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.
Sunday, September 30, 2007
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.
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