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	<title>CharityLawyer</title>
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	<link>http://charitylawyerblog.com</link>
	<description>Daily Dose of Nonprofit Law</description>
	<lastBuildDate>Mon, 14 May 2012 21:55:44 +0000</lastBuildDate>
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		<title>IRS Study Indicates Good Nonprofit Governance Leads to Better Tax Compliance</title>
		<link>http://charitylawyerblog.com/2012/05/14/irs-study-indicates-good-nonprofit-governance-leads-to-better-tax-compliance/</link>
		<comments>http://charitylawyerblog.com/2012/05/14/irs-study-indicates-good-nonprofit-governance-leads-to-better-tax-compliance/#comments</comments>
		<pubDate>Mon, 14 May 2012 21:51:56 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Conflicts of Interest]]></category>
		<category><![CDATA[Form 990]]></category>
		<category><![CDATA[Governance]]></category>
		<category><![CDATA[I.R.S.]]></category>
		<category><![CDATA[Oversight]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=2093</guid>
		<description><![CDATA[The IRS has released preliminary results from their study of tax-exempt organizations’ governance practices. As expected, the preliminary findings suggest that organizations with good governance policies are more likely to comply with tax laws. On April 19, Lois Lerner, the Director of the IRS’ Tax-Exempt and Government Entities Division, spoke on this issue at a [...]]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2012/05/14/irs-study-indicates-good-nonprofit-governance-leads-to-better-tax-compliance/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Nonprofit Law Jargon Buster: What is a Consent Agenda</title>
		<link>http://charitylawyerblog.com/2012/05/03/nonprofit-law-jargon-buster-what-is-a-consent-agenda/</link>
		<comments>http://charitylawyerblog.com/2012/05/03/nonprofit-law-jargon-buster-what-is-a-consent-agenda/#comments</comments>
		<pubDate>Thu, 03 May 2012 23:20:06 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Governance]]></category>
		<category><![CDATA[Meeting Minutes and Consents]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=2090</guid>
		<description><![CDATA[A consent agenda is the practice of bundling routine matters into one board vote to free up board meeting time to focus on the substantive issues facing the organization. Because every board action must be agreed upon and documented in the board meeting minutes, time is frequently wasted discussing and approving actions such as the [...]]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2012/05/03/nonprofit-law-jargon-buster-what-is-a-consent-agenda/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Self-Declared Exempt Organizations – A Guide to Ensure IRS Compliance</title>
		<link>http://charitylawyerblog.com/2012/04/10/self-declared-exempt-organizations-a-guide-to-ensure-irs-compliance/</link>
		<comments>http://charitylawyerblog.com/2012/04/10/self-declared-exempt-organizations-a-guide-to-ensure-irs-compliance/#comments</comments>
		<pubDate>Tue, 10 Apr 2012 16:19:20 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Application for Exemption]]></category>
		<category><![CDATA[Form 1024]]></category>
		<category><![CDATA[I.R.S.]]></category>
		<category><![CDATA[Nonprofit Campaign Activiites]]></category>
		<category><![CDATA[Nonprofit Lobbying]]></category>
		<category><![CDATA[Social Welfare Organizations]]></category>
		<category><![CDATA[Unrelated Business Income Tax]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=2084</guid>
		<description><![CDATA[In its 2012 workplan, the IRS announced it will be paying closer attention to self-declared 501(c)(4), (c)(5) and (c)(6) organizations. These groups include social welfare organizations; labor, agricultural and horticultural groups; as well as business leagues and chambers of commerce. Such organizations consider themselves to be tax-exempt because of the nature of their activities, but [...]]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2012/04/10/self-declared-exempt-organizations-a-guide-to-ensure-irs-compliance/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Toyota Announces Return of 100 Cars for Good Program!</title>
		<link>http://charitylawyerblog.com/2012/03/23/toyota-announces-return-of-100-cars-for-good-program/</link>
		<comments>http://charitylawyerblog.com/2012/03/23/toyota-announces-return-of-100-cars-for-good-program/#comments</comments>
		<pubDate>Fri, 23 Mar 2012 18:26:50 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Arizona Nonprofit Corporations]]></category>
		<category><![CDATA[Time Sensitive Information]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=2081</guid>
		<description><![CDATA[Toyota USA is beginning the second run of its widely successful philanthropic program, 100 Cars for Good, where Toyota will award up to 100 vehicles over the course of 100 days to 100 U.S. nonprofits (eligible 501c3 organizations nonprofit Native American or Alaskan tribes with sovereignty). The application submission period ends on March 26th, so be sure your [...]]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2012/03/23/toyota-announces-return-of-100-cars-for-good-program/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Sandy Deja&#8217;s 2012 Update of Prepare Your Own 501(c)(3) Application</title>
		<link>http://charitylawyerblog.com/2012/03/08/sandy-dejas-2012-update-of-prepare-your-own-501c3-application/</link>
		<comments>http://charitylawyerblog.com/2012/03/08/sandy-dejas-2012-update-of-prepare-your-own-501c3-application/#comments</comments>
		<pubDate>Thu, 08 Mar 2012 15:43:16 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Application for Exemption]]></category>
		<category><![CDATA[Form 1023]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=2032</guid>
