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Archives: Ready Reference Pages

Plain-English summaries of essential nonprofit law on the following topics

Qualification for Federal Exemption | Governance and Structure | Lobbying and Electioneering | Private Foundations and Public Charities | Tax Reporting | Fundraising and Charitable Giving | Adminstration | Volunteers | Articles of Incorporation & Bylaws | Commentary | Activities Leading to Congressional Action

Qualification for Federal Exemption (13 articles)

• What Do We Mean When We Say “Nonprofit”? Preview | Full Text
• IRS Has Generally Expansive View of 'Charitable' Preview | Full Text
• Charities May Not Confer Private Benefits Preview | Full Text
• What Constitutes 'Church' Eligible for Exemption? Preview | Full Text
• IRS Says Charities Must Control Joint Ventures Preview | Full Text
• Charities Must Avoid Excess Benefit Transactions Preview | Full Text
• IRS Proposes New Regulations To Clarify Basis For Revocation of Exemption For Excess Benefits Preview | Full Text
• IRS Issues Tips to Agents on Collecting "Automatic" Excess Benefits Taxes from Nonprofits Preview | Full Text
• Nonprofits Often Worry About UBIT - Part I and II Preview | Full Text
• Group Exemption Can Ease Burden on Affiliates Preview | Full Text
• IRS Muses on Internet Issues for Nonprofits Preview | Full Text
• Title Holding Companies Have Limited Uses Preview | Full Text
• New Form 1023 Adds Many Questions Focusing on Currently Hot Issues
  Preview | Full Text
  
  Lobbying and Electioneering (7 articles)
• Lobbying Rules Create Opportunity for Charities Preview | Full Text
• Should Your Organization Elect Under 501(h)? Preview | Full Text
• How to Figure Lobbying Limits Under 501(h) Preview | Full Text
• IRS Issues New Guidance on Electioneering Preview | Full Text
• Charities May Not Participate in Elections Preview | Full Text
• IRS Gives Guidance on Advertisements That Constitute Section 527 Political Activity Preview | Full Text
• Here's the Background on §527 Political Funds Preview | Full Text

Private Foundations and Public Charities (11 articles)

• Private Foundations Must Avoid Self-Dealing Preview | Full Text
• Foundations May Be Source of Venture Capital Preview | Full Text
• Outflanking Foundations' Public Charity Defense Preview | Full Text
• Foundations Avoid Excess Business Holdings Preview | Full Text
• Operating Foundations Are Hybrids Preview | Full Text
• Terminating Private Foundations May be Tricky Preview | Full Text
• Calculating Public Support Percentage - Part I and II Preview | Full Text
• Conversion Foundations Face Key Issues Early Preview | Full Text
• Donor Advised Funds Still Compare Well with Private Foundations
  Preview | Full Text
• Supporting Organizations Are Public Charities Preview | Full Text

Tax Reporting (7 articles)

• Small Nonprofits Must File E-Postcard to Retain Exemption
  Preview | Full Text
• IRS Corrects, Clarifies Instructions For 2006 Version of Form 990
  Preview | Full Text
• IRS Provides Interim Guidance On Pension Act Provisions
  Preview | Full Text
• New Form 990 Offers Greater Chance To Promote Program Accomplishments Preview | Full Text
• IRS Explains Common Mistakes on Form 990 Preview | Full Text
• Form 990 Offers a Public Relations Opportunity Preview | Full Text
• Tax Exempts Must Provide Applications, Returns Preview | Full Text

Governance and Structure (17 articles)

• Indictment Spells Out Claims of Benefit, Obstruction of Justice by
  State Senator Preview | Full Text
• The Key Question: Whose Organization Is It? Preview | Full Text
• Directors Often Fear Risks of Personal Liability Preview | Full Text
• Boards Should Assess Their Own Performance Preview | Full Text
• Conflict of Interest Policies Help Avoid Problems Preview | Full Text
• Charities Consider Role for Audit Committee Preview | Full Text
• Term Limits Are For Cowards Preview | Full Text
• Boards Should Build Diversity For Maximum Performance Preview | Full Text
• Preparing Minutes of Board Meetings Is Usually More Art Than Science
  Preview | Full Text
• Charities Weigh Restructuring to Protect Assets Preview | Full Text
• How to Prevent Piercing the Corporate Veil Preview | Full Text
• LLCs Becoming Entity of Choice for Subsidiaries Preview | Full Text
• Mergers and Acquisitions Can Take Many Forms Preview | Full Text
• Mergers and Affiliations Require 'Due Diligence' Preview | Full Text
• The Lawyer on the Board: Playing a Dual Role Preview | Full Text
• Barnes Audit Shows Board Failure to Act Preview | Full Text
• Spitzer Challenges Grasso’s Salary as “Objectively Unreasonable”
  And Obtained by Incomplete, Inaccurate, and Misleading Process
  Preview | Full Text

