited...

Nonprofit Law: pastor pay
My profile explains that this free forum is only for questions directly relating to the federal tax exemption matters of 501(c)(3) organizations. You matter is actually an employment law matter but I may be able to direct you. The IRS has published, A licensed,...

Nonprofit Law: Paying for fundraising on contract basis
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Therefore, I am assuming you are referring to a 501(c)(3) organization (even though your wrote 503(c)). 1. I don t know...

Nonprofit Law: pending 501(c)3 status
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. The IRS allows 501(c)(3) organizations to hold fundraising events after they have been established on the state level (usually...

Nonprofit Law: Percetage of donations.
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations that are not private foundations. Therefore, I am assuming you are referring to such a 501(c)(3) organization. The word...

Nonprofit Law: Possible lose of Tax Excempt Status and Liabilities
I am not asking about the governing body of the sport. I am now asking whether the nonprofit receive benefits from a governmental agency? That is probably the only way that there would be a law that would regulate the private organization s activities. ...

Nonprofit Law: President/Board Member Stipend
The IRS has written --- Start of Excerpt --- A stipend is defined as a fixed sum of money paid periodically for services or to defray expenses. The fact that remuneration is termed a fee or stipend rather than salary or wages is immaterial. ---End...

Nonprofit Law: Refund of registration fees from a soccer club
In this free forum, as I wrote you earlier, I do not provide answers regarding state law issues, but I will comment further and you can take my statements only as general statements of law and not how they will apply in your particular situation. That first...

Nonprofit Law: what can be reimbursed
That plan, whereby the parents work and get money in that amount from the club is similar to what the U.S. Tax Court addressed as a cooperative organization. A cooperative is not qualified as a 501(c)(3) organization. A 501(c)(3) booster organization is to...

Nonprofit Law: Retired U.S. Air Force group wants to become 501(c)(3)
See pdf page 13 of http://www.irs.gov/pub/irs-pdf/p3833.pdf under the heading Charitable Class --start of excerpt --- The group of individuals that may properly receive assistance from a charitable organization is called a charitable class. A charitable...

Nonprofit Law: Salary and benefits (501 c3)
A 501(c)(3) organization may provide to employees fringe benefits such as US health insurance and airfare (to come back to the US once a year, and to be covered if needed during this trip home)as long as the value of those fringe benefits added to the salary...

Nonprofit Law: Sale of real estate by 501c3 in Texas
In the context of a real estate transaction, the amount of money involved is so substantial that it would not matter if the issue was private inurement or private benefit . Private benefit applies to those who are not even insiders or were recently insiders....

Nonprofit Law: Transfer 501(c)3
If you do not have voting members (other than the Board members who are not referred to as voting members,, the present Board can vote in new Board members. If you have voting members, they would generally vote in the new Board. Harvey Mechanic, Attorney...

Nonprofit Law: Use of PayPal
Yes, a 501(c)(3) organization may use Paypal. In fact, Paypal discounts fees for 501(c)(3) organizations that have received a determination letter from the IRS that they are exempt from federal income taxes, or, at least they used to. Harvey Mechanic,...

Nonprofit Law: winding down a #501 c 7 organization
The IRS does not dissolve organizations. It does, however, revoke their exempt status, which is what I suspect happened. The IRS then treats entities as regular for-profit entities and expects them to file regular corporate tax returns and pay any such taxes...

Nonprofit Law: 501(c)3
First you need to understand that your 501(c)(3) organization is responsible for making sure that the beneficiaries are all what the IRS calls charitable beneficiaries. You would then not have only a pass through procedure. Your organization will make...

Nonprofit Law: Can 501c(3) organizations only donate from one bank account?
Sorry for the delay in the answer to your questions on this site. Allexperts.com has, for the last 10 days not been sending me the questions to answer. I answered you directly to your email. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com...

Nonprofit Law: 501c form 1023 necessity
If you want to claim the benefits of 501(c)(3) organization status you would need to file Form 1023 application for exemption and be approved. Referred to in regulations as to which exempt organizations are required to file certain form 990s, citing to Treas....

Nonprofit Law: 501c3 clubs
A 501(c)(3) organization is supposed to use its funds for charitable, educational or religious activities and not for the social activities of a team or gifts to the team or coaches. Sorry for the delay in the answer to your question. Allexperts.com has,...

Nonprofit Law: 501c3 donations
Same answer. The amounts go to the 501(c)(3) organization and not to be distributed on the basis of a family s sales or membership fees to the organization. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com P.S. This response is intended to...

Nonprofit Law: 501c3 organizations and fundraising
If individuals are allowed to raise funds that go to their benefit, then such an operation would be what the IRS calls a cooperative. A cooperative is not qualified as a 501(c)(3) organization. A 501(c)(3) organization is to be a charitable, not a cooperative,...

Nonprofit Law: AA in Mass
First you file the SS-4 form to obtain a EIN (Employer Identification Number - or Taxpayer Id number). Then you would file Form 1023 application for exemption if you want 501(c)(3) organization status (for charitable, educational or religious activities)....

Nonprofit Law: Assessment Refunds
1. Your assessments can not be actually assessments as a booster organization only engages in charitable work. But you may be using funds gathered from parents as a convenience to the families and to the coaches or other suppliers of goods or services...

Nonprofit Law: Board meeting
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: Can a booster club fund a teacher's masters degree costs
A 501(c)(3) organization may not give funding to a specific individual for a master s degree anymore than it could give a grant to the choir director. See pdf page 13 of http://www.irs.gov/pub/irs-pdf/p3833.pdf under the heading Charitable Class --start...

Nonprofit Law: Booster Organization
My summary of IRS regulations relating to 501c3 booster organizations is at: http://goo.gl/ULw6f6 and you may be interested to read that. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com P.S. This response is intended to be a general statement...

