tag:blogger.com,1999:blog-68626536114808704972024-03-08T09:31:36.723-08:00Nonprofit Law PodcastThe nonprofit law podcast is a weekly show highlighting legal issues facing nonprofits. Hosted by Tim Mooney, an attorney with over a decade of experience in nonprofit law, this entertaining and informative program helps staff, officers and directors of nonprofits to understand the laws that impact their organizations.Tim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.comBlogger47125tag:blogger.com,1999:blog-6862653611480870497.post-81937550712059505502008-10-12T14:50:00.000-07:002008-10-12T15:37:00.997-07:00Nonprofit Law Podcast #45: Election SeasonElection Season<br /><object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" id="pcpp" align="middle" height="30" width="300"><param name="allowScriptAccess" value="sameDomain"><param name="movie" value="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP45.mp3&instantLoad=0&instantPlay=0"><param name="quality" value="high"><param name="bgcolor" value="#000000"><embed src="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP45.mp3&instantLoad=0" quality="high" bgcolor="#000000" name="pcpp" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" align="middle" height="30" width="300"></embed></object><br />Download: <a href="http://media.libsyn.com/media/capitalcaucus/NLP45.mp3">Nonprofit Law Podcast #45</a> (mp3, 10:14)<br /><br /><strong>Shownotes</strong><br /><br /><strong>Intro </strong><br /><br />Tim Mooney… Welcome to the Nonprofit Law Podcast<br />Your guide to the laws impacting nonprofits.<br />Shownotes…. <a href="applewebdata://9F12AEF8-471A-46C9-A7B6-EA70D5C07787/index.php">nplawcast.com</a><br /><a href="http://nplawcast.com/contact/index.php">Email the show</a><br /><br /><strong></strong><strong>Election season brings out the advocacy</strong><strong> issues for nonprofits<br /><br /><span style="font-weight: normal; font-style: italic;">- Some churches are about to get in a heap of trouble...</span><br /><span style="font-weight: normal;"><a href="http://www.alliancedefensefund.org/news/pressrelease.aspx?cid=4692">Alliance Defense Fund</a> is trying to take on the IRS and the tax prohibition on electioneering.</span><br /><span style="font-weight: normal;">It's probably going to cost some churches, but more importantly the hubris will impact the church goers<br />The First Amedment is alive and well, but it doesn't simultaneously create the right to tax deductibility of donations. That's a privilege.<br /><br /><span style="font-style: italic;">- Campaign finance laws were thankfully overturned, and here's why...</span></span><span style="font-weight: bold;"><br /></span><span style="font-weight: normal;">In 2000, Congress passed McCain-Feingold, or BCRA - it contained a well-intentioned but overbroad provision that essentially banned any broadcast advertisement that mentioned anyone running for federal office within 60 days of the November elections.<br />The Supreme Court overturned it because it banned all ads in those windows, including ones that are purely within free speech categories - like lobbying<br />When I lobbied supporters and authors of this law, I was constantly asked what kind of things could possibly come up within 60 days of an election that nonprofits and other corporations would want to weigh in on?<br />Well... we all just experienced it - the rescue bill was firmly within the 60 day window and without the wisdom of the Court (a phrase I do not often use) an election law would have stopped organizations from weighing in on the bill via broadcast ads.<br />Even supporters of BCRA were uncomfortable on this point...<br /></span><span style="font-weight: bold;"></span><br /></strong><strong>Resources</strong><br /><a href="http://electionlawblog.org/archives/011602.html"><br />Election Law Blog</a> on the BCRA 60 day windows<br /><a href="http://philanthropy.com/news/updates/index.php?id=5869">Action Urged Against Politicking Pastors</a> - The Chronicle of Philanthropy<br /><br /><strong>Closing<br /></strong><a href="http://nplawcast.com/contact/index.php">Email me</a> with questions and suggested topics<br />Sign up for the free NLP newsletter... every week get an early look at the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to <a href="http://nplawcast.com/newsletter/index.php">nplawcast.com/newsletter</a> for more info and to sign up.<br />Need more than the podcast? <a href="http://tim-mooney.com/">Tim-Mooney.com</a> and Beyond the Podcast at <a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><br />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 lawTim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.com0tag:blogger.com,1999:blog-6862653611480870497.post-72437475519167197962008-09-21T14:08:00.000-07:002008-09-21T14:15:24.647-07:00Nonprofit Law Podcast #44: StreamliningStreamlining<br /><object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" id="pcpp" align="middle" height="30" width="300"><param name="allowScriptAccess" value="sameDomain"><param name="movie" value="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP44.mp3&instantLoad=0&instantPlay=0"><param name="quality" value="high"><param name="bgcolor" value="#000000"><embed src="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP44.mp3&instantLoad=0" quality="high" bgcolor="#000000" name="pcpp" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" align="middle" height="30" width="300"></embed></object><br />Download: <a href="http://media.libsyn.com/media/capitalcaucus/NLP44.mp3">Nonprofit Law Podcast #44</a> (mp3, 5:13)<br /><br /><strong>Shownotes</strong><br /><br /><strong>Intro </strong><br /><br />Tim Mooney… Welcome to the Nonprofit Law Podcast<br />Your guide to the laws impacting nonprofits.<br />Shownotes…. <a href="applewebdata://9F12AEF8-471A-46C9-A7B6-EA70D5C07787/index.php">nplawcast.com</a><br /><a href="http://nplawcast.com/contact/index.php">Email the show</a><br /><br /><strong><br /></strong><strong>- - This podcast is dedicated to the memory of Sean May. To learn more about Sean, please visit </strong><strong><a href="http://seanmaymemorial.com" rel="self">seanmaymemorial.com</a></strong><strong>. - -<br /></strong><strong><br /><br />One less step in organizing a nonprofit!<br /><br /></strong>Straight from the IRS:<br /><br /><em>The Internal Revenue Service and the Treasury Department today issued new regulations that will streamline the approval process for organizations seeking tax-exempt status as publicly supported charities.<br /><br />The new regulations do away with the so-called advance rulings that granted public charity status for an initial five-year period but required exempt organizations to demonstrate, after the initial period, that they in fact received a substantial part of their support from public sources to receive a final determination letter. </em><strong><br /><br />Resources</strong><br /><br /><a href="http://lawprofessors.typepad.com/nonprofit/2008/09/irs-streamlines.html" rel="self">IRS Streamlines TEO Application Process</a> - Nonprofit Law Prof Blog<br /><a href="http://www.irs.gov/newsroom/article/0,,id=186513,00.html" rel="self">IRS Streamlines Application Process for New Tax-Exempt Organizations</a> - IRS Press Release<br /><br /><strong>Closing<br /></strong><a href="http://nplawcast.com/contact/index.php">Email me</a> with questions and suggested topics<br />Sign up for the free NLP newsletter... every week get an early look at the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to <a href="http://nplawcast.com/newsletter/index.php">nplawcast.com/newsletter</a> for more info and to sign up.<br />Need more than the podcast? <a href="http://tim-mooney.com/">Tim-Mooney.com</a> and Beyond the Podcast at <a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><br />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 lawTim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.com0tag:blogger.com,1999:blog-6862653611480870497.post-88230376298345124352008-08-24T07:18:00.000-07:002008-08-24T07:20:22.878-07:00Nonprofit Law Podcast #43: The Best IRS Publication Revamped<strong>The Best IRS Publication Revamped<br /></strong><object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" id="pcpp" align="middle" height="30" width="300"><param name="allowScriptAccess" value="sameDomain"><param name="movie" value="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP43.mp3&instantLoad=0&instantPlay=0"><param name="quality" value="high"><param name="bgcolor" value="#000000"><embed src="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP43.mp3&instantLoad=0" quality="high" bgcolor="#000000" name="pcpp" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" align="middle" height="30" width="300"></embed></object><br />Download: <a href="http://media.libsyn.com/media/capitalcaucus/NLP43.mp3">Nonprofit Law Podcast #43</a> (mp3, 9:11)<br /><br /><strong>Shownotes</strong><br /><br /><strong>Intro </strong><br /><br />Tim Mooney… Welcome to the Nonprofit Law Podcast<br />Your guide to the laws impacting nonprofits.