  Articles of Incorporation & Bylaws (2 articles)

• Articles of Incorporation Establish Basic Form of Nonprofit Corporations
  Preview | Full Text
• Bylaws Function as 'Constitution' of Nonprofit Corporations
  Preview | Full Text
  
  (Interested in reading both the Articles and Bylaws pages listed above? They are available in one combined PDF, click here Preview | Full Text )

Fundraising and Charitable Giving Topics (12 articles)

• Charities Have New Opportunities, Responsibilities in Fundraising Under Pension Act Preview | Full Text
• Charities Must Set Value on 'Quid Pro Quo' Gifts Preview | Full Text
• IRS Requires Substantiation of Contributions Preview | Full Text
• Corporations Have Special Rules on Contributions Preview | Full Text
• IRS Finalizes Regs Covering Sponsorships Preview | Full Text
• Charity Fundraisers Raise Many Legal Issues Preview | Full Text
• IRS Proposes Regulations for Travel Tours Preview | Full Text
• Be Careful Handling Gifts with Strings Attached Preview | Full Text
• Primer on Planned Giving Instruments - Part I and II Preview | Full Text
• Six Ways to Jump Start Your Planned Giving Preview | Full Text
• Using A CRUT for Stock Options Can Be a Strategy That Sells Itself Preview | Full Text
• IRS Expands Availability of Flip Unitrusts Preview | Full Text

Administration (14 articles)

• Compliance Assessments Protect Charities – Part I
  Preview | Full Text
• Compliance Assessments Protect Charities – Part II
  Preview | Full Text
  
• Can't Get No Satisfaction? Revised UCC clarifies rules
  Preview | Full Text
• New UPMIFA Sets Rules For Management of Charitable Funds
  Preview | Full Text
• Grantmakers May Not Support Terrorism Preview | Full Text
• Foreign Grants Require Special Considerations Preview | Full Text
• Charities Must Take Care in Serving as Conduits Preview | Full Text
• The Uniform Management of Institutional Funds Act Sets Rules for Charitable Endowments Preview | Full Text
• Six Steps for Effective Internal Investigations Preview | Full Text
• Classify: Employee or Independent Contractor? Preview | Full Text
• E-mail Policies Can Reduce Risks of Liability Preview | Full Text
• Employment Record-Keeping Requirements Preview | Full Text
• What May You Ask in Employment Interview? Preview | Full Text
• Permanently Restricted Funds Should Be Designated As Permanently Restricted on Pa. Financial Statements
  Preview | Full Text
• Act 55 Defines 'Charity' Eligible for Exemption Preview | Full Text

Volunteers (2 articles)

• Federal Law Protects Nonprofit Volunteers Preview | Full Text
• Volunteer Contract Can Define Commitments Preview | Full Text

Activities Leading to, and Stemming From, Congressional Action (9 articles)

• IRS Provides Interim Guidance On Pension Act Provisions
  Preview | Full Text
• Grassley Questions Status Of Nonprofit Hospitals
  Preview | Full Text
• Congress Passes Charitable Reforms, Approves Limited Giving Incentives Preview | Full Text
• Senate Proposes Two Year Contribution Breaks, Permanent Limits on Deductions, DAFs and SOs Preview | Full Text
• Independent Sector’s Supplemental Report Proposes National Charitable Solicitation Registration Program Preview | Full Text
• Finance Committee Holds Another Hearing On Charity Governance,
  Ways to Cut Tax Gap Preview | Full Text
• Independent Sector Proposes Charity Reforms In Interim Report to
  Senate Finance Committee Preview | Full Text
• Charities Respond to Senate Committee With Varied Views on Proposed Reforms Preview | Full Text
• Senate Committee’s White Paper Proposes Vast Expansion of Federal Power Over Charities Preview | Full Text

Commentary (3 articles)

• Viguerie Challenges Waxman On Direct Mail Costs of Charities Preview | Full Text
• A $100 Billion Opportunity, or a Mirage? Preview | Full Text
• A Corporate Mentality in Charity Boardrooms? Hey, Bring It On Full Text

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