Nonprofit Law: Cash Awards
A 501(c)(3) organization is not supposed to use its funds other than for charitable, educational or religious activities and grants to members is not allowed when the public is excluded from consideration of the awards or grants. Sorry for the delay in...

Nonprofit Law: City non-profit followup
All of the IRS exempt determination letters have a designation whether the organization is a 501(c)(3) organization public charity or a private foundation. Send me a copy of the letter and I will explain to you the wording that is relevant. Harvey Mechanic,...

Nonprofit Law: City Non-profit
I am assuming that you are referring to a nonprofit corporation established under the laws of the State of Ohio. The organization has to qualify for 501(c)(3) organization status in two ways, organizational and operational. The organizational refers to the...

Nonprofit Law: construction corp. becoming a non profit
Internal Revenue Code section 501(c)(3) which is available at: http://goo.gl/7lFll (on page 2, first column) has, in part, that the 501(c)(3) organization must be operated exclusively for religious, charitable ...or educational purposes ... no part of...

Nonprofit Law: dba apply
Yes. For California http://goo.gl/4UNeM1 are the sections of the California law relating to the fictitious names. Down at section 17911 we see This chapter does not apply to a nonprofit corporation or association, including, but not limited to, organizations...

Nonprofit Law: Dissolving of booster club funds
A 501(c)(3) booster organization may not be established to fund a for-profit gym, but you could look into the articles of incorporation and bylaws to see if there is anything in there about the 501(c)(3) organization needing to fund youth who participate on...

Nonprofit Law: FFA Booster Club donation
No. As to charitable deductions, see IRS Publication 526 Charitable Donations which is available at: http://www.irs.gov/pub/irs-pdf/p526.pdf on page 6 where the IRS lists as not deductible Contributions to individuals who are needy or worthy. This includes...

Nonprofit Law: fiscal sponsorship
The only possible liability is with the 501(c)(3) organization as they need to insure that all funds they have are used for charitable, educational or religious activities in accordance with the regulations for such exempt organizations. It will not hurt...

Nonprofit Law: Fundraising Incentives
Q1) You are correct. Q2) Those 501(c)(3) organizations are generally violating IRS regulations. The guidelines are given by the Tax Court. Such an operation would be what the IRS calls a cooperative. A cooperative is not qualified as a 501(c)(3) organization....

Nonprofit Law: Group Exemption or Not?
What you are referring to what the IRS calls group exemption . Group Exemption is discussed starting on the bottom of the middle column of page 8 of IRS Publication 557 at http://www.irs.gov/pub/irs-pdf/p557.pdf and at length at: http://www.irs.gov/pub/irs-pdf/p4573.pdf...

Nonprofit Law: Gymnastics Booster club assessment fees
A 501(c)(3) organization may charge fees to pass through to another entity, like a meet or a coach and those fees may be equally divided among the participants or charged on the basis of individual use. Note that the 501(c)(3) organization may not allow, in...

Nonprofit Law: Gymnastics booster club and equipment purchases
It appears that the for-profit gym owner may be trying to evade some federal income taxes by, instead of receiving funds from your organization for services, which would be taxable as normal income, wants to accept equipment, which, although also taxable as...

Nonprofit Law: legal expenses for 501C3
A 501(c)(3) organization may only spend its funds for charitable, educational or religious activities. You may legally purchase equipment for the work that needs to be done on the trail, but a 501(c)(3) organization or a government entity must maintain ownership....

Nonprofit Law: Is it a non-cash contribution?
That is a cash contribution although it may be categorized as donor-directed. See the IRS Memo Donor Control at www.irs.gov/pub/irs-utl/topico.pdf starting on the third pdf page where the IRS gives a listing of the factors it would look at to determine...

Nonprofit Law: Non-profit 501(c)(3) Organizations using SUB organizational names without the certification or statusfrom the government.
In a 2002 internal memo, the IRS wrote, The Service s longstanding position is that an EO [exempt organization] receives a charitable contribution where it has full control and discretion as to the use of donated funds, but not where the donor earmarks...

Nonprofit Law: Non profit directors
States allow Directors who are foreign nationals to control the board of not-for-profit churches. Specifically, for Florida their nonprofit corporation law is available at http://goo.gl/kgIk6X and down on that page we find: --- Start of Excerpt --- 617.0802 Qualifications...

Nonprofit Law: non-profit fundraising for a Gymnastics Booster Club
Such an operation would be what the IRS calls a cooperative. A cooperative is not qualified as a 501(c)(3) organization. A 501(c)(3) booster organization is to be a charitable, not a cooperative, organization. A charitable organization, like the Red ...

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

Nonprofit Law: non profit question
If board members are doing sufficient work to receive the value of the discount that discount is allowable, but that value is taxable to them as any other form of compensation. The IRS does allow 501(c)(3) organizations to give someone compensation just so...

Nonprofit Law: getting proof of 501c3 status
Good evening, Jennifer. I suggest that you first look on the IRS website at http://goo.gl/JpDQA and, if you have your EIN (Employer Identification Number - or Taxpayer Id number) jus put that into the first blank box and hit search. Your bank account would...

Nonprofit Law: Replacement of Un-Cashed Check
Yes. There are no IRS regulations prohibiting that for nonprofits or for the for-profits. There would be specific accounting issues, though, but that is beyond the scope of this free forum as I wrote in my profile that I do not deal with accounting issues....

Nonprofit Law: saleing land
Not legal for a 501(c)(3) organization. I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. If it is another form of nonprofit, though, you can inform me what type and after...

Nonprofit Law: Selling a 501c3
I don t know why you wrote that your nonprofit organization may not sell its assets. If yours is a nonprofit corporation, give me the name of the state where it is located and I can site to that state s law as to the sales of assets. No one owns a...