<br />Shownotes…. <a href="applewebdata://9F12AEF8-471A-46C9-A7B6-EA70D5C07787/index.php">nplawcast.com</a><br /><a href="http://nplawcast.com/contact/index.php">Email the show</a><br /><br /><strong>Craigslist Foundation Nonprofit Bootcamp<br /></strong>Highly recommend this great day of learning about nonprofits, including nonprofit law<br /><a href="http://afj.org/" rel="self">Alliance for Justice</a> session on lobbying was excellent<br />NYC 2008 Podcasts should be up soon - in the meantime, <a href="http://craigslistfoundation.org/index.php?page=Nonprofit_Boot_Camp_Online" rel="self">check out past ones</a><br />If you're in the Bay Area, I highly encourage you to attend the west coast version on <a href="http://craigslistfoundation.org/index.php?page=sf2008" rel="self">October 18, 2008 in San Mateo, CA</a><br /><br /><strong>IRS revamps Pub 1828, the Guide to Churches and Religious Organizations<br /></strong><ul class="disc"><li><a href="http://www.irs.gov/pub/irs-pdf/p1828.pdf" rel="self">IRS Publication 1828</a> (PDF) - Designed for religious organizations, but this guide is an excellent parallel resource for secular charities as well</li><li>Inurement and Private Benefit</li></ul><ul class="disc"><li><ul class="(null)"><li>No special deals for insiders</li></ul></li><li><ul class="(null)"><li>No charitable dollars to individuals' "private benefit"</li></ul></li></ul><ul class="disc"><li>Employment Tax</li></ul><ul class="disc"><li><ul class="(null)"><li>The basic ins and outs of withholding and other issues</li></ul></li></ul><ul class="disc"><li>Payment Of Employee Business Expenses</li></ul><ul class="disc"><li><ul class="(null)"><li>How to properly reimburse</li></ul></li></ul><ul class="disc"><li>Recordkeeping Requirements</li></ul><ul class="disc"><li><ul class="(null)"><li>Simple rules for keeping the IRS happy if you're audited</li></ul></li></ul><ul class="disc"><li>Substantiation and Disclosure Rules for Donations</li></ul><ul class="disc"><li><ul class="(null)"><li>What you have to do when you receive tax-deductible donations</li></ul></li></ul><ul class="disc"><li>A great index to other relevant IRS pubs (special note to my silver medal for best IRS pub: <a href="http://www.irs.gov/pub/irs-pdf/p557.pdf" rel="self">Publication 557</a>)</li><li>Update reflects some of the examples and guidance from <a href="http://www.irs.gov/irb/2007-25_IRB/ar09.html" rel="self">Rev. Rul. 2007-41</a></li></ul><ul class="disc"><li><ul class="(null)"><li>Examples illustrating the application of the facts and circumstances test for campaign intervention</li></ul></li><li><ul class="(null)"><li>If you're a non-religious org, check out the Revenue Ruling... Pub 1828 focuses on the religious org examples</li></ul></li></ul><strong><br />Resources</strong><br /><br /><ul class="disc"><li><a href="http://www.irs.gov/pub/irs-pdf/p1828.pdf" rel="self">IRS Publication 1828</a> (PDF)</li></ul><br /><strong>Closing<br /></strong><a href="http://nplawcast.com/contact/index.php">Email me</a> with questions and suggested topics<br />Sign up for the free NLP newsletter... every week get an early look at the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to <a href="http://nplawcast.com/newsletter/index.php">nplawcast.com/newsletter</a> for more info and to sign up.<br />Need more than the podcast? <a href="http://tim-mooney.com/">Tim-Mooney.com</a> and Beyond the Podcast at <a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><br />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 lawTim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.com0tag:blogger.com,1999:blog-6862653611480870497.post-66074802698941544992008-08-10T10:42:00.000-07:002008-08-10T11:40:30.311-07:00Nonprofit Law Podcast #42: Double Duty<strong>Double Duty<br /></strong><object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" id="pcpp" align="middle" height="30" width="300"><param name="allowScriptAccess" value="sameDomain"><param name="movie" value="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP42.mp3&instantLoad=0&instantPlay=0"><param name="quality" value="high"><param name="bgcolor" value="#000000"><embed src="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP42.mp3&instantLoad=0" quality="high" bgcolor="#000000" name="pcpp" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" align="middle" height="30" width="300"></embed></object><br />Download: <a href="http://media.libsyn.com/media/capitalcaucus/NLP42.mp3">Nonprofit Law Podcast #42</a> (mp3, 9:50)<br /><br /><strong>Shownotes</strong><br /><br /><strong>Intro </strong><br /><br />Tim Mooney… Welcome to the Nonprofit Law Podcast<br />Your guide to the laws impacting nonprofits.<br />Shownotes…. <a href="applewebdata://9F12AEF8-471A-46C9-A7B6-EA70D5C07787/index.php">nplawcast.com</a><br /><a href="http://nplawcast.com/contact/index.php">Email the show</a><br />I'll be at the Craigslist Foundation Nonprofit Bootcamp in NYC on August 16th - if you attend and see me, feel free to say hello!<br />Thanks to <a href="http://www.txnp.org" rel="self">Texas Nonprofits</a> for featuring the show on their homepage! It sparks my craving for Ironworks BBQ in Austin...<br /><br /><strong>Can a staff member also serve on the board of directors?<br /><br /></strong><ul class="disc"><li>From a listener email: keep the suggestions coming!</li><li>Some people are absolutists about this - it's an unworkable conflict of interest. Early in my career I was confronted with an ED who was convinced it was actually illegal.</li><li>In some circumstances, this may be true - check your state laws regarding conflicts of interest, but also your bylaws and conflict of interest policies</li><li>Assuming none of these things block it, serving on the board as a staff member IS possible</li><li>It's more of an issue for small, but growing nonprofits</li><li>Why? It's a route to compensate a person for their work - paid as a staff member, but still present as an unpaid board member. (wearing two hats)</li><li>Pitfall: Conflict of interest - breach of duty of loyalty (for more, go back to <a href="http://nplawcast.com/podcast/files/../index.php?id=2660482888944115541" rel="self" title="Shownotes:Nonprofit Law Podcast #35: Joining a Nonprofit Board">NLP #35</a>)</li><li>From <a href="http://www.boardsource.org/Knowledge.asp?ID=3.148" rel="self">BoardSource</a>: "It is probably impossible to find a board member who will never have any conflicts of interest... if these associations develop into conflicts of interest and become a major obstacle to fulfilling the duty of loyalty — one of the main legal obligations of board members — it may be necessary to re-evaluate the board member's suitability for current board service."</li><li>If it makes sense for your organization to have a person serve as a board member, have a very strict policy regarding breach of loyalty. Best practice would be an abstention policy where the board member recuses him or herself from any votes that impact staff. Another (perhaps better) policy would be to have the board member serve in an ex officio capacity (i.e. no voting power on the board, but has full authority to be present and debate all decisions).</li></ul><strong>Resources</strong><br /><br />BoardSource<br /><a href="http://www.boardsource.org/Knowledge.asp?ID=3.96" rel="self">How many nonprofits compensate their board members?</a><br /><a href="http://www.boardsource.org/Knowledge.asp?ID=3.88" rel="self">Is it acceptable for a board member to have a personal relationship with a staff member?</a><br /><a href="http://www.boardsource.org/Knowledge.asp?ID=3.148" rel="self">Can conflict of interest be an obstacle to board service?</a><br /><a href="http://www.boardsource.org/Knowledge.asp?ID=3.389" rel="self">How does a nonprofit safeguard against organizational conflict of interest?</a><br /><br /><strong>Closing<br /></strong><a href="http://nplawcast.com/contact/index.php">Email me</a> with questions and suggested topics<br />Sign up for the free NLP newsletter... every week get an early look at the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to <a href="http://nplawcast.com/newsletter/index.php">nplawcast.com/newsletter</a> for more info and to sign up.<br />Need more than the podcast? <a href="http://tim-mooney.com/">Tim-Mooney.com</a> and Beyond the Podcast at <a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><br />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 lawTim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.com0tag:blogger.com,1999:blog-6862653611480870497.post-72096976765670251672008-08-09T12:09:00.000-07:002008-08-23T17:07:38.886-07:00Nonprofit Law Podcast #42: Double Duty<strong>Double Duty<br /></strong><object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" id="pcpp" align="middle" height="30" width="300"><param name="allowScriptAccess" value="sameDomain"><param name="movie" value="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP42.mp3&instantLoad=0&instantPlay=0"><param name="quality" value="high"><param name="bgcolor" value="#000000"><embed src="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP42.mp3&instantLoad=0" quality="high" bgcolor="#000000" name="pcpp" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" align="middle" height="30" width="300"></embed></object><br />Download: <a href="http://media.libsyn.com/media/capitalcaucus/NLP42.mp3">Nonprofit Law Podcast #42</a> (mp3, 9:53)<br /><br /><strong>Shownotes</strong><br /><br /><strong>Intro </strong><br /><br />Tim Mooney… Welcome to the Nonprofit Law Podcast<br />Your guide to the laws impacting nonprofits.