About Experts Sitemap - Group 38 - Page 49 2016-09-20

Nonprofit Law: 509(a)1, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for- profit business, you would want to first incorporate or set up an unincorporated association...

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Nonprofit Law: Cooperative Vs non profit, irs publication 557, www irs gov
irs publication 557, www irs gov, harvey mechanic: A cooperative may be a nonprofit, like a 501(c)(7) recreational or social organization about which the IRS writes at www.irs.gov/irm/part7/ch10s10.html Please note that donations to such organizations are not deductible by the donors. Also you will be denied...

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

Nonprofit Law: church secret minutes, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, staff salaries: As for your state law on Open Records and Open Meetings See www.rcfp.org/ogg/index.php?op=browse&state=ny specifically at 1.B.4 is Open Records for Nongovernmental bodies receiving public funds or benefits and the sections nearby have the applicable...

Nonprofit Law: Designated Memorial Gift, harvey mechanic, charitable gift
harvey mechanic, charitable gift, music department: Generally, donors give up any authority over donated items and funds, unless they had a specific signed agreement with the nonprofit with a reverter clause or at least a letter indicating the conditional nature of the gift. This an issued called enforceability...

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

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

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

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

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

Nonprofit Law: donations to foreign NGO, irs exemptions, harvey mechanic
irs exemptions, harvey mechanic, www irs gov: See www.irs.gov/irm/part7/ch10s06.html#d0e93499 --start of excerpt --- Foreign organizations that meet the requirements of IRC 501(c)(3) may establish exemption from United States income tax, or establish their charitable status for purposes...

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

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

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

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

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

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

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

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

Nonprofit Law: Football Booster Club, harvey mechanic, foundation presidents
harvey mechanic, foundation presidents, public benefit organization: By your use of the word umbrella it appears that you are referring to what is called by the IRS as group exemption . Group Exemption is discussed starting on the right column of page 6 to page 7 of IRS Publication 557 at www.irs.gov/pub/irs-pdf/p557.pdf...

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Nonprofit Law: leasing, irs publication 526, leasing office space
irs publication 526, leasing office space, irs gov: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf especially on page 8 the IRS writes about partial interests which means that donations of use are not deductible, even if no rent is charged. Harvey Mechanic, Attorney...

Nonprofit Law: Moms' club- legal requirements, irs service, interaction activities
irs service, interaction activities, internal revenue code section: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for- profit business, you would want to first incorporate or set up an unincorporated association...

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Nonprofit Law: non profit, ftb ca gov, irs service
ftb ca gov, irs service, irs gov: http://www.sos.ca.gov/business/corp/pdf/articles/corp_artsnp.pdf has This sample is provided to be used as a guideline ONLY in the preparation of the original document for filing with the Secretary of State. The referral page entitled Forms, Samples and...

Nonprofit Law: non-profit organization reimbusement of volunteer expenses, irs rule, short term mission trip
irs rule, short term mission trip, busi ness: First the church will need to decide whether those participants are acting for the church in what would be an ordinary and necessary church expense. The IRS rule for what nonprofits may spend money on is similar to the standard that the IRS uses when determining...

Nonprofit Law: non-profit sale of property, www irs gov, new york department of taxation
www irs gov, new york department of taxation, capital gains taxes: The relevant section of New York Not-for-Profit Corporation Law is 510 http://snipurl.com/nynpcl ---Start of Excerpt-- (a) A sale, lease, exchange or other disposition of all, or substantially all, the assets of a corporation may be made upon such terms...

Nonprofit Law: non-profits filing W-9?, irs gov, harvey mechanic
irs gov, harvey mechanic, taxpayer identification number: www.irs.gov/pub/irs-pdf/iw9.pdf are the instructions to Form W-9 and on the first page (first column) is: ---Start of Excerpt-- How Do I Know When To Use Form W-9? Use Form W-9 to request the taxpayer identification number (TIN) of a U.S. person (including...

Nonprofit Law: nonprofit operation outside of the U.S., harvey mechanic, www irs gov
harvey mechanic, www irs gov, tax exempt status: Yes your organization certainly would be considered to be operating outside of the U.S. as you will have educational programs outside of the U.S. and you would need to comply with specific regulations. See www.irs.gov/pub/irs-wd/0504031.pdf for details about...

Nonprofit Law: nonprofit requirements for reimbursement, irs rule, irs gov
irs rule, irs gov, irs publication: Absent a contract with an employee a nonprofit or for-profit does not have an obligation generally to give reimbursements. But, if the employee does not want the money reimbursed to be taxable, then certain procedures must be followed. The IRS rule for what...

Nonprofit Law: Owner says no to a Booster Club, harvey mechanic, irs regulations
harvey mechanic, irs regulations, booster organizations: The gym owner may certainly not cooperate with your 501(c)(3) organization unless you have some contract between the gym and the 501(c)(3) organization. Absent a contract, the 501(c)(3) organization can change its name and enagage in other 501(c)(3) activities,...

Nonprofit Law: Ownership of Program Design and Trademark, harvey mechanic, www irs gov
harvey mechanic, www irs gov, private benefit: As long as the 501(c)(3) organization is not losing anything in using your program and it does not give you more than an incidental private benefit, you can maintain ownership. An extensive discussion of by the IRS of the private benefit issue relating to...

Nonprofit Law: Paying officers for actual work, public outreach programs, nonprofit research group
public outreach programs, nonprofit research group, www irs gov: Nonprofits are allowed to pay reasonable salaries. At http://www.irs.gov/irm/part4/ch52s04.html#d0e660170 The IRS has: ---Start of Excerpt-- To determine if they are reasonable consider factors such as: Duties performed Amount and type of...

Nonprofit Law: Payments to a gym owner, harvey mechanic, uniform fees
harvey mechanic, uniform fees, competition fees: The 501(c)(3) organization may send checks to the for-profit gym, but the payments need to be for purposes that are part of the exempt function of the 501(c)(3) organization, in other words, for supporting the youth gymnasts. Therefore, you may send to the...

Nonprofit Law: Pending 501c3, irs publication 557, deductible charitable contributions
irs publication 557, deductible charitable contributions, irs gov: I suggest giving donors a copy of IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf which has on page 20 that the exemption determination is granted retroactively to the date of formation which is normal for...

Nonprofit Law: Private non-profit EMOs and disclosure requirements, harvey mechanic, taxpayer monies
harvey mechanic, taxpayer monies, california state law: As for California state law on Open Records and Open Meetings See www.rcfp.org/ogg/index.php?op=browse&state=ca specifically at 1.B.4 is Open Records for Nongovernmental bodies receiving public funds or benefits and the sections nearby have the applicable...

Nonprofit Law: A Last Project, appalachian trail thru hike, irs gov
appalachian trail thru hike, irs gov, harvey mechanic: Certainly you could take gifts from people who do not care about getting tax deductions and you could use those gifts for your equipment and other person items or personal use, but that would be outside of a 501(c)(3) organization. Then you could have a 501(c)(3)...

Nonprofit Law: Proxy Voting, harvey mechanic, roberts rules of order
harvey mechanic, roberts rules of order, articles of incorporation: See http://law.justia.com/washington/codes/title64/64.38.html which is the Homeowners Association Act of Washington Specifically http://law.justia.com/washington/codes/title64/64.38.035.html as to meetings and voting does not have anything about proxies...

Nonprofit Law: Public Charity-individual accounts, harvey mechanic, irs regulations
harvey mechanic, irs regulations, school cheer: Anyone may engage in business but then the business is generally taxable. If you are referring to sales that will benefit a small group of workers, then the sales activities (fund-raisers) are treated as unrelated business. See www.irs.gov/pub/irs-pdf/p598.pdf...

Nonprofit Law: Two presidents/chairmen and organizations/corporations establishing the 501(c)3, www irs gov, nonprofit corporations
www irs gov, nonprofit corporations, co presidents: The IRS allows any number but generally if there is an issue of whether the corporation is acting for public, instead of private interest, the IRS wants to see at least 3 directors with no majority of related persons. It appears that you are confusing Directors...

Nonprofit Law: private non profit school clubs, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, athletic boosters: Certainly a 501(c)(3) organization like a school may have a committee with certain authority. That organization may set up a separate ledger or bank account and it would be using the same EIN (tax-id) of the 501(c)(3) organization. The school is ultimately...

Nonprofit Law: proper tax exempt status for Booster group, harvey mechanic, irs regulations
harvey mechanic, irs regulations, tax exempt status: If you can, please send me a copy of the letter from the IRS where they stated that the poitns compensation can not be used to pay for student band fees . In any case, your organization appears to be a cooperative, not charitable organization as mentioned...

Nonprofit Law: Real Estate and vehicles, irs publication 557, www irs gov
irs publication 557, www irs gov, irs service: Ok, and did you already apply for the federal exemption with Form 1023? In any case, see IRS Publication 557 Tax Exempt Status for Your Organization www.irs.gov/pub/irs-pdf/p557.pdf which has on page 20 that the exemption determination is granted retroactively...

Nonprofit Law: Recreational Cheerleading Squad, irs service, irs gov
irs service, irs gov, cheerleading squad: I am assuming the members will be youth under the age of 19. In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for- profit business, you would want...

Nonprofit Law: Refunding a Donation to a Foundation, harvey mechanic, www irs gov
harvey mechanic, www irs gov, form 1099 misc: You may issue them a check. Usually an organization that pays $600 or more would be required to file a 1099, but your organization is not required to file a 1099 in this case. See: www.irs.gov/pub/irs-pdf/i1099msc.pdf which is the IRS instructions for form...

Nonprofit Law: Reimbursing tax on a purchase made for a 501(c)(3), www irs gov, irs rule
www irs gov, irs rule, busi ness: Yes. The IRS rules on reimbursements for nonprofits are the same as for the reimbursements for the for-profit businesses as to amounts. As employees of for-profits get reimbursements that include the taxes charged, so do employees of the nonprofits. ...

Nonprofit Law: Rental of space-last question, unrelated business taxable income, www irs gov
unrelated business taxable income, www irs gov, harvest festivals: Ok, then rental income is not considered unrelated business income. There will not be any tax due, nor any Form 990-T return due when there is such rental income. Note, however, that some activities are not simple rentals. For example, when a church rents...

Nonprofit Law: Retro-Active 501 C 3, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: No. The IRS may take months to issue the exemption determination letter, but as long as you file your exemption application within 15 months and are approved for exemption status by the IRS you may begin full operations upon state incorporation which takes...

Nonprofit Law: reimbursement of sales tax for a 501 C, public school parents, www irs gov
public school parents, www irs gov, irs rule: No, that is not true as to the IRS rules relating to reimbursements. The IRS rules on reimbursements for nonprofits are the same as for the reimbursements for the for-profit businesses as to amounts. As employees of for-profits get reimbursements that include...

Nonprofit Law: removal of a 501c3 president, harvey mechanic, sample bylaws
harvey mechanic, sample bylaws, npo status: First you need to look at the articles of incorporation as to the question relating to any provision there for voting members that I asked in my last email. Any provision in the bylaws as to membership is void if not members are not authorized in the articles...

Nonprofit Law: School -Dance Team, harvey mechanic, irs approval
harvey mechanic, irs approval, team constitution: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. There is no federal prohibition relating to the school raising the school dance team annuals due by $250 when $180 of the cost is to social...

Nonprofit Law: School and for-profit business relationships:, martial arts academy, harvey mechanic
martial arts academy, harvey mechanic, pta program: That phrase equal protection does not refer to decisions that the government makes as to what businesses to favor with financial incentives, like the auto industry lately, or over the past 60 years the oil business. The key word in that phrase is law ....

Nonprofit Law: Can You Sell a 501(c)(3) Inc to Recoup Expenses of creating, organizational document, determination letters
organizational document, determination letters, operation changes: It appears that your organization has received a determination letter from the IRS that it is exempt under section 501(c)(3), not as a private foundation. You may certainly change the purposes and name. The name change requires an amendment with the same authority...

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

Nonprofit Law: Sports Checking Account, wild wings restaurant, buffalo wild wings restaurant
wild wings restaurant, buffalo wild wings restaurant, buffalo wild wings: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. It appears that your team did not apply for IRS exemption determination. As I probably had in the posting that you read, there are no returns...

Nonprofit Law: Starting a New Ministry, irs publication 557, performing arts ministry
irs publication 557, performing arts ministry, irs gov: The IRS may take months to issue the exemption determination letter, but as long as you file your exemption application within 15 months and are approved for exemption status by the IRS you may begin full operations upon state incorporation which takes...

Nonprofit Law: Starting a non profit, www irs gov, gross receipts
www irs gov, gross receipts, internal revenue code section: The IRS explains that, when applying for the Employer Identification Number, the club may check the line for banking purposes only and gives the examples, a bowling league for depositing dues or an investment club for dividend and interest reporting)....

Nonprofit Law: Starting a nonprofit program, harvey mechanic, www irs gov
harvey mechanic, www irs gov, executor of the will: Your organization would not qualify for 501(c)(3) organization status by the IRS. www.irs.gov/pub/irs-tege/eotopici83.pdf ---Start of Excerpt-- Generally, it is considered a charitable purpose to provide financial aid to needy or worthy students to enable...

Nonprofit Law: Summer Swim Teams and EIN's, summer swim team, www irs gov
summer swim team, www irs gov, harvey mechanic: It appears that you want the swim team to have their own entity. That would be either an unincorporated association or a corporation. In any case, it would not qualify as a 501(c)(3) organization (that can give donors the right to deduct their donations)...

Nonprofit Law: sale of church property, harvey mechanic, determination letter
harvey mechanic, determination letter, private foundation: I am assuming that the church has been giving people receipts indicating that their past donations were deductible. In that case, then, the church would not be able to distribute any of its assets to individuals or insiders but would need to distribute those...

Nonprofit Law: school districts setting up 501(c)(3)s., irs publication 557, irs publication 526
irs publication 557, irs publication 526, irs gov: Yes. The Internal Revenue Code is not particularly concerned who funds a 501(c)(3) organization, especially when the funders are not interested in taking tax deductions for its funding. There is is, then no code section (and not even any regulation) that...

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

Nonprofit Law: what are the statutory requirements and liabilities of registering in 501 C3 corporation., irs service, irs gov
irs service, irs gov, internal revenue code section: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for- profit business, you would want to first incorporate or set up an unincorporated association...

Nonprofit Law: Taxes 10% rule, irs publication 526, www irs gov
irs publication 526, www irs gov, harvey mechanic: There are lower limits of 10% of your taxable income as yours is a regular (C) corporation. Section 170(a) of the Internal Revenue Code allows taxpayers a deduction for charitable contributions made within the taxable year. However, 170(d) provides that...

Nonprofit Law: Team Fundraising, irs gov, harvey mechanic
irs gov, harvey mechanic, mr mechanic: It appears that the teams are engaged in sales activities with the benefit going to their particular team. The IRS does not grant exemption to an organization nor does it allow an organization to maintain exemption if it gives funding to individuals...

Nonprofit Law: Transfer of funds to city, irs publication 557, irs publication 526
irs publication 557, irs publication 526, irs gov: I am assuming that the company that wants to fund the construction is not at all financially related to any entity that was involved in working on the construction project or in the operation of the room in the future. In that event, what you have here is...

