CATEGORY
Group Exemption
Starting a nonprofit

What is a Group Exemption?

The group exemption permits a central or parent organization to certify that each subordinate qualifies for exemption and to include it under its umbrella for tax-exemption purposes. The process is designed to reduce paperwork for both taxpayers and the IRS where affiliated entities are similar in their purpose, structure and operations.

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Arizona Entity Restructuring Act
Nonprofit Mergers, Acquisitions, and Affiliations

The Arizona Entity Restructuring Act

Prior to passage of AREA, an entity seeking to change its structure likely had to undergo a multi-step transaction to accomplish its goal. AREA permits direct conversions and makes clear that it applies to all entity types (corporations, nonprofits, benefit corporations, LLCs, partnerships, etc.).

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Businessman Stop Domino Effect. Risk Management and Insurance Concept
Starting a nonprofit

Top Five Nonprofit Legal Risks

Too often, we see nonprofits signing contracts that are presented to them by vendors without appropriate legal review. Many vendors use form contracts that are extremely one sided in the vendor’s favor on the theory that many clients will sign whatever is given to them without scrutinizing the terms.

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CharityLawyer
News and Avoiding Scams

Best of CharityLawyer 2014

At the end of each year we like to look back at our most popular posts to evaluate what our readers are finding most interesting and useful on the blog. What follows is a list of CharityLawyer’s Top 10 posts for 2014 measured by page views

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Arizona Benefit Corporation
Starting a nonprofit

Here Comes the Arizona Benefit Corporation

Going into effect January 1, 2015, the Arizona benefit corporation statute will enable entrepreneurs to form a corporation unlike anything Arizona has seen before. Benefit corporations enable social entrepreneurs to create a corporate structure requiring the corporation to create a general public benefit. As with anything new, its details are untested and some confusion surrounds it. Below we dig into the statute and detail what you will and will not be able to do in 2015.

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Quid Pro Quo Gifts
Fundraising Regulation

Quid Pro Quo Gifts – Valuing Benefits Provided to Donors

The nonprofit should not estimate the value of a donor’s non-cash contribution. The nonprofit is under no obligation to appraise the value of a contribution and should not attempt to do so. The burden of valuing the contribution rests solely on the donor.

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School Discipline Policies
Governance

Student Discipline Policies and the Dept of Ed’s Office for Civil Rights

The Guidance is clear “ charter schools must have nondiscriminatory student discipline policies implemented in a nondiscriminatory manner. The Guidance draws a distinction familiar in the area of employment law: disparate treatment and disparate impact. Under Title IV and VI of the Civil Rights Act as well as under Arizona law, charter schools must create and enforce a nondiscriminatory student discipline policy.

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