Hurwit & Associates

Table of Contents

Hurwit & Associates' Nonprofit Law Resource Library contains information on a number of subjects pertaining to nonprofit law including nonprofit start-up issues, state filing and compliance, governance and board questions, mergers and affiliations, nonprofit entrepreneurship, charitable contributions and more.

Please refer to the table of contents below for a complete listing of resources.

1. Starting Up: Nonprofit & Foundation Basics
2. State-By-State: Filings, Compliance & Statutes
3. International Philanthropy & NGOs
4. Canada: Filings, Compliance & Statutes
5. Nonprofit Organizational Charts
6. Mergers, Affiliations & Re-Organizations
7. Nonprofit Governance, Boards & Bylaws
8. Nonprofit Financial Accountability & Sarbanes Oxley
9. Liability, Risk Management & Insurance
10. Tax Exemption
11. Executive Compensation & Intermediate Sanctions
12. Lobbying & Advocacy
13. The Nonprofit Entrepreneur
14. Taxation of Unrelated Business Income
15. Fundraising
16. Charitable Contributions
17. Major Gifts, Grants & Restricted Funds
18. Links to Key IRS Web Pages
19. Links to Nonprofit Resources

1. 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

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2. 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

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3. 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

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4. 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

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5. 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

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6. Mergers, Affiliations & Re-Organizations
   • Four Basic Models of Affiliation
   • Q & A

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7. 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

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8. 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

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9. Liability, Risk Management & Insurance
   • Outline of Risks & Protections
   • Protecting Your Tax-Exempt Status
   • Sample Bylaw Provision: Conflicts of Interest
   • Sample Bylaw Provision: Indemnification
   • Massachusetts Data Security Law Requirements
   • Q & A
   • Nonprofit Risk Management Center
   • Risk Management Resource Center

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10. 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

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11. Executive Compensation & Intermediate Sanctions
    • Overview & Checklist
    • IRS Excess Benefits Article
    • Q & A

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12. Lobbying & Advocacy
    • 501(c) Organizations & Political Activities
    • Lobbying & 501(c)(4) Primer
    • Revenue Ruling 2004-6
    • Alliance for Justice
    • Q & A

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13. The Nonprofit Entrepreneur
    • Entrepreneurial Museum
    • Intellectual Property
    • Trends & Predictions
    • Revenue Ruling 2004-51
    • Q & A

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14. Taxation of Unrelated Business Income
    • UBIT: A Food & Facilities Tax Primer
    • Taxation of Unrelated Business Income
    • Q & A

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15. 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

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16. Charitable Contributions
    • IRS Requirements
    • Transatlantic Gifts
    • Q & A

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17. Major Gifts, Grants & Restricted Funds
    • Massachusetts Adopts the Uniform Prudent Management of Institutional Funds Act
    • Confusing Gift Terms
    • Q & A: Gifts & Grants
    • Q & A: Restricted Funds

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18. 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

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19. 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

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