Nonprofit Law: Travel Team expenses, harvey mechanic, usars
harvey mechanic, usars, team expenses: Then the reimbursements may not effect the status of the organization if the organzation, had, as part of its exempt purposes in its 1023 Exemption Application that funding would go for travel or at least to help the skaters attend events. If not, I would...

Nonprofit Law: Typical Non profit cash flow, harvey mechanic, faith estimates
harvey mechanic, faith estimates, good faith: It depends upon the size of the nonprofit and its mode of operations, but, in itself, having two months of reserves does not mean that a nonprofit is almost out of business . But, that phrase is vague anyway. You would need to address the Board as to the...

Nonprofit Law: transfer corporation from NY to CT with 501 c 3 status, connecticut state department, harvey mechanic
connecticut state department, harvey mechanic, www irs gov: You have three choices. 1. Maintain your NY registered office and register the present corporation in CT as a foreign (out of state) corporation doing business in NY. 2. Dissolve your NY corporation and start from zero (incorporate in CT and file for new...

Nonprofit Law: trust vs corp, charitable nonprofit corporation, harvey mechanic
charitable nonprofit corporation, harvey mechanic, property tax exemption: I generally recommend a trust if you are not going to solicit the public for donations. For some reason, I find that the public would prefer not to donate to a Trust as much as they would to a charitable nonprofit corporation. Anyway, it depends upon other...

Nonprofit Law: what should I do, drug and alcohol addiction, miracles in progress
drug and alcohol addiction, miracles in progress, irs service: 1. No one owns a 501(c)(3) organization and, therefore, the only issue will be who will have control and that is with the Board of Directors. You and your husband may both be on the Board of a 501(c)(3) organization, but then the IRS may not grant 501(c)(3)...

Nonprofit Law: Youth baseball team, youth baseball team, harvey mechanic
youth baseball team, harvey mechanic, www irs gov: In order to receive donations that are deductible you would need to have some articles of organization, like articles of incorporation or articles of association or trust document which is discussed starting on page 22 of: www.irs.gov/pub/irs-pdf/p557.pdf...

Nonprofit Law: 501 (c) 3, male bikers, www irs gov
male bikers, www irs gov, market interest rates: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. Let me inform you that the IRS does not care what the mission statement is, but cares whether the organization is operating following the...

Nonprofit Law: 501(c)3, harvard law school, harvey mechanic
harvard law school, harvey mechanic, charitable endowments: A 501(c)(3) organization that is not a private foundation may accumulate funds for years, as long as it maintains substantial exempt activities, commensurate with its financial resources. Exempt activities are those that are related to the organization...

Nonprofit Law: 501(c)3 Athletic Booster Club Scholarship, athletic booster club, harvey mechanic
athletic booster club, harvey mechanic, irs regulations: Booster clubs that are 501(c)(3) organizations are not allowed to give funds based upon a families membership or work for the charitable organization. My summary of IRS regulations relating to 501(c)(3) booster organizations that addresses that issue further...

Nonprofit Law: 501 c 3 filing and fundraising, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, deductible charitable contributions: The IRS does not verify such status unless you pay them. That is done by filing form 1023 and receiving approval. If you don t do that, you, or an attorney like me, would need to try to convince the donors that your organization is an appropriate organization....

Nonprofit Law: 501 (c) (3) without gym getting involved?, www irs gov, irs service
www irs gov, irs service, irs regulations: Yes, it is better for the private facility not to be too much involved. See www.irs.gov/pub/irs-tege/eotopica93.pdf starting on pages 11 Private Facility Owners which discusses prohibited private benefit and excessive control of the booster organization...

Nonprofit Law: 501(c)(3) Membership Fees, irs publication 526, unrelated business income
irs publication 526, unrelated business income, harvey mechanic: No. As to charitable deductions: See IRS Publication 526 Charitable Donations 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 from which you receive or...

Nonprofit Law: 501(c)(3) revenue, harvey mechanic, brookings institution
harvey mechanic, brookings institution, exempt activities: No. Now, if you are asking is there a limit as to accumulations, a 501(c)(3) organization that is not a private foundation may accumulate funds for years, as long as it maintains substantial exempt activities, commensurate with its financial resources. Exempt...

Nonprofit Law: 501(c)(3) vs. 508 status, harvey mechanic, internal revenue code
harvey mechanic, internal revenue code, determination letters: You are welcome. You understanding is incorrect as to your statement that a church is the only type of organization that may have an automatic exemption. See instructions to Application for Exemption www.irs.gov/pub/irs-pdf/i1023.pdf in the right column...

Nonprofit Law: 501C3 Massachusetts, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, articles of incorporation: The term member is vague. Are you eligible to vote for the members of the Board of Directors at elections? In any case, you would need to review the articles of incorporation and bylaws of the organization. After you give me that information I will reply...

Nonprofit Law: 501c3 conflict of interest, harvey mechanic, public charities
harvey mechanic, public charities, 501 c 3 organizations: You did not state it specifically but I will assume that the California organization is a 501(c)(3) organization and was incorporated under the California Nonprofit Public Benefit Corporation law http://snipr.com/ay58c Starting at section 5002 is the California...

Nonprofit Law: 501c3 Fundraising, harvey mechanic, candy sales
harvey mechanic, candy sales, booster group: First you will need to check with the vendor to inquire whether their company is treating the funding as their donation to the 501(c)(3) organization. If they are treating it otherwise, find out how they are reporting it to the IRS. After you give me that...

Nonprofit Law: 501c3 possible illegal activity, animal rescue group, harvey mechanic
animal rescue group, harvey mechanic, google: First I suggest you resign from any position. You can report the issues to the local district attorney and also your State s attorney general and the IRS. If you want the IRS contact information, let me know and I will send it to you. Harvey Mechanic ...

Nonprofit Law: 501c7 voting question, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, exempt organizations: I am assuming that you are a voting member and the vote is binding as to the bylaws adoption. As I have in my profile, this free forum is only for federal issues as to exempt organizations. Your question is an issue of state law. Even though it is beyond...

Nonprofit Law: 503 c, irs determination letter, harvey mechanic
irs determination letter, harvey mechanic, brookings institution: I am assuming from what you wrote to me that the organization is not a private foundation (you can confirm that on the IRS determination letter). A 501(c)(3) organization that is not a private foundation may accumulate funds for one or two years or...

Nonprofit Law: Board Member - 1099 - What is considered income?, irs publication 535, www irs gov
irs publication 535, www irs gov, harvey mechanic: The 1099 box 7 is what you should be using as that is the box for Nonemployee compensation See www.irs.gov/pub/irs-pdf/i1099msc.pdf which is the IRS instructions for form 1099-Misc. On page 6, which explains box 7: ---Start of Excerpt-- A fee paid...

Nonprofit Law: Booster Club Assessment Fees, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs regulations: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. Yours is not able to be a 501(c)(3) organization as it appears that you require beneficiary families to be members of your organization...

Nonprofit Law: Booster Club Mandatory Dues, harvey mechanic, irs regulations
harvey mechanic, irs regulations, cheer team: No, not if the booster organization is a 501(c)(3). My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://snipurl.com/boostersirs and you may be interested to read it as that will expand on my answer. Harvey Mechanic,...

Nonprofit Law: Another Booster Club Question, harvey mechanic, irs regulations
harvey mechanic, irs regulations, gymnastics team: I only answer questions on this free forum as to 501(c)(3) organizations. If the booster group is such an organization it is prohibited from all of those activities, except for the members who are not voting members have say. The board will, however, need...

Nonprofit Law: Booster club fundraisers, irs regulations, pizza company
irs regulations, pizza company, booster organization: I am assuming that the booster organization is a 501(c)(3) organization. My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://snipurl.com/boostersirs and you may be interested to read that. There you will find that...

Nonprofit Law: Business, Donations, Write Offs, irs publication 526, harvey mechanic
irs publication 526, harvey mechanic, www irs gov: Section 502 of the Internal Revenue Code reads, in relevant part, An organization operated for the primary purpose of carrying on a trade or business for profit shall not be exempt from taxation under section 501 on the ground that all of its profits are...

Nonprofit Law: baseball team account, form 1099 misc, harvey mechanic
form 1099 misc, harvey mechanic, www irs gov: If the entity (baseball team) paid $600 or more to any taxpayer for work provided (like to umpires), then they would need to issue form 1099s. See www.irs.gov/pub/irs-pdf/i1099msc.pdf which is the IRS instructions for form 1099-Misc. I have in my profile...

Nonprofit Law: board meeting to disolve a non-profit, harvey mechanic, voting members
harvey mechanic, voting members, membership organization: Your issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though this forum is not for such state law issues, if you give me your state I may be able to direct you. You will also need to inform me whether...

Nonprofit Law: board meetings, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs news: Board meetings are usually required at least annually, but that issue is controlled by state law and states may differ somewhat with how they would treat such issues. Even though this forum is not for such state law issues, if you give me your state I may...

Nonprofit Law: booster club, www irs gov, irs rule
www irs gov, irs rule, booster organization: 1. If the booster organization is a 501(c)(3) organization it may not require membership in order for someone to be a charitable beneficiary. Otherwise it could not qualify for 501(c)(3) organization status. In denying exemption to a purported 501(c)(3) organization...

Nonprofit Law: Cash Prizes for Band Competition, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, federal tax exemption: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. As for the IRS, your activity may considered unrelated taxable business, depending upon many factors. IRS Publication 598 Tax on Unrelated...

Nonprofit Law: Cell phone service, irs gov, harvey mechanic
irs gov, harvey mechanic, cell phone service: www.irs.gov/govt/fslg/article/0,,id=167154,00.html is an IRS article about cell phones provided by employers. It was written specifically for government employers, but the rules apply to all employers, as stated in that article. Harvey Mechanic, Attorney...

Nonprofit Law: Changing name of organization, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: What you are referring to is called by the IRS group exemption. Group Exemption is discussed starting on the right column of page 6 to page 7 of IRS Publication 557 at www.irs.gov/pub/irs-pdf/p557.pdf The parent organization may change its name and keep...

Nonprofit Law: Cheerleading Booster Club Question, irs publication 17, competitive cheerleading
irs publication 17, competitive cheerleading, irs regulations: From what you wrote, as the booster group does not have its own tax id, it is using the tax id of the for-profit gym for its bank account. If that is so, then it will be treated as part of the for-profit business. If your are interested in establishing a...

Nonprofit Law: charitable benefits, harvey mechanic, social security disability
harvey mechanic, social security disability, social security income: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. However, I will inform you that the Internal Revenue Code at section 102(a) provides that generally gifts are not income. Gross income...

Nonprofit Law: Dance booster club struggles, girls all dance, irs regulations
girls all dance, irs regulations, booster organizations: That organization is not qualified as a 501(c)(3) organization as it is not charitable but is primarily to facilitate individuals to work for benefits. My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://snipurl.com/boostersirs...

Nonprofit Law: Deductions for Non-profit start up, irs publication 557, www irs gov
irs publication 557, www irs gov, tax exempt status: The IRS may take months to issue the exemption determination letter, but as long as you file your exemption application within 15 months and are approved for exemption status by the IRS you may begin full operations upon state incorporation. See IRS Publication...

Nonprofit Law: Designated Donations, irs memo, federal tax returns
irs memo, federal tax returns, www irs gov: I am assuming that the students are not related to the donors. If so, let me know and I will send you some more information 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...

Nonprofit Law: Director performing separate admin duties, income tax withholding, www irs gov
income tax withholding, www irs gov, nonprofit corporations: The duties of being on the Board of Directors may certainly be separated from other duties that an individual performs for the corporation. See on pdf page 112 of the 160 page pdf file IRS Internal Training: Employee/Independent Contractor at www.irs.gov/pub/irs-utl/emporind.pdf...

Nonprofit Law: DONATED FUND DISBURSEMENT, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: First I should explain that when parents pay for a child s expenses those are not considered donations by the IRS. As to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 6 middle column under...

Nonprofit Law: Domestically incorporated but operating internationally, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs regulations: No, but you will need to answer the questions in the form 1023 relating to foreign operations and follow the IRS regulations. See www.irs.gov/pub/irs-wd/0504031.pdf for details about international activities of U.S. exempt organizations. Harvey Mechanic,...

Nonprofit Law: Donation of 501 to 501, irs gov, harvey mechanic
irs gov, harvey mechanic, public charities: Certainly two 501(c)(3) organizations may have the same name as one may be established in one state and the other in another state and the states routinely allow incorporations in their own state as long as no other corporation within that state has the same...

Nonprofit Law: Donations, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: A 501(c)(3) organization may not treat funding earmarked like that as a donation. 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...

Nonprofit Law: Donations from abroad to a US nonprofit, u s treasury department, harvey mechanic
u s treasury department, harvey mechanic, networkforgood: 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 in any of the listed countries, you would need to review the details as to whether...

Nonprofit Law: Are Donations to a Ministry Deductible before it Incorporates, irs publication 526, harvey mechanic
irs publication 526, harvey mechanic, www irs gov: Dontions to an individual (sole proprietorship) are not deductible as a deduction to a 501(c)(3) organization. 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...

Nonprofit Law: Donations to Youth Sports Teams, irs publication 557, youth sports teams
irs publication 557, youth sports teams, www irs gov: I am assuming that most of the members of the team are 18 yhears of age or younger. In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for- profit...

Nonprofit Law: definition of equal support, gymnastics team, fundraising events
gymnastics team, fundraising events, travel accounts: You would need to check with your articles of incorporation and bylaws but, normally, Board action only requires a simple majority vote and the Board members individually have a responsibility to do what is in the best interestes of the corporation and to...

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

Nonprofit Law: per diem reimbursements, harvey mechanic, tax exempt status
harvey mechanic, tax exempt status, internal revenue code: That subsection. 267(b)(9). that you referred to reads, A person and an organization to which section 501 (relating to certain educational and charitable organizations which are exempt from tax) applies and which is controlled directly or indirectly by such...

Nonprofit Law: EIN # for baseball club, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: As long as you operate according to IRS regulations for 501(c)(3) organizations and have the correct organizing document, that is a correct statement. See instructions to Application for Exemption www.irs.gov/pub/irs-pdf/i1023.pdf in the right column on...

Nonprofit Law: Ex Officio rights, mutual benefit corporation, harvey mechanic
mutual benefit corporation, harvey mechanic, board resolutions: It appears that your corporation was organized under the California Nonprofit Mutual Benefit Corporation law which is found at: http://law.justia.com/california/codes/corp.html starting at section 7710 and I see nothing there that would help. I would...

Nonprofit Law: Can endowed funds be removed from a 501(c)(3) educational foundation, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, irs: I have in my profile that this free forum is only for 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: Forfeited by State of Kansas, irs 990, basketball organization
irs 990, basketball organization, basketball tournament: It depends upon the contractual arrangements that the regional organizations have with the National organization. I am assuming that the Regions are separate corporations. In any case, I would need to review the contracts. I have in my profile that this free...

Nonprofit Law: Foundation vs. Organization, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: The terms foundation and organization are not precise in reference to the law of nonprofit laws. There are, however, nonprofit corporations, charitable trusts, and nonprofit unincorporated associations. The trust is usually only used by a family charitable...