<br />Shownotes…. <a href="applewebdata://9F12AEF8-471A-46C9-A7B6-EA70D5C07787/index.php">nplawcast.com</a><br /><a href="http://nplawcast.com/contact/index.php">Email the show</a><br />I'll be at the Craigslist Foundation Nonprofit Bootcamp in NYC on August 16th - if you attend and see me, feel free to say hello!<br />Thanks to <a href="http://www.txnp.org" rel="self">Texas Nonprofits</a> for featuring the show on their homepage! It sparks my craving for Ironworks BBQ in Austin...<br /><br /><strong>Can a staff member also serve on the board of directors?<br /><br /></strong><ul class="disc"><li>From a listener email: keep the suggestions coming!</li><li>Some people are absolutists about this - it's an unworkable conflict of interest. Early in my career I was confronted with an ED who was convinced it was actually illegal.</li><li>In some circumstances, this may be true - check your state laws regarding conflicts of interest, but also your bylaws and conflict of interest policies</li><li>Assuming none of these things block it, serving on the board as a staff member IS possible</li><li>It's more of an issue for small, but growing nonprofits</li><li>Why? It's a route to compensate a person for their work - paid as a staff member, but still present as an unpaid board member. (wearing two hats)</li><li>Pitfall: Conflict of interest - breach of duty of loyalty (for more, go back to <a href="http://nplawcast.com/podcast/files/../index.php?id=2660482888944115541" rel="self" title="Shownotes:Nonprofit Law Podcast #35: Joining a Nonprofit Board">NLP #35</a>)</li><li>From <a href="http://www.boardsource.org/Knowledge.asp?ID=3.148" rel="self">BoardSource</a>: "It is probably impossible to find a board member who will never have any conflicts of interest... if these associations develop into conflicts of interest and become a major obstacle to fulfilling the duty of loyalty — one of the main legal obligations of board members — it may be necessary to re-evaluate the board member's suitability for current board service."</li><li>If it makes sense for your organization to have a person serve as a board member, have a very strict policy regarding breach of loyalty. Best practice would be an abstention policy where the board member recuses him or herself from any votes that impact staff. Another (perhaps better) policy would be to have the board member serve in an ex officio capacity (i.e. no voting power on the board, but has full authority to be present and debate all decisions).</li></ul><strong>Resources</strong><br /><br />BoardSource<br /><a href="http://www.boardsource.org/Knowledge.asp?ID=3.96" rel="self">How many nonprofits compensate their board members?</a><br /><a href="http://www.boardsource.org/Knowledge.asp?ID=3.88" rel="self">Is it acceptable for a board member to have a personal relationship with a staff member?</a><br /><a href="http://www.boardsource.org/Knowledge.asp?ID=3.148" rel="self">Can conflict of interest be an obstacle to board service?</a><br /><a href="http://www.boardsource.org/Knowledge.asp?ID=3.389" rel="self">How does a nonprofit safeguard against organizational conflict of interest?</a><br /><br /><strong>Closing<br /></strong><a href="http://nplawcast.com/contact/index.php">Email me</a> with questions and suggested topics<br />Sign up for the free NLP newsletter... every week get an early look at the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to <a href="http://nplawcast.com/newsletter/index.php">nplawcast.com/newsletter</a> for more info and to sign up.<br />Need more than the podcast? <a href="http://tim-mooney.com/">Tim-Mooney.com</a> and Beyond the Podcast at <a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><br />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 lawTim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.com0tag:blogger.com,1999:blog-6862653611480870497.post-45300179868536691782008-07-27T11:00:00.001-07:002008-08-23T17:07:29.392-07:00Nonprofit Law Podcast #41: Responsibilities of Foundation Board Chairs<strong>Responsibilities of Foundation Board Chairs<br /></strong><object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" id="pcpp" align="middle" height="30" width="300"><param name="allowScriptAccess" value="sameDomain"><param name="movie" value="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP41.mp3&instantLoad=0&instantPlay=0"><param name="quality" value="high"><param name="bgcolor" value="#000000"><embed src="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP41.mp3&instantLoad=0" quality="high" bgcolor="#000000" name="pcpp" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" align="middle" height="30" width="300"></embed></object><br />Download: <a href="http://media.libsyn.com/media/capitalcaucus/NLP41.mp3">Nonprofit Law Podcast #41</a> (mp3, 8:31)<br /><br /><strong>Shownotes</strong><br /><br /><strong>Intro </strong><br /><br />Tim Mooney… Welcome to the Nonprofit Law Podcast<br />Your guide to the laws impacting nonprofits.<br />Shownotes…. <a href="applewebdata://9F12AEF8-471A-46C9-A7B6-EA70D5C07787/index.php">nplawcast.com</a><br /><a href="http://nplawcast.com/contact/index.php">Email the show</a><br /><br /><strong>Important responsibilities for board chairs (and other board members)<br /><br /></strong><ul class="disc"><li>1. Be Faithful to Mission </li><li>2. Guide the Grantmaking Strategy </li><li>3. Map Out the Future </li><li>4. Stay Focused on Financial Oversight and Legal Compliance </li><li>5. Master the Art of Facilitating Meetings </li><li>6. Connect the Dots Between Committees </li><li>7. Build a Board That Is Strong And Engaged </li><li>8. Communicate with the Community </li><li>9. Oversee Administrative Work</li><li>10. Assess Performance </li></ul><br /><strong>Resources</strong><br /><br />BoardSource, <a href="http://www.boardsource.org/Spotlight.asp?ID=14.350 " rel="self">Ten Essential Responsibilities of Foundation Board Chairs </a><br /><a href="http://www.boardsource.org/dl.asp?document_id=630" rel="self">Full whitepaper</a><br /><strong><br />Closing<br /></strong><a href="http://nplawcast.com/contact/index.php">Email me</a> with questions and suggested topics<br />Sign up for the free NLP newsletter... every week get an early look at the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to <a href="http://nplawcast.com/newsletter/index.php">nplawcast.com/newsletter</a> for more info and to sign up.<br />Need more than the podcast? <a href="http://tim-mooney.com/">Tim-Mooney.com</a> and Beyond the Podcast at <a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><br />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 lawTim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.com0tag:blogger.com,1999:blog-6862653611480870497.post-84342062944022298182008-07-12T11:27:00.000-07:002008-07-13T08:10:00.916-07:00Nonprofit Law Podcast #40: Due Diligence<strong>Due Diligence<br /></strong><object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" id="pcpp" align="middle" height="30" width="300"><param name="allowScriptAccess" value="sameDomain"><param name="movie" value="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP40.mp3&instantLoad=0&instantPlay=0"><param name="quality" value="high"><param name="bgcolor" value="#000000"><embed src="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP40.mp3&instantLoad=0" quality="high" bgcolor="#000000" name="pcpp" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" align="middle" height="30" width="300"></embed></object><br />Download: <a href="http://media.libsyn.com/media/capitalcaucus/NLP40.mp3">Nonprofit Law Podcast #40</a> (mp3, 12:05)<br /><br /><strong>Shownotes</strong><br /><br /><strong>Intro </strong><br /><br />Tim Mooney… Welcome to the Nonprofit Law Podcast<br />Your guide to the laws impacting nonprofits.<br />Shownotes…. <a href="applewebdata://9F12AEF8-471A-46C9-A7B6-EA70D5C07787/index.php">nplawcast.com</a><br /><a href="http://nplawcast.com/contact/index.php">Email the show</a><br /><br /><strong>Due Diligence for Nonprofits<br /><br /></strong><ul class="disc"><li>Conflict of interest policy for board members, officers, and senior staff </li><li>Whistleblower policy</li><li>Document retention and destruction policy</li><li>Gift acceptance policy </li><li>Compensation policy</li><li>Parent-subordinate consistency policy </li><li>Contemporaneous documentation of meeting minutes of board and committees</li><li>Compensation and Audit committees</li><li>For grantmakers - Maintains records to substantiate the amount of the grants or assistance, the grantees’ eligibility </li><li>for the grants or assistance, and the selection criteria used to award the grants or assistance.