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	<title>CharityLawyer</title>
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	<link>http://charitylawyerblog.com</link>
	<description>Daily Dose of Nonprofit Law</description>
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		<title>IRS Releases New Online Search Tool</title>
		<link>http://charitylawyerblog.com/2012/01/21/irs-releases-new-online-search-tool/</link>
		<comments>http://charitylawyerblog.com/2012/01/21/irs-releases-new-online-search-tool/#comments</comments>
		<pubDate>Sat, 21 Jan 2012 17:43:35 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[I.R.S.]]></category>
		<category><![CDATA[Tax Alert]]></category>

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		<description><![CDATA[The IRS launched a new online search tool, Exempt Organizations Select Check, to help users more easily find information about tax-exempt organizations]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2012/01/21/irs-releases-new-online-search-tool/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Forming a 501(c)(3) Booster Club</title>
		<link>http://charitylawyerblog.com/2012/01/17/forming-a-501c3-booster-club/</link>
		<comments>http://charitylawyerblog.com/2012/01/17/forming-a-501c3-booster-club/#comments</comments>
		<pubDate>Tue, 17 Jan 2012 19:04:02 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Application for Exemption]]></category>
		<category><![CDATA[Form 1023]]></category>
		<category><![CDATA[Forming a Non-profit Corporation]]></category>
		<category><![CDATA[Private Inurement v. Private Benefit]]></category>
		<category><![CDATA[Threats to Exemption]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1961</guid>
		<description><![CDATA[Section 501(c)(3) of the Internal Revenue Code allows for tax exemption for organizations organized and operated to foster national or international amateur sports competition so long as no part of the net earnings inure to the benefit of any private shareholder or individual.  A parent run booster club must be organized so that it benefits the entire class of athletes or participants and does not benefit certain individuals over others.]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Start-up Nonprofits Beware: Ensure your Tax Preparer is Registered with the IRS</title>
		<link>http://charitylawyerblog.com/2012/01/10/start-up-nonprofits-beware-ensure-your-tax-preparer-is-registered-with-the-irs/</link>
		<comments>http://charitylawyerblog.com/2012/01/10/start-up-nonprofits-beware-ensure-your-tax-preparer-is-registered-with-the-irs/#comments</comments>
		<pubDate>Tue, 10 Jan 2012 23:44:11 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Application for Exemption]]></category>
		<category><![CDATA[Form 1023]]></category>
		<category><![CDATA[Form 1024]]></category>
		<category><![CDATA[Forming a Non-profit Corporation]]></category>
		<category><![CDATA[I.R.S.]]></category>
		<category><![CDATA[Tax Alert]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1955</guid>
		<description><![CDATA[Charities should be aware that it is now illegal for anyone to receive compensation for preparing a return for someone else if they have not obtained a PTIN from the IRS first; a paid preparer who is not registered with the IRS is perpetrating fraud. If a charity chooses to work with an unregistered paid preparer, it opens itself up to IRS scrutiny and, possibly, denial of tax exemption plus additional attorneys’ fees to resolve any issues arising from the initial filing. Charities also need to keep in mind that the organization, regardless of whether or not a paid preparer was used, is ultimately responsible for the information in it's exemption application.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2012/01/10/start-up-nonprofits-beware-ensure-your-tax-preparer-is-registered-with-the-irs/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
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		<title>Nonprofits that Fail to Timely File Form 990 May Face Steep Penalties</title>
		<link>http://charitylawyerblog.com/2012/01/03/nonprofits-that-fail-to-timely-file-form-990-may-face-steep-penalties/</link>
		<comments>http://charitylawyerblog.com/2012/01/03/nonprofits-that-fail-to-timely-file-form-990-may-face-steep-penalties/#comments</comments>
		<pubDate>Wed, 04 Jan 2012 00:14:32 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Form 990]]></category>
		<category><![CDATA[I.R.S.]]></category>
		<category><![CDATA[Late Filing Penalties]]></category>