Nonprofit Law: Fundraising, harvey mechanic, concession stand
harvey mechanic, concession stand, s high school: Work for a professional football stadium would be by a contract for labor with the high school as the recipient. The workers would be volunteers and benefits could not go to them based upon their work. Otherwise, they would need to pay taxes as anyone who...

Nonprofit Law: Fundraising Used For Club Expenses, harvey mechanic, fundraising funds
harvey mechanic, fundraising funds, instructor fees: It depends upon the contract that you have with the dance group as to the use of the funds that you provide. Note, however, that if a family sells items to obtain funds for use or benefit of an individual in the family, that income is taxable to the family...

Nonprofit Law: Can I facilitate donations to for-profit educational institutions?, acknowledgment letter, private shareholder
acknowledgment letter, private shareholder, irs publication: For-profit schools would be treated by the IRS like any other for-profit organization. Therefore, any assistance that you give to them without reasonable compensation would be prohibited under the inurement provisions of the law. Internal Revenue Code section...

Nonprofit Law: fund raising, unrelated business income, boys soccer team
unrelated business income, boys soccer team, www irs gov: I am assuming that the team is a 501(c)(3) organization and all of the funds went into the 501(c)(3) organization s bank account. I am also assuming that the team did not give expense grants to players depending upon their work for the golf tournament. IRS...

Nonprofit Law: fundraising, harvey mechanic, 501c3 organization
harvey mechanic, 501c3 organization, raising money: If you want donors to be able to deduct their donations then the funds need to go into the account of a 501(c)(3) organization and that 501(c)(3) organization needs to verify the ultimate use of the funds. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com...

Nonprofit Law: fundraising & members, harvey mechanic, nonprofit corporation law
harvey mechanic, nonprofit corporation law, irs regulations: 501(c)(3) organizations may have members, but then the details of membership needs to be put into the articles of incorporation or bylaws. New Mexico Nonprofit Corporation Law is at: http://law.justia.com/newmexico/codes/nmrc/jd_ch53art8-115b7.html and...

Nonprofit Law: fundraising - split to private gym, irs gov, harvey mechanic
irs gov, harvey mechanic, irs regulations: I am assuming that your group is established as a 501(c)(3) organization. You may not act to give benefits to any for-profit entity unless you have a good reason and have control over the event. Certainly the value of the space at the gym is something, but...

Nonprofit Law: General Membership asking for a copy of their by-laws, public disclosure requirements, irs gov
public disclosure requirements, irs gov, articles of incorporation: If a nonprofit has received IRS exemption determination or files annual returns (Form 990) with the IRS it has an obligation to provide anyone with certain copies. See FAQs About the Exempt Organization Public Disclosure Requirements www.irs.gov/charities/article/0,,id=96430,00.html...

Nonprofit Law: Gross receipts - Normally defined, other than private foundations, form 990 ez
other than private foundations, form 990 ez, www irs gov: The IRS defines the term gross receipts for exempt organizations at: www.irs.gov/charities/article/0,,id=177784,00.html as, the total amounts the organization received from all sources during its annual accounting period, without subtracting any costs...

Nonprofit Law: gymnastic booster clubs, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, federal tax exemption: Parents may engage in sales activities but then the income is taxable to them. As for the 501(c)(3) organization engaging is the sales actiivity to the parents, IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations at www.irs.gov/pub/irs-pdf/p598.pdf...

Nonprofit Law: Hiring People to solicit donations from Corporations/Organizations, irs gov, harvey mechanic
irs gov, harvey mechanic, professional fund raisers: The IRS does not allow 501(c)(3) organizations to give someone more compensation than is reasonable. As to your specific question regarding payments based upon receipts, in 2004, the IRS wrote, If compensation is based on revenues, the potential for...

Nonprofit Law: Hiring a recently resigned board member as executive director, federal tax questions, www irs gov
federal tax questions, www irs gov, public charities: It is not extraordinary for a board member to be a paid officer at the same time, what to speak of being a paid employee after resigning. A conflict of interest is present whenever a director has a material personal interest in a proposed contract or transaction...

Nonprofit Law: high school sports booster regulations, harvey mechanic, district board members
harvey mechanic, district board members, high school sports: I don t know what you mean by taken control . But first I need to know whether the booster organization is incorporated separately from the school board. After you give me that information I will reply further. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com...

Nonprofit Law: holding funds, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs instructions: The 501(c)(3) organization will jeopardize its status if it engages in activities that would result in more than a insubstantial amount of private benefit to that particular person. An extensive discussion of by the IRS of the private benefit issue relating...

Nonprofit Law: Independent contractors as board members, federal tax questions, www irs gov
federal tax questions, www irs gov, public charities: Most states allow some persons who have contracts with 501(c)(3) organizations to be also on the board. There may be conflict of interest issues when the board decides upon the contract terms. A conflict of interest is present whenever a director has a ...

Nonprofit Law: Internet Raffle - Online Raffle, washington state citizens, raffle ticket sales
washington state citizens, raffle ticket sales, harvey mechanic: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. The IRS has no regulation as to such activity. Even though your question is beyond the scope of this forum, I will inform you that many...

Nonprofit Law: In Kind Donation Receipts, harvey mechanic, www irs gov
harvey mechanic, www irs gov, donation receipts: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. It appears that your store is owned and run by a for-profit entity. Now, if you individually are authorized by the 501(c)(3) organization...

Nonprofit Law: Land Contract on Church, harvey mechanic, www irs gov
harvey mechanic, www irs gov, 501 c 3 organizations: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. It is definitly legal for a church to carry a land contract under federal law. Your issue is controlled by state law and states may differ...

Nonprofit Law: Land purchase, harvey mechanic, purchasing land
harvey mechanic, purchasing land, irs: There are no IRS restrictions on purchasing land in another state. However, you may need to register in New York as a foreign (out of state) corporation, if you are going to be doing business in the State of New York. If you would like some assistance, let...

Nonprofit Law: LLC's and Nonprofits, fiscal sponsorship, google search
fiscal sponsorship, google search, www irs gov: As for the first part of your question, you would need to elaborate as to the details of the relationship. The term fiscal sponsorship is vague. The IRS uses the phrase fiscal sponsor only one time as we can see by a Google search: site:irs.gov...

Nonprofit Law: by-laws, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, nonprofit corporation: http://law.justia.com/california/codes/corp.html starting at section 5002 is the California Nonprofit Corporation s law. Normally, if an organization wants to change bylaws they would simply amend the old ones and issue a completely new version (for...

Nonprofit Law: lose non-profit status due to inurement?, irs gov, harvey mechanic
irs gov, harvey mechanic, irs publication: I am assuming your organization has received a determination letter from the IRS that the organization is exempt under section 501(c)(3), not as a private foundation. An organization needs to provide charitable, educational or religious benefits to the public...

Nonprofit Law: Mailing Lists, e mail addresses, california case law
e mail addresses, california case law, harvey mechanic: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. However, I will inform you that California Corporation Code section 6330 has, in relevant part ...Inspect and copy the record of all the...

Nonprofit Law: Minutes of a 501(c)3, harvey mechanic, government funds
harvey mechanic, government funds, open meetings: As for your state law on Open Records and Open Meetings See www.rcfp.org/ogg/index.php?op=browse&state=tx but change the last two letters from mn to your state s two letter postal code (unless yours is in Minnesota) specifically at 1.B.4 is Open Records...

Nonprofit Law: Money out of our own pocket to fundrise, harvey mechanic, small claims court
harvey mechanic, small claims court, charitable cause: Certainly you may engage in your own business sales activities, but unless the activity is authorized by a 501(c)(3) organization and the funds go into their account, you can not do what is called fundraising for a charitable cause. Now, you may have an action...

Nonprofit Law: membership dues, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: As to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 4 first column ---Start of Excerpt-- Membership fees or dues. You may be able to deduct membership fees or dues you pay to a qualified...

Nonprofit Law: misse of board position for personal gain, youth sports organization, federal tax questions
youth sports organization, federal tax questions, www irs gov: Section 5227 of the California Corporations Code has: Not more than 49 percent of the persons serving on the board of any corporation may be interested persons.... For the purpose of this section, interested persons means either: Any person currently...

Nonprofit Law: money, www irs gov, cooperstown ny
www irs gov, cooperstown ny, small claims court: I am assuming that you are referring to a 501(c)(3) organization. I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. There is no federal law relating to that. Even though your issue...

Nonprofit Law: Non- Charity Organizations Accepting Funds on Behalf of the Public, harvey mechanic, registering as a charity
harvey mechanic, registering as a charity, charitable solicitations: I see on their site at: ---Start of Excerpt-- Think eBay meets philanthropic marketplace but instead of buyers and sellers there are Donors and Recipients. Donors create a FREE Donor account, deposit funds into their donor account via paypal, browse profiles,...

Nonprofit Law: Non-Profit Hiring Laws, daily christian devotionals, federal tax questions
daily christian devotionals, federal tax questions, internet job board: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have explained in my profile. However, I can direct you to an interesting article Where Faith Abides, Employees Have Few Rights from the New York Times http://tinyurl.com/hanve...

Nonprofit Law: Non-Profit Laws Regarding Raffle Tickets, harvey mechanic, penal code section
harvey mechanic, penal code section, 501 c 3 organizations: For California, see Penal Code section 320.5 http://law.justia.com/california/codes/pen/319-329.html which has the rules and there is nothing there that indicates any difference as to whether the raffle is held at an event or not. Harvey Mechanic, Attorney...

Nonprofit Law: Non Profit operating a for profit business, youth football tournament, youth football league
youth football tournament, youth football league, football organizations: 2. Yes 3. Probably a violation of the contract with the county. 4. Yes. 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...

Nonprofit Law: Non-profit Booster Club Disbursing funds, harvey mechanic, irs regulations
harvey mechanic, irs regulations, booster organizations: Your booster organization appears not to be in compliance with IRS regulations for a 501(c)(3) organization. In denying exemption to a purported 501(c)(3) organization booster organization, in 1992 the IRS at http://viewer.zoho.com/docs/s2ca6g on page...

Nonprofit Law: Non-profit name changes, additions, harvey mechanic, prayer ministry
harvey mechanic, prayer ministry, ministry purposes: For the fictitious name registration in Los Angeles County www.lavote.net/Clerk/Business_Name.cfm As for other counties, they would have similar forms... just check with your county. The law does not require registration. Chapter 5 of the California Business...

Nonprofit Law: Non-profit Orgs. sale of portion of their property, unrelated business taxable income, harvey mechanic
unrelated business taxable income, harvey mechanic, www irs gov: See pages14-19 of www.irs.gov/pub/irs-pdf/p598.pdf as to Unrelated debt-financed property. There you will see that, if there has been recently debt-financing (like a mortgate) the capital gains are, at least to some extent, unrelated business taxable...

Nonprofit Law: Non-profit possibility, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs status: No, I don t mind the follow-ups. The IRS looks at many factors if it wants to allege that someone is getting excess benefits. The first factor is how many hours weekly the person is working for the 501(c)(3) organization and then what the normal salary...

Nonprofit Law: Non-profit Social/Volunteer Group, harvey mechanic, www irs gov
harvey mechanic, www irs gov, employer identification number: The least expensive method is just forming an unincorporated club and that may be appropriate in your situation. If your group wants to open a bank account. You can apply for EIN online at the IRS SS-4 site: www.irs.gov/businesses/small/article/0,,id=102767,00.html...

Nonprofit Law: Non-profit Stipend Regulations, irs gov, harvey mechanic
irs gov, harvey mechanic, employment paperwork: There are no such rules by the IRS. They generally treat compensation issues of nonprofits the same as they treat the compensation issues for the for-profit entities. You may want to review Employer Tax Guide www.irs.gov/pub/irs-pdf/p15.pdf and Tax Guide...

Nonprofit Law: Nonprofit, charitable solicitations, www irs gov
charitable solicitations, www irs gov, chronicle of philanthropy: There are no specific limitations as to the IRS as to percentage of funds to staff. However, the IRS wants to see that the organization does charitable work commensurate with its size and income. An article posted on the site of The Chronicle of Philanthropy...

Nonprofit Law: Nonprofit Group, irs publication 526, www irs gov
irs publication 526, www irs gov, private inurement: Although the IRS may not enforce it much as to really small gifts, the law is very strict. See www.irs.gov/pub/irs-tege/eotopicc90.pdf pdf page 10 , Even a small amount of private inurement is fatal to exemption. In Spokane Motorcycle Club v. U.S., 222...

Nonprofit Law: non-profit embezzlement or fraud?, irs publication 526, irs gov
irs publication 526, irs gov, paypal acct: There are several issues here. First is that you may have conspired with your acquaintance to break federal tax laws if she indicated donations were deductible. As to charitable deductions: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf...

Nonprofit Law: non profit helping kids who train at for profit facility, irs service, irs regulations
irs service, irs regulations, internal revenue code section: You can set up a booster organization to benefit the kids. The organization would earmark funds for only certain uses and pay directly to the provider, whether for-profit or nonprofit. Make sure, however, that the for-profit facility does not have much influence...

Nonprofit Law: non profit and loans, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: It appears that you are referring to a 501(c)(7) recreational or social organization about which the IRS writes at www.irs.gov/irm/part7/irm_07-025-007.html Specifically see www.irs.gov/irm/part7/irm_07-025-007.html#d0e306 as to inurement to members...

Nonprofit Law: non profit motorcycle club, harvey mechanic, www irs gov
harvey mechanic, www irs gov, 501 c 3 organizations: I don t know which of the answers that I gave earlier, but it will depend upon all of your income items and expenses items. Some organizations would qualify for 501(c)(3) organization status whereas others would not, but could be 501(c)(7) organizations....

Nonprofit Law: non profit ownership of for profit, unrelated business activities, unrelated business income
unrelated business activities, unrelated business income, federal tax exemption: IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations at www.irs.gov/pub/irs-pdf/p598.pdf explains that, if such products are not directly related to the charitable, educational, religious or other purpose or function constituting...

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

Nonprofit Law: non-profits, harvey mechanic, irs regulations
harvey mechanic, irs regulations, campaign activity: The IRS regulations restrict certain political and campaign activity of exempt organizations. See http://bit.ly/1cI2DC for regulations for all types of nonprofit organizations as to political activity. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com...

Nonprofit Law: nonprofit membership org, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs regulations: Universities may restrict who can come into different classes that they offer and I do not know of any IRS regulations that would prohibit an educational organization from restricting the beneficiaries. See www.irs.gov/irm/part7/irm_07-025-003-cont01.html#d0e1748...

Nonprofit Law: PACs and the IRS, federal election committee, www irs gov
federal election committee, www irs gov, harvey mechanic: have in my profile that this free forum is only for general questions relating to IRS federal exemption issues of 501(c)(3) organizations. A PAC is not qualified as a 501(c)(3) organization. However, I will inform you that, whether connected or non-connected,...

Nonprofit Law: Not Profits and State Sunshine Laws, harvey mechanic, state sunshine
harvey mechanic, state sunshine, sunshine laws: It depends upon state law. As for your state law on Open Records and Open Meetings See www.rcfp.org/ogg/index.php?op=browse&state=mn but change the last two letters from mn to your state s two letter postal code (unless yours is in Minnesota) specifically...

