Beyond the Podcast
Download: Nonprofit Law Podcast #26 (mp3, 5:05)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
News & Notes
We're going on holiday schedule into the new year... we'll have new editions every other week. Happy new year!
Sign up for the free NLP newsletter... every week get the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to nplawcast.com/newsletter for more info and to sign up.
Beyond the Podcast
- Nonprofits are generally underserved in how they approach the regulations and laws because there's a dearth of services out there that are reasonable for nonprofit budgets
- I've been very happy with the response to the show... but it's always a bit frustrating to see the gap between what people can get between a 10 minute show and hiring a lawyer
- So, let's fill that gap and go "Beyond the Podcast"
- The Nonprofit Law Podcast will always remain a free resource for nonprofit staff, officers and professionals. Beyond the Podcast will feature options for those who want to go "beyond the podcast" to dig into some of the topics in greater detail. It will stay low-cost - we want to make these easy for even the smallest community nonprofit to afford.
- We'll be launching this on January 7, 2008... but if you are a newsletter subscriber you get an early shot at our first production - Nonprofits and New Media: Legal Rules for using the Internet, Podcasts and Social Networks
Nonprofits and New Media DVD
- Remember all the way back in #6 when this was announced?
- Evolved from an audioguide to a screencast... to a DVD
- 90 minutes of training
- Join Tim Mooney, a nonprofit attorney with over a decade of experience, for an overview of the laws impacting the use of new media by nonprofits. What does tax law have to say about your organization's podcast and MySpace page? Are there federal election law implications to your get-out-the-vote efforts to your membership listserve? What kind of copyright issues does your nonprofit face when it uses other people's photos on its blog? All of these questions, and more, on the first in NLP's Beyond the Podcast series.
- Sign up for the NLP newsletter now and get this early plus get a $10 discount - nplawcast.com/newsletter
- Otherwise, keep your eyes peeled to nplawcast.com
Closing
Email me with questions and suggested topics
Need more than the podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Sunday, December 30, 2007
Sunday, December 16, 2007
Nonprofit Law Podcast #25: End of the year guide to recordkeeping
End of the year guide to recordkeeping
Download: Nonprofit Law Podcast #25 (mp3, 6:39)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
News & Notes
We're going on holiday schedule through the end of the year... we'll have new editions every other week through the end of the year. Happy holidays!
Sign up for the free NLP newsletter... every week get the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to nplawcast.com/newsletter for more info and to sign up.
What should we be doing at the end of a fiscal year?
Listener question...
It's big enough of a task to be mentioned alone: recordkeeping.
It's the law
It's a good management tool
It can protect you against false accusations by others that would like to make your organization's existence more difficult
Corporate record book
Make one if you don't have it... a binder with all of your important docs
IRS determination letter, articles of Incorporation, bylaws, and minutes of board meetings
This should be permanently kept and updated when necessary
Remember some of these documents must be made publicly available, so this is an important one
Lobbying and other reporting information
Keep track of hours of lobbying as a 501(c)(3)
Keep track of amount of partisan activity as a 501(c)(4)
You'll need this for your 990 in the spring
Financial records
Bank statements, old Form 990s, internal reports by treasurers, etc.
Keep these for at least seven years (law requires 3 for some, like the 990s)
Make sure you are keeping up with donor receipts for end of the year appeals!
Resources
NYS Office of Children & Family Services: Importance of Record Keeping
Pfau Englund retention page
Closing
Email me with questions and suggested topics
Screencast on using the Internet, podcasting and social networking for your nonprofit - go to nplawcast.com for details
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Download: Nonprofit Law Podcast #25 (mp3, 6:39)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
News & Notes
We're going on holiday schedule through the end of the year... we'll have new editions every other week through the end of the year. Happy holidays!
Sign up for the free NLP newsletter... every week get the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to nplawcast.com/newsletter for more info and to sign up.
What should we be doing at the end of a fiscal year?
Listener question...
It's big enough of a task to be mentioned alone: recordkeeping.
It's the law
It's a good management tool
It can protect you against false accusations by others that would like to make your organization's existence more difficult
Corporate record book
Make one if you don't have it... a binder with all of your important docs
IRS determination letter, articles of Incorporation, bylaws, and minutes of board meetings
This should be permanently kept and updated when necessary
Remember some of these documents must be made publicly available, so this is an important one
Lobbying and other reporting information
Keep track of hours of lobbying as a 501(c)(3)
Keep track of amount of partisan activity as a 501(c)(4)
You'll need this for your 990 in the spring
Financial records
Bank statements, old Form 990s, internal reports by treasurers, etc.
Keep these for at least seven years (law requires 3 for some, like the 990s)
Make sure you are keeping up with donor receipts for end of the year appeals!
Resources
NYS Office of Children & Family Services: Importance of Record Keeping
Pfau Englund retention page
Closing
Email me with questions and suggested topics
Screencast on using the Internet, podcasting and social networking for your nonprofit - go to nplawcast.com for details
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Sunday, December 2, 2007
Nonprofit Law Podcast #24: Charitable solicitation registration
Charitable solicitation registration
Download: Nonprofit Law Podcast #24 (mp3, 6:39)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
News & Notes
We're going on holiday schedule through the end of the year... we'll have new editions every other week through the end of the year. Happy holidays!
Sign up for the free NLP newsletter... every week get the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to nplawcast.com/newsletter for more info and to sign up.
Charitable solicitation registration
Listener question...
The piece a lot of nonprofits forget
A function of state law (sometimes even municipal!)
43 states plus DC require it
Make sure you are registered in your "domiciled" state if it's required
The big question... if we ask for donations on our website, do we have to file in every state?
Answer... technically, it depends on EACH state's laws on contacts and solicitation, so you may technically have to depending on your activities
Huge expense and a huge hassle
Practical answer... few states are going after non-filers if their only "contact" is a potential one
Practical solution... file in states that you are targeting or have some kind of a real presence
Consider using the Multistate Filing form
Resources
Idealware.org
Multistate Filing form
Closing
Email me with questions and suggested topics
Screencast on using the Internet, podcasting and social networking for your nonprofit - go to nplawcast.com for details
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Download: Nonprofit Law Podcast #24 (mp3, 6:39)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
News & Notes
We're going on holiday schedule through the end of the year... we'll have new editions every other week through the end of the year. Happy holidays!
Sign up for the free NLP newsletter... every week get the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to nplawcast.com/newsletter for more info and to sign up.
Charitable solicitation registration
Listener question...
The piece a lot of nonprofits forget
A function of state law (sometimes even municipal!)
43 states plus DC require it
Make sure you are registered in your "domiciled" state if it's required
The big question... if we ask for donations on our website, do we have to file in every state?
Answer... technically, it depends on EACH state's laws on contacts and solicitation, so you may technically have to depending on your activities
Huge expense and a huge hassle
Practical answer... few states are going after non-filers if their only "contact" is a potential one
Practical solution... file in states that you are targeting or have some kind of a real presence
Consider using the Multistate Filing form
Resources
Idealware.org
Multistate Filing form
Closing
Email me with questions and suggested topics
Screencast on using the Internet, podcasting and social networking for your nonprofit - go to nplawcast.com for details
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Sunday, November 18, 2007
Nonprofit Law Podcast #23: Should we file an amended tax return?
Should we file an amended tax return?
Download: Nonprofit Law Podcast #23 (mp3, 5:50)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
News & Notes
We're going on holiday schedule through the end of the year... we'll have new editions every other week through the end of the year. Happy holidays!
