Hurwit & Associates

Legal counsel for philanthropy and the nonprofit sector

Browse our Table of Contents

• Starting Up: Nonprofit & Foundation Basics
  • Tax-Exempt Organization Reference Chart
    
  • 
  • Starting a Nonprofit Organization
  • 
  • Family Foundation Pros & Cons
  • 
  • Applying for Exempt Status
  • 
  • Form 1023 FAQ
  • 
  • Q & A
• State-by-State: Filings, Compliance & Statutes
  • Initial Compliance
    • Select a State Alabama Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming
  • Annual Compliance
    • Select a State Alabama Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming
  • State Statutes
    • Select a State Alabama Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming
• International Philanthropy & NGOs
  • International Grantmaking
  • 
  • US vs. UK Giving
  • 
  • Challenges of US Fundraising
  • 
  • Transatlantic Gifts
  • 
  • Tax Deductibility of Charitable Gifts
  • 
  • UK Endowment Funds
  • 
  • Legal Responsibilities of US "Friends" Organizations
  • 
  • Governance & Stewardship
  • 
  • US "Friends" Organizations
  • 
  • US "Friends" Organizations - Misconceptions
• Canada: Filings, Compliance & Statutes
  • Initial Compliance
    • Select a Province Alberta British Columbia Manitoba Nova Scotia Ontario
  • Annual Compliance
    • Select a Province Alberta British Columbia Manitoba Nova Scotia Ontario
  • Provincial Statutes
    • Select a Province Alberta Societies Alberta Religious Soc. Alberta Nonprofit Corp. British Columbia Manitoba New Brunswick Newfoundland & Labrador NW Territories Nova Scotia Ontario Prince Edward Island Quebec Saskatchewan
• Nonprofit Organizational Charts
  • Tax-Exempt Organization Reference Chart
    