Nonprofit Law: payment to bd members of exempt organizations, www irs gov, bd members
www irs gov, bd members, prevailing economic conditions: Yes, that advice would also apply to the work of Board Members for their Board work. The IRS looks at many factors if it wants to allege that someone is getting excess benefits. The first factor is how many hours weekly the person is working for the 501(c)(3)...

Nonprofit Law: not for profit bonus pay out, harvey mechanic, www irs gov
harvey mechanic, www irs gov, contingent compensation: The IRS does not allow 501(c)(3) organizations to give someone more compensation than is reasonable. The IRS looks at many factors if it wants to allege that someone is getting excess benefits. The first factor is how many hours weekly the person is...

Nonprofit Law: Real estate transfer between non-profits, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: New Mexico Nonprofit Corporation Law is at: http://law.justia.com/newmexico/codes/nmrc/jd_ch53art8-115b7.html and specifically see: http://law.justia.com/newmexico/codes/nmrc/jd_53-8-46-11875.html 53-8-46. Sale, lease, exchange or mortgage of assets...

Nonprofit Law: Receipts for donations, harvey mechanic, www irs gov
harvey mechanic, www irs gov, profit corporations: Details of the acknowledgement are also found at: www.irs.gov/pub/irs-pdf/p1771.pdf See pdf page 5 An organization that does not acknowledge a contribution incurs no penalty; but, without a written acknowledgment, the donor cannot claim the tax deduction....

Nonprofit Law: Reimbursement, www irs gov, irs rule
www irs gov, irs rule, busi ness: The IRS rules on reimbursements for nonprofits are the same as for the reimbursements for the for-profit businesses as to amounts. As employees of for-profits get reimbursements that include the taxes charged, so do employees of the nonprofits. The IRS...

Nonprofit Law: Reimbursement for use of home offfice, harvey mechanic, www irs gov
harvey mechanic, www irs gov, social security tax: No, reimbursement means that you would have spent some funds in the calendar year for the 501(c)(3) organization and they later give you that amount. See www.irs.gov/pub/irs-pdf/p535.pdf Business Expenses on page 3, under --end of excerpt --- ...

Nonprofit Law: Rental Income Taxable, unrelated business income, unrelated business taxable income
unrelated business income, unrelated business taxable income, harvey mechanic: Then the IRS will not tax the income. See page 9 of www.irs.gov/pub/irs-pdf/p598.pdf wherein we see Rents from real property... are excluded in computing unrelated business taxable income. However, see pages 14-19 on Unrelated debt-financed property....

Nonprofit Law: Reporting requirements for donations/sanctions for non-compliance, other than private foundations, form 990 ez
other than private foundations, form 990 ez, irs gov: Generally, in tax law, the word report would mean filings to the IRS. The 501(c)(3) organizations only report on the annual returns. Tax-exempt organizations (other than Private Foundations which need file form 990-PF) with annual gross receipts that...

Nonprofit Law: Sale of 501c3 real property, nonprofit corporation act, unrelated business income
nonprofit corporation act, unrelated business income, unrelated business taxable income: Chapter 55A: North Carolina Nonprofit Corporation Act is at www.ncga.state.nc.us/gascripts/Statutes/StatutesTOC.pl?Chapter=0055A and, specifically as to dissolutions see: 55A-12-01. Sale of assets in regular course of activities and mortgage of assets....

Nonprofit Law: Scholarship, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs instructions: See Fund Raising at: www.irs.gov/pub/irs-tege/eotopicl82.pdf as to the type of fundraising that is allowed to maintain 501(c)(3) organization status and to avoid having unrelated business taxes due from your organization. Specifically on page 8:...

Nonprofit Law: Scholarships and gifts, donations, www irs gov, harvey mechanic
www irs gov, harvey mechanic, irs instructions: I am assuming that your organization is not a private foundation. Revenue Ruling 56-304 promulgates that Adequate records and case histories should be maintained to show the name and address of each recipient, the amount distributed to each, and the purpose...

Nonprofit Law: Spaghetti dinner, irs publication 557, www irs gov
irs publication 557, www irs gov, spaghetti dinner: It appears that your organization has be incorporated in Pennsylvania as a nonprofit and have applied to the IRS for a determination letter that the organization is exempt under section 501(c)(3), not as a private foundation. I have in my profile that this...

Nonprofit Law: Spending money raised, harvey mechanic, www irs gov
harvey mechanic, www irs gov, 501c7: Yes, that makes a big difference. It appears that you are referring to a 501(c)(7) recreational or social organization about which the IRS writes at www.irs.gov/irm/part7/irm_07-025-007.html It may certainly use funds for a party for the members. As in...

Nonprofit Law: Starting a Charity - Basic Questions for Item Donations, form 990 ez, irs limit
form 990 ez, irs limit, irs gov: 1. I don t know what 10k limit you are referring to. Send me the url and I will reply further. However, for purposes of the annual return gross receipts requirements (form 990) I can inform you that item donations are accounted for as cash. As detailed...

Nonprofit Law: Summer Swim Team, summer swim team, form 1099 misc
summer swim team, form 1099 misc, harvey mechanic: Well, first I would need to know whether your gross annual income has generally been above $5000. Then I will let you know whether you have past liabilities if you have not be approved as a 501(c)(3) organization by the IRS. I am assuming that the money has...

Nonprofit Law: Sunshine law, state grant funds, open meetings law
state grant funds, open meetings law, commonwealth agency: As for your state law on Open Records and Open Meetings See www.rcfp.org/ogg/index.php?op=browse&state=pa specifically read at 1.B.4 Open Records for Nongovernmental bodies receiving public funds or benefits and the sections B5-B7 nearby have the applicable...

Nonprofit Law: seperate bank accounts, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: If a 501(c)(3) organization s board of directors wants to open up more than one bank account it may do so and would need to complete the bank s signature card resolution drafting procedures to indicate who would be the signer(s) on that account. The corporation...

Nonprofit Law: student fundraisers, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: Students certainly may engage in their own for-profit, taxable, sales business, which is what that sales activity would be, as the funds are going directly to the person making the sale. There is no donation that is deductible, you are correct. As to charitable...

Nonprofit Law: Tax?, harvey mechanic, paypal
harvey mechanic, paypal, internal revenue code: No. The Internal Revenue Code at section 102(a) provides that generally gifts are not income. Gross income does not include the value of property acquired by gift... http://bit.ly/QEZhX Please note, however, that the gifts are not deductible by the...

Nonprofit Law: Tax Receipt when one non-profit gives to another non-profit, irs gov, harvey mechanic
irs gov, harvey mechanic, irs publication: If the funds were given to your organization by the church then you may simply send a thank you note to the church. You can also send a thank you note to the people who donated funds to the church earmarked for your organization. As for entities who want...

Nonprofit Law: Theater Booster Club, www irs gov, irs service
www irs gov, irs service, internal revenue code section: First let me know if you have some articles of organization, like articles of incorporation or articles of association or trust document which is discussed starting on page 22 of: www.irs.gov/pub/irs-pdf/p557.pdf at Organizational test . You must have...

Nonprofit Law: Any tax benefits to landlords renting to 501c organization, irs publication 526, 501c organization
irs publication 526, 501c organization, irs gov: No. See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf especially on page 8 the IRS writes about partial interests which means that donations of use are not deductible. Even if the landlord gives space for free to use the...

Nonprofit Law: tax ducations for my org ein 30-0433930, irs publication 557, www irs gov
irs publication 557, www irs gov, irs service: You had your location as India . In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for-profit business, you would want to first incorporate or set...

Nonprofit Law: tax exemption from US individual to foreign NGO, harvey mechanic, www irs gov
harvey mechanic, www irs gov, gov pub: See www.irs.gov/pub/irs-tege/eotopick92.pdf on page 6 where we see, IRC 170(c)(2)(A) provides that, if a charitable contribution is to be deductible, it must be made to an organization created or organized in the United States or in any possession thereof,...

Nonprofit Law: why are tax receipts good for busnesses, irs gov, harvey mechanic
irs gov, harvey mechanic, irs publication: See the IRS Publication Charitable Donations --- Substantiation and Disclosure Requirements www.irs.gov/pub/irs-pdf/p1771.pdf You do not need to put your EIN on the acknowledgment. See pdf page 5 for what is required (the name but not EIN is listed)....

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

Nonprofit Law: transfer of a 501c3, harvey mechanic, nonprofit corporation law
harvey mechanic, nonprofit corporation law, referral sources: Missouri Nonprofit Corporation Law is at: http://law.justia.com/missouri/codes/t23/c355.html Specifically, for dissolution, go down to 355.666. - Dissolution, articles of, notice, plan. and the following few sections. You would need to negotiate...

Nonprofit Law: Unreimbursed Travel Expenses...Donation?, irs publication 526, federal mileage rate
irs publication 526, federal mileage rate, irs documents: Donations that may be taken for unreimbursed expenses that are out-of-the-pocket expenses. See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf at page 5 under the heading Out-of-Pocket Expenses in Giving Services we see that...

Nonprofit Law: Use of designated funds, irs requirement, www irs gov
irs requirement, www irs gov, mr mechanic: I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. As to the IRS, a church does not need to file any returns. However, the church will need to keep financial records. There is no IRS requirement...

Nonprofit Law: use of 501c3 as fiscal agent, irs publication 557, senator john mccain
irs publication 557, senator john mccain, verde river basin: Howard wrote me last night and I asked him for some background information. I have reviewed the bylaws at: www.vwa.org/vrbp/Attachment 5 bylaws-Amended 8-10-09 Orig-Oct-11-2007.pdf but do not see on the site any other articles of organization. Those bylaws...

Nonprofit Law: wages versus gift/stipend, irs publication 17, harvey mechanic
irs publication 17, harvey mechanic, personal income taxes: I have in my profile that this free forum is only for general IRS federal exemption issues of 501(c)(3) organizations. I can give you general information. If a foreign corporation makes a payment to a U.S. worker for work outside the United States, that foreign...

Nonprofit Law: write off for rescue fostering, irs publication 526, harvey mechanic
irs publication 526, harvey mechanic, www irs gov: The IRS allows people to treat as a charitable donation the amounts spent on behalf of a 501(c)(3) organization. See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf at page 5 under the heading Out-of-Pocket Expenses in Giving...

Nonprofit Law: Youth Hockey Board and State Law, harvey mechanic, hockey board
harvey mechanic, hockey board, youth hockey: Not usually. As for your state law on Open Records and Open Meetings See www.rcfp.org/ogg/index.php?op=browse&state=mn but change the last two letters from mn to your state s two letter postal code (unless yours is in Minnesota) specifically at 1.B.4...

Nonprofit Law: %08c1a Fund Raising, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: If there is unrelated business in the amount of $1000 or more, then return needs to be filed as mentioned in IRS form 990-T instructions www.irs.gov/pub/irs-pdf/i990t.pdf on page 2 IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations...

Nonprofit Law: 18 and under Connie Mack Baseball, connie mack baseball, irs gov
connie mack baseball, irs gov, harvey mechanic: If your organization does not obtain a determination letter from the IRS that the organization is exempt under section 501(c)(3), not as a private foundation it will indeed be difficult to attract sponsors or donations. Donations would not be deductible by...

Nonprofit Law: 501(c)(3) Checking Accounts, harvey mechanic, organization status
harvey mechanic, organization status, working committee: A 501(c)(3) organization may have many checking accounts and other accounts but that does not jeopardize its 501(c)(3) organization status. The organization would have one consolidated accounting of all of the accounts. Thank you for asking. Harvey...

Nonprofit Law: 501(c)(3) donations, www irs gov, 501c3 organizations
www irs gov, 501c3 organizations, fringe benefit: No, there is no difference in the law as applied to 501(c)(3) booster organizations and other 501(c)(3) organizations. Note that the work is for benefits and the payment is not a donation. Where consideration in the form of substantial privileges or benefits...

Nonprofit Law: 501 c 3 donations - Mission Statement, california public benefit, public benefit corporation
california public benefit, public benefit corporation, harvey mechanic: Donations may be used for purposes allowed for 501(c)(3) organizations unless there is a specific contract providing for how specific donations are to be used. The organization s mission or mission statement is a target but generally does not limit the allowed...

Nonprofit Law: is 501(c)(3) necessary?, drl wi, harvey mechanic
drl wi, harvey mechanic, tax deductible donations: Sorry for the confusion. As to the IRS, an organization does not need to be recognized by them as a 501(c)(3) organization. But, if it is not recognized by the IRS as an exempt organization, then the IRS will treat it as it does any for-profit organization....

Nonprofit Law: 501c3, booster club members, harvey mechanic
booster club members, harvey mechanic, irs regulations: Earmarking fundraised monies into individual accounts according to the amount of funds raised by the particular family is in violation of IRS regulations for 501(c)(3) organizations. It would then be a cooperative. I am assuming that the sales people are...

Nonprofit Law: 501c3 to 501c3 pass-throughs, harvey mechanic, mr mechanic
harvey mechanic, mr mechanic, 501 c 3 organizations: The first issue of pass-through is in reference to funds that are given to a 501(c)(3) organization and earmarked to go to a recipient that is not a 501(c)(3) organization. However, a donor may certainly request that a church give donated funds to another...

Nonprofit Law: 501c3 and dba in state of california, fictitious business names, fictitious business name
fictitious business names, fictitious business name, fictitious business name statement: Chapter 5 of the California Business and Professions Code is entitled Fictitious Business Names and starts at: http://law.justia.com/california/codes/2009/bpc/17900-17930.html Down at Section 17911 we see: ---Start of Excerpt-- This chapter does...

Nonprofit Law: 501c3 and relationship to a 501c7, www irs gov, harvey mechanic
www irs gov, harvey mechanic, gov ernment: In order to have obtained IRS exemption determination, a 501(c)(3) organization would have had to have the IRS required clauses in its Articles of Incorporation as discussed starting on page 19 at Organizational test at: www.irs.gov/pub/irs-pdf/p557.pdf...

Nonprofit Law: 990's, www irs gov, harvey mechanic
www irs gov, harvey mechanic, 990ez: Form 990/990EZ and instructions are at www.irs.gov/charities/article/0,,id=218927,00.html IRS form 990-T instructions are at www.irs.gov/pub/irs-pdf/i990t.pdf They all have similar due dates. See When to File, for example in the instructions to Form...

Nonprofit Law: access minutes and 990, harvey mechanic, open meetings law
harvey mechanic, open meetings law, slow loading: Your issues are controlled by state law and states may differ somewhat with how they would treat such issues. Even though this forum is not for such state law issues, I will direct you. As for your state law on Open Records and Open Meetings See www.rcfp.org/ogg/index.php?op=browse&state=mn...

Nonprofit Law: addition to mission of an active foundation, ghana west africa, www irs gov
ghana west africa, www irs gov, harvey mechanic: You need advance approval from the IRS for your method of giving scholarships if you want assurance that your procedure is not going to be called illegal by the IRS. If your organization is a private foundation, let me know and I will give you more information....

Nonprofit Law: Band Booster Club and 1099's, band booster club, harvey mechanic
band booster club, harvey mechanic, www irs gov: The employees receive W-2s and an independent contractor a 1099- Misc from the corporation (nonprofit or otherwise). A individual may not be a business but still, if not an employee, would receive the 1099 for any payments over $600. See www.irs.gov/pub/irs-pdf/i1099msc.pdf...

