Minimum Number of Directors in Nonprofit Boards - Charity Lawyer Blog
Exploring what to do when you do not have enough board members for your nonprofit and the legal risks involved.| Charity Lawyer Blog
Exploring what to do when you do not have enough board members for your nonprofit and the legal risks involved.| Charity Lawyer Blog
One of the most common questions new board members ask is: “Who exactly is in charge of the CEO?” The answer surprises many people. Unlike a business, a nonprofit doesn’t have owners who can make that call. By law, no one “owns” a nonprofit. Instead, the board of directors holds the ultimate authority, and that includes the […]| Charity Lawyer Blog
Buried in the USA PATRIOT Act of 2001 is a provision most nonprofits have never heard of: Internal Revenue Code § 501(p). It doesn’t deal with private inurement, lobbying limits, or excess benefit transactions. Instead, it gives the IRS a blunt enforcement tool: if another federal authority designates a nonprofit as supporting terrorism, the IRS […]| Charity Lawyer Blog
When you apply for recognition of tax-exempt status, you’ll be asked about your nonprofit’s purpose and activities. Behind the scenes, the IRS assigns your organization a classification code. This is known as the NTEE code—short for National Taxonomy of Exempt Entities. What Is an NTEE Code?The NTEE system was developed by the National Center for Charitable Statistics […]| Charity Lawyer Blog
The post Private Foundation Vs Donor Advised Fund: Which Is Right for You? appeared first on Foundation Group®.| Foundation Group®
Payroll taxes are not optional. Yet many nonprofits, especially small or cash-strapped ones, fall behind. When that happens, the IRS has powerful tools to collect unpaid payroll taxes—sometimes directly from board members or officers. Payroll Taxes ExplainedEvery employer, including nonprofit organizations, must withhold federal income tax and Social Security/Medicare (FICA) taxes from employee paychecks. Employers […]| Charity Lawyer Blog
The lines between business and charity are blurrier than ever. Terms like “social enterprise” and “social entrepreneurship” are often used alongside “nonprofit,” sometimes interchangeably. But they represent very different legal and operational models. Understanding the distinction matters for founders, boards, and funders alike. Social Entrepreneurship DefinedSocial entrepreneurship is an approach, not a tax status. A […]| Charity Lawyer Blog
Explore the difference between a Working Board and a Governing Board in nonprofit management and decision-making roles.| Charity Lawyer Blog
The health of a nonprofit board will determine the health of a nonprofit. This article explores nonprofit board term limits best practices.| Foundation Group®
Learn what donor gift restrictions and permissible and what nonprofits should watch for before accepting a gift.| Charity Lawyer Blog
Does a church 501(c)(3) status? Read this article to learn the basics of 501(c)(3) churches, including the history of nonprofits and myths about churches.| Foundation Group®
A summary of laws providing protection for individuals who are volunteering their services in Washington state.| Charity Lawyer Blog
If your nonprofit is planning to hire an outside fundraiser, it’s important to comply with professional fundraiser registration requirements.| Charity Lawyer Blog
We discuss proper recordkeeping habits, and the four categories of nonprofit recordkeeping: accounting, contributions, corporate & activity records.| Foundation Group®
Arizona's Transaction Privilege Tax offers no blanket exemption for nonprofits. Instead, exemptions apply based on the nonprofit’s activities.| Charity Lawyer Blog
In this post, we will answer several frequently asked questions regarding nonprofit organizations that we get from clients every day.| Charity Lawyer Blog
Maintaining nonpartisanship is crucial for 501(c)(3) organizations during election seasons to comply with IRS regulations. By focusing on permissible activities like voter education and nonpartisan mobilization efforts, organizations can contribute to the democratic process without risking their tax-exempt status.| Charity Lawyer Blog
Nonprofits should understand how federal and state laws define the term “volunteer,” so unpaid are not inadvertently classified as employees under the law.| Charity Lawyer Blog