</li></ul><br /><strong>Resources</strong><br /><br />American Council on Education - <a href="http://www.acenet.edu/AM/TemplateRedirect.cfm?template=/CM/ContentDisplay.cfm&ContentID=27547" rel="self">501(c)(3) Due Diligence</a> (PDF)<br /><br /><strong>Closing<br /></strong><a href="http://nplawcast.com/contact/index.php">Email me</a> with questions and suggested topics<br />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 <a href="http://nplawcast.com/newsletter/index.php">nplawcast.com/newsletter</a> for more info and to sign up.<br />Need more than the podcast? <a href="http://tim-mooney.com/">Tim-Mooney.com</a> and Beyond the Podcast at <a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><br />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 lawTim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.com0tag:blogger.com,1999:blog-6862653611480870497.post-68072672014154042662008-06-29T10:05:00.000-07:002008-06-29T10:47:24.688-07:00Nonprofit Law Podcast #39: Not Charitable Enough?<strong>Not Charitable Enough?<br /></strong><object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" id="pcpp" align="middle" height="30" width="300"><param name="allowScriptAccess" value="sameDomain"><param name="movie" value="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP39.mp3&instantLoad=0&instantPlay=0"><param name="quality" value="high"><param name="bgcolor" value="#000000"><embed src="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP39.mp3&instantLoad=0" quality="high" bgcolor="#000000" name="pcpp" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" align="middle" height="30" width="300"></embed></object><br />Download: <a href="http://media.libsyn.com/media/capitalcaucus/NLP39.mp3" rel="self">Nonprofit Law Podcast #39</a> (mp3, 7:06)<br /><br /><strong>Shownotes</strong><br /><br /><strong>Intro </strong><br /><br />Tim Mooney… Welcome to the Nonprofit Law Podcast<br />Your guide to the laws impacting nonprofits.<br />Shownotes…. <a href="applewebdata://9F12AEF8-471A-46C9-A7B6-EA70D5C07787/index.php">nplawcast.com</a><br /><a href="http://nplawcast.com/contact/index.php">Email the show</a><br /><br /><strong>Commensurate in Scope ruling<br /><br /></strong><ul class="disc"><li>A recent private letter ruling, the IRS applied a somewhat controversial standard to reject exempt status to an organization that was a faith-based organization that also was creating tax-friendly financial plans for it's constituency. </li><li>Remember, that it is totally feasible for a charity to engage in business activities and engage in business activities, however there are limitations out there (UBIT, etc.)</li><li>But also remember that charitable organizations must be"exclusively" formed for charitable activities</li><li>The commensurate in scope standard is that you have to have sufficiently large enough charitable programming relative in size to the financial resources of the organization.</li><li>The organization in the PLR was only spending 1% (according to the IRS) on charitable activity, so this was an easy one from their perspective</li><li>However, where does one draw the line? And how do you handle organizations such as The Nature Conservancy that have literally billions of dollars locked into land? Are they less allowed now to engage in business activities?</li><li>This goes hand in hand with my call <a href="http://nplawcast.com/podcast/files/../index.php?id=8252028645293258047" rel="self" title="Shownotes:Nonprofit Law Podcast #38: An Apollo Project for Nonprofits">last episode</a> for an (admittedly semi-overstated) Apollo Project on nonprofit regulation. We need more clarity and less ambiguity coming from the IRS</li></ul><br /><strong>Resources</strong><br /><br /><a href="http://philanthropy.com/news/updates/index.php?id=4692" rel="self">IRS Denies Tax-Exempt Status to Group That Spends Too Little Money on Charitable Programs</a>, Chronicle of Philanthropy<br /><br /><strong>Closing<br /></strong><a href="http://nplawcast.com/contact/index.php">Email me</a> with questions and suggested topics<br />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 <a href="http://nplawcast.com/newsletter/index.php">nplawcast.com/newsletter</a> for more info and to sign up.<br />Need more than the podcast? <a href="http://tim-mooney.com/">Tim-Mooney.com</a> and Beyond the Podcast at <a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><br />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 lawTim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.com0tag:blogger.com,1999:blog-6862653611480870497.post-82520286452932580472008-06-15T13:48:00.000-07:002008-06-15T13:53:26.365-07:00Nonprofit Law Podcast #38: An Apollo Project for Nonprofits<strong>An Apollo Project for Nonprofits<br /></strong><object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" id="pcpp" align="middle" height="30" width="300"><param name="allowScriptAccess" value="sameDomain"><param name="movie" value="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP38.mp3&instantLoad=0&instantPlay=0"><param name="quality" value="high"><param name="bgcolor" value="#000000"><embed src="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP38.mp3&instantLoad=0" quality="high" bgcolor="#000000" name="pcpp" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" align="middle" height="30" width="300"></embed></object><br />Download: <a href="http://media.libsyn.com/media/capitalcaucus/NLP38.mp3" rel="self">Nonprofit Law Podcast #38</a> (mp3, 6:54)<br /><br /><strong>Shownotes</strong><br /><br /><strong>Intro </strong><br /><br />Tim Mooney… Welcome to the Nonprofit Law Podcast<br />Your guide to the laws impacting nonprofits.<br />Shownotes…. <a href="applewebdata://9F12AEF8-471A-46C9-A7B6-EA70D5C07787/index.php">nplawcast.com</a><br /><a href="http://nplawcast.com/contact/index.php">Email the show</a><br /><br /><strong>More clarity, not less<br /><br /></strong>From BNA:<br /><br />'Inferential' Intervention Trend<br /><br />[Marcus Owen's] firm has seen the emergence of differing interpretations of the facts-and-circumstances standard that IRS applies to all political activity referrals, he said. Some offices have a more <br />liberal interpretation where only allegations of explicit statements of campaign intervention lead to investigations, while other offices are more willing to look at allegations of implicit or indirect <br />campaign intervention, he said. <br /><br />What he called a determination of "inferential" intervention is also emerging from IRS. This he described as "inferences derived from discussions of candidate's positions on an issue ... but somewhere else in the organization, another Web site or something off a Web site could carry with it a flavor of the organization's position on the same issue, and IRS could conflate those two and come to the conclusion that there was inferential intervention." <br /><br /><strong>Closing<br /></strong><a href="http://nplawcast.com/contact/index.php">Email me</a> with questions and suggested topics<br />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 <a href="http://nplawcast.com/newsletter/index.php">nplawcast.com/newsletter</a> for more info and to sign up.<br />Need more than the podcast? <a href="http://tim-mooney.com/">Tim-Mooney.com</a> and Beyond the Podcast at <a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><br />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 lawTim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.com0tag:blogger.com,1999:blog-6862653611480870497.post-75567928946082826642008-04-13T17:26:00.001-07:002008-04-13T17:30:24.716-07:00Nonprofit Law Podcast #37: Decoding the Nonprofit Form<strong>Decoding the Nonprofit Form<br /></strong><object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" id="pcpp" align="middle" height="30" width="300"><param name="allowScriptAccess" value="sameDomain"><param name="movie" value="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP37.mp3&instantLoad=0&instantPlay=0"><param name="quality" value="high"><param name="bgcolor" value="#000000"><embed src="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP37.mp3&instantLoad=0" quality="high" bgcolor="#000000" name="pcpp" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" align="middle" height="30" width="300"></embed></object><br />Download: <a href="http://media.libsyn.com/media/capitalcaucus/NLP37.mp3" rel="self">Nonprofit Law Podcast #37</a> (mp3, 7:54)<br /><br /><strong>Shownotes</strong><br /><br /><strong>Intro </strong><br /><br />Tim Mooney… Welcome to the Nonprofit Law Podcast<br />Your guide to the laws impacting nonprofits.<br />Shownotes…. <a href="applewebdata://9F12AEF8-471A-46C9-A7B6-EA70D5C07787/index.php">nplawcast.com</a><br /><a href="http://nplawcast.com/contact/index.php">Email the show</a><br /><br /><strong>How you can pick up clues on the type of nonprofit you hear about in the news<br /><br /></strong>This show is all about figuring out the type of nonprofit<br />A recent article on David Brock's new organizational involvement spurred this:<br />"Brock wouldn't detail Progressive Media USA's strategy, and stressed that - as required by his group's nonprofit status - <strong>the spending would be on a mix of direct electoral politics and issue ads with no direct connection to the race</strong>." (<a href="http://www.cbsnews.com/stories/2008/04/10/politics/politico/main4005289.shtml" rel="self">Politico/CBSNews.com</a>)<br />What type of nonprofit?