Nonprofit Law: Band student accounts, band booster club, harvey mechanic
band booster club, harvey mechanic, highschool band: The best way would be for the organization to have a meeting and inform the members that the individual account funds will be merged into the general fund and try to obtain their approval for that action. Thank you for asking. Harvey Mechanic, Attorney...

Nonprofit Law: Booster Club, harvey mechanic, state tax return
harvey mechanic, state tax return, leadership conferences: 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. Has your organization received a determination letter from the IRS that the organization is exempt under section 501(c)(3),...

Nonprofit Law: Booster Club Loaning Money to Students, harvey mechanic, booster organization
harvey mechanic, booster organization, 501 c 3 organizations: 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) booster organization. Such a booster organization may...

Nonprofit Law: Booster Club Start up, harvey mechanic, irs regulations
harvey mechanic, irs regulations, booster organizations: Are you referring to a public school or a private school? If a public school, what state? After you give me that information I will reply further. As for the second question, a school certainly may deny use of facilities to fundraisers who are not working...

Nonprofit Law: bylaws, articles of incorporation, nonprofit corp
articles of incorporation, nonprofit corp, purpose object: Q: do I have to make by bylaws amended? A: A nonprofit corporation has articles of incorporation filed with the state under which it is incorporated, which include the purpose for the organization, which must be compatible with the requirements for being...

Nonprofit Law: CHARTER, articles of incorporation, corporate charter
articles of incorporation, corporate charter, bylaws: The Corporate Charter (in different states variously called the Certificate of Incorporation, Articles of Incorporation, Articles of Association, etc.) is a legal instrument that sets forth the name and object of the society and whatever other information...

Nonprofit Law: Church Donations used for other purposes, church donations, 501 c 3 organizations
church donations, 501 c 3 organizations, oral instructions: 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: Church pass-through to non-501c3, harvey mechanic, income tax deductions
harvey mechanic, income tax deductions, income tax deduction: It would not be proper, in the situation you referred to earlier, if the first church was obligated to give to another organzation, even another 501(c)(3) organization funds with the requirement that the second organzation give the funds to an individual....

Nonprofit Law: left over cash, harvey mechanic, public charity
harvey mechanic, public charity, determination letter: I would need to whether your organization is a private foundation under IRC 501(c)(3) or a public charity under 501(c)(3) organization. The designation of your organization will be on the IRS exemption determination letter. After you give me that information...

Nonprofit Law: change of church fiscal year, harvey mechanic, www irs gov
harvey mechanic, www irs gov, mr mechanic: www.irs.gov/pub/irs-pdf/f1128.pdf is the form 1128 for Changing a Tax Year and www.irs.gov/pub/irs-pdf/i1128.pdf is the instructions for that form. On the right column of page 1 we see: ---Start of Excerpt-- Exempt Organizations An organization...

Nonprofit Law: church non profit - for-profit services, harvey mechanic, organization status
harvey mechanic, organization status, profit business: Yes, I was referring to the gymnastics company when I wrote if the organization is exempt being a 501 (ac)(3) as well..then yes they could meaning that the church could allow them to provide paid services to the students. However, if they are not a 501(c)(3)...

Nonprofit Law: church owned rental property, unrelated business taxable income, harvey mechanic
unrelated business taxable income, harvey mechanic, www irs gov: The only federal income tax would be if the income is unrelated business taxable income. See page 9 of www.irs.gov/pub/irs-pdf/p598.pdf wherein we see Rents from real property... are excluded in computing unrelated business taxable income. However,...

Nonprofit Law: Is it considered Discrimination?, abc organization, discrimination questions
abc organization, discrimination questions, discrimination laws: 1) Can any non profit organizations affiliate more than one non profit organization? Yes, if the rules of each affected organization allow it. No, if disallowed by governing rule. 2) Since there is two competitors non profit national organizations...

Nonprofit Law: counting non-votes in Ohio, harvey mechanic, relevant clauses
harvey mechanic, relevant clauses, ohio revised statutes: That chapter is at: http://law.justia.com/ohio/codes/2010/title53/chapter5311/chapter5311.html and, specifically, voting is addressed at: http://law.justia.com/ohio/codes/2010/title53/chapter5311/5311_22.html That section 5311.22 does not address your...

Nonprofit Law: Disbribution of Non-Profit Organization's Treasury, holiday gatherings, irs gov
holiday gatherings, irs gov, treasury funds: You are correct that distributions may not be made. ---Start of Excerpt-- The regulations state that the organizations contemplated by IRC 501(c)(5) are those which: 1. have no net earnings inuring to the benefit of any member, and 2. have...

Nonprofit Law: Discriminating amongst individual children, harvey mechanic, public accomodations
harvey mechanic, public accomodations, usdoj 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. Such an organization may legally discriminate...

Nonprofit Law: Donation refund request, refund request, charitable gift
refund request, charitable gift, religious group: He can ask for the money back, but generally, donors give up any authority over donated items and funds, unless they had a specific signed agreement with the nonprofit with a reverter clause or at least a letter indicating the conditional nature of the...

Nonprofit Law: Donations to foreign countries through non-profit organizations, www irs gov, irs regulations
www irs gov, irs regulations, enemy countries: Whether to a foreign organization or to a U.S. organization that is not exempt, the issue is treated the same by the IRS. John may request a donation go to a certain program, but, if the program is run by a non-exempt organization, then the U.S. 501(c)(3)...

Nonprofit Law: disclosure, nonprofit corporations, 501 c 3 organizations
nonprofit corporations, 501 c 3 organizations, association committee: 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: When do you have to dissolved a non-profit organization, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, attorney at law: The bylaws may be amended, but you would first need to review the articles of incorporation to see if those need amending. If not, then the procedure for amending the bylaws should be right there in the bylaws. Thank you for asking. Harvey Mechanic,...

Nonprofit Law: donor contrib statements to pass-thru church, 501c3 organization, mr mechanic
501c3 organization, mr mechanic, mainline denomination: I am glad that you wrote with clarification. If the first church, in the circumstances that you give, wants to accept checks in its own name then it can deposit those checks, record the donation and also record a grant to another 501(c)(3) organization. The...

Nonprofit Law: Getting an EIN, club sports teams, harvey mechanic
club sports teams, harvey mechanic, www irs gov: No, you don t need to incorporate to be given an EIN (Employer Identification Number, also known as the taxpayer identification number) by the IRS. The IRS explains that, when applying for the Employer Identification Number, the club may check the line...

Nonprofit Law: Extremely Highly inappropriate use of title and NFP org name., kind sponsorship, lived organization
kind sponsorship, lived organization, papertrail: Q: How can the NFP org return the investment for a personal gain of a non-officer such as the director? A: My expertise is in procedure, not so much in the substance of this issue. The organization (initially it seems at the property manager level, but...

Nonprofit Law: establishing trust account for NPO, harvey mechanic, occasional donation
harvey mechanic, occasional donation, motorcycle club: You may certainly set up a trust. You write that you already have a NPO. Is that a nonprofit corporation? If so, why would you prefer the trust or why would you want a trust in addition to the nonprofit corporation? Thank you for asking. Harvey Mechanic,...

Nonprofit Law: exclusive products for non-profit, www irs gov, harvey mechanic
www irs gov, harvey mechanic, public charity: It is true that the IRS grants exemption for promotion of the arts . www.irs.gov/irm/part7/irm_07-025-003-cont01.html#d0e2252 However, note at 2 that organizations that sponsor art exhibits may or may not be exempt, depending on the particular facts...

Nonprofit Law: executive board meetings, executive session, board meetings
executive session, board meetings: An executive session in general parliamentary usage has come to mean any meeting of a deliberative assembly, or a portion of a meeting, at which the proceedings are secret. -- Robert s Rules of Order Newly Revised (RONR), 10th ed., p. 92. [B]oard or...

Nonprofit Law: Freedom of Information, freedom of information act, law enforcement purposes
freedom of information act, law enforcement purposes, enforcement proceedings: This is not my area of expertise, but the answer seems easily found on the internet. A quick internet search on the cited law produced this link: http://www.law.cornell.edu/uscode/5/552.html The cited exemption, 7(A), is about 70% into the file, and...

Nonprofit Law: Fundraised money for Band Booster/Child account, irs gov, harvey mechanic
irs gov, harvey mechanic, irs regulations: The IRS has written in an internal memo in 2005 on page 2, A section 501(c)(3) organization may make grants to another section 501(c)(3) organization [one that is not a private foundation]. There is no geographic or other limitation. www.irs.gov/pub/irs-wd/0504031.pdf...

Nonprofit Law: Fundraising & Booster Clubs, harvey mechanic, irs regulations
harvey mechanic, irs regulations, booster organizations: It is against the IRS regulations to give people funds for work, unless those funds are reported as regular employment income, that is taxable. My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://snipurl.com/boostersirs...

Nonprofit Law: Fundraising Fraud, non profit orginization, www irs gov
non profit orginization, www irs gov, harvey mechanic: Complaints could go to your State s Attorney General s Office as that office generally oversees charities within the state. If the action is criminal then your local district attorney may be interested in prosecuting as at: http://viewer.zoho.com/docs/tzcmai...

Nonprofit Law: further clarification, harvey mechanic, www irs gov
harvey mechanic, www irs gov, mr mechanic: A pass-through does not indicate that the first organization retains control . A pass-through is automatic. www.irs.gov/pub/irs-tege/eotopice96.pdf is an IRS publication about prohibited conduit arrangements. Harvey Mechanic, Attorney at Law -...

Nonprofit Law: Gymnastic Booster Fees, harvey mechanic, competition fees
harvey mechanic, competition fees, booster organization: By definition booster organizations do not run teams but only give funding to individuals or other entities. A family does not need to be associated with the booster organization in order for a child to be on a team. It appears that their is a mix-up and...

Nonprofit Law: gift over $25 and 50 % limit on entertainment and meals, charitable beneficiaries, www irs gov
charitable beneficiaries, www irs gov, federal income taxes: You appear to be asking a question relating to an organization that has received a determination letter from the IRS that it is exempt under section 501(c)(3), not as a private foundation. Such an exemption means that they are exempt from federal income taxes....

Nonprofit Law: HOA and FL ST617, nonprofit corporations, articles of incorporation
nonprofit corporations, articles of incorporation, hoas: An experienced attorney in your state would need to prepare the documents for filing with the government for you to become a homeowners association (HOA) if not currently one. You do not become an HOA automatically. Most HOAs have a declaration of covenants,...

Nonprofit Law: high school fundraising wages, harvey mechanic, high school booster club
harvey mechanic, high school booster club, irs regulations: Payments for work are fine and then those payments are treated like normal employment income. What is not allowed is for a 501(c)(3) organization to give benefits for work without reporting the income under normal employment tax obligations. My summary of...

Nonprofit Law: hourly payment for working fundraisers, unrelated business income, irs gov
unrelated business income, irs gov, harvey mechanic: Any 501(c)(3) organization may pay a reasonable salary to a student but then the exempt organization may lose its status. The IRS has written ---Start of Excerpt-- You have asked whether issuing a Form 1099 for each Scout receiving such benefits would...

Nonprofit Law: Incorporating a high school booster club, high school dance team, high school booster club
high school dance team, high school booster club, high school dance: I will reply specifically to any of those internet sources that indicate that you must become your own corporation and file for recognition that we are compliant with tax exempt 501(c)3 codes. However, if you want to not form your own 501(c)(3) organization...

Nonprofit Law: Incorporating a high school booster club, harvey mechanic, high school dance team
harvey mechanic, high school dance team, high school booster club: If the School Board operates the booster organization, then all of the funds should go into a bank account with the EIN of the School Board. As no funds will be going into any booster organization accoutn, then you would not need to file any federal tax return....

Nonprofit Law: Individual Fund Raising Accounts, employment tax returns, www irs gov
employment tax returns, www irs gov, private benefit: If individuals work and get benefits directly from that work, then the funds are taxable to the individuals and the organization is then required to file employment tax returns. Other than that, the individuals then can use the funds for whatever they wish....

Nonprofit Law: Inurement from Dues, harvey mechanic, www irs gov
harvey mechanic, www irs gov, private shareholder: That may be inurement, but then what are you going to try to do? You can try complaining to the IRS but they seem to only act if it looks like a lot of benefits is involved. See www.irs.gov/pub/irs-tege/eotopicc90.pdf On pdf page 10 we see, Even a small...

Nonprofit Law: Inurement of income to members, harvey mechanic, irs code
harvey mechanic, irs code, inurement: 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 some other organization is selling, then taxes need to be paid on the income. If benefits are given for work, then...

Nonprofit Law: is this legal, flowers cards, sunshine club
flowers cards, sunshine club, parent appreciation: 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. Yours is very specific and includes many paragraphs. I will inform you however, that the following is a violation...

Nonprofit Law: monetary donation from 501(c)(3) to another 5013c, local food pantry, irs gov
local food pantry, irs gov, irs laws: It is not against IRS regulations. The IRS has written in an internal memo in 2005 on page 2, A section 501(c)(3) organization may make grants to another section 501(c)(3) organization [one that is not a private foundation]. There is no geographic or other...

Nonprofit Law: Non-Profit Law: Reconstructing Lost Minutes, articles of incorporation, roberts rules of order
articles of incorporation, roberts rules of order, question the answer: You are welcome. The New York Not-for-Profit Corporation Law is at http://snipurl.com/nynpcl and there is nothing there applicable to your issue of reconstructing minutes. Harvey Mechanic, Attorney at Law Harvey108@hotmail.com Member of the New...

Nonprofit Law: Non-profit, nonprofit corporation act, nonprofit corporation laws
nonprofit corporation act, nonprofit corporation laws, nonprofit corporations: 1. Can a Inc. that is non-profit have a fiscal year different from the voting year for the board of directors. In general, nonprofit corporations are governed by the nonprofit corporation laws of the state in which they are incorporated, so you would have...

Nonprofit Law: Nonprofit Board Liability, volunteer protection act, federal court case
volunteer protection act, federal court case, volunteer directors: 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 only federal issue is not one of exemption but of any tax liability. A member of the Board is not liable unless...

Nonprofit Law: Nonprofit - Corporate relationship, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: Many 501(c)(3) organizations have scholarship grants that they give to individuals or they may give to the other 501(c)(3) organization (university). Your 501(c)(3) organization anticipates giving funding to individuals for use at a for-profit organization...

Nonprofit Law: NPO to another NPO, irs publication 557, irs gov
irs publication 557, irs gov, harvey mechanic: I would need to know the subsection of IRC 501(c) under which each organization was incorporated and for which it received exemption determination by the IRS. You can find that in exemption determination letter and in the articles of incorporation. If it...

Nonprofit Law: non-profit Kid operated organization, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, irs: What state are you located in? Some states have age requirements as to Board members or officers. 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...

Nonprofit Law: non profit organizations, nonprofit corporation act, nonprofit corporation laws
nonprofit corporation act, nonprofit corporation laws, www irs gov: There is an important distinction between being nonprofit (a state issue) and being tax exempt (a federal IRS issue). See the IRS explanation at: http://www.irs.gov/charities/article/0,,id=136195,00.html State nonprofit corporation laws differ, so...

