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 | Administration
| Volunteers | Articles
of Incorporation & Bylaws | Commentary
| Activities Leading to Congressional Action
Qualification for Federal Exemption (14 articles)
- Co-venturing Can Benefit Both Business and Charity But May Be Regulated By Disclosure Laws Preview | Full Text
- 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)
- Supporting Organizations Qualify As Public Charities Preview | Full Text
- New Schedule A Reflects Change in Public Support Rules Preview | Full Text
- 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
Tax Reporting (13 articles)
- IRS Finds Unrelated Business Income, Unreported Compensation in College Study
Preview | Full Text - IRS Says No Need for More Reform On Donor Advised Funds, Supporting Orgs
Preview | Full Text - IRS Issues Procedures To Recover Lost Exemption
Preview | Full Text - IRS Announces One-Time Relief For Small Nonprofits Failing to File
Preview | Full Text - New “Core Form” 990 Presents Revised Look for Nonprofit Finances--Part I-VII
Preview | Full Text - New Form 990 Will Greatly Expand Reporting Requirements for Nonprofits
Preview | Full Text - 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 (18 articles)
- Top Ten Policies and Practices for Nonprofit Organizations
Preview | Full Text - 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 (3 articles)
- Sole Member Bylaws Can Protect Founder of Nonprofit
Preview | Full Text - 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 (13 articles)
- Educational Institutions Not Totally Exempt From State Charitable Solicitation Registration Preview | Full Text
- 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 (17 articles)
- Permanently Restricted Assets Should Be Classified as Permanently Restricted Under UPMIFA Preview | Full Text
- Nonprofits Must Deal With Religiously Diverse Workplace
Preview | Full Text - Final 403(b) Regulations Will Require Changes By End of Year
Preview | Full Text (free) - 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 (5 articles)
- Governance-A Tale of Good Intentions Full Text
- Check List For Dealing With Tough Economic Times Full
Text
- 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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