<br />501(c)(3)? Check out their website... do they allow for charitable deductions for donations? Does the solicitation page specifically say contributions are NOT deductible?<br />Deductible? 501(c)(3)... likely a public charity<br />If not... keep looking for more clues!<br />Does the organization engage in ALL election activity supporting or opposing a candidate?<br />Probably a 527<br />Does it do mixed advocacy - some supporting or opposing a candidate and some not?<br />Probably a 501(c)(4)... Progressive Media USA might event have both a (c)(4) and an affiliated 527, so it's not always as easy to pick out everything from one source!<br /><br />Little clues here in there can lead you find out without relying on the cheat (<a href="http://www.guidestar.org/index.jsp" rel="self">Guidestar</a> or a personal visit to the offices!)<br /><br /><strong>Closing<br /></strong><a href="http://nplawcast.com/contact/index.php">Email me</a> with questions and suggested topics<br />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 <a href="http://nplawcast.com/newsletter/index.php">nplawcast.com/newsletter</a> for more info and to sign up.<br />Need more than the podcast? <a href="http://tim-mooney.com/">Tim-Mooney.com</a> and Beyond the Podcast at <a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><br />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 lawTim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.com0tag:blogger.com,1999:blog-6862653611480870497.post-83567388133881802922008-03-30T11:12:00.000-07:002008-03-30T13:33:39.963-07:00Nonprofit Law Podcast #36: Top 6 resources<strong>Top 6 resources<br /></strong><object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" id="pcpp" align="middle" height="30" width="300"><param name="allowScriptAccess" value="sameDomain"><param name="movie" value="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP36.mp3&instantLoad=0&instantPlay=0"><param name="quality" value="high"><param name="bgcolor" value="#000000"><embed src="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP36.mp3&instantLoad=0" quality="high" bgcolor="#000000" name="pcpp" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" align="middle" height="30" width="300"></embed></object><br />Download: <a href="http://media.libsyn.com/media/capitalcaucus/NLP36.mp3" rel="self">Nonprofit Law Podcast #36</a> (mp3, 8:39)<br /><br /><strong>Shownotes</strong><br /><br /><strong>Intro </strong><br /><br />Tim Mooney… Welcome to the Nonprofit Law Podcast<br />Your guide to the laws impacting nonprofits.<br />Shownotes…. <a href="applewebdata://9F12AEF8-471A-46C9-A7B6-EA70D5C07787/index.php">nplawcast.com</a><br /><a href="http://nplawcast.com/contact/index.php">Email the show</a><br /><br /><strong>My Top 6 Resources<br /></strong>This week is all "resource time" here on the podcast - my top 6 resources - 3 sites in two categories<br /><br /><em>Operational information - excellent resources for how to get things done right<br /></em><a href="http://www.guidestar.org/index.jsp" rel="self">Guidestar</a><br /><a href="http://craigslistfoundation.org/index.php?page=Nonprofit_Resources" rel="self">CraigsList Foundation</a><br /><a href="http://www.boardsource.org/Knowledge.asp" rel="self">BoardSource</a><br /><br /><em>Infrastructure organizations - operational guidance plus representation of your interests<br /></em><a href="http://www.afj.org/for-nonprofits-foundations/" rel="self">Alliance for Justice</a> - Nonprofit Advocacy Project and Foundation Advocacy Initiative<br /><a href="http://www.ncna.org/" rel="self">National Council of Nonprofit Associations</a> (NCNA) and your state nonprofit association<br /><a href="http://www.independentsector.org/" rel="self">Independent Sector</a><br /><br /><strong>Closing<br /></strong><a href="http://nplawcast.com/contact/index.php">Email me</a> with questions and suggested topics<br />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 <a href="http://nplawcast.com/newsletter/index.php">nplawcast.com/newsletter</a> for more info and to sign up.<br />Need more than the podcast? <a href="http://tim-mooney.com/">Tim-Mooney.com</a> and Beyond the Podcast at <a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><br />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 lawTim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.com0tag:blogger.com,1999:blog-6862653611480870497.post-26604828889441155412008-03-16T09:12:00.000-07:002008-03-16T09:14:37.550-07:00Nonprofit Law Podcast #35: Joining a Nonprofit Board<strong>Joining a Nonprofit Board<br /></strong><object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" id="pcpp" align="middle" height="30" width="300"><param name="allowScriptAccess" value="sameDomain"><param name="movie" value="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP35.mp3&instantLoad=0&instantPlay=0"><param name="quality" value="high"><param name="bgcolor" value="#000000"><embed src="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP35.mp3&instantLoad=0" quality="high" bgcolor="#000000" name="pcpp" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" align="middle" height="30" width="300"></embed></object><br />Download: <a href="http://media.libsyn.com/media/capitalcaucus/NLP35.mp3" rel="self">Nonprofit Law Podcast #35</a> (mp3, 9:42)<br /><br /><strong>Shownotes</strong><br /><br /><strong>Intro </strong><br /><br />Tim Mooney… Welcome to the Nonprofit Law Podcast<br />Your guide to the laws impacting nonprofits.<br />Shownotes…. <a href="applewebdata://9F12AEF8-471A-46C9-A7B6-EA70D5C07787/index.php">nplawcast.com</a><br /><a href="http://nplawcast.com/contact/index.php">Email the show</a><br /><br /><strong>News & Notes<br /></strong>- From the Nonprofit Law Blog (tim-mooney.com/lawblog)<br /> - <a href="http://www.tim-mooney.com/lawblog/index.php?id=2553820983349539964" rel="self">Senate deepens financial review of television ministries</a> - NBC is reporting that the Senate Finance committee is renewing its demands for certain churches to provide detailed financial information. The letters sent today are a follow-up to letters sent last year to a virtual who's who of large televangelist ministries, including Benny Hinn and Kenneth Copeland.<br /> - <a href="http://www.tim-mooney.com/lawblog/index.php?id=7915162442241446365" rel="self">IRS reaches out to charities to aid in economic stimulus</a> - The IRS is encouraging various partners and stakeholders such as charities, churches and governmental organizations to assist in efforts to reach out to those Americans who may be eligible for the 2008 economic stimulus payment but who normally have no requirement to file a tax return. People who receive certain Social Security, Veterans Affairs, Railroad Retirement or wages from earned income or combat pay may be eligible and not know it.<div style="display: inline;font-size:17px; font-weight:bold; "><br /></div ><strong><br />Joining a nonprofit board<br /></strong>- Duties of care, loyalty, and obedience <br /> - duty of care is the duty to pay attention to the organization—to monitor its activities, see that its mission is being accomplished, and guard its financial resources. <br /> - duty of loyalty is the duty to avoid conflicts of interest<br /> - In cases of potential conflict of interest, directors must act to preserve and enhance public trust in the organization by putting the interests of the organization ahead of all other business and personal interests.<br /> - Watch out for self dealing!<br /> - duty of obedience is to carry out the purposes of the organization and to comply with the law.<br />- Before you say yes and join the board, do your homework<br /> - Know the bylaws<br /> - Know the expectations (financial goals for board members, etc.?)<br /> - Know how you protect the organization (insurance coverage sufficient? etc.)<strong><br /><br />Resources</strong><br />Guidestar - <a href="http://www.guidestar.org/DisplayArticle.do?articleId=875" rel="self">Joining a Nonprofit Board in a Post-Enron World</a><br />MN Council of Nonprofits - <a href="http://www.mncn.org/info/basic_gov.htm" rel="self">Roles and Responsibilities of the Nonprofit Board</a><br />BoardSource - <a href="http://www.boardsource.org/Bookstore.asp?Item=1075" rel="self">The Nonprofit Board Answer Book</a><br /><br /><strong>Closing<br /></strong><a href="http://nplawcast.com/contact/index.php">Email me</a> with questions and suggested topics<br />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 <a href="http://nplawcast.com/newsletter/index.php">nplawcast.com/newsletter</a> for more info and to sign up.<br />Need more than the podcast? <a href="http://tim-mooney.com/">Tim-Mooney.com</a> and Beyond the Podcast at <a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><br />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 lawTim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.com0tag:blogger.com,1999:blog-6862653611480870497.post-14692330588384074812008-03-02T11:06:00.000-08:002008-03-02T11:07:33.736-08:00Nonprofit Law Podcast #34: What triggers an IRS audit?What triggers an IRS audit?