Nonprofit Law: non-profit orginization, club sports teams, www irs gov
club sports teams, www irs gov, credit card statements: Many clubs are not set-up as a nonprofit organization but still have no tax liability. The IRS explains that, when applying for the Employer Identification Number, the club may check the line for banking purposes only and gives the examples, a bowling...

Nonprofit Law: non profit status, irs gov, harvey mechanic
irs gov, harvey mechanic, 501 c 3 organizations: A church does not jeopardize its 501(c)(3) organization status by charging tuition. Most private schools below college level and then colleges and universities charge tuition and that is allowed for 501(c)(3) organizations. Make sure that the church maintains...

Nonprofit Law: nonprofit in a private for profit school, www irs gov, harvey mechanic
www irs gov, harvey mechanic, private school students: Any group may form a 501(c)(3) organization but then you would need to serve the community and not a small group of students (private school students). You may be interested to read www.irs.gov/pub/irs-pdf/p3833.pdf starting on the middle of pdf page 13...

Nonprofit Law: Payment for coaches, harvey mechanic, soccer association
harvey mechanic, soccer association, attorney at law: Yes, a 501(c)(3) youth sporting organization may charge different fees for different teams, as long as the reason for the difference is not because of a prohibited basis, such as race, religion, or national origin. Thank you for asking. Harvey Mechanic,...

Nonprofit Law: Personal Inurement, harvey mechanic, www irs gov
harvey mechanic, www irs gov, 501 c 3 organizations: 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 am assuming, therefore, that you are asking about the IRS revocating exempt status of the organization. If the IRS...

Nonprofit Law: President of HOA, ronr, proper stance
ronr, proper stance, robert s rules of order: Any member of the board can abstain from voting on any given motion, or on all motions, without resigning from the board or an office. Announcing that he relinquished his voting right does not preclude him from changing his mind at any time and deciding to...

Nonprofit Law: Does a parent booster club of a a high school competiting team qualify for tax exemption?, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: Before I could answer your question I would need to know whether you have already established a charitable trust, incorporated under a state s nonprofit corporation law, or set up an unincorporated nonprofit association. Your organizing document would need...

Nonprofit Law: pastor appreciation - cash gift, harvey mechanic, private letter ruling
harvey mechanic, private letter ruling, internal revenue code: The church would treat the action as a financial service as the funds are simply passed-through from the members. The Internal Revenue Code at section 102(a) provides that generally gifts are not income. Gross income does not include the value of property...

Nonprofit Law: Question on Non-Profit Payroll, income tax withholding, www irs gov
income tax withholding, www irs gov, higher tax bracket: See www.irs.gov/pub/irs-pdf/p15a.pdf on the bottom of page 4, first column. An officer of a corporation is generally an employee. There are many factors that the IRS uses to conclude whether someone is an employee or an independent contractor and the...

Nonprofit Law: Reviving a Corporation, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, file taxes: 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. Also, I would need to know the state of incorporation. Thank you for asking. Harvey Mechanic, Attorney...

Nonprofit Law: Rules for funds obtained through Fiscal sponsorship by a 501(c)(3), irs publication 526, income tax deductions
irs publication 526, income tax deductions, self publishing a book: 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. It appears that the author s project, which will be receiving funds, has not received a determination letter from the...

Nonprofit Law: raising money to buy fitness equipment, exempt educational organization, irs gov
exempt educational organization, irs gov, irs regulations: 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: reimbursement to parents, www irs gov, irs rule
www irs gov, irs rule, busi ness: 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: www.irs.gov/pub/irs-tege/eotopich02.pdf the IRS refers extensively...

Nonprofit Law: replacing by-laws, nonprofit corporation law, previous notice
nonprofit corporation law, previous notice, robert s rules of order: Yes, the bylaws can be totally rewritten. The bylaws should have an article on how to amend the bylaws, and those are the same procedures that must be followed for replacing the bylaws with a whole new set of bylaws. Except you should also check to see if...

Nonprofit Law: how / where do I report misuse of funds & donations?, personal vendettas, animals in need
personal vendettas, animals in need, funky things: Complaints could go to your State s Attorney General s Office as that office generally oversees charities within the state. If the action is criminal then your local district attorney may be interested in prosecuting as at: http://viewer.zoho.com/docs/tzcmai...

Nonprofit Law: review of our financials requested, harvey mechanic, town supervisor
harvey mechanic, town supervisor, mail: As for your state law on Open Records and Open Meetings See www.rcfp.org/ogg/index.php?op=browse&state=mn (which is slow loading) but change the last two letters from mn to your state s two letter postal code (unless yours is in Minnesota) specifically...

Nonprofit Law: Savings, harvard law school, irs determination letter
harvard law school, irs determination letter, inflatable obstacle course: I am assuming from what you wrote to me that the organization is not a private foundation (you can confirm that on the IRS determination letter). A 501(c)(3) organization that is not a private foundation may accumulate funds for one or two years or...

Nonprofit Law: Scholarship Foundation, form 990 ez, www irs gov
form 990 ez, www irs gov, irs procedures: You need advance approval from the IRS for your method of giving scholarships if you want assurance that your procedure is not going to be called illegal by the IRS. For organizations granting scholarships, Schedule H of the IRS Exemption Application...

Nonprofit Law: Spending Funds
No motion can be introduced that is outside the object of the society or assembly as defined in the bylaws, unless by a two-thirds vote the body agrees to its consideration. - Robert s Rules of Order Newly Revised, 10th edition, p. 333. Motions that...

Nonprofit Law: Starting a Booster Club, irs publication 557, www irs gov
irs publication 557, www irs gov, harvey mechanic: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for-profit business, you would need to establish a charitable trust, incorporate under a state s...

Nonprofit Law: sharing 501c3 status, harvey mechanic, public charities
harvey mechanic, public charities, determination letter: Is your nonprofit a private foundation? The designation of your organization will be on the IRS exemption determination letter. After you give me that information I will reply further. I am asking because you wrote I am a 501c3 and that is not a concept...

Nonprofit Law: Tax Exempt Community Centers, unrelated business taxable income, www irs gov
unrelated business taxable income, www irs gov, tax exempt status: There have been no changes in federal law since 2000 relevant to your issues. However, in order for me to answer your other questions, I would need to know the activities of the community center and percentage of gross revenue and expenses that is to be attributed...

Nonprofit Law: Treasurer's responsibility on a booster club account, harvey mechanic, high school dance team
harvey mechanic, high school dance team, high school dance: You are not liable for future actions, when in the future when you are no longer an officer or director or person responsible for tax compliance. I am assuming that your organization is a corporation. If it is not, let me know what type of entity it is and...

Nonprofit Law: Unincorporated Association for youth soccer team, bylaws, minutes
bylaws, minutes, unincorporated association: To create an unincorporated association you need to have a meeting that adopts bylaws, establishes who its initial members are, and elects officers. Most such groups find existing similar groups they can ask for a copy of their bylaws, and then edit them...

Nonprofit Law: unrestricted vs temp restricted - box checked, harvey mechanic, mr busby
harvey mechanic, mr busby, mr 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 restricted or unrestricted is controlled by state law and states may differ somewhat with how they would...

Nonprofit Law: Youth Football Non-profit fundraising, www irs gov, irs rule
www irs gov, irs rule, busi ness: 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: www.irs.gov/pub/irs-tege/eotopich02.pdf the IRS refers extensively...

Nonprofit Law: 501(c)(3). or 501(c)(4) Not Applied For, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: There were some characters in your question that appear to be erroneous computer code like 󗥠. Anyway, the Board of Directors is not obligated to apply for exemption with the IRS if they want to be treated like a for-profit corporation or if their...

Nonprofit Law: 501(c)3, harvard law school, risk management program
harvard law school, risk management program, charitable endowments: 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 a 501(c)(3) organization that...

Nonprofit Law: 501 c 3 status for MC clubs, harvey mechanic, www irs gov
harvey mechanic, www irs gov, price choppers: 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. Yours is not general as it take some research and I do not know of any published articles that cites to the statistic...

Nonprofit Law: 501(c)(3) and thrift shop, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, www irs gov: IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations at www.irs.gov/pub/irs-pdf/p598.pdf explains that, if products or services are not directly related to the charitable, educational, religious or other purpose or function ...

Nonprofit Law: 501 c3 as part owner of for-profit LLC, harvey mechanic, mr mechanic
harvey mechanic, mr mechanic, public charity: 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 that you are referring to such a organization (a public...

Nonprofit Law: 501C3 and International Giving, irs gov, harvey mechanic
irs gov, harvey mechanic, orphanage in india: Yes. See www.irs.gov/pub/irs-wd/0504031.pdf for details about international grants to and international activities of U.S. exempt organizations, and, especially page 3-4 about grants to foreign organizations starting on page 3 at Deductibility - Control...

Nonprofit Law: 501c3 question, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: No. As to charitable deductions, see IRS Publication 526 Charitable Donations 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 from which you receive or...

Nonprofit Law: Allocation of Time for Nonprofit's Employees, employee time sheets, form 990 instructions
employee time sheets, form 990 instructions, www irs gov: You appear to be an organzation that is expecting for the years 2010 Gross receipts ≥ $200,000, or Total assets ≥ $500,000 as you imply that you are required to file Form 990. www.irs.gov/charities/article/0,,id=184445,00.html#tbl823id0_0 Form...

Nonprofit Law: Amending Bylaws/Board, harvey mechanic, articles of incorporation
harvey mechanic, articles of incorporation, initial directors: You may change the number of members of the Board by a resolution. You do not need to send that resolution to the IRS. Some states require regular reports listing the members of the board and you could check with your secretary of state about that. Harvey...

Nonprofit Law: Band Booster Student Accounts/Trip, harvey mechanic, irs regulations
harvey mechanic, irs regulations, booster organizations: Is that voluntary trip primarily to further the student s music education? Is it primarily for the student s recreation? My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://snipurl.com/boostersirs and you may be interested...

Nonprofit Law: Best avenue to set up swim conference, insurance liability issues, volunteer officers
insurance liability issues, volunteer officers, conference question: You are welcome. I recommend 501(c)(3) organization status, which may be obtained even by an unincorporated association. In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated...

Nonprofit Law: Board of Directors, harvey mechanic, private shareholder
harvey mechanic, private shareholder, internal revenue code section: 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. Internal Revenue Code section 501(c)(3)...

Nonprofit Law: Board of Directors, harvey mechanic, irs application
harvey mechanic, irs application, mr mechanic: The Board is determined by processes under state law and, therefore, the names on the IRS application are irrelevant to the issue of who are the actual members of the board. You would need to review the proceedings of the organization from its inception and...

Nonprofit Law: Booster Club, irs publication 557, harvey mechanic
irs publication 557, 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 one that has been incorporated as a...

Nonprofit Law: Booster Organization Exempt Status, irs search, harvey mechanic
irs search, harvey mechanic, www irs gov: As for the state, you should obtain a copy of the organization s articles of incorporation and bylaws. The state will provide a copy of the articles for a small fee. As you are an officer, however, the Board is required to arrange that the organization...

Nonprofit Law: board issues, harvey mechanic, nonprofit corporations
harvey mechanic, nonprofit corporations, 000022: No, the member is not on the board. http://law.justia.com/texas/codes/bo/002.00.000022.00.html are the Texas Code sections for Nonprofit Corporations Specifically, down that page you can search for resig and find ---Start of Excerpt-- 22.2111....

Nonprofit Law: board legal, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, articles of incorporation: I have in my profile that this free forum is only for 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: board meetings, harvey mechanic, open meetings law
harvey mechanic, open meetings law, slow loading: As for your state law on Open Meetings See www.rcfp.org/ogg/index.php?op=browse&state=mn (which is slow loading) but change the last two letters from mn to your state s two letter postal code (unless yours is in Minnesota) specifically read at Open...

Nonprofit Law: A Chapter of an existing 501(c)3, irish american cultural institute, nys resale certificate
irish american cultural institute, nys resale certificate, www irs gov: 1. In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for-profit business, you would need to apply for the IRS exemption determination letter. The IRS...

Nonprofit Law: Church Auxiliary Dues, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: 1. If the church board authorizes it then they can set up back accounts with their own EIN number controlled by certain signers from a church auxiliary, and there is no problem as long as their activities are primarily religious and not, for example, primarily...

Nonprofit Law: Combination Fire Department, combination fire department, volunteer fire department
combination fire department, volunteer fire department, harvey mechanic: You are welcome. It appears that your 501(c)(3) organization may be spending funds not for charitable, educational or religious uses, but for private benefits, such as for members or associates. An extensive discussion of by the IRS of the private benefit...

Nonprofit Law: Conflicts between nonprofit and supporting organization, athletic booster club, gymnastics training center
athletic booster club, gymnastics training center, gym office: It appear that you are asking about Trademark infringment issues again. That depends upon many factors (whether a claim of infringment would stand). The gym certainly can say that Because you are using our name, you must ______. ? But the real issue is...

Nonprofit Law: Deductible expenses, irs publication 526, irs rule
irs publication 526, irs rule, www irs gov: See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf at page 5 under the heading Out-of-Pocket Expenses in Giving Services we see that you could deduct the unreimbursed expenses that you paid for the use of the charitable organization....

Nonprofit Law: Donation of Intellectual property, irs gov, harvey mechanic
irs gov, harvey mechanic, irs publication: See page 5 right column of IRS Publication 561 Determining the Value of Donated Property www.irs.gov/pub/irs-pdf/p561.pdf ---End of Excerpt-- However, your deduction for a donation of a patent or other intellectual property is its FMV, minus any...

Nonprofit Law: E-mail voting for non-profit, professional parliamentarian, video conference equipment
professional parliamentarian, video conference equipment, nonprofit corporations: First, a disclaimer: I m not an expert on PA nonprofit law, nor am I an attorney. I m a professional parliamentarian, and an expert in Robert s Rules of Order. But here s what I found with a little research, which I hope is of some help. http://www.citmedialaw.org/legal-guide/pennsylvania/forming-nonprofit-corporation-pennsylvania...

Nonprofit Law: employment tax to minister for mission society, irs gov, harvey mechanic
irs gov, harvey mechanic, income tax exemption: I have in my profile that this free forum is only for general questions relating to IRS federal income tax exemption issues of 501(c)(3) organizations. Yours is not an exemption issue, but I will direct you to Tax Guide for Churches and Religious Organizations...

Nonprofit Law: Having two executive boards, youth football league, professional parliamentarian
youth football league, professional parliamentarian, profit corporations: First note that I am not an attorney, and the opinion given here is not a legal opinion. For a legal opinion or legal advice you will need to consult an attorney. Assuming that the league is a not-for-profit corporation in Florida, and that Chapter 617...

Nonprofit Law: First Reading of Bylaws Amendments, bylaws amendments notice readings
bylaws amendments notice readings: Quite frankly, I don t know of any parliamentary authority (such as Robert s Rules of Order Newly Revised; see http://www.paulmcclintock.com/resources.htm#Authorities) or any nonprofit corporation law (see model nonprofit corporation act at http://modelnonprofitlaw.notlong.com)...

Nonprofit Law: Fundraising for private school activities, unrelated business income, harvey mechanic
unrelated business income, harvey mechanic, private benefit: Reasonable compensation is allowed to be given to persons raising funds (sales) for a 501(c)(3) organization, but note that then regular employment tax provisions would apply. You are correct that a form 1099 would be used if the sales people were independent...