Sign up for the free NLP newsletter... every week get the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to nplawcast.com/newsletter for more info and to sign up.
When should a nonprofit amend its IRS tax return
Generally, not often - since there are no refunds to consider there is usually no economic advantage to doing it
Only if there is a substantial error
501(c)(3) that checks the box saying it engaged in political activity
501(c)(3) that exceeded its lobbying limits, only to later discover it did not and would like the excise taxes returned
501(c)(4) that miscalculated the amount of political activity it engaged in
Other substantial errors in reporting (income, etc.)
Missing schedules of a return
Best practices - write "ameded return" on the top of every page of the return in addition to checking the appropriate box for amended return on page 1
Closing
Email me with questions and suggested topics
Screencast on using the Internet, podcasting and social networking for your nonprofit - go to nplawcast.com for details
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Download: Nonprofit Law Podcast #23 (mp3, 5:50)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
News & Notes
We're going on holiday schedule through the end of the year... we'll have new editions every other week through the end of the year. Happy holidays!
Sign up for the free NLP newsletter... every week get the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to nplawcast.com/newsletter for more info and to sign up.
When should a nonprofit amend its IRS tax return
Generally, not often - since there are no refunds to consider there is usually no economic advantage to doing it
Only if there is a substantial error
501(c)(3) that checks the box saying it engaged in political activity
501(c)(3) that exceeded its lobbying limits, only to later discover it did not and would like the excise taxes returned
501(c)(4) that miscalculated the amount of political activity it engaged in
Other substantial errors in reporting (income, etc.)
Missing schedules of a return
Best practices - write "ameded return" on the top of every page of the return in addition to checking the appropriate box for amended return on page 1
Closing
Email me with questions and suggested topics
Screencast on using the Internet, podcasting and social networking for your nonprofit - go to nplawcast.com for details
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Sunday, November 11, 2007
Nonprofit Law Podcast #22: Help! I lost my 501(c)(3) letter!
Help, I lost my 501(c)(3) letter!
Download: Nonprofit Law Podcast #22 (mp3, 6:43)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
News & Notes
Kudos to Corey and 501(c)(3) podcast... he's taking on a new job and moving, which means a brief hiatus for his show. We all look forward to his return to podcasting in January.
Sign up for the free NLP newsletter... every week get the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to nplawcast.com/newsletter for more info and to sign up.
Help!! I lost my 501(c)(3) letter!
It's important - public charities are asked for copies of their letter ALL the time
Before you lose it... scan and post it to your website in a "secret" place
IF you lose it... don't panic
Form 4506-A (PDF)
IRS Tax Exempt and Government Entities (TE/GE) Customer Account Services at (877) 829-5500
Resources
IRS.gov/eo
IRS Tax Exempt and Government Entities (TE/GE) Customer Account Services at (877) 829-5500
Closing
Email me with questions and suggested topics
Screencast on using the Internet, podcasting and social networking for your nonprofit - go to nplawcast.com for details
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Download: Nonprofit Law Podcast #22 (mp3, 6:43)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
News & Notes
Kudos to Corey and 501(c)(3) podcast... he's taking on a new job and moving, which means a brief hiatus for his show. We all look forward to his return to podcasting in January.
Sign up for the free NLP newsletter... every week get the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to nplawcast.com/newsletter for more info and to sign up.
Help!! I lost my 501(c)(3) letter!
It's important - public charities are asked for copies of their letter ALL the time
Before you lose it... scan and post it to your website in a "secret" place
IF you lose it... don't panic
Form 4506-A (PDF)
IRS Tax Exempt and Government Entities (TE/GE) Customer Account Services at (877) 829-5500
Resources
IRS.gov/eo
IRS Tax Exempt and Government Entities (TE/GE) Customer Account Services at (877) 829-5500
Closing
Email me with questions and suggested topics
Screencast on using the Internet, podcasting and social networking for your nonprofit - go to nplawcast.com for details
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Tuesday, November 6, 2007
Nonprofit Law Podcast #21: Nonprofit insurance
Nonprofit insurance
Download: Nonprofit Law Podcast #21 (mp3, 9:30)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
What the heck is D&O insurance, and do we need it?
Directors and Officers Insurance
Does NOT cover everything under the sun
Covers breaches of duty to the nonprofit by directors and officers
D&O pays for "wrongful acts."
D&O insurance usually covers:
* Employment-discrimination, harassment, and wrongful termination
* Failure to provide services to parties
* Mismanagement of assets (negligence, etc.)
D&O insurance usually does NOT cover:
* bodily injury
* property damage
* other torts on your premises/property
Other insurance, (usually general liability) covers these claims.
Insurance is lawyer coverage as much as it is claim coverage
Depending on your situation, here's some thoughts on insurance:
General liability may be the better first buy... D&O as you get larger
Consult a good insurance broker with experience in nonprofits
Talk with your state's nonprofit association for more
Resources
Nonprofit Directors and Officers Insurance: The Good, the Bad, and the Ugly - Guidestar.org
Directors and Officers Liability Insurance - NPCCNY
Don Kramer's Nonprofit Issues regarding the Federal Volunteer Protection Law
Closing
Email me with questions and suggested topics
Screencast on using the Internet, podcasting and social networking for your nonprofit - go to nplawcast.com for details
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Download: Nonprofit Law Podcast #21 (mp3, 9:30)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
What the heck is D&O insurance, and do we need it?
Directors and Officers Insurance
Does NOT cover everything under the sun
Covers breaches of duty to the nonprofit by directors and officers
D&O pays for "wrongful acts."
D&O insurance usually covers:
* Employment-discrimination, harassment, and wrongful termination
* Failure to provide services to parties
* Mismanagement of assets (negligence, etc.)
D&O insurance usually does NOT cover:
* bodily injury
* property damage
* other torts on your premises/property
Other insurance, (usually general liability) covers these claims.