<object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" id="pcpp" align="middle" height="30" width="300"><param name="allowScriptAccess" value="sameDomain"><param name="movie" value="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP34.mp3&instantLoad=0&instantPlay=0"><param name="quality" value="high"><param name="bgcolor" value="#000000"><embed src="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP34.mp3&instantLoad=0" quality="high" bgcolor="#000000" name="pcpp" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" align="middle" height="30" width="300"></embed></object><br />Download: <a href="http://media.libsyn.com/media/capitalcaucus/NLP34.mp3" rel="self">Nonprofit Law Podcast #34</a> (mp3, 6:03)<br /><br /><strong>Shownotes</strong><br /><br /><strong>Intro </strong><br /><br />Tim Mooney… Welcome to the Nonprofit Law Podcast<br />Your guide to the laws impacting nonprofits.<br />Shownotes…. <a href="applewebdata://9F12AEF8-471A-46C9-A7B6-EA70D5C07787/index.php">nplawcast.com</a><br /><a href="http://nplawcast.com/contact/index.php">Email the show</a><br /><br /><strong>News & Notes<br /></strong>- <em>Nonprofits and Elections: Balancing Personal Versus Organizational Activity</em> on-demand video screencast is available now at <a href="http://nplawcast.com/beyondthepodcast" rel="self">nplawcast.com/beyondthepodcast</a>.<br />- Newsletter subscribers... next week I'll be releasing a free screencast on filling out the Form 990-N. If you're not a subscriber, sign up at <a href="http://nplawcast.com/newsletter/index.php" rel="self" title="Newsletter">nplawcast.com/newsletter</a>.<div style="display: inline; font-size: 17px; font-weight: bold;"><br /></div><strong><br />What triggers an audit?<br /></strong>- To determine which organizations should be targeted, experienced specialists analyze information from Forms 990 and other sources. <br />- This analysis will usually result in the selection of a group of returns for examination or compliance check.<br />- EO also reviews media reports and receives complaints from the general public and Congress about potential non-compliance by exempt organizations. <br />- After confirming the information, and when appropriate, these organizations may be selected for examination or to receive a compliance check. For details on how EO handles complaints about exempt organizations, see <a href="http://www.irs.gov/irs/article/0,,id=178241,00.html" rel="self">Fact Sheet 2008-13</a>. (It goes to the Dallas field office, because Texans know how to investigate nonprofits, presumably?)<br />- Regardless of the process used to select returns, EO does not presume that an organization is violating the tax laws before it begins the examination or sends a compliance check letter.<strong><br /><br />Resources</strong><br />IRS: <a href="http://www.irs.gov/newsroom/article/0,,id=178242,00.html" rel="self">FS 2008-14</a><br /><br /><strong>Closing<br /></strong><a href="http://nplawcast.com/contact/index.php">Email me</a> with questions and suggested topics<br />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 <a href="http://nplawcast.com/newsletter/index.php">nplawcast.com/newsletter</a> for more info and to sign up.<br />Need more than the podcast? <a href="http://tim-mooney.com/">Tim-Mooney.com</a> and Beyond the Podcast at <a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><br />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 lawTim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.com0tag:blogger.com,1999:blog-6862653611480870497.post-23834596809167383272008-02-24T09:13:00.000-08:002008-07-12T11:23:29.140-07:00Nonprofit Law Podcast #33: What counts as lobbying?What counts as lobbying?<br /><br /><object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" id="pcpp" align="middle" height="30" width="300"><param name="allowScriptAccess" value="sameDomain"><param name="movie" value="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP33.mp3&instantLoad=0&instantPlay=0"><param name="quality" value="high"><param name="bgcolor" value="#000000"><embed src="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP33.mp3&instantLoad=0" quality="high" bgcolor="#000000" name="pcpp" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" align="middle" height="30" width="300"></embed></object><br /><a href="http://media.libsyn.com/media/capitalcaucus/NLP33.mp3" rel="self">Download: Nonprofit Law Podcast #33</a> (mp3, 7:32)<br /><br /><strong>Shownotes</strong><br /><br /><strong>Intro </strong><br /><br />Tim Mooney… Welcome to the Nonprofit Law Podcast<br />Your guide to the laws impacting nonprofits.<br />Shownotes…. <a href="applewebdata://9F12AEF8-471A-46C9-A7B6-EA70D5C07787/index.php">nplawcast.com</a><br /><a href="http://nplawcast.com/contact/index.php">Email the show</a><br /><br /><strong>News & Notes<br /></strong>- Recommended resource if none of the lobbying talk makes sense: Alliance for Justice's <a href="http://www.afj.org/assets/resources/resources2/Worry-Free-Lobbying-for-Nonprofits.pdf" rel="self">Worry-Free Lobbying for Nonprofits</a> (PDF).<br />- <em>Nonprofits and Elections: Balancing Personal Versus Organizational Activity</em> on-demand video screencast is available now at <a href="http://nplawcast.com/beyondthepodcast" rel="self">nplawcast.com/beyondthepodcast</a>.<br /><strong><br /></strong><strong>What counts as lobbying for a public charity?<br /></strong><br />- Two sets of rules: one has no definitions, the other we'll cover ("501(h) election")<br />- Do yourself a favor and check to see if your organization has made the 501(h) election - if not, strongly consider making it even if you engage in little or no lobbying activity<br />- Direct Lobbying:<br /> - Communication<br /> - With a legislator<br /> - Expressing a view on specific legislation<br />- Grassroots Lobbying:<br /> - Communication<br /> - With the general public<br /> - Expressing a view on specific legislation<br /> - With a call to action<br />- A great deal of public advocacy is NOT lobbying, even though it is compelling, direct and (sometimes) rather pointed and critical<br />- Many visits with legislators and their staff are NOT lobbying because the discussion centers on broad issues, not specific legislation<br />- In doubt? Run your activity through the elements!<br /><strong><br /></strong><strong>Resources<br /></strong>MNCN: <a href="http://www.mncn.org/lobbylaw.htm" rel="self">Nonprofit Lobbying and the Law</a><br />CLPI: <a href="http://www.clpi.org/Lobbying_and_the_Law.aspx" rel="self">Lobbying and the Law</a><strong><br /></strong>AFJ: <a href="http://www.afj.org/for-nonprofits-foundations/state-resources/" rel="self">State lobbying law resources</a> and <a href="http://www.afj.org/assets/resources/resources2/Worry-Free-Lobbying-for-Nonprofits.pdf" rel="self">Worry-Free Lobbying for Nonprofits</a><br /><strong><br /></strong><strong>Closing<br /></strong><a href="http://nplawcast.com/contact/index.php">Email me</a> with questions and suggested topics<br />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 <a href="http://nplawcast.com/newsletter/index.php">nplawcast.com/newsletter</a> for more info and to sign up.<br />Need more than the podcast? <a href="http://tim-mooney.com/">Tim-Mooney.com</a> and Beyond the Podcast at <a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><br />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 lawTim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.com0tag:blogger.com,1999:blog-6862653611480870497.post-73810518012383914292008-02-16T22:45:00.000-08:002008-07-12T11:23:28.105-07:00Nonprofit Law Podcast #32: Lobbying basicsLobbying basics<br /><br /><object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" id="pcpp" align="middle" height="30" width="300"><param name="allowScriptAccess" value="sameDomain"><param name="movie" value="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP32.mp3&instantLoad=0&instantPlay=0"><param name="quality" value="high"><param name="bgcolor" value="#000000"><embed src="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP32.mp3&instantLoad=0" quality="high" bgcolor="#000000" name="pcpp" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" align="middle" height="30" width="300"></embed></object><br /><a href="http://media.libsyn.com/media/capitalcaucus/NLP32.mp3" rel="self">Download: Nonprofit Law Podcast #32</a> (mp3, 9:48)<br /><br /><strong>Shownotes</strong><br /><br /><strong>Intro </strong><br /><br />Tim Mooney… Welcome to the Nonprofit Law Podcast<br />Your guide to the laws impacting nonprofits.<br />Shownotes…. <a href="applewebdata://9F12AEF8-471A-46C9-A7B6-EA70D5C07787/index.php">nplawcast.com</a><br /><a href="http://nplawcast.com/contact/index.php">Email the show</a><br /><br /><strong>News & Notes<br /></strong>- Recommended blog: a great source of nonprofit news is <em>The Chronicle of Philanthropy</em>'s <a href="http://philanthropy.com/news/" rel="self">Philanthropy Today</a>. <em>The Chronicle</em> is a subscription service (and well worth it) but this is a free source of news from the Chronicle. I have it in my Google Reader so I get the stories delivered as soon as they are posted.