Nonprofit Law: fair market value for a unique outdoor annual event, port a potties, irs gov
port a potties, irs gov, harvey mechanic: Your computation was based upon your costs, but FMV is based upon the retail value of the meal and event. Fair market value (FMV) is the price that property would sell for on the open market. It is the price that would be agreed on between a willing buyer...

Nonprofit Law: following the by laws, electronic mail message, proxy vote
electronic mail message, proxy vote, proxy votes: Your bylaw provision for proxies is very unusual, and difficult to mesh with standard understanding of proxies. Robert s Rules of Order Newly Revised, 10th ed, p. 414, says: A proxy is a power of attorney given by one person to another to vote in his stead;...

Nonprofit Law: Can a garden club own an asset, www irs gov, harvey mechanic
www irs gov, harvey mechanic, club assets: You are referring to a 501(c)(7) recreational or social organization about which the IRS writes at www.irs.gov/irm/part7/irm_07-025-007.html Note specifically: ---Start of Excerpt-- Liquidating distributions to club members after sale of club assets...

Nonprofit Law: Individual Fundraising Accounts, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: From what you wrote to me, your organzation would not be considered a 501(c)(3) organization by the IRS and, therefore, would be treated by them as an ordinary for-profit entity, especially as to your sales activities. You can have individual accounts or individual...

Nonprofit Law: insurance vs nonprofit incorporation, harvey mechanic, nonprofit incorporation
harvey mechanic, nonprofit incorporation, sbro: Please obtain the full insurance policy and send me a copy of it and we can look specifically as to the exclusions. 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: job discription, nonprofit corporation act, ohio gov
nonprofit corporation act, ohio gov, parliamentary authority: Robert s Rules of Order Newly Revised (RONR), 10th edition, says The treasurer of an organization is the officer entrusted with the custody of its funds. The treasurer, and any other officers who handle funds of the society, should be bonded for a sum sufficient...

Nonprofit Law: Legal structure required for chapters under 501c6, irs publication 557, harvey mechanic
irs publication 557, harvey mechanic, www irs gov: We would need to discuss the control issues, but, in any case, we would draft agreements to be signed both by your organization and the chapters. I have in my profile that this free forum is only for general questions relating to IRS federal exemption issues...

Nonprofit Law: Liability Insurance, volunteer protection act, gross negligence
volunteer protection act, gross negligence, reckless misconduct: 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. There is no such federal law. Your issue is also controlled by state law and states may differ somewhat with how they...

Nonprofit Law: Mission Statement Changes, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, jeapordy: The mission statement is not an important factor in the IRS determination whether the organization deserves 501(c)(3) organization unless the statements indicate purposes that are not allowed for 501(c)(3) organizations. I do not see a question by you, but...

Nonprofit Law: Can members live on the property of a NPO?, irs publication 557, www irs gov
irs publication 557, www irs gov, harvey mechanic: The State may have one definition of nonprofit and I could reserach that for you, but, as for the IRS, the organization would be treated as a normal for-profit entity as they have not followed the proper procedures to get a determination letter from the...

Nonprofit Law: mileage reimbursements, federal mileage rate, mileage reimbursements
federal mileage rate, mileage reimbursements, www irs gov: As to your particular question about the paid church secretary, some states, like California require full reimbursements. 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: Non-Profit Agency Product Assembly and Sale, alternative energy solutions, harvey mechanic
alternative energy solutions, harvey mechanic, 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. Unless the sale of the products is done...

Nonprofit Law: Non-Profit Band Group - Stipends to Band Director, harvey mechanic, www irs gov
harvey mechanic, www irs gov, irs instructions: The word stipends generally refers to what the IRS calls compensation , unless your organization was giving reimbursements for itemized expenses and then only with an accountable plan . If it was for reimbursements, let me know and then. after you give...

Nonprofit Law: Non- Profit protocol, harvey mechanic, open meetings law
harvey mechanic, open meetings law, articles of incorporation: If nothing is specified in the organizations articles of incorporation and bylaws, then it is up to the vote of the Board whether to have the meeting open or not, subject to state law. As for your state law on Open Records and Open Meetings See www.rcfp.org/ogg/index.php?op=browse&state=mn...

Nonprofit Law: Non for profit cheer team finances, cheer team, exempt activities
cheer team, exempt activities, team parents: 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 the team parents are voting members...

Nonprofit Law: Non-profit church donation to a new non-profit, nonprofit corporation act, nonprofit corporation law
nonprofit corporation act, nonprofit corporation law, irs gov: There are two concepts that may be involved in this case: one concerns the IRS federal 501(c)(3) tax-exempt status, and one concerns state law for nonprofit corporations. To receive the 501(c)(3) tax exempt status, an organization must be organized and...

Nonprofit Law: Non profit in Maryland, professional service corporations, nonstock corporations
professional service corporations, nonstock corporations, religious corporations: Does a non profit in Maryland have to have a board? The term nonprofit can be applied to: (a) a nonprofit corporation under state law (b) a nonprofit association which isn t incorporated (c) a 501(c)(3) IRS tax-exempt organization I ll assume you...

Nonprofit Law: Non profit split off, irs publication 557, animal welfare program
irs publication 557, animal welfare program, irs gov: I suggest that we discussing you forming a new organization, but issue would depend upon how long your present organization has been in existence. If we set up a new organization, then you can obtain a new EIN and set up a bank account. The IRS may take...

Nonprofit Law: Nonprofit to pay legal expenses, www irs gov, harvey mechanic
www irs gov, harvey mechanic, private benefit: 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 that has already been established but which...

Nonprofit Law: Nonprofit from a sole proprietorship?, www irs gov, sole proprietorship
www irs gov, sole proprietorship, unincorporated association: The term working on filing paperwork for non-profit status does not mean that he has not started to prepare the papers to establish as 501(c)(3) corporation, a 501(c)(3) trust or a 501(c)(3) unincorporated association. That is what he needs to be doing,...

Nonprofit Law: Can a NPO own a for profit company, irs publication 557, www irs gov
irs publication 557, www irs gov, tax exempt status: I would need to know the subsection of IRC 501(c) under which the nonprofit organization was incorporated. You can find that in the articles of incorporation. If it is a 501(c)(3) organization, I would need to know if it is a private foundation. After you...

Nonprofit Law: non-profit, harvey mechanic, robert s rules of order
harvey mechanic, robert s rules of order, meeting procedure: I don t see anything in your bylaws specifically as to the agenda. Therefore, at the meeting the chairperson who decide upon the agenda, but the Board can overrule the agenda items. Your issue is controlled by state law and states may differ somewhat with...

Nonprofit Law: non-profit contirbution to fund, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: First, I will advise you that your organization would want to inform the donors that the donations are not deductible. See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 6 where the IRS lists as not deductible Contributions...

Nonprofit Law: Ownership, harvey mechanic, personal money
harvey mechanic, personal money, office managers: If you gave items to the corporation you do not have any claim of ownership on them. However, it may be that the board was appointed inproperly. I would be willing to work on your matter further, but I would need to spend a substantial amount of time reviewing...

Nonprofit Law: Personal Tax Deductions, irs publication 557, self storage association
irs publication 557, self storage association, irs gov: I would need to know the subsection of IRC 501(c) under which the organization received exemption determination. You can find that in the articles of incorporation. If it is a 501(c)(3) organization, I would need to know if it is a private foundation. After...

Nonprofit Law: Purchasing Group, irs publication 557, federal exempt status
irs publication 557, federal exempt status, 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. It appears that your client has not organized as such in the state of New Jersey and, therefore, would not be able...

Nonprofit Law: Question: Distribution of executive board minutes, nonprofit corporation act, civil war reenacting group
nonprofit corporation act, civil war reenacting group, executive board minutes: I m not an expert on 501(c)(3), but I don t know of any requirements in that code dealing directly with your question. However, your group is likely also a nonprofit corporation under state law which likely does address your question. State laws differ,...

Nonprofit Law: What qualifies for tax exemption?, booster club members, irs rule
booster club members, irs rule, irs regulations: Individual accounts are not a gray area. My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://snipurl.com/boostersirs and the the individual accounts are addressed there. The IRS rule for what nonprofits may spend money...

Nonprofit Law: question about removing family from non-profit swim team, nonprofit corporation laws, timely reply
nonprofit corporation laws, timely reply, robert s rules of order: I m happy to answer as best as I can, but it may not be as complete as you need. Are we protected by making a majority decision? It may take a bigger vote margin than this. Although the standard requirement in Robert s Rules of Order Newly Revised...

Nonprofit Law: Rental Property Owned by Church, harvey mechanic, federal tax return
harvey mechanic, federal tax return, tax exempt status: If your church has as primary activities religious activities and maintains those substantial religious activities then still general donations to your church would be deductible by the donors. If you want a detailed written opinion from me I would need...

Nonprofit Law: Residence Club disolving, www irs gov, exempt purpose
www irs gov, exempt purpose, relevant state: If your club is a 501(c)(3) group, note that an organization s assets must be permanently dedicated to an exempt purpose. This means that if an organization dissolves, its assets must be distributed for an exempt purpose, to the federal government, or to...

Nonprofit Law: Response, harvey mechanic, mr mechanic
harvey mechanic, mr mechanic, time ted: I would be willing to work on your matter, but. as you are asking about a private foundation, that would be beyond the scope of my offer of free services. If you want to inquire about hiring me for such work, please contact me directly to the email address...

Nonprofit Law: Restricted Donation For Building Fund, severance package, slush fund
severance package, slush fund, accountability issues: 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: requirements of non profits as it relates to voting for the Board of Directors., harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, private benefit: 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 has no issue as to board members being perpetual unless that indicates that the organization is not of public...

Nonprofit Law: Submitting Amended ByLaws to the IRS, harvey mechanic, organizational document
harvey mechanic, organizational document, determination letters: Exempt organizations determination letters state that if its mode of operation changes it should notify the IRS of the change so that the IRS can determine the effect on its exempt status. You can see that standard notification on page 2 in the sample...

Nonprofit Law: state tax exemption for a 501c3, state tax exemption, state corporations division
state tax exemption, state corporations division, 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 of sales tax exemption is controlled by state law and states may differ somewhat with how they would treat...

Nonprofit Law: Tax implications for charitable aid beneficiaries?, disaster relief organizations, harvey mechanic
disaster relief organizations, harvey mechanic, www irs gov: The Internal Revenue Code at section 102(a) provides that generally gifts are not income. Gross income does not include the value of property acquired by gift... http://is.gd/dbMVW However, section 102(c) of the Code has Subsection (a) shall not...

Nonprofit Law: Texas High School Booster Clubs, relevant rules, theatre resources
relevant rules, theatre resources, booster clubs: There are no generic nonprofit corporation rules pertaining to your question. You will have to find the answer in the relevant rules for booster clubs. I did find these possibly-helpful resources: . http://www.uiltexas.org/files/booster-guide.pdf . http://www.uiltexas.org/theatre/resources-forms...

Nonprofit Law: UBIT - Unrelated business, supreme court case, internal revenue code
supreme court case, internal revenue code, unrelated businesses: 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 about unrelated businesses. I would be willing to work on your matter, but I would need to spend a substantial...

Nonprofit Law: Using 501 c3 status of another organization, www irs gov, 501 c3
www irs gov, 501 c3, gov pub: It appears that your club has not received a determination letter from the IRS statin that your organization is exempt under section 501(c)(3), not as a private foundation. Your project certainly can apply to an IRS approved 501(c)(3) organization for grants,...

Nonprofit Law: 501(c)(3) booster club fundraising, harvey mechanic, fundraising proceeds
harvey mechanic, fundraising proceeds, family participation: 1. Yes, but it may not provide to students uniforms unless they are used exclusively in the 501(c)(3) organization activities. 2. The IRS ignores enforcement to a large part, but there is no official exception as you mention. 3. Credit may be given as long...

Nonprofit Law: 501(c)(3) Compensation, harvey mechanic, www irs gov
harvey mechanic, www irs gov, volunteer worker: As the IRS writes at: www.irs.gov/pub/irs-tege/fringe_benefit_fslg.pdf on page 72-73 (takes a while to load as it is a 91 page pdf file): --start of excerpt --- The use of the term volunteer generally has no significance in applying the tax law.......

Nonprofit Law: 501(c)(3) and political campaign, harvey mechanic, tax exempt organizations
harvey mechanic, tax exempt organizations, congressional research service: No, that is not a violation. See http://bit.ly/1cI2DC for regulations for all types of nonprofit organizations as to political activity -- Tax-Exempt Organizations: Political Activity Restrictions and Disclosure Requirements by the Congressional Research...

Nonprofit Law: 501 (c) regulations, irs publication 78, form 990 ez
irs publication 78, form 990 ez, www irs gov: Some organizations are newer and would not be on that list until after they receive exemption determination from the IRS which may take up to 6 months. Some smaller organizations (less than $5000 in gross income) would not be required to file for a determination...

Nonprofit Law: 501c3, harvey mechanic, charitable beneficiaries
harvey mechanic, charitable beneficiaries, private shareholder: Payments to speakers or providers of goods or services are treated like salaries or other payments for personal services, whether they are called honorariums , stipends , gifts or fees as long as the speaker expected to receive such. Another 501(c)(3)...

Nonprofit Law: 501c3 or 501c10, national history day, fraternal purposes
national history day, fraternal purposes, internal revenue code section: Section 501(c)(10) is available at http://pages.citebite.com/p3h2b2q8plbu and is: ---Start of Excerpt-- (10) Domestic fraternal societies, orders, or associations, operating under the lodge system - (A) the net earnings of which are devoted exclusively...

Nonprofit Law: 501c3 donations, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, discresion: 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: alumni associations, harvey mechanic, private shareholder
harvey mechanic, private shareholder, internal revenue code section: You are correct that the normal alumni social functions can not be a substantial part of your 501(c)(3) organization s activities. Internal Revenue Code section 501(c)(3) which is at: http://pages.citebite.com/w8p5e1ayxjv has, in part, that the 501(c)(3)...

Nonprofit Law: Background checks, disaster relief organization, www irs gov
disaster relief organization, www irs gov, irs instructions: See www.irs.gov/pub/irs-pdf/p3833.pdf starting on page 5 (which is pdf page 7 of that pdf file) as to the discussion of Charitable Class --start of excerpt --- The group of individuals that may properly receive assistance from a charitable organization...

Nonprofit Law: Benefit in exchange for volunteer work, educational residencies, www irs gov
educational residencies, www irs gov, harvey mechanic: True volunteer firefighters do not receive, or have an expectation of receiving, compensation. page 9 of www.irs.gov/pub/irs-tege/win03_fslg_ng.pdf here is no expectation of payment by a volunteer. www.dir.ca.gov/dlse/opinions/1988-10-27.pdf...

Nonprofit Law: Board of Directors - Non Profit, harvey mechanic, citizenship issue
harvey mechanic, citizenship issue, nonprofit corporation: http://tinyurl.com/2f5cmzt is the Nevada Nonprofit Corporation Code and specifically, as to qualifications of directors. http://tinyurl.com/262oxkh and there is no citizenship issue as to qualification although the director must be at least 18 years of age....