Nonprofit Law: Spending Funds
A 501(c)(3) organization must use its funds for charitable, educational or religious activities. I don t know why you would think that the 501(c)(3) organization may give children clothing or equipment. Generally, the 501(c)(3) organization would maintain...

Nonprofit Law: sponsors & fundrasing
See the 1994 IRS internal memorandum Corporate Sponsorship Income www.irs.gov/pub/irs-tege/eotopico94.pdf especially page 10 Advertising v. Acknowledgment Only having names of donors is generally fine. You will not have any issues as long as it is...

Nonprofit Law: switching tax exempt groups
You would first probably need to amend your articles of incorporation and bylaws and then you would file Form 1023 application for exemption with the IRS for the 501(c)(3) organization designation. The state does not charge more than a $100 filing fee for...

Nonprofit Law: TAX FORMS
You are correct. Donors are not required to complete any tax forms to give to the 501(c)(3) organization that they are donating to. The publication that addresses the 501(c)(3) organizations as to what they do is available at http://www.irs.gov/pub/irs-pdf/p1771.pdf...

Nonprofit Law: Volunteers a County Owned Golf Courses
The IRS Publication 15-B discusses fringe benefits and is available at http://www.irs.gov/pub/irs-pdf/p15b.pdf As the IRS writes at: http://www.irs.gov/pub/irs-tege/fringe_benefit_fslg.pdf on page 74 (it generally takes a while to load as it is a 91 page...

Nonprofit Law: 501(c)(3) purchasing equipment ohio
My previous answers (#1 and #2) then still stand. I am surprised that the IRS approved the 501(c)(3) organization that the gym has . See http://www.irs.gov/pub/irs-tege/eotopica93.pdf starting on pages 11 Private Facility Owners which discusses prohibited...

Nonprofit Law: 501(c)6 and membership definition
See See http://law.justia.com/codes/indiana/2013/title-23/article-17 which is the Indiana Nonprofit Code as revised, 2013 specifically IC 23-17-3-2 which provides, Articles of incorporation must contain the following...(5) Whether or not the corporation...

Nonprofit Law: Activate my 501c3
It is not clear from what you wrote whether you have already incorporated in the State of Maryland as a nonprofit corporation. If you have, then you can then become active and receive donations and grant funds after you obtain an EIN (Employer Identification...

Nonprofit Law: advertising for fundraiser
It is not something that would be of concern with federal or state authorities. However, it is possible that some potential donors would not want to give to a club , because a club is generally not a 501c)(3) organization. Harvey Mechanic Attorney at...

Nonprofit Law: What am I allowed to view as a parent & not board member?
I believe you are referring to a 501(c)(3) organization (not a 501(3)(c)). So, if the organization has received a determination letter from the IRS that it is exempt from federal income taxes, my original answer applies. Harvey Mechanic Attorney at...

Nonprofit Law: Applying for an EIN for Booster Club
If you want donors to be able to deduct donations and not to have your sales income, if any, taxed as long as you comply with fundraising guidelines for 501(c)(3) organizations, you would need to establish a charitable trust, incorporate under a state...

Nonprofit Law: Booster expansion and fundraising ?
A 501(c)(3) organization may decide to give more funding to one sub-group than to another sub-group, for example to higher level athletes who have more expenses and more competitions. The sub-group could not be a low number like a few dancers. See pdf page...

Nonprofit Law: Buy Out Options
The IRS has not had any published cases specifically on point, but my opinion is that a booster organization may have that policy as long as the club does not discriminate against non-members in making grants. For example, a 501(c)(3) booster organization...

Nonprofit Law: Change of Fiscal Year
If an organization that submits Form 990-N changes its accounting period, it must report this change on Form 990, Form 990-EZ, or Form 1128, or by sending a letter to Internal Revenue Service, 1973 N. Rulon White Blvd., Ogden, Utah 84404. http://www.irs.gov/pub/irs-pdf/i990.pdf...

Nonprofit Law: Cheerleading 501(c)(3)
I don t know why you used the or . You are allowed to collect the payments and send to the camp and that would be accounted for as pass-throughs . As to pass-through funds, see the Google Book Version of Not-For-Profit Accounting Made Easy By Warren...

Nonprofit Law: Donations to faith based youth program
A dba (doing business as) designation, under state law, means that there is only one entity, here the ministry. Therefore, as long as your funds go into a bank account of the ministry, with its EIN (Employer Identification Number - or Taxpayer Id number) then...

Nonprofit Law: Form 1023 - "Successor"
The instructions to Form 1023 are at http://www.irs.gov/pub/irs-pdf/i1023.pdf and see page 22 on the right column as to Successor organizations: --- Start of Excerpt --- Schedule G. Successors to Other Organizations General Information: You should complete...

Nonprofit Law: General Liability
I don t recommend insurance unless you have particular reasons to think that you would be liable for personal injuries, for example if you prepared food that poisoned people. However, generally, at donated facilities, like government spaces, the government...

Nonprofit Law: Hardship scholarships
The board members do not need to engage in the process. It could be an executive or executive committee. Anyway, the IRS does not have any regulation that grants need to go to the poorest family. The organization may not use factors in their decision that...

Nonprofit Law: Hardship scholarships
The IRS only refers to Scholarships in the context of educational purposes. In their Publication 970 the IRS has, A scholarship is generally an amount paid or allowed to, or for the benefit of, a student at an educational institution to aid in the pursuit...

Nonprofit Law: Individual Fund Raiser
There are no regulations relating to that issue. You would only need to see if you made any agreements earlier with the people who gave the gifts as to your refund policy. I don t suggest, however, that you use Paypal if you use their method that requires...

Nonprofit Law: Individual Fundraising
1. No. Such an operation would be what the IRS calls a cooperative. A cooperative is not qualified as a 501(c)(3) organization. A 501(c)(3) booster organization is to be a charitable, not a cooperative, organization. A charitable organization, like the...

