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Starting Up: Nonprofit & Foundation Basics |
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Starting a Nonprofit Organization - This article describes the basic steps involved in starting a nonprofit organization. |
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Family Foundation Pros & Cons - This article outlines the advantages and disadvantages of starting a foundation. |
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Applying for Exempt Status - A link to the IRS publication, "Applying for 501(c)(3) Tax-Exempt Status". |
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Starting a Nonprofit Organization Q & A - This article discusses the benefits of incorporating an organization that is applying for tax-exempt status. |
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State-By-State: Nonprofit Filings & Compliance |
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Alabama - Initial Filings & Compliance |
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Alabama - Annual Filings & Compliance |
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Arizona - Initial Filings & Compliance |
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Arizona - Annual Filings & Compliance |
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Arkansas - Initial Filings & Compliance |
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Arkansas - Annual Filings & Compliance |
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California - Initial Filings & Compliance |
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California - Annual Filings & Compliance |
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Colorado - Initial Filings & Compliance |
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Colorado - Annual Filings & Compliance |
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Connecticut - Initial Filings & Compliance |
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Connecticut - Annual Filings & Compliance |
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Delaware - Initial Filings & Compliance |
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Delaware - Annual Filings & Compliance |
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District of Columbia - Initial Filings & Compliance |
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District of Columbia - Annual Filings & Compliance |
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Florida - Initial Filings & Compliance |
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Florida - Annual Filings & Compliance |
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Georgia - Initial Filings & Compliance |
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Georgia - Annual Filings & Compliance |
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Idaho - Initial Filings & Compliance |
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Idaho - Annual Filings & Compliance |
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Illinois - Initial Filings & Compliance |
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Illinois - Annual Filings & Compliance |
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Indiana - Initial Filings & Compliance |
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Indiana - Annual Filings & Compliance |
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Iowa - Initial Filings & Compliance |
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Iowa - Annual Filings & Compliance |
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Kansas - Initial Filings & Compliance |
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Kansas - Annual Filings & Compliance |
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Kentucky - Initial Filings & Compliance |
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Kentucky - Annual Filings & Compliance |
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Louisiana - Initial Filings & Compliance |
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Louisiana - Annual Filings & Compliance |
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Maine - Initial Filings & Compliance |
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Maine - Annual Filings & Compliance |
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Maryland - Initial Filings & Compliance |
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Maryland - Annual Filings & Compliance |
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Massachusetts - Initial Filings & Compliance |
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Massachusetts - Annual Filings & Compliance |
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Michigan - Initial Filings & Compliance |
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Michigan - Annual Filings & Compliance |
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Minnesota - Initial Filings & Compliance |
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Minnesota - Annual Filings & Compliance |
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Mississippi - Initial Filings & Compliance |
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Mississippi - Annual Filings & Compliance |
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Missouri - Initial Filings & Compliance |
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Missouri - Annual Filings & Compliance |
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Montana - Initial Filings & Compliance |
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Montana - Annual Filings & Compliance |
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Nebraska - Initial Filings & Compliance |
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Nebraska - Annual Filings & Compliance |
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Nevada - Initial Filings & Compliance |
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Nevada - Annual Filings & Compliance |
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New Hampshire - Initial Filings & Compliance |
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New Hampshire - Annual Filings & Compliance |
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New Jersey - Initial Filings & Compliance |
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New Jersey - Annual Filings & Compliance |
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New Mexico - Initial Filings & Compliance |
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New Mexico - Annual Filings & Compliance |
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New York - Initial Filings & Compliance |
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New York - Annual Filings & Compliance |
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North Carolina - Initial Filings & Compliance |
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North Carolina - Annual Filings & Compliance |
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North Dakota - Initial Filings & Compliance |
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North Dakota - Annual Filings & Compliance |
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Ohio - Initial Filings & Compliance |
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Ohio - Annual Filings & Compliance |