Insurance is lawyer coverage as much as it is claim coverage
Depending on your situation, here's some thoughts on insurance:
General liability may be the better first buy... D&O as you get larger
Consult a good insurance broker with experience in nonprofits
Talk with your state's nonprofit association for more
Resources
Nonprofit Directors and Officers Insurance: The Good, the Bad, and the Ugly - Guidestar.org
Directors and Officers Liability Insurance - NPCCNY
Don Kramer's Nonprofit Issues regarding the Federal Volunteer Protection Law
Closing
Email me with questions and suggested topics
Screencast on using the Internet, podcasting and social networking for your nonprofit - go to nplawcast.com for details
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Sunday, October 28, 2007
Nonprofit Law Podcast #20: Election season series - voter registration and GOTV
Election season series - voter registration and GOTV
Download: Nonprofit Law Podcast #20 (mp3, 10:39)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Month long series on election activity
Focuses on public charities, other 501(c)s and 527s
Covering voter guides, debates & forums, renting mailing lists, ballot measures, and voter registration/GOTV
Why now? Many nonprofits are already planning 2008 and some are already engaged in it
Don't do any of these things? Still important to know in case something unexpected comes up
Voter registration -registering people to vote
GOTV - getting people to the polls, or otherwise aiding them to vote
501(c)(3)s
Purely nonpartisan
One permissible goal - getting people to exercise their right to vote
Permissible to target activities if based on nonpartisan criteria like location and audience
May not target based upon the way a group votes May target if a disadvantaged or underrepresented group or targeted group has common interest
Do discuss a broad range of issues
Don’t suggest a correct position
Vote green. Register here. - NO You can have an impact on the decisions affecting your life. Register to vote now. - YES
Let’s get out the pro-choice vote. Register here. - NO
Other 501(c)s
Partisan "slant" ok, but it would then count towards secondary activity, so watch amount
527s
Partisan "slant" ok
Resources
AFJ's Rules of the Game
Closing
Email me with questions and suggested topics
AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit - go to nplawcast.com for details
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Download: Nonprofit Law Podcast #20 (mp3, 10:39)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Month long series on election activity
Focuses on public charities, other 501(c)s and 527s
Covering voter guides, debates & forums, renting mailing lists, ballot measures, and voter registration/GOTV
Why now? Many nonprofits are already planning 2008 and some are already engaged in it
Don't do any of these things? Still important to know in case something unexpected comes up
Voter registration -registering people to vote
GOTV - getting people to the polls, or otherwise aiding them to vote
501(c)(3)s
Purely nonpartisan
One permissible goal - getting people to exercise their right to vote
Permissible to target activities if based on nonpartisan criteria like location and audience
May not target based upon the way a group votes May target if a disadvantaged or underrepresented group or targeted group has common interest
Do discuss a broad range of issues
Don’t suggest a correct position
Vote green. Register here. - NO You can have an impact on the decisions affecting your life. Register to vote now. - YES
Let’s get out the pro-choice vote. Register here. - NO
Other 501(c)s
Partisan "slant" ok, but it would then count towards secondary activity, so watch amount
527s
Partisan "slant" ok
Resources
AFJ's Rules of the Game
Closing
Email me with questions and suggested topics
AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit - go to nplawcast.com for details
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Sunday, October 21, 2007
Nonprofit Law Podcast #19: Election season series - ballot measures
Election season series - ballot measures
Download: Nonprofit Law Podcast #19 (mp3, 7:09)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Month long series on election activity
Focuses on public charities, other 501(c)s and 527s
Covering voter guides, debates & forums, renting mailing lists, ballot measures, and voter registration/GOTV
Why now? Many nonprofits are already planning 2008 and some are already engaged in it
Don't do any of these things? Still important to know in case something unexpected comes up
Ballot Measures
Also, referenda, ballot questions, bond measures, state questions, etc.
Legislation that is considered by voters
Work for or against is considered a hybrid... lobbying by tax law, election activity by state election law
501(c)(3)s
Limited capacity to work on ballot measures
Reporting requirements and registration usually required under state laws
Other organizations?
Lobbying not an issue under tax law
Reporting requirements and registration usually required under state laws
Resources
AFJ's Rules of the Game
AFJ's Seize the Initiative
Closing
Email me with questions and suggested topics
AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit - go to nplawcast.com for details
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Download: Nonprofit Law Podcast #19 (mp3, 7:09)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Month long series on election activity
Focuses on public charities, other 501(c)s and 527s
Covering voter guides, debates & forums, renting mailing lists, ballot measures, and voter registration/GOTV
Why now? Many nonprofits are already planning 2008 and some are already engaged in it
Don't do any of these things? Still important to know in case something unexpected comes up
Ballot Measures
Also, referenda, ballot questions, bond measures, state questions, etc.
Legislation that is considered by voters
Work for or against is considered a hybrid... lobbying by tax law, election activity by state election law
501(c)(3)s
Limited capacity to work on ballot measures
Reporting requirements and registration usually required under state laws
Other organizations?
Lobbying not an issue under tax law
Reporting requirements and registration usually required under state laws
Resources
AFJ's Rules of the Game
AFJ's Seize the Initiative
Closing
Email me with questions and suggested topics
AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit - go to nplawcast.com for details
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Sunday, October 14, 2007
Nonprofit Law Podcast #18: Election season series - renting mailing lists
Election season series - renting mailing lists
Download: Nonprofit Law Podcast #18 (mp3, 5:35)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Month long series on election activity
Focuses on public charities, other 501(c)s and 527s
Covering voter guides, debates & forums, renting mailing lists, ballot measures, and voter registration/GOTV
Why now? Many nonprofits are already planning 2008 and some are already engaged in it
Don't do any of these things? Still important to know in case something unexpected comes up
501(c)(3)s can rent their mailing lists to candidates!?
A 501(c)(3) may rent mailing lists to political candidates
Must make the list available to all candidates
IRS is likely to look less favorably on such list rentals if the 501(c)(3) does not make such lists available to the public on a regular basis on the same terms that the lists are made available to candidates
Best practices - use a list broker
Other organizations?
Less of an issue since they can support or oppose candidates
Watch out for contribution prohibitions
Resources
AFJ's Rules of the Game
IRS Fact Sheet 2006-17
Closing
Email me with questions and suggested topics
Audio guide on using the Internet, podcasting and social networking for your nonprofit coming soon- go to nplawcast.com for details
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Download: Nonprofit Law Podcast #18 (mp3, 5:35)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Month long series on election activity
Focuses on public charities, other 501(c)s and 527s
Covering voter guides, debates & forums, renting mailing lists, ballot measures, and voter registration/GOTV
Why now? Many nonprofits are already planning 2008 and some are already engaged in it
Don't do any of these things? Still important to know in case something unexpected comes up
501(c)(3)s can rent their mailing lists to candidates!?
A 501(c)(3) may rent mailing lists to political candidates
Must make the list available to all candidates
IRS is likely to look less favorably on such list rentals if the 501(c)(3) does not make such lists available to the public on a regular basis on the same terms that the lists are made available to candidates
Best practices - use a list broker
Other organizations?
Less of an issue since they can support or oppose candidates
Watch out for contribution prohibitions
Resources
AFJ's Rules of the Game
IRS Fact Sheet 2006-17
Closing
Email me with questions and suggested topics
Audio guide on using the Internet, podcasting and social networking for your nonprofit coming soon- go to nplawcast.com for details
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Sunday, October 7, 2007
Nonprofit Law Podcast #17: Election season series - debates & forums
Election season series - debates and forums
Download: Nonprofit Law Podcast #17 (mp3, 10:43)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Month long series on election activity
Focuses on public charities, other 501(c)s and 527s
Covering voter guides, debates & forums, renting mailing lists, ballot measures, and voter registration/GOTV
Why now? Many nonprofits are already planning 2008 and some are already engaged in it
Don't do any of these things? Still important to know in case something unexpected comes up
Debates & forums
Debate - multiple candidates on "stage" at same time
Forum - one at a time appearance
501(c)(3)s
Purely nonpartisan
Broad range of issues Unbiased questions
Invite all viable candidates Apply the rules fairly
Impartial moderator
Unbiased audience
Forums - no contextual favoritism
Special issue - inviting candidate for non-candidate reason (award, etc.) ok so long as it is not timed to coincide with the election
Other 501(c)s
Partisan "slant" ok, but it would then count towards secondary activity, so watch amount
527s
Forums and rallies typical
Resources
AFJ's Rules of the Game
Closing
Email me with questions and suggested topics
Audio guide on using the Internet, podcasting and social networking for your nonprofit coming later this week - go to nplawcast.com for details.
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Download: Nonprofit Law Podcast #17 (mp3, 10:43)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Month long series on election activity
Focuses on public charities, other 501(c)s and 527s
Covering voter guides, debates & forums, renting mailing lists, ballot measures, and voter registration/GOTV
Why now? Many nonprofits are already planning 2008 and some are already engaged in it
Don't do any of these things? Still important to know in case something unexpected comes up
Debates & forums
Debate - multiple candidates on "stage" at same time
Forum - one at a time appearance
501(c)(3)s
Purely nonpartisan
Broad range of issues Unbiased questions
Invite all viable candidates Apply the rules fairly
Impartial moderator
Unbiased audience
Forums - no contextual favoritism
Special issue - inviting candidate for non-candidate reason (award, etc.) ok so long as it is not timed to coincide with the election
Other 501(c)s
Partisan "slant" ok, but it would then count towards secondary activity, so watch amount
527s
Forums and rallies typical
Resources
AFJ's Rules of the Game
Closing
Email me with questions and suggested topics
Audio guide on using the Internet, podcasting and social networking for your nonprofit coming later this week - go to nplawcast.com for details.