Nonprofit Law: Large bank account - new president wants to spend it
A 501(c)(3) organization is to have exclusively charitable, religious or educational activities. It appears that your organization wants to have a holiday party and that is fine, but the expenses should come not from the general fund, but specifically from...

Nonprofit Law: non profit
I am assuming that no one expects to receive any charitable deduction for payments to the club and that the club does not engage in any sales or service activities. You would only be collecting funds from the members for the social events that they would...

Nonprofit Law: Non profit board of directors
Your board of directors can correct their earlier election of 7 members and lower it back to the allowed 5 members, by a resolution, and name the 5 members. Minnesota Chapter 317A - Nonprofit corporations is found at http://goo.gl/NTE9RC and specifically...

Nonprofit Law: Non Profit Family Assistance
Revenue Ruling 56-304 has: --- Start of Excerpt --- Organizations privately established and funded as charitable foundations which are organized and actively operated to carry on one or more of the purposes specified in section 501(c)(3) of the Internal...

Nonprofit Law: Non-profit violations
IRS Internal training materials for exempt organization agents from the year favorably commented on page 26 on an IRS decision that had earlier allowed a compensation plan in which participants shared savings generated by productivity improvements. The G.C.M....

Nonprofit Law: Nonprofit member rules
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Therefore, I am assuming you are referring to a 501(c)(3) organization. Such an organization may have rules and regulations...

Nonprofit Law: Obtaining a Credit Card for a Non-Profit
A conflict of interest is present whenever a director, and in some states an officer) or a close relative of that person has a material personal interest in a proposed contract or transaction to which the 501(c)(3) organization may be a party. Some conflicts...

Nonprofit Law: for profit
Yes. A nonprofit corporation may own any type of entity, including a for-profit S Corporation. You did not ask, but I will inform you that the IRS explains the taxation issues: --- Start of Excerpt --- An organization that owns S corporation stock must...

Nonprofit Law: Project-based fundraising
See the IRS publication at http://www.irs.gov/pub/irs-wd/0504031.pdf for details about international grants to and international activities of U.S. exempt organizations, and, especially page 3-4 about grants to foreign organizations starting on page 3...

Nonprofit Law: Question on Non-Profit
First I would need to look at any written agreement (contract) between your daughter and the Campus Crusade. I am assuming that your daughter has attained to majority age (18). Let me know if she has not. Also I am assuming there is no written or oral agreement...

Nonprofit Law: youth football fundraising
If a 501(c)(3) organization approved the expenditure of a substantial amount of funds for social activities, which parties are an example, and gifts other than of a minimal value, then it is not operating properly. But that will not help you in the matter...

Nonprofit Law: 501 (c)
See IRS Publication 557 Tax Exempt Status for Your Organization which is available at http://goo.gl/5iylHy on the right under Publications as Publication 557 (Rev. October 2013) Go to page 68 and look at the last column and you will see that, for...

Nonprofit Law: 501 (c)(7) Tax Status - Marketing / Advertising
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. But I will try to direct you somewhat. The IRS writes about 501(c)(7) organizations at http://www.irs.gov/irm/part7/irm_07-025-007.html...

Nonprofit Law: 501c 3 schools
Your school has would not have any problem with the IRS for granting a scholarship to an undocumented student or simply accepting the student. The United States Supreme Court held in the case of Plyler v. Doe, 457 U.S. 202 (1982), that a State may not deny...

Nonprofit Law: 501c3 Booster Club and equal disbursement
A 501(c)(3) booster organization is not required to support each dancer equally. The 501(c)(3) organization may use different criteria, such as financial need, number of competitions, level of competitor, but may not use certain criteria such as race, religion...

Nonprofit Law: Is 501c3 status relevant to itinerate ministry?
501(c)(3) is the only classification that grants tax deductibility to the donors unless the organization was created by Congress or there is a fund under another 501(c) entity and that fund itself qualifies under section 501(c)(3), or it is a cemetery society...

Nonprofit Law: Booster Club Funds Usage
The IRS rule for what nonprofits may spend money on is similar to the standard that the IRS uses when determining what is a valid business expense for an ordinary business. For example, at: http://www.irs.gov/pub/irs-tege/eotopich02.pdf the IRS refers ...

Nonprofit Law: Booster Club Managing Private Student Accounts
501(c)(3) booster organizations make hold fees (that are not tax-deductible by the payor), such as fees to be paid by a family to be paid out to third party providers. Similarly, such an organization could hold funds from a student or family and have those...

Nonprofit Law: Booster Club Tax Exemption in Jeopardy?
A proper booster organization does not have control over the high school band. Therefore, if the high school agrees to exclude someone on the basis of the booster organization informing them that a student did not comply with the fundraising requirements...

Nonprofit Law: donations to non-profit
Unless the author assigns the copyright to the Museum, neither that Museum or other 501(c)(3) organization is allowed by the IRS to collect funds for the author. Such an activity is called private inurement and that is prohibited by section 501(c)(3) of...

Nonprofit Law: Elections
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: Exemptions and group returns for 501(c)3s
http://goo.gl/CTkSR explains which 990 series return to file and there is no exemption for an organization other than a church or certain entities related to churches, so international relief will not get you any exemption. What you are referring to by...

Nonprofit Law: Family and Finances
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. Even though...

Nonprofit Law: Gymnastics Booster Clubs
This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. The IRS does not have any regulation relating to your issue of the booster organization denying membership to an employee of a private gym....

Nonprofit Law: Gymnastics Coaching Fee Assessments
The IRS, in any audit, will want you to have invoices, but a 501(c)(3) booster organization may send funds for any approved use, for example directly to the coaches. The IRS rule for what nonprofits may spend money on is similar to the standard that the...

