CATEGORY
Nonprofit Coup d'Etat
Governance

Nonprofit Coup d’Etat

Did you know nonprofits could be vulnerable to a nonprofit coup d’etat? We are used to hearing about hostile takeovers of for-profit companies but a

Read More »
October 25, 2010 No Comments

Social Welfare Organizations

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.

Read More »
September 29, 2010 No Comments

Social Enterprise in Action

The Marc Center is a thriving, creative and innovative nonprofit that is thinking strategically about how to achieve its mission through both nonprofit and for-profit ventures that provide vocational opportunities for its clients. The Marc Center is providing vocational opportunities in the areas of food service, packaging services, mailing, filing, and other low tech vocations. During my visit, I had a delicious lunch at a Banner Health facility where a Marc Center of Mesa subsidiary is in charge of food service and even provides catering. Across the country, ventures like these are commonly referred to as double bottom line “social enterprises” because they are making money and fulfilling a social mission at the same time.

Read More »
September 4, 2010 No Comments

Nonprofit Law Jargon Buster: The Commensurate Test

Essentially, the commensurate test requires 501(c)(3) organizations to conduct charitable activities commensurate in scope with their resources. The idea is that donors fund charities to do charitable works, not to amass a fortune with no clear plan of how the funds will be spent.

Read More »
August 16, 2010 No Comments

Small Tax Exempt Organizations: Extension of Time to File Delinquent Form 990s

Two types of relief are available for small exempt organizations – a filing extension for the smallest organizations required to file Form 990-N, Electronic Notice (e-Postcard), and a Voluntary Compliance Program for small organizations eligible to file Form 990-EZ , Short Form Return of Organization Exempt From Income Tax. Small organizations required to file Form 990-N simply need to go to the IRS website, supply the eight information items called for on the form, and electronically file it by Oct. 15, 2010.

Under the Voluntary Compliance Program, larger tax-exempt organizations eligible to file Form 990-EZ (but not eligible to file Form 990-N) must file their delinquent annual information returns by October 15 and pay a compliance fee which is between $100 and $500 depending upon the organization’s revenues. Details about the VCP are on the IRS website , along with frequently asked questions.

Read More »
July 27, 2010 No Comments

How to Keep your Non-Profit Compliant in All 50 States

Most states require you to register your organization if you solicit donations from their residents. Many states also require registration if your organization collects substantial or ongoing donations from their residents, even if you aren’t specifically targeting donors in that state. Download our comprehensive list of each state’s requirements.

Yes, I want my free download!
Charity Lawyer
CharityLawyer Blog offers plain language explanations of complex nonprofit law concepts, discussions of current events and links to valuable resources for nonprofits.
Facebook-f Twitter Linkedin-in
Search
Stay in Touch!
Name(Required)
This field is for validation purposes and should be left unchanged.

The CharityLawerBlog is brought to you by Caritas Law Group. | Site By: Liquis Digital

All Rights Reserved © 2025

Scroll to Top
FREE DOWNLOAD

How to Start a Non-Profit Organization

Download our free guide to learn about the many elements needed to run a successful nonprofit organization, as well as how to avoid common pitfalls and mistakes.

FREE DOWNLOAD