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Get Ready for Giving Tuesday
What is Giving Tuesday? Giving Tuesday is celebrated the week after Thanksgiving and has become a time for Americans to share their good fortune by
What is an Unincorporated Nonprofit Association?
An unincorporated association” means a group of people who act together in a joint enterprise and for a common purpose.
Voting by Unanimous Written Consent
Occasionally, urgent board action is required yet it is not possible or practical to have the board meet in person or even over the telephone. In these cases, most states permit the board members to conduct official business by signing a unanimous written consent.
Taking Over An Existing Nonprofit
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.
Charitable Gambling in Arizona
Charitable Gambling in Arizona is a popular fundraising tool. However, charitable gaming in Arizona can easily violate Arizona’s gaming laws. Nonprofit organizations can raise money
IRS Provides Guidance for LLCs Seeking 501(c)(3) Status
The IRS has issued Notice 2021-56 outlining the requirements that LLCs seeking 501(c)(3) status must meet to be recognized as tax-exempt by the IRS. These
International Charity Fraud Awareness Week 2021
This week is International Charity Fraud Awareness Week is organized by a global coalition of charities, regulators, law enforcement agencies, representative and umbrella organizations, and
What is a Consent Agenda?
A consent agenda is a practice of bundling routine matters into one board vote to free up a nonprofit board’s meeting time to focus on
Ban on Campaign Intervention for 501(c)(3)s
In recent years, there has been some confusing activity around the rules governing campaign intervention for 501(c)(3)s. Nonprofits operating under I.R.C. 501(c)(3) are obligated to
Amending Contracts
Whether due to changes or unforeseen circumstances, nonprofits amending contracts must take care to comply with the terms of the agreement and applicable law. The term
The Trouble with Voting Members
Many nonprofits, especially older nonprofits, have voting members that retain the power to elect board members. For some groups – like golf clubs and trade associations
Why Start a Private Foundation?
With the popularity and ease of donor advised funds, why do some donors still choose to start a private foundation to conduct their charitable giving?
Providing Acknowledgements for Nonprofit Event Sponsorship
Nonprofit sponsorships are common but the correct way to provide acknowledgements for nonprofit event sponsorship is not well understood. Fundraising galas, breakfasts, golf tournaments, and
Non-Board Members on Board Committees
In the majority of nonprofit organizations, Board members are unpaid volunteers. They are often selected to serve because of their professional skills and prominence in
The Pros and Cons of Proxy Voting for Nonprofits
Proxy voting is rising in popularity due to the pandemic. Now more than ever, there are times when directors and/or members can’t attend a meeting