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	<title>CharityLawyer &#187; Arizona Nonprofit Corporations</title>
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	<description>Daily Dose of Nonprofit Law</description>
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		<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>
		<wfw:commentRss>http://charitylawyerblog.com/2012/01/17/forming-a-501c3-booster-club/feed/</wfw:commentRss>
		<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>
		<item>
		<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>
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		<title>Nonprofit Law Jargon Buster &#8211; Voting Members vs. Self-Perpetuating Boards</title>
		<link>http://charitylawyerblog.com/2011/04/26/nonprofit-law-jargon-buster-voting-members-vs-self-perpetuating-boards/</link>
		<comments>http://charitylawyerblog.com/2011/04/26/nonprofit-law-jargon-buster-voting-members-vs-self-perpetuating-boards/#comments</comments>
		<pubDate>Tue, 26 Apr 2011 16:50:06 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Arizona Nonprofit Corporations]]></category>
		<category><![CDATA[Articles]]></category>
		<category><![CDATA[Bylaws]]></category>
		<category><![CDATA[Forming a Non-profit Corporation]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1555</guid>
		<description><![CDATA[When considering whether to include voting members in a nonprofit corporation, it is important to understand that voting members of a nonprofit corporation are generally analogous to shareholders of a business corporation. Voting members have statutory rights under state law; therefore, it is important to clarify the right of members to avoid inadvertently creating a voting membership class and vesting ultimate control in the members when that is not your intention. Once a membership has been established, it may be difficult to eliminate, and it may be impossible without the consent of the members.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2011/04/26/nonprofit-law-jargon-buster-voting-members-vs-self-perpetuating-boards/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
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		<item>
		<title>Nonprofit Law Jargon Buster: What is Proxy Voting?</title>
		<link>http://charitylawyerblog.com/2011/02/28/nonprofit-law-jargon-buster-what-is-proxy-voting/</link>
		<comments>http://charitylawyerblog.com/2011/02/28/nonprofit-law-jargon-buster-what-is-proxy-voting/#comments</comments>
		<pubDate>Mon, 28 Feb 2011 13:39:45 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Bylaws]]></category>
		<category><![CDATA[Governance]]></category>
		<category><![CDATA[Proxy Voting]]></category>
		<category><![CDATA[Proxy Voting; Alternates; Roberts Rules of Order]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1479</guid>
		<description><![CDATA[Proxy voting is legal mechanism for a member of a voting body to delegate his or her voting right to another member of the voting body. In the context of nonprofit corporations, voting bodies include the board of directors as well as voting members. Some nonprofit corporations rely on proxy voting because it allows directors or members who have confidence in the judgment of other directors or members to vote for them and allows the voting body to convene a quorum of votes when it is difficult for all members of the voting body to attend. In proxy speak, the individual delegating his or her voting authority is referred to as the “principal” and the individual exercising the delegated voting authority is referred to as the “proxy” for the principal.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2011/02/28/nonprofit-law-jargon-buster-what-is-proxy-voting/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
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		<title>Nonprofit Business Planning &#8211; Steal All the Underpants!</title>
		<link>http://charitylawyerblog.com/2010/11/24/nonprofit-business-planning-seal-all-the-underpants/</link>
		<comments>http://charitylawyerblog.com/2010/11/24/nonprofit-business-planning-seal-all-the-underpants/#comments</comments>
		<pubDate>Wed, 24 Nov 2010 16:09:45 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Arizona Nonprofit Corporations]]></category>
		<category><![CDATA[Fiscal Sponsorship]]></category>
		<category><![CDATA[Form 1023]]></category>
		<category><![CDATA[Forming a Non-profit Corporation]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=1297</guid>
		<description><![CDATA[// As  a nonprofit lawyer, I spend a ludicrous amount of time talking people out of forming nonprofits. If founding a successful, impactful nonprofit were easy, everyone would be doing it!  Unfortunately, that logic does not deter the majority of prospective nonprofit founders that call our offices. Often what we read between the lines goes [...]]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2010/11/24/nonprofit-business-planning-seal-all-the-underpants/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Nonprofit Law Jargon Buster:  Social Welfare Organizations</title>