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Oklahoma - Initial Filings & Compliance |
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Oklahoma - Annual Filings & Compliance |
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Oregon - Initial Filings & Compliance |
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Oregon - Annual Filings & Compliance |
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Pennsylvania - Initial Filings & Compliance |
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Pennsylvania - Annual Filings & Compliance |
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Rhode Island - Initial Filings & Compliance |
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Rhode Island - Annual Filings & Compliance |
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South Carolina - Initial Filings & Compliance |
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South Carolina - Annual Filings & Compliance |
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South Dakota - Initial Filings & Compliance |
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South Dakota - Annual Filings & Compliance |
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Tennessee - Initial Filings & Compliance |
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Tennessee - Annual Filings & Compliance |
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Texas - Initial Filings & Compliance |
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Texas - Annual Filings & Compliance |
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Utah - Initial Filings & Compliance |
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Utah - Annual Filings & Compliance |
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Virginia - Initial Filings & Compliance |
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Virginia - Annual Filings & Compliance |
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Vermont - Initial Filings & Compliance |
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Vermont - Annual Filings & Compliance |
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Washington - Initial Filings & Compliance |
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Washington - Annual Filings & Compliance |
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West Virginia - Initial Filings & Compliance |
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West Virginia - Annual Filings & Compliance |
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Wisconsin - Initial Filings & Compliance |
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Wisconsin - Annual Filings & Compliance |
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Wyoming - Initial Filings & Compliance |
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Wyoming - Annual Filings & Compliance |
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Canada: Nonprofit Filings & Compliance |
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Alberta - Initial Filings & Compliance |
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Alberta - Annual Filings & Compliance |
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British Columbia - Initial Filings & Compliance |
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British Columbia - Annual Filings & Compliance |
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Manitoba - Initial Filings & Compliance |
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Manitoba - Annual Filings & Compliance |
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Nova Scotia - Initial Filings & Compliance |
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Nova Scotia - Annual Filings & Compliance |
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Ontario - Initial Filings & Compliance |
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Ontario - Annual Filings & Compliance |
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Nonprofit Organizational Charts |
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Traditional Nonprofit Organizational Structure - An organizational chart detailing the traditional structure of a nonprofit organization. |
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Traditional Organizational Structure of Foundations - An organizational chart detailing the traditional structure of a foundation. |
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Methods of Appointment to Nonprofit & Foundation Boards - A chart detailing the various methods of appointment to nonprofit and foundation boards. |
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Honorary & Adjunct Boards - An organizational chart detailing the structure of honorary and adjunct boards. |
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Structure of Nonprofit Organization with Advocacy & Commercial Components: Version A - An organizational chart detailing a potential structure of a nonprofit organization with advocacy and commercial components. |
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Structure of Nonprofit Organization with Advocacy & Commercial Components: Version B - An organizational chart detailing a second potential structure of a nonprofit organization with advocacy and commercial components. |
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Nonprofit Governance, Boards & Bylaws |
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Outline of Board Roles & Responsibilities - This article outlines the legal/fiduciary responsibilities of nonprofit board members. |
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Conflict of Interest Policies - This page demonstrates two sample nonprofit bylaw provisions for conflicts of interest. |
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Indemnification - This page details a sample nonprofit bylaw provision for indemnification. |
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Bylaws & Members Q & A - This Q & A section discusses the confusion over the term "members" in a nonprofit organization, and dysfunctional or confusing nonprofit bylaws. |
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Q & A - This article discusses the confusion over the term "shareholder" in a nonprofit setting. |
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Nonprofit Financial Accountability & Sarbanes-Oxley |
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Sarbanes-Oxley and Nonprofit Organizations - This article discusses the Sarbanes-Oxley Act passed in 2002 and its applicability to nonprofit organizations in the areas of document retention and whistle blower policies. |
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Nonprofit Liability, Risk Management & Insurance |
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Outline of Risks & Protections - This article discusses the many aspects of nonprofit liability including: statutory charitable immunity, general corporate protection, statutory immunity of voluntary officers and directors, indemnification, insurance options, contractual indemnifications, representations, releases and waivers, and general risk management techniques. |