<br />- <em>Nonprofits and Elections: Balancing Personal Versus Organizational Activity</em> on-demand video screencast is available now at <a href="http://nplawcast.com/beyondthepodcast" rel="self">nplawcast.com/beyondthepodcast</a>.<br /><strong><br /></strong><strong>The "L" word<br /></strong><br />- Yes, nonprofits can lobby<br />- Yes, there are restrictions ranging from the substantial (private foundations) to the minimal (registration requirements for all)<br />- Lobbying has a legal definition - there are many ways an organization can advocate (sometimes strongly) without it counting as lobbying<br />- The basic rundown<br /> - Private foundations are essentially prohibited from lobbying, BUT there are many ways to visit legislators and educate (tax law)<br /> - Public charities are limited in the amount of lobbying they can engage in, but the amount allowed is surprisingly high for some (tax law)<br /> - Other 501(c)s are not limited at all in the amount of lobbying they can engage in, but it must fit their exempt purpose (tax law)<br /> - 527s rarely lobby because it is unusual that lobbying would support or oppose a candidate (their exempt purpose)<br /> - Federal law and most state laws require lobbyist registration for all (varies wildly - check your state)<br />- Where things get tricky<br /> - Ballot measures - intersection with election laws<br /> - Local bodies of government - sometimes unclear whether there is legislation or a legislative body<br /> - Funder restrictions - the biggest area - a public charity may have a large <em>legal</em> capacity to lobby, but its source of funding may have contractual restrictions on lobbying so the nonprofit's <em>practical</em> capacity is much lower<br /><strong><br />Resources<br /></strong>MNCN: <a href="http://www.mncn.org/lobbylaw.htm" rel="self">Nonprofit Lobbying and the Law</a><br />CLPI: <a href="http://www.clpi.org/Lobbying_and_the_Law.aspx" rel="self">Lobbying and the Law</a><strong><br /></strong>AFJ: <a href="http://www.afj.org/for-nonprofits-foundations/state-resources/" rel="self">State lobbying law resources</a><br /><strong><br /></strong><strong>Closing<br /></strong><a href="http://nplawcast.com/contact/index.php">Email me</a> with questions and suggested topics<br />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 <a href="http://nplawcast.com/newsletter/index.php">nplawcast.com/newsletter</a> for more info and to sign up.<br />Need more than the podcast? <a href="http://tim-mooney.com/">Tim-Mooney.com</a> and Beyond the Podcast at <a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><br />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 lawTim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.com0tag:blogger.com,1999:blog-6862653611480870497.post-16986335285366918772008-02-10T16:43:00.000-08:002008-07-12T11:23:26.923-07:00Nonprofit Law Podcast #31: Do we have to file a 990?Do we have to file a 990?<br /><object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" id="pcpp" align="middle" height="30" width="300"><param name="allowScriptAccess" value="sameDomain"><param name="movie" value="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP31.mp3&instantLoad=0&instantPlay=0"><param name="quality" value="high"><param name="bgcolor" value="#000000"><embed src="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP31.mp3&instantLoad=0" quality="high" bgcolor="#000000" name="pcpp" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" align="middle" height="30" width="300"></embed></object><br /><a href="http://media.libsyn.com/media/capitalcaucus/NLP31.mp3" rel="self">Download: Nonprofit Law Podcast #31</a> (mp3, 6:26)<br /><br /><strong>Shownotes</strong><br /><br /><strong>Intro </strong><br /><br />Tim Mooney… Welcome to the Nonprofit Law Podcast<br />Your guide to the laws impacting nonprofits.<br />Shownotes…. <a href="applewebdata://9F12AEF8-471A-46C9-A7B6-EA70D5C07787/index.php">nplawcast.com</a><br /><a href="http://nplawcast.com/contact/index.php">Email the show</a><br /><br /><strong>News & Notes<br /></strong> - <em>Nonprofits and Elections: Balancing Personal Versus Organizational Activity</em> on-demand video screencast is available now at <a href="http://nplawcast.com/beyondthepodcast" rel="self">nplawcast.com/beyondthepodcast</a>.<br /><strong><br /></strong><strong>Do all nonprofits have to file Form 990?<br /></strong><br />- No, but most do. The default is that your nonprofit will be filing a 990 about 5 months after the end of its tax year<br />- Who doesn't file a Form 990?<br /> - Small organizations<br /> - Gross receipts of less than $100,000 and assets of less than $250,000 at the end of the year (Form 990-EZ)<br /> - Gross receipts normally less than $25,000 (no filing necessary for FY 2007)<br /> - For FY 2008 (next year's filing) these organizations may be required to file an annual electronic notice - e-Postcard<br /> - Churches and church-affiliated organizations (no filing necessary)<br /> - Private foundations (Form 990-PF)<br /> - Employee benefit trusts (Form 5500)<br /> - Black lung benefit trusts (Form 990-BL)<br /> - Special partnerships of religious and apostolic organizations (Form 1065).<br /><strong><br />Resources<br /></strong>IRS: <a href="http://www.irs.gov/charities/article/0,,id=139223,00.html" rel="self">EO Reporting Requirements - Annual Return Filing Exceptions</a><br /><strong><br />Closing<br /></strong><a href="http://nplawcast.com/contact/index.php">Email me</a> with questions and suggested topics<br />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 <a href="http://nplawcast.com/newsletter/index.php">nplawcast.com/newsletter</a> for more info and to sign up.<br />Need more than the podcast? <a href="http://tim-mooney.com/">Tim-Mooney.com</a> and Beyond the Podcast at <a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><br />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 lawTim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.com0tag:blogger.com,1999:blog-6862653611480870497.post-55331210297146214292008-02-03T13:51:00.001-08:002008-07-12T11:23:25.726-07:00Nonprofit Law Podcast #30: Can a candidate use our space?Can a candidate use our space?<br /><br /><object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" id="pcpp" align="middle" height="30" width="300"><param name="allowScriptAccess" value="sameDomain"><param name="movie" value="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP30.mp3&instantLoad=0&instantPlay=0"><param name="quality" value="high"><param name="bgcolor" value="#000000"><embed src="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP30.mp3&instantLoad=0" quality="high" bgcolor="#000000" name="pcpp" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" align="middle" height="30" width="300"></embed></object><br /><a href="http://media.libsyn.com/media/capitalcaucus/NLP30.mp3" rel="self">Download: Nonprofit Law Podcast #30</a> (mp3, 7:18)<br /><br /><strong>Shownotes</strong><br /><br /><strong>Intro </strong><br /><br />Tim Mooney… Welcome to the Nonprofit Law Podcast<br />Your guide to the laws impacting nonprofits.<br />Shownotes…. <a href="applewebdata://9F12AEF8-471A-46C9-A7B6-EA70D5C07787/index.php">nplawcast.com</a><br /><a href="http://nplawcast.com/contact/index.php">Email the show</a><br /><br /><strong>News & Notes<br /></strong>- What's the IRS up to this year? According to its <a href="http://www.irs.gov/pub/irs-tege/fy08_implementing_guidelines.pdf" rel="self">2008 guidelines</a> (PDF), the IRS is going to be focusing on (1) the redesign of Form 990, and (2) efforts to reign in abusive donation transactions particularly over-valuation of non-cash contributions. More at <a href="http://www.guidestar.org/DisplayArticle.do?articleId=1194" rel="self">Guidestar.org</a>.<br />- <em>Nonprofits and Elections: Balancing Personal Versus Organizational Activity</em> on-demand video screencast is available now as special preview for newsletter subscribers and will be available February 10th for the rest of the listenership. More on newsletter signup at the end of the show.<br /><strong><br /></strong><strong>Can a candidate use our space?<br /></strong><br />- 501(c)(4)s, etc.