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Sunday, September 30, 2007
Nonprofit Law Podcast #16: Election season series - voter guides
Election season series - voter guides
Download: Nonprofit Law Podcast #16 (mp3, 9:10)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Month long series on election activity
Focuses on public charities, other 501(c)s and 527s
Covering voter guides, debates & forums, renting mailing lists, ballot measures, and voter registration/GOTV
Why now? Many nonprofits are already planning 2008 and some are already engaged in it
Don't do any of these things? Still important to know in case something unexpected comes up
Voter guides
501(c)(3)s
Purely nonpartisan
IRS safe harbor... reprint candidate questionnaire
No pledges
Broad range of issues
IRS: Too easy to make any candidate look good or bad when focusing on a single issue
Position on one issue should not suggest position on another
Several issues: four? five? more?
Distribute to all
Unbiased questions
No editing
Other 501(c)s
Partisan "slant" ok, but it would then count towards secondary activity, so watch amount
527s
Generally comparing and contrasting issue differences before a targeted distribution (i.e. NRA PAC comparing gun positions to NRA members)
Resources
AFJ's Rules of the Game
Closing
Email me with questions and suggested topics
Audio guide to using the Internet, podcasting and social networking for your nonprofit - go to nplawcast.com for details next week
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Download: Nonprofit Law Podcast #16 (mp3, 9:10)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Month long series on election activity
Focuses on public charities, other 501(c)s and 527s
Covering voter guides, debates & forums, renting mailing lists, ballot measures, and voter registration/GOTV
Why now? Many nonprofits are already planning 2008 and some are already engaged in it
Don't do any of these things? Still important to know in case something unexpected comes up
Voter guides
501(c)(3)s
Purely nonpartisan
IRS safe harbor... reprint candidate questionnaire
No pledges
Broad range of issues
IRS: Too easy to make any candidate look good or bad when focusing on a single issue
Position on one issue should not suggest position on another
Several issues: four? five? more?
Distribute to all
Unbiased questions
No editing
Other 501(c)s
Partisan "slant" ok, but it would then count towards secondary activity, so watch amount
527s
Generally comparing and contrasting issue differences before a targeted distribution (i.e. NRA PAC comparing gun positions to NRA members)
Resources
AFJ's Rules of the Game
Closing
Email me with questions and suggested topics
Audio guide to using the Internet, podcasting and social networking for your nonprofit - go to nplawcast.com for details next week
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Sunday, September 23, 2007
Nonprofit Law Podcast #15: Election season series - the basics
Election season series - the basics
Download: Nonprofit Law Podcast #15 (mp3, 8:44)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Month long series on election activity
Focuses on public charities, other 501(c)s and 527s
Covering voter guides, debates & forums, renting mailing lists, ballot measures, and voter registration/GOTV
Why now? Many nonprofits are already planning 2008 and some are already engaged in it
Don't do any of these things? Still important to know in case something unexpected comes up
The basics
501(c)(3)s
Absolute prohibition on supporting or opposing candidates for public office
Nonpartisan work allowed (education, voter registration, GOTV, etc.)
Ballot measure work ok (lobbying) but follow state laws
Other 501(c)s
Secondary activity
Follow election laws (many prohibit express advocacy, almost all prohibit contributions)
Ballot measure work ok (lobbying) but follow state laws
527s
Organized to impact elections
Reporting requirements on state and federal level vary
Some register as political committees/PACs, others don't and are limited in what they can do (but this reduces reporting and accountability)
Resources
AFJ's Rules of the Game
Closing
Email me with questions and suggested topics
AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit coming soon
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Download: Nonprofit Law Podcast #15 (mp3, 8:44)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Month long series on election activity
Focuses on public charities, other 501(c)s and 527s
Covering voter guides, debates & forums, renting mailing lists, ballot measures, and voter registration/GOTV
Why now? Many nonprofits are already planning 2008 and some are already engaged in it
Don't do any of these things? Still important to know in case something unexpected comes up
The basics
501(c)(3)s
Absolute prohibition on supporting or opposing candidates for public office
Nonpartisan work allowed (education, voter registration, GOTV, etc.)
Ballot measure work ok (lobbying) but follow state laws
Other 501(c)s
Secondary activity
Follow election laws (many prohibit express advocacy, almost all prohibit contributions)
Ballot measure work ok (lobbying) but follow state laws
527s
Organized to impact elections
Reporting requirements on state and federal level vary
Some register as political committees/PACs, others don't and are limited in what they can do (but this reduces reporting and accountability)
Resources
AFJ's Rules of the Game
Closing
Email me with questions and suggested topics
AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit coming soon
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Sunday, September 16, 2007
Nonprofit Law Podcast #14: Who gets to see what?
Who gets to see what?
Download: Nonprofit Law Podcast #14 (mp3, 7:21)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
NLP News
Now a top 15 show in iTunes... thank you listeners
Pass along the links to your colleagues who might be interested... 5-10 minutes per week, and I take requests on topics!
Listener request - who gets to see what?
- "For entertainment, some people in this town make trouble."
- Who gets to see bylaws, articles of incorporation, minutes, financial reports, etc?
- Generally, you're a private org and nobody has access to records other than proscribed by law
- Federal tax law... we covered in ep 4
- Virtually everything else is dependent on state and local laws
- Some states require additional disclosure through solicitation laws (ex. OR, WA)
- Even some munis require enhanced disclosure of records if you do business with them (ex. SF)
- Most states have public access to corporate records online, but not things like bylaws etc.
- Bylaws rule the rest (member or public access to records, etc.)
Tips & Best practices
- Check state and local laws
- Be very aware of solicitation registration rules
- If someone asks for records other than ones they are entitled to, and cannot show you the legal reason why they are entitled to them, you have the right to refuse the request
- Sometimes document requestors bear no ill-will (academics, etc.). Choose your battles.
Closing
Email me with questions and suggested topics
AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit coming soon
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Download: Nonprofit Law Podcast #14 (mp3, 7:21)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
NLP News
Now a top 15 show in iTunes... thank you listeners
Pass along the links to your colleagues who might be interested... 5-10 minutes per week, and I take requests on topics!
Listener request - who gets to see what?
- "For entertainment, some people in this town make trouble."
- Who gets to see bylaws, articles of incorporation, minutes, financial reports, etc?
- Generally, you're a private org and nobody has access to records other than proscribed by law
- Federal tax law... we covered in ep 4
- Virtually everything else is dependent on state and local laws
- Some states require additional disclosure through solicitation laws (ex. OR, WA)
- Even some munis require enhanced disclosure of records if you do business with them (ex. SF)
- Most states have public access to corporate records online, but not things like bylaws etc.
- Bylaws rule the rest (member or public access to records, etc.)
Tips & Best practices
- Check state and local laws
- Be very aware of solicitation registration rules
- If someone asks for records other than ones they are entitled to, and cannot show you the legal reason why they are entitled to them, you have the right to refuse the request
- Sometimes document requestors bear no ill-will (academics, etc.). Choose your battles.