Nonprofit Law: Honorarium
It appears that you want to minimize your personal income taxes. In that case, you would need to avoid getting payments that are made in exchange for your services. Taxable income is listed by the IRS as including, honoraria paid to visiting professors,...

Nonprofit Law: Include non-monetary gifts in revenue?
The term gross receipts or revenue for purposes of Form 1023 Application for Exemption is the same as that to be used in the annual return Form 990-EZ. The instructions to that form for Part 1, line 1 instruct, Report the value of noncash contributions at...

Nonprofit Law: Individual Fundraising
You can have membership requirements, but the main point is that a 501(c)(3) booster organization may not discriminate in making grants or giving benefits, by only giving to members is good standing. In most states people can not be automatically members...

Nonprofit Law: membership dues
Many 501(c)(3) charitable organizations have people that pay membership dues and that will not effect exemption determination unless the organization is not almost exclusively serving the public but is serving the membership. For example, some booster organizations...

Nonprofit Law: New 501(c)(3)
No fundraising to benefit individuals allowed. I will direct you to my summary of IRS regulations relating to 501c3 booster organizations which is at: http://goo.gl/IdQwML and you will see there: In June of 2011 that IRS wrote: ---Start of Excerpt-- If...

Nonprofit Law: New Non-profit Shooting Range
The 501(c)(3) organization is always preferred because donations to such an organization are deductible by the donors. See IRS Publication 557 Tax Exempt Status for Your Organization which is available at http://goo.gl/5iylHy on the right under Publications...

Nonprofit Law: non profit or foundation
One site shows: --- Start of Excerpt --- LINKED WITH LIAM, INC. TEXAS CORPORATION is a Texas Corporation filed on February 14, 2014. The company s filing status is listed as Active and its File Number is 0801936981. --- End of Excerpt --- http://www.bizapedia.com/tx/LINKED-WITH-LIAM-INC.html...

Nonprofit Law: Can a non-profit invest into a for profit company?
A tax-exempt organization, like a church may invest in a S-corporation, but the church would pay income tax on its portion of the S corporation net income - from the IRS: http://goo.gl/ySzlr5 Harvey Mechanic Attorney at Law Harvey108@hotmail.com ...

Nonprofit Law: Non-Profit Organization - GA / 501c3
1. I highly recommend that you have three directors who are unrelated by blood, marriage, residential address, or for-profit business relationships. The IRS wants at least 3 unrelated directors for public charities and, in any case, the board should not...

Nonprofit Law: Non-profit swimming pool
Sorry, but I thought that I replied to this question a couple of days ago. I am assuming that your swimming pool is not exclusively to serve certain groups, which the IRS calls Charitable Classes , such as youth, seniors, or the handicapped. Unless...

Nonprofit Law: non-profit tax law
No. see http://www.irs.gov/pub/irs-tege/eotopice96.pdf which is an IRS publication about prohibited conduit arrangements. Harvey Mechanic Attorney at Law Harvey108@hotmail.com P.S. This response is intended to be a general statement of law, should...

Nonprofit Law: Oregon non profit organization, of 501c3, regarding whether or not volunteers are exempt from being sued individually or collectively as a board?
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. But I will try to direct you. Some states do provide protection for volunteers as a class, but I have not seen that Oregon...

Nonprofit Law: Payment of Scholarship
Your understanding is in accordance to the published IRS instructions that I sent to you earlier. If, however, the 501(c)(7) organization has given the scholarship in exchange for any goods or services that the recipient provided to the organization, let...

Nonprofit Law: Private Foundation Conversions
I would not be able to discuss with you the details as to my clients because of attorney-client confidentiality. As for public records, because of privacy laws, the IRS does not publish the names of the organizations that have been approved for the termination...

Nonprofit Law: Question about funding for new nonprofit
I usually give the IRS a description, in Part IV, Narrative Activities , Part VIII, 4a (Fundraising) and in the proposed budget, to show, in the future years that the organization would be obtaining donations from the public. See IRS publication at http://www.irs.gov/pub/irs-pdf/p557...

Nonprofit Law: Small Non-Profit Exemption
There is no separate process to show exempt status. See on page 7 of http://www.irs.gov/pub/irs-tege/eotopicm88.pdf Advance assurance of deductibility is only available to an organization that applies for and receives recognition of exempt status from the...

Nonprofit Law: Work Required or Additional fees
The case which I referred to is about Capital Gymnastics Booster Club, Inc. http://goo.gl/F2dZws and you referred to other examples about booster clubs , but you are inquiring not about a booster organization but a soccer league and, therefore, the treatment...

Nonprofit Law: 501(c)(3)
It appears you are referring to the situation when a donor gives payment to a 501(c)(3) organization with an understanding between the parties that the organization will pass the funds through to an individual. That appears to be what the IRS refers to as...

Nonprofit Law: Car Club
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. But I will give you some information. The IRS gives some details about social and/or recreational organizations at http://www.irs.gov/irm/part7/irm_07-025-007.html...

Nonprofit Law: Corporate By-laws, rules, financial reports
Generally a booster organization is an entity separate from the school board and the school board has no control over the decisions of the booster organization. As for your state law on Open Records and Open Meetings, the Reporter s Committee for Freedom...

Nonprofit Law: Gymnastics Parent Association
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Therefore, I am assuming you are referring to such an organization. My summary of IRS regulations relating to 501c3 booster...

Nonprofit Law: Gymnastics Parent Associations
I am assuming that the Parents Association wants or claims 501(c)(3) organization status. If so, what they are trying to require is in violation of 501(c)(3) organization regulations. My summary of IRS regulations relating to 501c3 booster organizations is...

Nonprofit Law: IRS allowable expense for non-profit
The IRS rule for what nonprofits may spend money on is similar to the standard that the IRS uses when determining what is a valid business expense for an ordinary business. For example, see http://www.irs.gov/pub/irs-pdf/p535.pdf Business Expenses on page...