		<description><![CDATA[In 2010, I blogged about Sandy Deja’s ebook, Prepare Your Own 501(c)(3) Application. Ms. Deja has recently updated her popular guide to tackling the exemption process. While not much has changed with the application itself (something Ms. Deja notes may not be true much longer), much has changed in the nonprofit world in the past few years.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2012/03/08/sandy-dejas-2012-update-of-prepare-your-own-501c3-application/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Form 990 Filing Requirements Reminder</title>
		<link>http://charitylawyerblog.com/2012/03/06/form-990-%e2%80%93-threshold-requirements-reminder/</link>
		<comments>http://charitylawyerblog.com/2012/03/06/form-990-%e2%80%93-threshold-requirements-reminder/#comments</comments>
		<pubDate>Tue, 06 Mar 2012 20:24:16 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Form 990]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=2016</guid>
		<description><![CDATA[As the time for calendar year nonprofits to file their annual tax return approaches, many nonprofits will need to remember which Form 990 their organization is required to file. As a refresher, the threshold requirements a different for each organization and depend on both revenue and assets.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2012/03/06/form-990-%e2%80%93-threshold-requirements-reminder/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS 2012 Work Plan &#8211; What&#8217;s New for Nonprofits</title>
		<link>http://charitylawyerblog.com/2012/02/27/irs-2012-work-plan-whats-new-for-nonprofits/</link>
		<comments>http://charitylawyerblog.com/2012/02/27/irs-2012-work-plan-whats-new-for-nonprofits/#comments</comments>
		<pubDate>Mon, 27 Feb 2012 19:03:32 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Disaster Relief]]></category>
		<category><![CDATA[Foreign Aid]]></category>
		<category><![CDATA[Form 990]]></category>
		<category><![CDATA[Governance]]></category>
		<category><![CDATA[I.R.S.]]></category>
		<category><![CDATA[Nonprofit Campaign Activiites]]></category>
		<category><![CDATA[Private Foundation]]></category>
		<category><![CDATA[Unrelated Business Income Tax]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=2011</guid>
		<description><![CDATA[Each year, the IRS publishes a report detailing what its focus will be regarding nonprofit organizations and compliance during the year to come. The following are some of the highlights from the 2012 Exempt Organizations Work Plan.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2012/02/27/irs-2012-work-plan-whats-new-for-nonprofits/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Choosing a Fiscal Sponsor</title>
		<link>http://charitylawyerblog.com/2012/02/17/choosing-a-fiscal-sponsor-in-light-of-international-humanities-center-scandal/</link>
		<comments>http://charitylawyerblog.com/2012/02/17/choosing-a-fiscal-sponsor-in-light-of-international-humanities-center-scandal/#comments</comments>
		<pubDate>Fri, 17 Feb 2012 19:08:39 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Arizona Nonprofit Corporations]]></category>
		<category><![CDATA[Fiscal Sponsorship]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1995</guid>
		<description><![CDATA[A fiscal sponsorship is often a great idea for small charities that do not have the resources to apply for their own tax-exempt status. It allows them to receive tax deductible donations from donors to accomplish their mission without having to expend their resources on administrative duties. However, as the recent International Humanities Center scandal has shown, it can be dangerous to get into bed with a fiscal sponsor without first performing some basic due diligence.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2012/02/17/choosing-a-fiscal-sponsor-in-light-of-international-humanities-center-scandal/feed/</wfw:commentRss>
		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Mechanics of a Nonprofit Merger</title>
		<link>http://charitylawyerblog.com/2012/02/10/mechanics-of-a-nonprofit-merger/</link>
		<comments>http://charitylawyerblog.com/2012/02/10/mechanics-of-a-nonprofit-merger/#comments</comments>
		<pubDate>Fri, 10 Feb 2012 18:19:47 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Acquisition]]></category>
		<category><![CDATA[Collaboration]]></category>
		<category><![CDATA[Governance]]></category>
		<category><![CDATA[Merger]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1992</guid>
		<description><![CDATA[Merger proposals are being prompted by reduction of funding sources, the tight economy, the need for succession planning and a desire to consolidate expenses and increase capacity. Also, many funders prefer to deal with fewer providers of the same programs or services and encourage mergers and other forms of collaboration to reduce overhead and increase capacity. There are special challenges for nonprofits considering a merger. Factors, such as increased capacity and cost savings, drive the deal. Because these benefits can be more difficult to quantify, a proposed merger can feel threatening to a nonprofit board who feels they may lose power and influence. ]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2012/02/10/mechanics-of-a-nonprofit-merger/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>An Important Heads Up for Charities: The 2011 Form 990</title>
		<link>http://charitylawyerblog.com/2012/02/06/an-important-heads-up-for-charities-the-2011-form-990/</link>
		<comments>http://charitylawyerblog.com/2012/02/06/an-important-heads-up-for-charities-the-2011-form-990/#comments</comments>
		<pubDate>Mon, 06 Feb 2012 19:05:40 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Form 990]]></category>
		<category><![CDATA[I.R.S.]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1987</guid>
		<description><![CDATA[The final Form 990 for the 2011 tax year has been released by the IRS and includes a few significant changes that charities should be aware of. ]]></description>
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		<slash:comments>0</slash:comments>
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