Closing
Email me with questions and suggested topics
AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit coming soon
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Sunday, September 9, 2007
Nonprofit Law Podcast #13: The new IRS return for small nonprofits
The new IRS return for small nonprofits
Download: Nonprofit Law Podcast #13 (mp3, 5:59)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
What are the changes coming for small nonprofits?
- Form 990N... the "e-postcard"
- Previously, tax-exempt organizations with gross receipts of $25,000 or less were not required to submit information returns. Beginning next year, they will file the Form 990N.
- Short, easy and electronic
- Provide a legal name and mailing address, any other names used, a Web address if one exists, the name and address of a principal officer and a statement confirming the organization’s annual gross receipts are normally $25,000 or less.
Tips & Best practices
- Continue to track those finances!
- Be aware there will be slightly more paperwork to file (versus none!)
- Remember... organizations shouldn’t ignore filing the 990N, or they risk losing their tax-exempt status
- Info on the reporting system is forthcoming... we'll be on top of it here at the Nonprofit Law Podcast
- Make sure the gross receipts are not exceeding $25,000... if so, you've graduated to 990EZ or 990!
Resources
Educational letter from IRS (pdf)
IRS Press Release
Closing
Email me with questions and suggested topics
AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit coming later this summer
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Download: Nonprofit Law Podcast #13 (mp3, 5:59)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
What are the changes coming for small nonprofits?
- Form 990N... the "e-postcard"
- Previously, tax-exempt organizations with gross receipts of $25,000 or less were not required to submit information returns. Beginning next year, they will file the Form 990N.
- Short, easy and electronic
- Provide a legal name and mailing address, any other names used, a Web address if one exists, the name and address of a principal officer and a statement confirming the organization’s annual gross receipts are normally $25,000 or less.
Tips & Best practices
- Continue to track those finances!
- Be aware there will be slightly more paperwork to file (versus none!)
- Remember... organizations shouldn’t ignore filing the 990N, or they risk losing their tax-exempt status
- Info on the reporting system is forthcoming... we'll be on top of it here at the Nonprofit Law Podcast
- Make sure the gross receipts are not exceeding $25,000... if so, you've graduated to 990EZ or 990!
Resources
Educational letter from IRS (pdf)
IRS Press Release
Closing
Email me with questions and suggested topics
AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit coming later this summer
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Friday, August 31, 2007
Nonprofit Law Podcast #12: Personal vs. Organizational Activity
Personal vs. Organizational Activity
Download: Nonprofit Law Podcast #12 (mp3, 6:36)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
When is a person acting on their own versus acting on behalf of their organization?
- Joining a nonprofit as a director or a staff member doesn't take away your individual rights
- Individuals can do things that are otherwise forbidden... donate time/money to campaign, etc.
- General rule - so long as an organization's financial resources, facilities, or staff are not used, the organization is not going to be beholden to the individual acts of its staff, officers or directors
When do the actions become attributed to an organization?
- Principles of agency are used... if the person acts as if they have power, and they actually do have the power, the IRS will usually consider the action that of the organization
- Actions of individuals that weren't ok'd by the group, but were later "implicitly ratified." (i.e. Organization found out about the actions and did not disavow them)
Tips & Best practices
- Have a policy in place on use of organizational resources
- Encourage use of disclaimers for individuals working on non-organizational endeavors (i.e. "organization shown for identification purposes only")
Resources
Election Year Issues (pp. 363-365) - IRS CPE Text
Election Year Activities for Section 501(c)(3) Organizations: Frequently Asked Questions - McDermott Will & Emery
Closing
Email me with questions and suggested topics
AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit coming later this summer
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Download: Nonprofit Law Podcast #12 (mp3, 6:36)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
When is a person acting on their own versus acting on behalf of their organization?
- Joining a nonprofit as a director or a staff member doesn't take away your individual rights
- Individuals can do things that are otherwise forbidden... donate time/money to campaign, etc.
- General rule - so long as an organization's financial resources, facilities, or staff are not used, the organization is not going to be beholden to the individual acts of its staff, officers or directors
When do the actions become attributed to an organization?
- Principles of agency are used... if the person acts as if they have power, and they actually do have the power, the IRS will usually consider the action that of the organization
- Actions of individuals that weren't ok'd by the group, but were later "implicitly ratified." (i.e. Organization found out about the actions and did not disavow them)
Tips & Best practices
- Have a policy in place on use of organizational resources
- Encourage use of disclaimers for individuals working on non-organizational endeavors (i.e. "organization shown for identification purposes only")
Resources
Election Year Issues (pp. 363-365) - IRS CPE Text
Election Year Activities for Section 501(c)(3) Organizations: Frequently Asked Questions - McDermott Will & Emery
Closing
Email me with questions and suggested topics
AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit coming later this summer
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Sunday, August 26, 2007
Nonprofit Law Podcast #11: Fiscal sponsors
Fiscal sponsors
Download: Nonprofit Law Podcast #11 (mp3, 6:27)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Fiscal Sponsors
501(c)(3)s that take a new project under its wing to offer tax advantages to the project
Typical route for startup nonprofits
Funds are given to the existing 501(c)(3) for it to control
Agreements in place to ensure the funds that come to the fiscal sponsor are spent on the project
Sponsors are legally allowed to retain a small amount of money for administrative expenses incurred
Many agreements have out clauses if the project is recognized as a 501(c)(3)
Tips
Make sure you have a good agreement
If you are a sponsor, understand that this project is part of your organization
If you are the project, find a good sponsor fit
Resources
Foundation Center: Guide to Fiscal Sponsorship
Free Management Library: Basic Guide to Non-Profit Financial Management
Fiscal Sponsorship by Greg Colvin
Closing
Email me with questions and suggested topics
AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit coming later this summer
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Download: Nonprofit Law Podcast #11 (mp3, 6:27)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Fiscal Sponsors
501(c)(3)s that take a new project under its wing to offer tax advantages to the project
Typical route for startup nonprofits
Funds are given to the existing 501(c)(3) for it to control
Agreements in place to ensure the funds that come to the fiscal sponsor are spent on the project
Sponsors are legally allowed to retain a small amount of money for administrative expenses incurred
Many agreements have out clauses if the project is recognized as a 501(c)(3)
Tips
Make sure you have a good agreement
If you are a sponsor, understand that this project is part of your organization
If you are the project, find a good sponsor fit
Resources
Foundation Center: Guide to Fiscal Sponsorship
Free Management Library: Basic Guide to Non-Profit Financial Management
Fiscal Sponsorship by Greg Colvin
Closing
Email me with questions and suggested topics
AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit coming later this summer
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Sunday, August 19, 2007
Nonprofit Law Podcast #10: Restricted funds and lobbying
Restricted funds and lobbying
Download: Nonprofit Law Podcast #10 (mp3, 5:32)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Restricted funds
Government grants - can't lobby with the funds
Statutory limits - part of a charter, sometimes limits activity
Grant agreements - contractual agreements that limit use of the money
In many circumstances, the limits run with the money - if you use money from outside of that pool, you are allowed to lobby.
Example: A 501(c)(3) organization receives 40% of its funding from federal grants, and an additional 40% of its funding from private foundation grants that have a restrictive clause for lobbying as a part of the agreement. Can the organization lobby?
Answer: Yes, so long as the organization complies with the limits to lobbying as a part of its tax status.