Nonprofit Law: Local chapter collecting dues for National
You wrote that you only pass a portion of the dues to another 501(c)(3) organization. Therefore, the part that is passed to the national are considered dues in form 990 series, to be listed in the appropriate line. Links to Latest Published Form 990...

Nonprofit Law: Members of Booster Club
Let me if the organization is a Arizona Nonprofit Corporation. I will assume it is and answer on that basis, but, if it is not, let me know what type of entity it is and I will reply further. Arizona Code Title 10 Chapters 24 - 42 has the State Law for...

Nonprofit Law: New York certificate of incorporation app./non-profit
Section 502 of the Internal Revenue Code reads, in relevant part, An organization operated for the primary purpose of carrying on a trade or business for profit shall not be exempt from taxation under section 501 on the ground that all of its profits...

Nonprofit Law: President of Booster Club Position
Generally one person does not have the power to amend bylaws. You could look into the previous version of the bylaws and they should indicate how bylaws are to be amended. It may be grounds for her removal if she actually misused her position to hide the...

Nonprofit Law: Scrip and individual fundraising accounts
Members purchase the scrip from the booster organization. If those members sell the scrip to third parties and make a profit that profit is taxable as ordinary business just like for any other sales. There is no charitable donation deduction by the 3rd party...

Nonprofit Law: Scrip and individual fundraising accounts
Have them send me the written legal opinion letter from the attorney and I will comment further, but, note that, in August, 2013 the U.S. Tax Court supported the revocation of 501(c)(3) organization status of a formerly exempt organization and noted that a...

Nonprofit Law: snack bar fees
This form of activity by the organization an example of an unfair business practice. I suggest that you pass on my earlier answer to them and let them know that you are going to be holding them to the agreement for certain services in exchange for the tuition,...

Nonprofit Law: 501c3 required volunteer hours
No. A 501(c)(3) organization that is engaged in providing services to members may require work from the member families as part of the exchange for the services that the organization renders to the family. But such work is taxable and the organization will...

Nonprofit Law: 501c3 requiring volunteer time
If some work is required then it is not, by definition, voluntary, under tax law considerations. The organization you are referring to appears to not be a booster organization but actually an organization that conducts the youth sporting activities. Such...

Nonprofit Law: 501c3 status for rescue group
The IRS is on the federal level and that is the agency that might be interested. As I wrote earlier: Complaints to the IRS regarding Exempt Organizations are discussed at http://www.irs.gov/irs/article/0,,id=178241,00.html A referral of an exempt organization...

Nonprofit Law: Allocated donations
Note that the blog article you cited to was published in January of 2012. However, after that time, the case which everyone is now looking at for guidance was decided by the U.S. Tax Court (August of 2013) and that decision is available at http://goo.gl/QS9wCH...

Nonprofit Law: Booster Club
First I would need to know if your booster organization is an entity separate from the school board. If it is, let me know what type of entity it is -- for example a California Nonprofit Public Benefit Corporation. After you give me that information I will...

Nonprofit Law: Boosters Club
If you want donors to be able to deduct donations and not to have your sales income, if any, taxed as long as you comply with fundraising guidelines for 501(c)(3) organizations, you would need to establish a charitable trust, incorporate under a state...

Nonprofit Law: Church gifts
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Your question is about state law of Oregon. Even though this forum is not for such state law issues, I may be able to...

Nonprofit Law: Copy of Filed Tax Year 2013 990N Form
You simply would direct the inquirer to the IRS 990-N search site and they would put in your EIN (Employer Identification Number - or Taxpayer Id number) http://goo.gl/dtjvBJ and then they will have a link to each year s data Actually, the IRS does...

Nonprofit Law: Donations
As to charitable deductions, see IRS Publication 526 Charitable Donations which is available at: http://www.irs.gov/pub/irs-pdf/p526.pdf on page 6 where the IRS lists as not deductible Contributions to individuals who are needy or worthy. This includes...

Nonprofit Law: donations
As I informed you earlier, I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Your first question is are controlled by state law and states may differ somewhat with how they...

Nonprofit Law: Excluding volunteers in a non profit booster club
You asked in your first sentence about a 501(c)(3) booster organization being able to ban members for volunteering for the 501(c)(3) booster organization activities. Then, later, you refer to volunteer services at band functions. There are two different...

Nonprofit Law: Fundraising for a Booster Club
If a 501(c)(3) organization discriminates in making charitable grants on the basis of a person s work, then the organization no longer qualifies as a 501(c)(3) organization. If you do make such descrimination, then such an operation would be what the IRS...

Nonprofit Law: Fundraising with Internet sites
I can t go to www.gofunding.com as my browser gives an error, so you might have given me the wrong URL for that site, but, as for Kickstarter.com and any other method of asking for money is concerned, as long as they do not imply that the funders will be getting...

Nonprofit Law: Fundraising mandates...
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Therefore, I am assuming you are referring to such an booster organization. It appears that there is a conspiracy to evade...

Nonprofit Law: Groups of HOA members holding secret meeting to do away with the HOA without notifing all members
I have in my profile that this free forum is only for relevant federal exempt issues of 501(c)(3) organizations. Homeowners Associations generally are not exempt under 501(c)(3). But I will inform you that each HOA is governed by articles of incorporation...

Nonprofit Law: Gymnastics Booster Club questions
You are welcome. 1. the funds are in the general fund and are to be used as the Booster club decides is a correct statement, but, of course the use must be in accordance with the charitable purposes of the 501(c)(3) organization. The IRS rule for what...

Nonprofit Law: Gymnastics Non Profit Booster Club -Paying Per Session Fees to Coaches
The IRS rule for what a 501(c)(3) booster organization may spend money on is similar to the standard that the IRS uses when determining what is a valid business expense for an ordinary business as long as the expenditure is for a valid charitable purpose and,...