Nonprofit Law: Board members and others receiving compensation, harvey mechanic, www irs gov
harvey mechanic, www irs gov, 501 c 3 organizations: Stipends are the same as salaries, under tax law. The IRS does not allow 501(c)(3) organizations to give someone more compensation than is reasonable. The IRS looks at many factors if it wants to allege that someone is getting excess benefits. The first...

Nonprofit Law: band booster, harvey mechanic, 501 c 3 organizations
harvey mechanic, 501 c 3 organizations, state department of education: No. The would not be deductibility. My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://snipurl.com/boostersirs and you may be interested to read that. Harvey Mechanic, Attorney at Law - Harvey108@hotmail.co...

Nonprofit Law: band booster organ, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: Is the school a public school? Is the band booster organzation an entity separate from the school? For example is the band booster a separate cooperation or unincorporated association? If the school is a private school, has it received a determination letter...

Nonprofit Law: bank balance limits, irs determination letter, harvey mechanic
irs determination letter, harvey mechanic, substantial activities: Unless the organization is a private foundation (which is highly doubtful and you could see on your IRS determination letter), the IRS has no specific regulations as to the amounts accumulated. However, the organizaiton will need to maintain substantial activities...

Nonprofit Law: board compensation, harvey mechanic, www irs gov
harvey mechanic, www irs gov, sports booster club: No. The IRS does not compare your salaries to those who are working for other organizations without compensation. Please note the many factors that the IRS looks at in that eoptopici93.pdf Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com ...

Nonprofit Law: booster clubs that aren't 501c3s, harvey mechanic, nonprofit corporation law
harvey mechanic, nonprofit corporation law, irs service: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service regulations and not to be treated by the IRS as a normal, for-profit business, you would need to establish a charitable trust, incorporate under a state s nonprofit...

Nonprofit Law: church wants to provide gift to organist, harvey mechanic, www irs gov
harvey mechanic, www irs gov, income tax withholding: He would be either an employee or independent contractor. There are many factors that the IRS uses to conclude whether someone is an employee or an independent contractor and the nonprofit corporation s treatment of someone as an independent contractor instead...

Nonprofit Law: compensation, www irs gov, internal revenue code section
www irs gov, internal revenue code section, volunteer worker: The Internal Revenue Code at section 102(a) provides that generally gifts are not income. Gross income does not include the value of property acquired by gift... http://is.gd/dbMVW However, section 102(c) of the Code has Subsection (a) shall not...

Nonprofit Law: compensation to a director, www irs gov, irs training
www irs gov, irs training, gov pub: There are many factors that the IRS uses to conclude whether someone is an employee or an independent contractor and the nonprofit corporation s treatment of someone as an independent contractor instead as an employee for tax purposes may be incorrect...

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

Nonprofit Law: Donation of Funds prior to 501(c)(3) status, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: As to charitable deductions, see IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf on page 6 middle column under the heading Contributions You Cannot Deduct is 3. The part of a contribution from which you receive or expect...

Nonprofit Law: Donation/income requirements, public charity status, harvey mechanic
public charity status, harvey mechanic, tax deductible donations: A 501(c)(3) organization that is not a private foundation may accumulate funds for years, as long as it maintains substantial exempt activities, commensurate with its financial resources. Exempt activities are those that are related to the organization...

Nonprofit Law: Donation by one non profit to another non profit, harvey mechanic, guidestar
harvey mechanic, guidestar, public charities: The IRS has no objection to that as long as they are both public charities. A quick summary of the differences between public charities and private foundations can be found at: www.guidestar.org/news/features/foundations.jsp Harvey Mechanic, Attorney...

Nonprofit Law: Donor Requests Redirection of Funds, donor requests, ct case
donor requests, ct case, church treasurer: 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: are donations tax deductable to non 501 c3 church, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: Yes, as long as the organization is operating according to IRS regulations for 501(c)(3) organizations. As to charitable deductions, see IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf in the chart in the middle of page 2: ---Start...

Nonprofit Law: EIN needed for a small band parent's group in Alaska, school band fundraising, www irs gov
school band fundraising, www irs gov, harvey mechanic: Your organization already has a checking account and banks are required to put either a Social Security number, Taxpayer Identification Number or EIN with the account and report to the IRS in that way. If you want to follow-up with me about your present...

Nonprofit Law: expense reimbursement independant contractor, www irs gov, irs rule
www irs gov, irs rule, volunteer officers: 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: www.irs.gov/pub/irs-tege/eotopich02.pdf the IRS refers extensively...

Nonprofit Law: Fundraisers for Non Profit Organizations, fundraisers for non profit organizations, harvey mechanic
fundraisers for non profit organizations, harvey mechanic, voucher program: The IRS does not give exemption to organizations that conduct a business and donate some of the profit to a nonprofit organization. It is simply like any other business that might donate something (they may deduct the donations). Harvey Mechanic Attorney...

Nonprofit Law: Can fundraised money for a group go to an individual, harvey mechanic, irs regulations
harvey mechanic, irs regulations, booster organizations: No. Not for a 501(c)(3) organization. My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://snipurl.com/boostersirs and you may be interested to read that as the issue of individual accounts is addressed and it applies to...

Nonprofit Law: fundraising and donations, irs gov, federal income taxes
irs gov, federal income taxes, charitable foundations: The IRS does not grant exemption to an organization nor does it allow an organization to maintain exemption if it gives funding to individuals or to a small group named during solicitations nor does it allow donors for such purposes to deduct their donations...

Nonprofit Law: Hiring a brother in law to do maintenance work, federal tax questions, www irs gov
federal tax questions, www irs gov, corporate insider: A conflict of interest is present whenever a corporate insider has a material personal interest in a proposed contract or transaction to which the 501(c)(3) organization may be a party. Therefore, in the situation you present, there is a conflict of...

Nonprofit Law: Horse rescue making a profit?, unrelated business income, unrelated business activities
unrelated business income, unrelated business activities, federal tax exemption: IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations at www.irs.gov/pub/irs-pdf/p598.pdf explains that, if products or services are not directly related to the charitable, educational, religious or other purpose or function ...

Nonprofit Law: How to handle free computer rental, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: First I would like to point out that it is not appropriate or accurate for you to write I am a 501(c)(3) corporation as a person can not be a 501(c)(3) organization. You may write something like I represent a 501(c)(3) organization or I am the CEO of...

Nonprofit Law: high school nonprofit booster clubs, irs regulations, booster organization
irs regulations, booster organization, cooperative organization: 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. You are correct that such operation as...

Nonprofit Law: Interest Free Loan, www irs gov, harvey mechanic
www irs gov, harvey mechanic, interest free loan: See www.irs.gov/pub/irs-tege/eotopicc90.pdf On pdf page 5 we see, Other case examples of inurement include... inadequately secured loans, Lowry Hospital Association v. Commissioner, 66 T.C. 850 (1976). If the loan is inadequately secured and that is...

Nonprofit Law: Inurement/Excess Benefit, excess benefit transaction, irs gov
excess benefit transaction, irs gov, intermediate sanctions: The LLC simply took the position of the bank by purchasing the note and the 501(c)(3) organization was obligated previously to pay interest as required in the note. Therefore, I don t see any problem unless the 501(c)(3) organization could secure alternative...

Nonprofit Law: IRS regs on raffle tickets in the mail, harvey mechanic, irs regs
harvey mechanic, irs regs, irs regulations: There are no IRS regulations as to the mail. There are federal gaming regulations, though. 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. But I will inform you that...

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

Nonprofit Law: Non Profit Donations, harvey mechanic, www irs gov
harvey mechanic, www irs gov, profit donations: A U.S. taxpayer may donate to a foreign nonprofit organization in India, but there would not be a tax deduction available. That is why I set up U.S. organzations to support Indian NPO s. Then, when the U.S. organization is properly run, the U.S. taxpayers...

Nonprofit Law: Can Non Profit issue refunds, irs website, certified mail
irs website, certified mail, cancellation request: You can request your money back but the real issue is whether the organization is required to give you a refund. I have in my profile that this free forum is only for relevant IRS federal exemption issues of 501(c)(3) organizations. There is no federal...

Nonprofit Law: Non-Profit Thrift Store, harvey mechanic, www irs gov
harvey mechanic, www irs gov, alzhimers: The Thrift Store gave you an improper answer. 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. an exempt organization must make available for...

Nonprofit Law: Non for profit changes in members, etc, harvey mechanic, profit changes
harvey mechanic, profit changes, articles of incorporation: 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 organization selling merchandise, unrelated business income, unrelated business activities
unrelated business income, unrelated business activities, federal tax exemption: IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations at www.irs.gov/pub/irs-pdf/p598.pdf explains that, if products or services are not directly related to the charitable, educational, religious or other purpose or function ...

Nonprofit Law: Nonprofit tax law, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: No. ---Start of Excerpt-- A deduction for contributions and gifts to or for the use of organizations described in 170(c) will be allowed to the extent payment of the charitable contribution is made within the taxable year. Sec. 170(a). A charitable...

Nonprofit Law: Nonprofit tax return BEFORE 501c3 status?, irs publication 557, federal tax return forms
irs publication 557, federal tax return forms, irs gov: The IRS may take months to issue the exemption determination letter, but as long as you file your exemption application within 15 months and are approved for exemption status by the IRS you may begin full operations upon state incorporation. See IRS Publication...

Nonprofit Law: NPOs belonging to For Profit Corporations, private shareholder, internal revenue code section
private shareholder, internal revenue code section, profit 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 that are not private foundations. Therefore, I am assuming that you are referring to such 501(c)(3) organizations. Those...

Nonprofit Law: Can a non-profit 501(c)(3) purchase or license software copyright from a for-profit company that is in line of the non-profit mission?, private benefit, 501 c 3 organizations
private benefit, 501 c 3 organizations, distribution rights: 501(c)(3) organizations may obtained distribution rights or copyrights from for-profit companies, but then the 501(c)(3) organization s exemption will be jeopardized if the IRS later determines that there is too much private benefit going on, for example to...

Nonprofit Law: non-profit investing in a for-profit, irs publication 78, harvey mechanic
irs publication 78, harvey mechanic, www irs gov: As long as the public charity is not giving more than the investment is worth then it may make such an investment according to IRS regulations. Certainly, if audited, the 501(c)(3) organization would need to have some evidence of why their board invested that...

Nonprofit Law: noprofit non 501c3 tax deductible, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: It appears that your question was truncated at the end. However, I think I know what you are asking. As to charitable deductions, see IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf see the middle column at the top of page...

Nonprofit Law: Pass through contributions, irs publication 526, harvey mechanic
irs publication 526, harvey mechanic, www irs gov: You are not correct. The rule is that donations to a 501(c)(3) organization are tax deductible to the donors. There are some exceptions, for example if the donor requires the 501(c)(3) organization to send the funds to a named individual As to charitable...

Nonprofit Law: for profit entity directing funds to a non profit, harvey mechanic, income taxation
harvey mechanic, income taxation, first principle: In Davis v. United States, 495 U.S. 472 (1990), the Supreme Court wrote: ---Start of Excerpt-- The plain language of 1.170A-1(g) indicates that taxpayers may claim deductions only for expenditures made in connection with their own contributions of service...

Nonprofit Law: RE:Non-profit organization selling merchandise, pbs television stations, unrelated business income
pbs television stations, unrelated business income, www irs gov: IRS Publication 598 Tax on Unrelated Business Income of Exempt Organizations at www.irs.gov/pub/irs-pdf/p598.pdf explains that, if products or services are not directly related to the charitable, educational, religious or other purpose or function ...

Nonprofit Law: Requiring 501(c)(3) status of grant applicants, www irs gov, necessary foundations
www irs gov, necessary foundations, private foundations: Foundations can use whatever qualification procedures that they want to use and it is often easier for them to restrict applicants to those organization s that have received a determination letter from the IRS that the organization is exempt under section...

Nonprofit Law: Return of Lifetime Membership Dues, life membership fee, time membership fee
life membership fee, time membership fee, life time membership: 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. But generally...

Nonprofit Law: re-incorporating 501c6 in another state, irs rev, harvey mechanic
irs rev, harvey mechanic, www irs gov: The IRS Rev. Rul. 67-390, 1967-2 C.B. 179 stated that an exempt organization incorporated under the laws of one state that was reincorporated under the laws of another state must must file an application for exemption to establish that the new entity qualifies...

Nonprofit Law: receipts, band booster club, booster club bylaws
band booster club, booster club bylaws, internet search tool: I m not an expert in financial matters, and don t know if there is a dollar amount under which receipts are not required for a given purpose. But see: * http://www.freewebs.com/artboosters/IRS%20Booster%20Club%20Common%20Questions.doc * http://en.allexperts.com/q/Nonprofit-Law-2266/2010/8/booster-clubs-nonprofit-organization.htm...

Nonprofit Law: Scholarship Section of By-Laws, irs 501c3, harvey mechanic
irs 501c3, harvey mechanic, scholarship section: The bylaws normally are not the place to put in details as to the particular programs such as scholarships. Generally, the details would be in the form of a board resolution, and annually there would be new resolution. Are you referring to grants for college?...

Nonprofit Law: School booster fundraising, harvey mechanic, exact citation
harvey mechanic, exact citation, nullum crimen sine lege: My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://snipurl.com/boostersirs and you may be interested to read that. It appears that the schoo may be advocating having funds go into a student s individual accout from their...

Nonprofit Law: Self-Dealing?, california corporations code, conflict of interest
california corporations code, conflict of interest, good faith: Section 5233 of the California Corporations Code is http://law.justia.com/california/codes/2009/corp/5230-5239.html The transaction could have been outside of what is called a violation if (C) Prior to consummating the transaction or any part thereof the...

Nonprofit Law: Short Term Mission Tax Liabilities, irs publication 526, irs gov
irs publication 526, irs gov, harvey mechanic: The Internal Revenue Code at section 102(a) provides that generally gifts are not income. Gross income does not include the value of property acquired by gift... http://is.gd/dbMVW Therefore, she has no Federal tax liabilities. However, the donors...

Nonprofit Law: Staffing non-profit company (that I'm on the board of) with employees from my own for-profit company, northern virginia area, harvey mechanic
northern virginia area, harvey mechanic, 501 c 3 organizations: It appears that your question was cut-off at the end. 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. Charitable, educational or religious organizations are...

Nonprofit Law: Transfer of a non-profit--legal fees, harvey mechanic, pro bono services
harvey mechanic, pro bono services, 501 c 3 organizations: 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: Declaring 501c3 without Application, harvey mechanic, www irs gov
harvey mechanic, www irs gov, private shareholder: Please send me the exacting wording in their advertisement and I will then comment as to whether they may be liable for misrepresentation under state laws. I have in my profile that this free forum is only for general questions relating to IRS federal exemption...

Nonprofit Law: Unreimburrsed Expenses, irs publication 526, harvey mechanic
irs publication 526, harvey mechanic, www irs gov: No. The IRS regulations as to unreimbursed expenses are only related to expenses of organizations donations to which are deductible. See IRS Publication 526 Charitable Donations www.irs.gov/pub/irs-pdf/p526.pdf at page 5 under the heading Out-of-Pocket...

Nonprofit Law: Withholding Tax for non resident alien, www irs gov, volunteer worker
www irs gov, volunteer worker, fringe benefit: here is no expectation of payment by a volunteer. 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. If that person did not expect...