Resources
Alliance for Justice: The Rules of the Game
Closing
Email me with questions and suggested topics
AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit coming later this summer
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Download: Nonprofit Law Podcast #10 (mp3, 5:32)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Restricted funds
Government grants - can't lobby with the funds
Statutory limits - part of a charter, sometimes limits activity
Grant agreements - contractual agreements that limit use of the money
In many circumstances, the limits run with the money - if you use money from outside of that pool, you are allowed to lobby.
Example: A 501(c)(3) organization receives 40% of its funding from federal grants, and an additional 40% of its funding from private foundation grants that have a restrictive clause for lobbying as a part of the agreement. Can the organization lobby?
Answer: Yes, so long as the organization complies with the limits to lobbying as a part of its tax status.
Resources
Alliance for Justice: The Rules of the Game
Closing
Email me with questions and suggested topics
AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit coming later this summer
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Sunday, August 12, 2007
Nonprofit Law Podcast #9: Do I need a nonprofit?
Do I need a nonprofit?
Download: Nonprofit Law Podcast #9 (mp3, 08:27)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Threshold question... do we need a nonprofit?
Is this a long-term project?
Do you envision this living beyond your involvement?
How big is the endeavor?
Will you be accepting money or goods from others - how much?
Do you want to work with others to make this happen?
Are you replicating the work of another nonprofit?
Resources
"Can I" vs. "Should I": Center for Nonprofit Corporations (pdf)
Closing
Email me with questions and suggested topics
AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit coming later this summer
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Download: Nonprofit Law Podcast #9 (mp3, 08:27)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Threshold question... do we need a nonprofit?
Is this a long-term project?
Do you envision this living beyond your involvement?
How big is the endeavor?
Will you be accepting money or goods from others - how much?
Do you want to work with others to make this happen?
Are you replicating the work of another nonprofit?
Resources
"Can I" vs. "Should I": Center for Nonprofit Corporations (pdf)
Closing
Email me with questions and suggested topics
AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit coming later this summer
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Sunday, August 5, 2007
Nonprofit Law Podcast #8: Calculating public support
Calculating public support
Download: Nonprofit Law Podcast #8 (mp3, 09:27)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
"I was told there'd be no math on this exam"
- Ethan Hawke as Tom Dyer, Reality Bites
If you are a public charity, you have to show public support if you're not a church or a school.
This can be a complicated area because there are several, math-intensive ways of determining public support
MOST organizations will qualify under IRC Sec. 509(a)(1)... the 1/3 test
If after we go through this test and you determine your organization doesn't meet the 1/3 test, don't panic... you may meet it under another test, but it's time to contact a tax professional (lawyer or accountant)
Why public support?
Practically, it shows your charity gets a lot of small contributions to make up its total support. It demonstrates broad fiscal commitment from the community to your organization, and therefore makes you worthy of tax exempt status with all the benefits of a charity.
Who cares if you lose it?
You're now a private foundation... still exempt, but with more hassles
It's harder to offer tax deductibility to contributors
Your paperwork just went sky high (990PF)
No lobbying at all
Taxes on investments
The 1/3 test
Step 1 - Figure out the threshold amount. For your tax year, multiply your total support by .02 - this gives you the magic number that the IRS considers the maximum contribution that qualifies as public support.
Step 2 - add up all of the contributions you received that are LESS than that threshold amount. We'll call that qualifying support.
Step 3 - Divide qualifying support by total support. Note that any big grants or individual contributions that don't make it in the numerator are in the denominator... If the total percentage is greater than 33.3%, congratulations... you pass. If not... take a deep breath and call your tax professional. You may qualify under another test OR it might be possible to push for small donors if you are working with projected numbers in your current tax year
Other things to think about
New charities are given 4-6 years to meet the public support test
Tipping is not for waiters. It's when you get a big donation from one source that is so big that it causes your organization to fail the public support test.
Resources
Foundation Center resources
SharingLaw.net examples
IRS: Pub 557 if you're a tax masochist
Dyson Foundation on tipping
Closing
Email me with questions and suggested topics
AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit coming later this summer
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Download: Nonprofit Law Podcast #8 (mp3, 09:27)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
"I was told there'd be no math on this exam"
- Ethan Hawke as Tom Dyer, Reality Bites
If you are a public charity, you have to show public support if you're not a church or a school.
This can be a complicated area because there are several, math-intensive ways of determining public support
MOST organizations will qualify under IRC Sec. 509(a)(1)... the 1/3 test
If after we go through this test and you determine your organization doesn't meet the 1/3 test, don't panic... you may meet it under another test, but it's time to contact a tax professional (lawyer or accountant)
Why public support?
Practically, it shows your charity gets a lot of small contributions to make up its total support. It demonstrates broad fiscal commitment from the community to your organization, and therefore makes you worthy of tax exempt status with all the benefits of a charity.
Who cares if you lose it?
You're now a private foundation... still exempt, but with more hassles
It's harder to offer tax deductibility to contributors
Your paperwork just went sky high (990PF)
No lobbying at all
Taxes on investments
The 1/3 test
Step 1 - Figure out the threshold amount. For your tax year, multiply your total support by .02 - this gives you the magic number that the IRS considers the maximum contribution that qualifies as public support.
Step 2 - add up all of the contributions you received that are LESS than that threshold amount. We'll call that qualifying support.
Step 3 - Divide qualifying support by total support. Note that any big grants or individual contributions that don't make it in the numerator are in the denominator... If the total percentage is greater than 33.3%, congratulations... you pass. If not... take a deep breath and call your tax professional. You may qualify under another test OR it might be possible to push for small donors if you are working with projected numbers in your current tax year
Other things to think about
New charities are given 4-6 years to meet the public support test
Tipping is not for waiters. It's when you get a big donation from one source that is so big that it causes your organization to fail the public support test.
Resources
Foundation Center resources
SharingLaw.net examples
IRS: Pub 557 if you're a tax masochist
Dyson Foundation on tipping
Closing
Email me with questions and suggested topics
AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit coming later this summer
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Sunday, July 29, 2007
Nonprofit Law Podcast #7: Publishing votes by your legislators
Publishing votes by your legislators
Download: Nonprofit Law Podcast #7 (mp3, 06:02)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Voter scorecards
Now that many states have finished their legislative sessions, some nonprofits publish the results of votes on bills
There are some rules to follow, especially if your nonprofit is a publich charity 501(c)(3)
IRS treats this activity as potential election activity, so tread carefully
If your charity is a 501(c)(4) or a labor union, or trade association, these rules don't apply... you're largely free to publish in any way
Voter scorecards to the public
Just the facts... all vanilla
No editorializing allowed
Broad range of issues
Voter scorecards to members
Members are donors and people who have volunteered more than a nominal amount of time to the organization
Editorializing is allowed
Narrow range of issues important to the organization
Final note
These are the safe harbors... if you deviate from them as a 501(c)(3) you're in the murky "facts and circumstances" area
Resources
Minnesota Council of Nonprofits Voter Education Toolbox (pdf)
Closing
Email me with questions and suggested topics
AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit coming later this summer
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Download: Nonprofit Law Podcast #7 (mp3, 06:02)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Voter scorecards
Now that many states have finished their legislative sessions, some nonprofits publish the results of votes on bills
There are some rules to follow, especially if your nonprofit is a publich charity 501(c)(3)
IRS treats this activity as potential election activity, so tread carefully
If your charity is a 501(c)(4) or a labor union, or trade association, these rules don't apply... you're largely free to publish in any way
Voter scorecards to the public
Just the facts... all vanilla
No editorializing allowed
Broad range of issues
Voter scorecards to members
Members are donors and people who have volunteered more than a nominal amount of time to the organization
Editorializing is allowed
Narrow range of issues important to the organization
Final note
These are the safe harbors... if you deviate from them as a 501(c)(3) you're in the murky "facts and circumstances" area
Resources
Minnesota Council of Nonprofits Voter Education Toolbox (pdf)
Closing
Email me with questions and suggested topics
AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit coming later this summer
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Sunday, July 22, 2007
Nonprofit Law Podcast #6: Using MySpace and other social networks
Using MySpace and other social networks
Download: Nonprofit Law Podcast #6 (mp3, 07:03)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Using MySpace and other social networking sites
Great new tool
Allows for two way communication with your members and constituents
It's a public communication usually, so you need to be mindful that there are some things nonprofits cannot be involved in
Profile
This is the description of the organization... make sure it adequately represents your organization and doesn't contain any overt political statements that could be seen as supporting or opposing candidates!