Nonprofit Law: Membership requirements
Every state has in its code a requirement that either the articles of incorporation or bylaws specify whether there will be voting members. As for Virginia, The Virginia Nonstock Corporations Act is available at http://goo.gl/YfmPy and specifically, note...

Nonprofit Law: New 1023-EZ online form
Supporting documentation may not be submitted with the 1023-EZ application. However, the Instructions for Form 1023-EZ are available at http://www.irs.gov/pub/irs-pdf/i1023ez.pdf and, at the bottom of the first column on page 2 we see: --- Start of Excerpt...

Nonprofit Law: Non profit cheerleading booster not seeking tax exempt status
If you have something from a reputable source, send me the URL so I can comment on it, but you have not corrected my recitation of the facts that I relied upon, namely that you propose to have members sell or solicit funds on behalf of the organization for...

Nonprofit Law: can non profits pay employees from donations
Yes, but the IRS not does allow 501(c)(3) organizations to give someone more than reasonable compensation. Starting on pdf page 10 of www.irs.gov/pub/irs-tege/eotopici93.pdf the IRS discusses many of the factors it would look at to decide whether a salary...

Nonprofit Law: NY non-profit law and bylaws
Good Evening, Margaret, The New York Not-for-Profit Corporation Law is available at http://law.justia.com/codes/new-york/2013/npc updated to 2013. Specifically at § 405 we see, After the corporate existence has begun, an organization meeting of the...

Nonprofit Law: NY non-profit law and removing a President from office
Those bylaws do not appear to have been written well. First they state Voting membership status shall be extended to all riders and parents who are in good standing... which appears to be automatic, if all of the qualifications are met, but then at the...

Nonprofit Law: Do i Qualify for NOn profit
It appears you are going to be a social/recreational club and such activities do qualify for IRS 501(c)(7) nonprofit organization status. IRC 501(c)(7) exempts from federal income tax, clubs organized for pleasure, recreation, and other nonprofitable purposes,...

Nonprofit Law: question
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. You should, therefore, look into local and state regulations as to road-side stands for sale of produce. But, as for the...

Nonprofit Law: re: Non-profit org. to receive donation from another non-profit org.
You are welcome. You wrote 503(c)(3) but I am assuming you are referring to 501(c)(3) organizations. I do not see any legal concerns for your organization accepting a grant of the funds from the other 501(c)(3) organization even though your officers...

Nonprofit Law: Reimbursement
A 501(c)(3) organization may reimburse employees or volunteers for expenses that the 501(c)(3) organization could have paid for initially and directly. See page 41 of IRS Publication 535 at http://www.irs.gov/pub/irs-pdf/p535.pdf starting in the first column...

Nonprofit Law: Restrictions on use of per diem
See page 41 of IRS Publication 535 at http://www.irs.gov/pub/irs-pdf/p535.pdf starting in the first column under the heading Accountable Plans which the organization must have. That section is written for employees but also applies to volunteers. See the...

Nonprofit Law: Supporting Org No Longer Qualifies
An IRS publication explains: --- Start of Excerpt --- Reg. 1.509(a)-7(a) provides that once an organization has received a final ruling or determination letter classifying it as an organization described in IRC 509(a)(1), (2) or (3), the treatment of contributions...

Nonprofit Law: Use business e-mail
I would need to look at an individual email that he sends on behalf of the nonprofit organization to see what the wording is for his mixing in solicitation for his private business, but, generally, anyone has free speech (and free writing) in the United States,...

Nonprofit Law: volunteer personal reimbursement
As I wrote earlier state law questions are beyond the scope of this forum, but generally, you would not need to be training or notified of certain procedures to be still liable for negligence, meaning for acting contrary to what an average person would know...

Nonprofit Law: 501-c-3 expired problem
It appears from what you wrote about the failure to file the e-cards, your organization did not have gross receipts in the amount that would have required it to file Form 990-EZ ($50,000). Therefore, it appears that your organization is eligible for the streamlined...

Nonprofit Law: 501c3 vs. pubic school district
You are welcome. My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://goo.gl/IdQwML and you may be interested to read that. You will see that membership fees may be required for membership, but no family can be discriminated...

Nonprofit Law: 503(c) fund raising monies
You are welcome. I am assuming by 503(c) that you are referring to 501(c)(3) , because section 503(c) addresses some issues that could not be what you are referring to. http://www.law.cornell.edu/uscode/text/26/503 It appears that you did not solicit...

Nonprofit Law: Booster Club Dispersing Fund
My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://goo.gl/IdQwML and you may be interested to read that. If the individual is raising funds on behalf of that organization with the expectation that the funds are going to...

Nonprofit Law: Change tax year
Note on pdf page 5, right column, of the IRS instructions to Form 990 which is available at: www.irs.gov/pub/irs-pdf/i990.pdf --- Start of Excerpt --- Short period. A short accounting period is a period of less than 12 months, which exists when an organization...

Nonprofit Law: Church Organization
The IRS Exempt Organization s section (EO) shows what the distinct legal existence is. Individuals or others establishing a 501(c)(3) organization receive exemption only if they formed one of three types of entities, 8 ORG Organization Code - This code indicates...

Nonprofit Law: Dissolution of a 501c3
It appears that your organization is a Pennsylvania Nonprofit Corporation. Correct me if I am wrong. In order to have obtained IRS exemption determination, a 501(c)(3) organization would have had to have the IRS required clauses in its Articles of Incorporation...

Nonprofit Law: Amending By-laws
You are welcome. If your organization is a New York Not-for-Profit Corporation the Law applicable to those types of corporation is available at http://law.justia.com/codes/new-york/2013/npc updated to 2013. http://goo.gl/BYDUx [public.leginfo.state.ny.us]...

