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
Pre-recorded Webinar -
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.
Weekly question and answer
Notice of each full edition
and its free stories
Report on 501(c)(3) electioneering
What our readers say about Nonprofit Issues
Once again you've tackled a tricky question and explained it so we all can understand the issue.--M.V.
Thank you for your informative and keen advice on nonprofit matters. I believe it's a unique and concise place to get answers to this often wispy area called nonprofit. --R.T.
Have a question?
Other ways to
Talk to the Editor
Next Conference Call:
Wednesday, April 23, 2014
Participate in this bi-monthly telephone seminar conference call and ask your questions directly to Editor Don Kramer.
Access the entire site
($9.95/24 hours, $17.95/3 months).
Full Day Program
A well-received full-day program that covers the current hottest topics in nonprofit law. Qualifies in Pennsylvania for Continuing Education credits.
Don is available for programs and speaking engagements ranging from a one-hour presentation to a full-day primer on nonprofit law. Contact us if you are interested in having him speak at your program.