have a 509(a)(1) organization and would like to use an organization’s
501(c)(3) status (to obtain contributions). Is there a group
I can use as an incubator until I get a 501(c)(3) status?
If you have an organization classified under Section 509(a)(1), you already have an organization recognized as a charity under 501(c)(3). You don’t need to use a conduit to raise funds for your program.
Charities are recognized as exempt under Section 501(c)(3) of the Tax Code, but the IRS classifies them as private foundations unless they show that they qualify as public charities under one of the subsections of Section 509(a). (See Ready Reference Page: “Calculating Public Support.”) Therefore, the IRS never gets to classify under Section 509 unless the organization has already qualified as a charity under Section 501(c)(3).
Legal Issues in Volunteer Involvement:
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This pre-recorded webinar discusses: risk management and the organization's liability for the acts of volunteers; legal responsibilities in screening and placing volunteers; liability for harm to volunteers; applicability of volunteer protection statutes and workers' compensation statutes; insurance coverage and indemnification issues; applicability of employment discrimination laws; and more. The session also discusses confidentiality, protection of intellectual property, volunteer contracts, and ways to minimize risk through training and supervision. Learn to balance the risk of possible problems against the risk of turning away valuable volunteer support.
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