Nonprofit Law: Expenses paid by Board member Director
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations that are public charities (not private foundations). Therefore, I am assuming you are referring to such an organization. ...

Nonprofit Law: Funding a nonprofit
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Therefore, I am assuming you are referring to such an organization. Such an organization may have a mission statement, but...

Nonprofit Law: fundraisers laws california
If you have the official name, or at least part of the official name of the organization, you can go to http://goo.gl/IKig and click the box Corporation name and search to see if the organization is incorporated. If it is, then it would be a Nonprofit Public...

Nonprofit Law: Gymnastics booster club
My opinion is that it is not acceptable to fundraise for a subgroup of only ten members, based upon the charitable class issue. Harvey Mechanic Attorney at Law Harvey108@hotmail.com P.S. This response is intended to be a general statement of law,...

Nonprofit Law: Gymnastics Booster Club and Sponsorships
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Therefore, I am assuming you are referring to such an organization. My summary of IRS regulations relating to 501(c)(3) booster...

Nonprofit Law: By-Laws
In every state, the Articles of Incorporation will take precedence over the bylaws. Therefore, I suggest that such a clause be put into an amendment to the articles of incorporation. A 2009 California Appellate court stated as it generally is, that the Articles...

Nonprofit Law: Non Profit - Voting for board members etc.
If a nonprofit has received IRS exemption determination or files annual returns (Form 990) with the IRS it has an obligation to provide anyone with certain copies. See FAQs About the Exempt Organization Public Disclosure Requirements http://goo.gl/CjGc3 ...

Nonprofit Law: NonProfits and activities
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Therefore, I am assuming you are referring to such an organization. There is no IRS regulation prohibiting use of YouTube...

Nonprofit Law: Nonprofits and advertising
Many nonprofit organizations, like universities and museum advertise their services. There is no law against such advertising. Harvey Mechanic Attorney at Law Harvey108@hotmail.com P.S. This response is intended to be a general statement of law,...

Nonprofit Law: PTO meeting minutes
I am assuming you are referring to 501(c)(3) status. Let me know which type of organization you have (nonprofit corporation, trust or unincorporated association). After you give me that information I will reply further. Harvey Mechanic Attorney at Law...

Nonprofit Law: Removing board members by volunteers 501C3
I would first need to know if there are any voting members of the corporation. If so, then one or more would usually have standing in court to seek a court order for corporate reorganization. Other options may be in the corporation s bylaws. If you want...

Nonprofit Law: required donations?
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. Therefore, I am assuming you are referring by Charity to such an organization. The word charity is a general word...

Nonprofit Law: Scholarships
The IRS only refers to scholarships in the context of educational purposes within an educational institution. In their Publication 970 the IRS has, A scholarship is generally an amount paid or allowed to, or for the benefit of, a student at an educational...

Nonprofit Law: Separate checking account for 501c3
I do not think it is an issue as to best practice because there is no substantial difference as to the legal effect or the ease of handling. I would, though, think it is superfluous to have separate accounts. I would recommend separate accounts for 501(c)(3)...

Nonprofit Law: Getting set up as a non-profit
If you want donors to be able to deduct donations and not to have your sales income, if any, taxed as long as you comply with fundraising guidelines for 501(c)(3) organizations, you would need to establish a charitable trust, incorporate under a state...

Nonprofit Law: Transferring partial assets to a Metro Agency
Yes. Metro governments may accept private donations from individuals. A governmental unit, like a county government is able to receive deductible donations. See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 2 is the...

Nonprofit Law: 2014 Pastor Compensation/Benefits
I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. The question you ask is not about exemptions but about employer tax responsibilities. Nonetheless, I have given you some...

Nonprofit Law: 501(c)(7)
It appears you are referring to a social club and social clubs do not qualify for charitable organization status. IRC 501(c)(7) exempts from federal income tax, clubs organized for pleasure, recreation, and other nonprofitable purposes, substantially all...

Nonprofit Law: 501c3 donating to a 501c7 social club
The contract would need to specify the use of the funds by the c7 -- that the use was to be solely for charitable, religious or educational activities as would be allowed under section 501(c)(3) of the Code. I have in my profile in my forum at http://bit.ly/NonprofitLaw...

Nonprofit Law: 501c3 v 501c-
Donations to 501(c)(3) organizations are deductible by the donor who itemizes deductions. See IRS Publication 557 Tax Exempt Status for Your Organization which is available http://www.irs.gov/pub/irs-pdf/p557.pdf on page 68 last column that donations to...

Nonprofit Law: Accumulation of Savings
The organization would definitely not want to use the word insurance as that word is highly regulated in each state. What you propose is an investment, where people invest $10 per year for their family to receive $1000 upon death. One issue is why a 501(c)(3)...

Nonprofit Law: Booster Board Members
The board members are not supposed to have a personal financial interest in any transactions. I am assuming that the school system is a regular public school system and, therefore, it is treated by the IRS as an exempt organization. The IRS does not consider...

Nonprofit Law: booster club 501 c3 bank account
A coach may be an officer of a 501(c)(3) booster organization but she must not exercise control as to elements of personal financial interest. See http://www.irs.gov/pub/irs-tege/eotopica93.pdf starting on pages 11 Private Facility Owners which discusses...

Nonprofit Law: Would like to change current IRS 501 status
The state would charge less than $80 filing fee for the amendment to the articles of incorporation and the Ihe IRS minimum filing fee for such a 501(c)(3) determination letter is $400 and goes up to $850 if the organization has gross income averaging more...

Nonprofit Law: Charity Deduction
Internal Revenue Code section 501(c)(3) which is available at http://goo.gl/7lFll (on page 2, first column) provides, in part, that the 501(c)(3) organization must be operated exclusively for religious, charitable ...or educational purposes ... no part of...

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