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.
Sunday, July 29, 2007
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.
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