Friending
Typically, members of a social network "friend" each other... it's also used to create a fanbase (i.e. bands, companies, etc.)
In the nonprofit context, it's used to show support for a set of issues
Friends can post messages on your site... this can create problems if the friends post material that doesn't fit the nonprofit's message, or worse, if it is illegal
Options --
(1) Set your profile so that all messages must be approved by an admin first
(2) Only friend people that are known quantities
(3) Make the entire profile hidden to the public (i.e. you have to be a "friend" to read your page)
Other issues
Special rules for members
Copyright
Rights of publicity
All will be covered in the upcoming AP guide - Nonprofits and New Media: Legal Rules for using the Internet, Podcasts and Social Networks
Resources
AFJ – eAdvocacy (pdf)
Advocacy Digest
Closing
Email me with questions and suggested topics
AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit coming later this summer
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Download: Nonprofit Law Podcast #6 (mp3, 07:03)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Using MySpace and other social networking sites
Great new tool
Allows for two way communication with your members and constituents
It's a public communication usually, so you need to be mindful that there are some things nonprofits cannot be involved in
Profile
This is the description of the organization... make sure it adequately represents your organization and doesn't contain any overt political statements that could be seen as supporting or opposing candidates!
Friending
Typically, members of a social network "friend" each other... it's also used to create a fanbase (i.e. bands, companies, etc.)
In the nonprofit context, it's used to show support for a set of issues
Friends can post messages on your site... this can create problems if the friends post material that doesn't fit the nonprofit's message, or worse, if it is illegal
Options --
(1) Set your profile so that all messages must be approved by an admin first
(2) Only friend people that are known quantities
(3) Make the entire profile hidden to the public (i.e. you have to be a "friend" to read your page)
Other issues
Special rules for members
Copyright
Rights of publicity
All will be covered in the upcoming AP guide - Nonprofits and New Media: Legal Rules for using the Internet, Podcasts and Social Networks
Resources
AFJ – eAdvocacy (pdf)
Advocacy Digest
Closing
Email me with questions and suggested topics
AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit coming later this summer
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Sunday, July 15, 2007
Nonprofit Law Podcast #5: The different flavors of nonprofits
The different flavors of nonprofits
Download: Nonprofit Law Podcast #5 (mp3, 07:40)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Common characteristics
All are tax exempt
All have some kind of legal form in a state
These are federal tax law designations (numbers correspond to the tax code)
Public charities – 501(c)(3)
Support “charitable, religious, educational, scientific, literary, testing for public safety, fostering national or international amateur sports competition, and the preventing cruelty to children or animals.”
Have a certain level of public support (many small contributors… this is a future show!)
Donors get tax deductions
No support or opposition to candidates (future show)
Limited lobbying (future show)
i.e. Red Cross, American Cancer Society, etc.
Private foundations – 501(c)(3)
Same as a public charity, but they get their money from a limited source (can’t show public support)
i.e. Bill and Melinda Gates Foundation, Ford Foundation, etc.
Social Welfare – 501(c)(4)
Donors do not get tax deductions
Unlimited lobbying… tend to be advocacy groups
Limited election work (secondary activity)
i.e. Sierra Club, …
Unions and Labor Organizations – 501(c)(5) and Trade Associations – 501(c)(6)
Same rules as 501(c)(4)s
Political Organizations – 527s
PACs, political parties, formerly “Stealth PACs”
All activity goes towards the election or defeat of a candidate or ballot measure
VERY complicated because of the overlay with state or federal election laws
If you wade in this thicket, make sure you have a lawyer advising you!
Resources
AFJ – The Connection
IRS - Nonprofit index
Closing
Email me with questions and suggested topics
AP audio & written guides coming soon
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Download: Nonprofit Law Podcast #5 (mp3, 07:40)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Common characteristics
All are tax exempt
All have some kind of legal form in a state
These are federal tax law designations (numbers correspond to the tax code)
Public charities – 501(c)(3)
Support “charitable, religious, educational, scientific, literary, testing for public safety, fostering national or international amateur sports competition, and the preventing cruelty to children or animals.”
Have a certain level of public support (many small contributors… this is a future show!)
Donors get tax deductions
No support or opposition to candidates (future show)
Limited lobbying (future show)
i.e. Red Cross, American Cancer Society, etc.
Private foundations – 501(c)(3)
Same as a public charity, but they get their money from a limited source (can’t show public support)
i.e. Bill and Melinda Gates Foundation, Ford Foundation, etc.
Social Welfare – 501(c)(4)
Donors do not get tax deductions
Unlimited lobbying… tend to be advocacy groups
Limited election work (secondary activity)
i.e. Sierra Club, …
Unions and Labor Organizations – 501(c)(5) and Trade Associations – 501(c)(6)
Same rules as 501(c)(4)s
Political Organizations – 527s
PACs, political parties, formerly “Stealth PACs”
All activity goes towards the election or defeat of a candidate or ballot measure
VERY complicated because of the overlay with state or federal election laws
If you wade in this thicket, make sure you have a lawyer advising you!
Resources
AFJ – The Connection
IRS - Nonprofit index
Closing
Email me with questions and suggested topics
AP audio & written guides coming soon
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Sunday, July 8, 2007
Nonprofit Law Podcast #4: Public disclosure rules
Public disclosure rules
Download: Nonprofit Law Podcast #4 (mp3, 07:15)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Background
Nonprofits get preferential tax treatment
The tradeoff for that preferential tax treatment comes in a few ways… one of them is public disclosure of information
The basic rules
Public charities have to give over, upon request their tax returns from the last three years (Form 990s) and their application for recognition of exemption (Form 1023).
If someone comes in and requests in-person, you must provide these documents then and there.
If the request comes in writing, email or phone, you have 30 days to produce the documents.
You may charge reasonable copying costs… details on that in a resource I’ll mention later in the show.
There are some major exceptions to keep in mind… so pay attention to what your organization does not have to turn over upon request as much as you pay attention to what your organization is obligated to provide.
You can always give more information to the public if you want.
Tax return
- Form 990
- Any attachments, and
- All schedules,
Exception… you don’t have to turn over contributors names… you may legally black out/redact the names of contributors in Schedule B and any identifying information in Schedule B Part II.
NEVER let anyone browbeat you into providing that information. It is confidential and legally protected.
Application
- A copy of the organization’s Form 1023 (if a 501(c)(3)) or 1024 (if another 501(c) org)
- All attachments
- All supporting documents, and
- Any communications with the IRS sent about the application
Exception…. If the organization is older than July 15, 1987 and you don’t have a copy of the application, you do not need to turn it over. As of July 15, 1987 all nonprofits filing a 1023 or 1024 were required to hold onto those applications. You should have them!
