Does a nonprofit volunteer fire company need file for a 501(c) status of some kind to receive tax deductible contributions?Volunteer fire companies generally obtain recognition of exemption either as charities under Section 501(c)(3) of the Tax Code or as social welfare organizations under Section 501(c)(4). Ordinarily, only contributions to 501(c)(3) organizations would be deductible and contributions to 501(c)(4) organizations would not be deductible. But the IRS has made an exception in the case of nonprofit volunteer fire companies. It has ruled that contributions to nonprofit volunteer fire companies are deemed to be for the use of a political subdivision of a state for exclusively public purposes and are therefore fully deductible even when made to a (c)(4) organization. (Rev. Rul. 71-47.)
Legal Issues in Volunteer Involvement:
Maximizing the Benefits, Minimizing the Risks
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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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