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		<description><![CDATA[Fortunately, for nonprofits with reasonable cause for filing late, there is a silver lining. Code Section 6652(c)(3) provides that penalties assessed for late filing may be waived when the late filing was due to “reasonable cause.” Accordingly, the IRS will consider waiving the penalties (but not the interest) where the organization can prove the late filing was due to reasonable cause. ]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Treasury Reports to Congress on SOs and DAFs</title>
		<link>http://charitylawyerblog.com/2011/12/27/treasury-report-to-congress-on-sos-and-dafs/</link>
		<comments>http://charitylawyerblog.com/2011/12/27/treasury-report-to-congress-on-sos-and-dafs/#comments</comments>
		<pubDate>Tue, 27 Dec 2011 19:20:51 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Donor Advised Fund]]></category>
		<category><![CDATA[Supporting Organization]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1939</guid>
		<description><![CDATA[With regard to distribution requirements that would impose a minimum distribution for DAFs and SOs like that imposed on private foundations, the Treasury study found that the average payout rate for Aggregate DAFs in 2006 (the first year the data was available) was 9.3% of assets. The payout rate for other DAFs was similar to or above the average. Compared with data indicating a payout rate for private foundations just about 5%, the Treasury concluded that a distribution requirement is unnecessary as DAFs already distribute above the 5%minimum for private foundations. The Treasury did note however, that a definitive conclusion could not be made with only one year of data so further research will be necessary to determine if a distribution requirement will be necessary in the future.]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Yes Virginia, Nonprofit Directors Really Can be Held Liable for An Insolvent Nonprofit’s Debts</title>
		<link>http://charitylawyerblog.com/2011/12/14/yes-virginia-nonprofit-directors-really-can-be-held-liable-for-insolvent-nonprofit%e2%80%99s-debts/</link>
		<comments>http://charitylawyerblog.com/2011/12/14/yes-virginia-nonprofit-directors-really-can-be-held-liable-for-insolvent-nonprofit%e2%80%99s-debts/#comments</comments>
		<pubDate>Wed, 14 Dec 2011 08:44:13 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Governance]]></category>
		<category><![CDATA[Oversight]]></category>
		<category><![CDATA[Why boards fail]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1924</guid>
		<description><![CDATA[When serving as a director or an officer of a nonprofit organization, a director’s duties shall be discharged: (i) in good faith; (ii) with the care an ordinarily prudent person in a like position would exercise under similar circumstances; and (iii) in a manner the director reasonably believes to be in the best interests of the corporation. These duties are owed not only to the corporation, but also to its creditors.  In discharging duties, a director is entitled to rely on information, opinions, reports or statements, including financial statements and other financial data, if prepared or presented by one or more officers or employees of the corporation whom the director reasonably believes are reliable and competent in the matters presented as well as certain experts and committees. However, a director is not acting in good faith if the director has knowledge concerning the matter in question that makes otherwise permissible reliance on others unwarranted.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2011/12/14/yes-virginia-nonprofit-directors-really-can-be-held-liable-for-insolvent-nonprofit%e2%80%99s-debts/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
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		<title>Nonprofit Startups: Repurposing An Existing Nonprofit</title>
		<link>http://charitylawyerblog.com/2011/12/06/nonprofitstartups-repurposing-an-existing-nonprofit/</link>
		<comments>http://charitylawyerblog.com/2011/12/06/nonprofitstartups-repurposing-an-existing-nonprofit/#comments</comments>
		<pubDate>Tue, 06 Dec 2011 10:03:15 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Application for Exemption]]></category>
		<category><![CDATA[Arizona Nonprofit Corporations]]></category>
		<category><![CDATA[Articles]]></category>
		<category><![CDATA[Bylaws]]></category>
		<category><![CDATA[Form 1023]]></category>
		<category><![CDATA[Forming a Non-profit Corporation]]></category>
		<category><![CDATA[Non-profit Incorporation]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1915</guid>
		<description><![CDATA[Often prospective clients call us wanting to know whether we know of any dormant nonprofits that are going out of business that they could take over. The idea is that taking over an existing entity avoids the hassle and expense of incorporation, creating a governance structure and obtaining tax-exempt status for a brand new entity. Presumably, a new board of directors would be substituted in place of the old board and new officers would be elected.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2011/12/06/nonprofitstartups-repurposing-an-existing-nonprofit/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Ballots and Propositions – Don’t Forget About Campaign Finance Laws!</title>
		<link>http://charitylawyerblog.com/2011/11/18/ballots-and-propositionsdon%e2%80%99t-forget-about-campaign-finance-laws/</link>
		<comments>http://charitylawyerblog.com/2011/11/18/ballots-and-propositionsdon%e2%80%99t-forget-about-campaign-finance-laws/#comments</comments>
		<pubDate>Fri, 18 Nov 2011 07:42:25 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Campaign Finance Laws]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1905</guid>
		<description><![CDATA[Initiatives and propositions can create a sneaky trap for the unwary charitable organization because while there are no candidates involved, campaign finance laws typically apply to express advocacy for or against a ballot initiative or proposition. Whether such communications are made for the purpose of influencing an election depends on whether the communications constitute “express advocacy”.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2011/11/18/ballots-and-propositionsdon%e2%80%99t-forget-about-campaign-finance-laws/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
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		<title>Crucial Action Needed to Preserve the Charitable Deduction</title>
		<link>http://charitylawyerblog.com/2011/11/08/crucial-action-needed-to-preserve-the-nonprofit-charitable-deduction/</link>
		<comments>http://charitylawyerblog.com/2011/11/08/crucial-action-needed-to-preserve-the-nonprofit-charitable-deduction/#comments</comments>
		<pubDate>Wed, 09 Nov 2011 06:05:34 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Charitable Deductions]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1891</guid>
		<description><![CDATA[We have urgent developments unfolding in Washington. Word tonight from Tim Delaney, head of the National Council of Nonprofits in Washington D.C., is that the Republicans may be willing to agree with a deal that would throw nonprofits under the bus. They may give up even more of the charitable tax deduction than we thought. They might even eliminate it for wealthy tax payers.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2011/11/08/crucial-action-needed-to-preserve-the-nonprofit-charitable-deduction/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
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		<title>Small Change Could Spell Big Relief for Small Arizona Nonprofits</title>
		<link>http://charitylawyerblog.com/2011/11/08/small-change-could-spell-big-relief-for-small-arizona-nonprofits/</link>
		<comments>http://charitylawyerblog.com/2011/11/08/small-change-could-spell-big-relief-for-small-arizona-nonprofits/#comments</comments>
		<pubDate>Wed, 09 Nov 2011 00:07:29 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Form 990]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1886</guid>
		<description><![CDATA[simple change in Arizona law would sync the state and federal information return processes, allowing a more simplified filing for small Arizona nonprofits with gross income between $25,000 and $50,000. The purpose of the recent change in federal requirements was to ease the burden of the annual filing for small nonprofits. To reconcile Arizona law with the Federal law, the Arizona legislature need only amend ARS §43-1242 C. 1 to read as follows:

“Need not file it if its gross income does not exceed fifty thousand dollars.”]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2011/11/08/small-change-could-spell-big-relief-for-small-arizona-nonprofits/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
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