Resources
AFJ - Give Me Your 990! (pdf)
IRS - Public disclosure article
Venable LLP - Public disclosure article
Closing
Email me with questions and suggested topics
AP audio & written guides coming soon
Need more than a podcast? tim-mooney.com
I look forward to bringing the information to the community
Thank you for joining me on the nonprofit law podcast… take care.
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Download: Nonprofit Law Podcast #4 (mp3, 07:15)
Shownotes
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Background
Nonprofits get preferential tax treatment
The tradeoff for that preferential tax treatment comes in a few ways… one of them is public disclosure of information
The basic rules
Public charities have to give over, upon request their tax returns from the last three years (Form 990s) and their application for recognition of exemption (Form 1023).
If someone comes in and requests in-person, you must provide these documents then and there.
If the request comes in writing, email or phone, you have 30 days to produce the documents.
You may charge reasonable copying costs… details on that in a resource I’ll mention later in the show.
There are some major exceptions to keep in mind… so pay attention to what your organization does not have to turn over upon request as much as you pay attention to what your organization is obligated to provide.
You can always give more information to the public if you want.
Tax return
- Form 990
- Any attachments, and
- All schedules,
Exception… you don’t have to turn over contributors names… you may legally black out/redact the names of contributors in Schedule B and any identifying information in Schedule B Part II.
NEVER let anyone browbeat you into providing that information. It is confidential and legally protected.
Application
- A copy of the organization’s Form 1023 (if a 501(c)(3)) or 1024 (if another 501(c) org)
- All attachments
- All supporting documents, and
- Any communications with the IRS sent about the application
Exception…. If the organization is older than July 15, 1987 and you don’t have a copy of the application, you do not need to turn it over. As of July 15, 1987 all nonprofits filing a 1023 or 1024 were required to hold onto those applications. You should have them!
Resources
AFJ - Give Me Your 990! (pdf)
IRS - Public disclosure article
Venable LLP - Public disclosure article
Closing
Email me with questions and suggested topics
AP audio & written guides coming soon
Need more than a podcast? tim-mooney.com
I look forward to bringing the information to the community
Thank you for joining me on the nonprofit law podcast… take care.
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Monday, July 2, 2007
Nonprofit Law Podcast #3: Time to dust off your bylaws?
Time to dust off your bylaws?
Download: Nonprofit Law Podcast #3 (mp3, 08:41)
Shownotes:
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Contact
Is it time to dust off your bylaws?
Your bylaws are important
Things to look at:
Committees… meetings… notice requirements… board terms
Time to change? Maybe… Has your organization changed?
Change in your mission
Change in organization operation
– do you really still follow the annual meeting procedures? Need to update?
– How do your bylaws handle resignations or other situations where a board member leaves?
– How do you handle members or constituents you serve? Do they have a voice on the board, or should the board really be insulated from it?
See http://tx.essortment.com/nonprofitsbylaw_pzv.htm
Advisory boards as an option or add-on
Resources
Nolo Press… How to Form a Nonprofit Corporation
BoardSource... The Nonprofit Board's Guide to Bylaws: Creating a Framework for Effective Governance
Sample bylaws – remember these bylaws were probably written for the specific needs of the organizations… look, compare, alter as needed, but they’re best as a reference. If you’ve got some complicated issues, consult a lawyer!
Foundation Center
Another sample
Closing
Email me with questions and suggested topics
AP audio & written guides coming soon
Need more than a podcast? Tim-Mooney.com
I look forward to bringing the information to the community
Thank you for joining me on the nonprofit law podcast… take care.
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Download: Nonprofit Law Podcast #3 (mp3, 08:41)
Shownotes:
Intro
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Contact
Is it time to dust off your bylaws?
Your bylaws are important
Things to look at:
Committees… meetings… notice requirements… board terms
Time to change? Maybe… Has your organization changed?
Change in your mission
Change in organization operation
– do you really still follow the annual meeting procedures? Need to update?
– How do your bylaws handle resignations or other situations where a board member leaves?
– How do you handle members or constituents you serve? Do they have a voice on the board, or should the board really be insulated from it?
See http://tx.essortment.com/nonprofitsbylaw_pzv.htm
Advisory boards as an option or add-on
Resources
Nolo Press… How to Form a Nonprofit Corporation
BoardSource... The Nonprofit Board's Guide to Bylaws: Creating a Framework for Effective Governance
Sample bylaws – remember these bylaws were probably written for the specific needs of the organizations… look, compare, alter as needed, but they’re best as a reference. If you’ve got some complicated issues, consult a lawyer!
Foundation Center
Another sample
Closing
Email me with questions and suggested topics
AP audio & written guides coming soon
Need more than a podcast? Tim-Mooney.com
I look forward to bringing the information to the community
Thank you for joining me on the nonprofit law podcast… take care.
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Sunday, June 24, 2007
Nonprofit Law Podcast #2: Startup nonprofits
Startup nonprofits
Download: Nonprofit Law Podcast #2 (mp3, 06:56)
Shownotes:
Intro
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Topic from a listener… tips on starting a nonprofit
Volunteers
Startups rely almost exclusively on heart and volunteer efforts.
Make sure you have a dedicated base of volunteers and a *very* dedicated board.
You'll be relying on them a lot over the course of the first year.
IRS
Getting nonprofit corporate status in your state is a piece of cake... in some instances it can take as little as 24 hours.
Getting the IRS to recognize your tax-exempt status is a *much* longer process, and you need to factor that into your planning.
Right now it's taking the IRS 9-12 months to process applications... some people won't give charitable contributions until that process is done, so it definitely affects fundraising.
Lawyers?
A lawyer is not necessary, but as with all things in life, getting a pro to help you can be really useful.
The problem is that there are a lot of lawyers out there, but very few that have much training or experience in nonprofit laws.
If you can find one that isn't already maxed to capacity (raising my hand on that!) and he or she is interested in your work, by all means ask them to be on your board!
Resources
This podcast
Nolo Press… How to Form a Nonprofit Corporation (plus California-specific guide)
Alliance for Justice's Nonprofit Advocacy Project (afj.org)
The Pro Bono Partnership (probonopartner.org)
Closing
Email me with questions and suggested topics
AP audio & written guides coming soon
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Download: Nonprofit Law Podcast #2 (mp3, 06:56)
Shownotes:
Intro
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show
Topic from a listener… tips on starting a nonprofit
Volunteers
Startups rely almost exclusively on heart and volunteer efforts.
Make sure you have a dedicated base of volunteers and a *very* dedicated board.
You'll be relying on them a lot over the course of the first year.
IRS
Getting nonprofit corporate status in your state is a piece of cake... in some instances it can take as little as 24 hours.
Getting the IRS to recognize your tax-exempt status is a *much* longer process, and you need to factor that into your planning.
Right now it's taking the IRS 9-12 months to process applications... some people won't give charitable contributions until that process is done, so it definitely affects fundraising.
Lawyers?
A lawyer is not necessary, but as with all things in life, getting a pro to help you can be really useful.
The problem is that there are a lot of lawyers out there, but very few that have much training or experience in nonprofit laws.
If you can find one that isn't already maxed to capacity (raising my hand on that!) and he or she is interested in your work, by all means ask them to be on your board!
Resources
This podcast
Nolo Press… How to Form a Nonprofit Corporation (plus California-specific guide)
Alliance for Justice's Nonprofit Advocacy Project (afj.org)
The Pro Bono Partnership (probonopartner.org)
Closing
Email me with questions and suggested topics
AP audio & written guides coming soon
Need more than a podcast? Tim-Mooney.com
nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
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