		<link>http://charitylawyerblog.com/2010/09/29/nonprofit-law-jargon-buster-social-welfare-organization/</link>
		<comments>http://charitylawyerblog.com/2010/09/29/nonprofit-law-jargon-buster-social-welfare-organization/#comments</comments>
		<pubDate>Wed, 29 Sep 2010 03:05:44 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Form 1024]]></category>
		<category><![CDATA[Forming a Non-profit Corporation]]></category>
		<category><![CDATA[Social Welfare Organizations]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=932</guid>
		<description><![CDATA[A social welfare organization is an nonprofit organization exempt under Code Section 501(c)(4). It is similar to a 501(c)(3) organization in that its income is generally exempt from tax and is subject to the same limits on private inurement and excessive payments to insiders. It is different, however, in that contributions to it are not deductible as charitable contributions and it is able to conduct unlimited lobbying activities. Section 501(c)(4) exempts:

    * nonprofit civic organizations operated exclusively for the promotion of social welfare; and
    * local associations of employees whose earnings are devoted to charitable, educational, or recreational purposes.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2010/09/29/nonprofit-law-jargon-buster-social-welfare-organization/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Arizona Law Change – New Small Raffle Exception</title>
		<link>http://charitylawyerblog.com/2010/08/01/arizona-law-change-%e2%80%93-new-small-raffle-exception/</link>
		<comments>http://charitylawyerblog.com/2010/08/01/arizona-law-change-%e2%80%93-new-small-raffle-exception/#comments</comments>
		<pubDate>Sun, 01 Aug 2010 18:08:33 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Arizona Nonprofit Corporations]]></category>
		<category><![CDATA[Arizona Nonprofit Lawyer]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=827</guid>
		<description><![CDATA[Arizona recently amended its gambling laws to make it easier for political organizations, political clubs, booster clubs, and civic clubs to hold small raffles. The changes to the law actually give political organizations, political clubs,  booster clubs, and civic clubs more leeway to conduct small raffles than most charitable organizations. Current Law.  Current law divides [...]]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2010/08/01/arizona-law-change-%e2%80%93-new-small-raffle-exception/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Nonprofit Bylaws: What to Include and What to Leave Out</title>
		<link>http://charitylawyerblog.com/2010/06/07/nonprofit-bylaws-what-to-include-and-what-to-leave-out-2/</link>
		<comments>http://charitylawyerblog.com/2010/06/07/nonprofit-bylaws-what-to-include-and-what-to-leave-out-2/#comments</comments>
		<pubDate>Mon, 07 Jun 2010 06:48:59 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Bylaws]]></category>
		<category><![CDATA[Governance]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=760</guid>
		<description><![CDATA[Too often, nonprofits include provisions  in their bylaws that are old-fashioned,  unnecessary, redundant, or that complicate rather than streamline governance.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2010/06/07/nonprofit-bylaws-what-to-include-and-what-to-leave-out-2/feed/</wfw:commentRss>
		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Nonprofit Bylaws: What to Include and What to Leave Out</title>
		<link>http://charitylawyerblog.com/2010/05/17/nonprofit-bylaws-what-to-include-and-what-to-leave-out/</link>
		<comments>http://charitylawyerblog.com/2010/05/17/nonprofit-bylaws-what-to-include-and-what-to-leave-out/#comments</comments>
		<pubDate>Sun, 16 May 2010 23:34:41 +0000</pubDate>
		<dc:creator>Ellis Carter</dc:creator>
				<category><![CDATA[Bylaws]]></category>
		<category><![CDATA[Nonprofit Bylaws]]></category>

		<guid isPermaLink="false">http://charitylawyerblog.com/?p=709</guid>
		<description><![CDATA[It is important to take a thoughtful approach when drafting or revising bylaws. Boards and board committees sometimes spend months or even years trying to draft the perfect set of bylaws . Too often, they look to bylaws of other nonprofit organizations or samples gleaned from the Internet with no regard to whether the bylaws match the structure and style of the organization or comply with state and federal law.  Unfortunately, this approach usually leads to confusion, delay, and conflict on the board. The better practice is to work with a knowledgeable attorney from the beginning, starting with a compliant template,  and tailoring it to the needs of your organization.]]></description>
		<wfw:commentRss>http://charitylawyerblog.com/2010/05/17/nonprofit-bylaws-what-to-include-and-what-to-leave-out/feed/</wfw:commentRss>
		<slash:comments>3</slash:comments>
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