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Protecting Your Tax-Exempt Status - This article discusses specific preventive measures that nonprofit organizations can take to protect their tax-exempt status and improve an organization's dealings with the IRS, the media, and the public. |
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Sample Bylaw Provision: Conflicts of Interest - This page demonstrates two sample nonprofit bylaw provisions for conflicts of interest. |
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Sample Bylaw Provision: Indemnification - This page details a sample nonprofit bylaw provision for indemnification. |
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Q & A - This Q & A section discusses the legalities of a defamation claim. |
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Nonprofit Mergers, Affiliations & Re-Organizations
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Four Basic Models of Affiliation - This article discusses four basic models of nonprofit affiliation: contractual relationships, strategic alliances, mergers, and consolidation. |
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Q & A - This Q & A section discusses nonprofit mergers and the distinction between a nonprofit merger and a dissolution, the implications of a nonprofit organization moving to another state and re-incorporating versus registering as a foreign nonprofit corporation, and the reasons for nonprofit reorganizations. |
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Tax Exemption
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Protecting Your Tax-Exempt Status - This article discusses specific preventive measures that nonprofit organizations can take to protect their tax-exempt status and improve an organization's dealings with the IRS, the media, and the public. |
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Legal Perspectives for Nonprofit Managers - This article discusses the IRS guidelines for tax-exempt status and the implications that commercial activities and unrelated business income have for nonprofit organizations and their managers. |
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IRS Compliance Guide - A link to the IRS publication, "Compliance Guide for 501(c)(3) Tax-Exempt Organizations". |
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Q & A - This Q & A section discusses the tax implications of commercial activities carried on by a nonprofit organization and the effect those activities have on an organization's tax-exempt status. |
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Charitable Contributions
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IRS Requirements - A link to the IRS publication, "Charitable Contributions - Substantiation and Disclosure Requirements". |
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Q & A - This extensive Q & A section discusses various issues related to charitable contributions including: substantiation and disclosure requirements for donations, deductibility limits for contributions, contributions of non-cash property, the tax benefits of the donation of appreciated stock, and the issues related to donors giving a "less-than-complete" interest in donated property. |
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Major Gifts, Grants & Restricted Funds
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Confusing Gift Terms - This article discusses how confusing gift terms can arise and what proactive steps a nonprofit organization can take to avoid this confusion. |
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Gifts & Grants Q & A - This Q & A section discusses various issues surrounding nonprofit donations including: the enforceability of promised grants, the offering and acceptance of a gift as a binding contract, and the legitimacy and enforceability of verbal pledges. |
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Restricted Funds Q & A - This Q & A section answers questions about the Cy Pres doctrine and the use of restricted funds for purposes other than those originally stated. |
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Executive Compensation & Intermediate Sanctions
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Overview & Checklist - This article outlines the IRS' three-part test to determine if an organization is in compliance with the intermediate sanction regulations. |
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Q & A - This Q & A section discusses reasonable compensation packages for nonprofit directors and potential conflicts of interest. |
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Lobbying & Advocacy
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Lobbying & 501(c)(4) Primer - This article discusses lobbying, 501(c)(4) organizations, and the implications that lobbying activities have for a 501(c)(3) organization. |
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Q & A - This Q & A section discusses lobbying, jeopardizing an organization's tax-exempt status through political campaign activities, and misallocating funds held for charitable purposes. |
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The Nonprofit Entrepreneur
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Entrepreneurial Museum - This article discusses misconceptions about nonprofit commercial ventures, defines UBIT (unrelated business income taxes), outlines the basic legal guidelines for commercial ventures, and lists some exclusions to UBIT as applied to museums. |
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Proprietary Rights - This article discusses intellectual property rights (copyrights, trademarks, published materials, research, work processes, methodologies, and other trade secrets) as they apply to nonprofit organizations and includes a sample provision to be used in contracts in order to protect an organizations assets. |
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Q & A - This Q & A section discusses the question of whether or not a nonprofit organization can earn a profit and the proprietary nature of a nonprofit organization's donor list. |
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Taxation of Unrelated Business Income
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UBIT: A Food & Facilities Tax Primer - This article explains the three major exclusions to UBIT relating to museum food service. |
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Taxation of Unrelated Business Income - This article introduces the concept of UBIT (unrelated business income taxation), defines unrelated business income, and outlines exclusions from UBIT, its special applications, and its computation and payment. |
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Q & A - This Q & A section discusses two specific cases of nonprofit commercial ventures and their tax implications. |
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The 21st Century Nonprofit
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Trends & Predictions - This article takes a look at what lies ahead in the coming decade for nonprofit organizations. |
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Legal Perspectives for Nonprofit Managers - This article discusses the IRS guidelines for tax-exempt status and the implications that commercial activities and unrelated business income have for nonprofit organizations and their managers. |