  • 
  • Traditional Nonprofit Organizational Structure
  • 
  • Traditional Organizational Structure of Foundations
  • 
  • Methods of Appointment to Nonprofit & Foundation Boards
  • 
  • Honorary & Adjunct Boards
  • 
  • Nonprofit Structure with Advocacy & Commercial Components - Version A
  • 
  • Nonprofit Structure with Advocacy & Commercial Components - Version B
• Mergers, Affiliations & Re-Organizations
  • Four Basic Models of Affiliation
  • 
  • Q & A
  • 
• Nonprofit Governance, Boards & Bylaws
  • Outline of Board Roles & Responsibilities
  • 
  • Governance & Stewardship
  • 
  • Conflict of Interest Policies
  • 
  • Sample Bylaw Provision: Indemnification
  • 
  • Board Meeting Dynamics
  • 
  • Nonprofit Strategic Planning
  • 
  • Board Roles & Expectations
  • 
  • Q & A: Bylaws & Members
  • 
  • Q & A
  • 
  • Alliance for Charitable Reform
  • 
  • Panel on the Nonprofit Sector
  • 
  • U.S. Senate Finance Committee - 2004 Discussion Draft
• Nonprofit Financial Accountability & Sarbanes Oxley
  • Sarbanes-Oxley and Nonprofit Organizations
  • 
  • Checklist for Nonprofit Accountability
  • 
  • Sarbanes-Oxley - Checklist for Charities and Foundations
  • 
  • Sarbanes Oxley - Implications for Nonprofits
  • 
  • Standards for Charity Accountability
  • 
  • Financial Accountability and Audit Committees
  • 
  • California Nonprofit Integrity Act of 2004
• Liability, Risk Management & Insurance
  • Outline of Risks & Protections
  • 
  • Protecting Your Tax-Exempt Status
  • 
  • Sample Bylaw Provision: Conflicts of Interest
  • 
  • Sample Bylaw Provision: Indemnification
  • 
  • MA Data Security Law Requirements
  • 
  • Q & A
  • 
  • Nonprofit Risk Management Center
  • 
  • Risk Management Resource Center
• Tax Exemption
  • Protecting Your Tax-Exempt Status
  • 
  • Legal Perspectives for Nonprofit Managers
  • 
  • Compliance Guide for 501(c)(3) Public Charities
  • 
  • Compliance Guide for 501(c)(3) Private Foundations
  • 
  • Compliance Guide for Tax-Exempt Organizations
  • 
  • IRS Public Disclosure Requirements
  • 
  • Q & A
• Executive Compensation & Intermediate Sanctions
  • Overview & Checklist
  • 
  • IRS Excess Benefits Article
  • 
  • Q & A
• Lobbying & Advocacy
  • 501(c) Organizations & Political Activities
  • 
  • Lobbying & 501(c)(4) Primer
  • 
  • Revenue Ruling 2004-6
  • 
  • Alliance for Justice
  • 
  • Q & A
• The Nonprofit Entrepreneur
  • Entrepreneurial Museum
  • 
  • Intellectual Property
  • 
  • Trends & Predictions
  • 
  • Revenue Ruling 2004-51
  • 
  • Q & A
• Taxation of Unrelated Business Income
  • UBIT: A Food & Facilities Tax Primer
  • 
  • Taxation of Unrelated Business Income
  • 
  • Q & A
• Fundraising
  • US Fundraising from Britain
  • 
  • Foundation Giving
  • 
  • Fundraising Mistakes
  • 
  • Heroes & Villains
  • 
  • Restricted Gifts
  • 
  • Transatlantic Gifts
  • 
  • Fundraising on the Internet
  • 
  • Fundraising Letters
  • 
  • Phone Solicitations
  • 
  • Fundraising Fact and Fiction
  • 
  • Gauging Foundations
  • 
  • Understanding Donors
  • 
  • Community Foundations
  • 
  • Fundraising & Trustees
• Charitable Contributions
  • IRS Requirements
  • 
  • Transatlantic Gifts
  • 
  • Q & A
• Major Gifts, Grants & Restricted Funds
  • Massachusetts Adopts UPMIFA
  • 
  • Confusing Gift Terms
  • 
  • Q & A: Gifts & Grants
  • 
  • Q & A: Restricted Funds
• Links to Key IRS Web Pages
  • Charities & Nonprofits Homepage
  • 
  • Exempt Organizations Select Check
  • 
  • Forms & Publications
  • 
  • Applying for 501(c)(3) Tax-Exempt Status
  • 
  • Compliance Guide for Public Charities
  • 
  • Compliance Guide for Private Foundations
  • 
  • Compliance Guide for Tax-Exempt Organizations
  • 
  • Exempt Organization Public Disclosure Requirements
  • 
  • Exempt Organization Professional Training Articles
  • 
  • Internal Revenue Manual - Rulings and Agreements
  • 
  • Stay Exempt Website
• Links to Nonprofit Resources
  • Education & Training
    • Alliance for Nonprofit Management
    • 
    • American Society of Association Executives
    • 
    • Associated Grant Makers
    • 
    • Board Source
    • 
    • Independent Sector
    • 
    • International Center for Not-for-Profit Law
    • 
    • Massachusetts Nonprofit Network
    • 
    • Massnonprofit.org
    • 
    • Nonprofit Good Practice Guide
    • 
    • Nonprofit Management Solutions
    • 
    • Nonprofit Risk Management Center
    • 
    • Risk Management Resource Center
    • 
    • Technical Development Corporation
  • News & Periodicals
    • Chronicle of Philanthropy
    • 
    • Contributions Magazine
    • 
    • Harvest Today
    • 
    • International Journal of Not-for-Profit Law
    • 
    • Massnonprofit.org
    • 
    • The Nonprofit Quarterly
    • 
    • The Nonprofit Times
    • 
    • OnPhilanthropy
  • Philanthropy
    • Associated Grant Makers
    • 
    • Association of Small Foundations
    • 
    • The Center for Effective Philanthropy
    • 
    • Charities Aid Foundation
    • 
    • Council on Foundations
    • 
    • The Grantsmanship Center
    • 
    • Harvest Today
    • 
    • OnPhilanthropy
    • 
    • World Philanthropists
  • Ratings & Information
    • Charity Navigator
    • 
    • CompassPoint
    • 
    • GuideStar
    • 
    • Network for Good
    • 
    • Wise Giving Alliance
  • Venture Funding & Social Investing
    • Community Wealth Ventures
    • 
    • Charity Navigator
    • 
    • GuideStar
    • 
    • Network for Good
    • 
    • CompassPoint
    • 
    • Wise Giving Alliance

Tax-Exempt Organization News

To Receive Updates & Announcements