<br /> - Yes, and you can limit it in a partisan way<br /> - If limited in a partisan manner, this will count toward your limits on partisan activity under tax law<br /> - Use must be incidental (about an hour per week or 4 hours per month) or it might be considered a contribution unless candidate reimburses (federal candidates - state law varies widely)<br />- 501(c)(3)s<br /> - Must be strictly nonpartisan (nonpartisan debates, etc.) OR<br /> - The use is part of a community offering (church rec room or community room) that is regularly made available for noncommercial purposes, without regard to political affiliation<br /> - You can charge fees<br /><strong><br /></strong><strong>Resources<br /></strong>FEC: <a href="http://www.fec.gov/pages/brochures/citizens.shtml" rel="self">Citizens' Guide</a><br />IRS: <a href="http://www.irs.ustreas.gov/pub/irs-tege/eotopici02.pdf" rel="self">CPE Guide, </a><em><a href="http://www.irs.ustreas.gov/pub/irs-tege/eotopici02.pdf" rel="self">Election Year Issues</a></em> (PDF - p383)<br /><strong><br />Closing<br /></strong><a href="http://nplawcast.com/contact/index.php">Email me</a> with questions and suggested topics<br />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 <a href="http://nplawcast.com/newsletter/index.php">nplawcast.com/newsletter</a> for more info and to sign up.<br />Need more than the podcast? <a href="http://tim-mooney.com/">Tim-Mooney.com</a> and Beyond the Podcast at <a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><br />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.Tim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.com0tag:blogger.com,1999:blog-6862653611480870497.post-19482148762001947002008-01-27T12:00:00.000-08:002008-01-27T16:07:15.563-08:00Nonprofit Law Podcast #29: Unrelated Business Income<strong>Unrelated Business Income<br /></strong><br /><object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" id="pcpp" align="middle" height="30" width="300"><param name="allowScriptAccess" value="sameDomain"><param name="movie" value="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP29.mp3&instantLoad=0&instantPlay=0"><param name="quality" value="high"><param name="bgcolor" value="#000000"><embed src="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP29.mp3&instantLoad=0" quality="high" bgcolor="#000000" name="pcpp" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" align="middle" height="30" width="300"></embed></object><br /><a href="http://media.libsyn.com/media/capitalcaucus/NLP29.mp3" rel="self">Download: Nonprofit Law Podcast #29</a> (mp3, 9:41)<br /><br /><strong>Shownotes</strong><br /><br /><strong>Intro </strong><br /><br />Tim Mooney… Welcome to the Nonprofit Law Podcast<br />Your guide to the laws impacting nonprofits.<br />Shownotes…. <a href="applewebdata://9F12AEF8-471A-46C9-A7B6-EA70D5C07787/index.php">nplawcast.com</a><br /><a href="http://nplawcast.com/contact/index.php">Email the show</a><br /><br /><strong>News & Notes<br /></strong>Welcome Blue Oregon readers<br />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 <a href="http://nplawcast.com/newsletter/index.php">nplawcast.com/newsletter</a> for more info and to sign up.<br />Nonprofits and New Media: Legal Rules for using the Internet, Podcasts and Social Networks is available. <br />Next Beyond the Podcast offering: Nonprofits and Elections: Balancing Personal Activity versus Organizational Activity. Available on January 31st for newsletter subscribers who will receive a discount through February 10th when it will be released to the rest of the listenership.<br />Nonprofits and New Media: Legal Rules for using the Internet, Podcasts and Social Networks is available. <br />Check out the poll at the bottom of the Beyond the Podcast page at <a href="http://nplawcast.com/index.html">nplawcast.com</a> and give your input on what topics you'd like covered in the some of the next BTP offerings.<br /><strong><br />Unrelated Business Income<br /></strong>- Listener suggestion: issues regarding the parking garage run by a nonprofit - is it subject to taxation?<strong><br /></strong>- Any income an organization receives from a regular trade or business that is not substantially related to the organization's exempt purposes. <br /> - trade or business can be a small part of overall work (i.e. NYU and Mueller Spaghetti)<br /> - regularly carried on: has a frequency (not a one-shot)<br /> - substantially related - if the sales don't somehow advance the exempt purposes of the organization<br /> - IRS uses facts and circumstances analysis<br />- Affects most 501(c) organizations<br />- Subjects them to a tax - "UBIT"<br />- New rule: organizations have to make their UBIT returns (Form 990T) available to the public!<br />- Examples<br /> - membership list sales: UBIT<br /> - pet boarding by an anti-cruelty org: UBIT<br /> - art museum gift cards with art: not UBI<br /> - newsletters/magazines: can go either way (depends on whether the articles cover the exempt purpose)<br /><strong><br />Resources<br /></strong>IRS: <a href="http://www.irs.gov/pub/irs-pdf/p598.pdf" rel="self">Publication 598</a> (PDF - newly updated)<br />IRS: <a href="http://www.irs.gov/charities/article/0,,id=96104,00.html" rel="self">UBI defined</a><br />BoardSource: <a href="http://www.boardsource.org/Knowledge.asp?ID=3.114" rel="self">What is UBIT?</a><br /><strong><br />Closing<br /></strong><br /><a href="http://nplawcast.com/contact/index.php">Email me</a> with questions and suggested topics<br />Need more than the podcast? <a href="http://tim-mooney.com/">Tim-Mooney.com</a> and Beyond the Podcast at <a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><br />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 lawTim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.com1tag:blogger.com,1999:blog-6862653611480870497.post-29079389811308677022008-01-20T02:49:00.000-08:002008-08-23T17:07:30.654-07:00Nonprofit Law Podcast #28: Nonprofit Mail RatesNonprofit Mail Rates<br /><br /><object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" id="pcpp" align="middle" height="30" width="300"><param name="allowScriptAccess" value="sameDomain"><param name="movie" value="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP28.mp3&instantLoad=0&instantPlay=0"><param name="quality" value="high"><param name="bgcolor" value="#000000"><embed src="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP28.mp3&instantLoad=0" quality="high" bgcolor="#000000" name="pcpp" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" align="middle" height="30" width="300"></embed></object><br />Download: <a href="http://media.libsyn.com/media/capitalcaucus/NLP28.mp3" rel="self">Nonprofit Law Podcast #28</a> (mp3, 8:48)<br /><br /><strong>Shownotes</strong><br /><br /><strong>Intro </strong><br /><br />Tim Mooney… Welcome to the Nonprofit Law Podcast<br />Your guide to the laws impacting nonprofits.<br />Shownotes…. <a href="applewebdata://9F12AEF8-471A-46C9-A7B6-EA70D5C07787/index.php">nplawcast.com</a><br /><a href="http://nplawcast.com/contact/index.php">Email the show</a><br /><br /><strong>News & Notes<br /></strong>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 <a href="http://nplawcast.com/newsletter/index.php">nplawcast.com/newsletter</a> for more info and to sign up.<br />Nonprofits and New Media: Legal Rules for using the Internet, Podcasts and Social Networks is available. Early reviews are great, and I'm glad it's been well-recieved. Check out the poll at the bottom of the Beyond the Podcast page at <a href="http://nplawcast.com/index.html">nplawcast.com</a> and give your input on what topics you'd like covered in the some of the next BTP offerings. I'll announce the next BTP topic next show.<br /><strong><br />Nonprofit Mailing Rates<br /></strong>- Why would you want it? Cheap mailings - 40% of standard mail rates<br />- Who qualifies? Mainly (c)(3)s and some very limited political committees (i.e. official Dem and GOP committees) - but qualified orgs do not have to be 501(c)(3)s<br />- How to apply - <div style="display: inline;font:12px Arial, Verdana, Helvetica, sans-serif; color:#0074C1;"><u><a href="http://www.usps.com/forms/_pdf/ps3624.pdf">PS Form 3624</a></u></div ><div style="display: inline;font:12px Arial, Verdana, Helvetica, sans-serif; ">, </div ><div style="display: inline;font:12px Arial, Verdana, Helvetica, sans-serif; "><em>Application to Mail at Nonprofit Standard Rate<br /> </em></div ><div style="display: inline;font:12px Arial, Verdana, Helvetica, sans-serif; ">- Determination letter, supporting docs of activity</div ><br /> - Financial statements, etc.<br /> - Not an insignificant form<strong> </strong><br />- Congrats - you're approved... now what?<br /> - What can be mailed is strictly controlled<br /> - Off limits<br /> - Certain advertisements<br /> - Mailing other org's mail (that includes affiliated (c)(4)s and 527s!)<br /> - Mailing without identifying marks<br /> - Make sure you mail at least once every 2 years (200 pieces or 50 lbs)<br /> - Story time... the Portland Post Office vs. a suburban Minneapolis Post Office<br /><strong><br />Resources<br /></strong>USPS: <a href="http://www.usps.com/mailingonline/nonprofit_faq.htm" rel="self">NetPost Mailing Online - Nonprofit FAQs</a><br />USPS: <div style="display: inline;font:12px Arial, Verdana, Helvetica, sans-serif; color:#0074C1;"><u><a href="http://www.usps.com/forms/_pdf/ps3624.pdf">PS Form 3624</a></u></div ><div style="display: inline;font:12px Arial, Verdana, Helvetica, sans-serif; ">, </div ><div style="display: inline;font:12px Arial, Verdana, Helvetica, sans-serif; "><em>Application to Mail at Nonprofit Standard Rate </em></div ><div style="display: inline;font:12px Arial, Verdana, Helvetica, sans-serif; ">(PDF)</div ><br /><strong><br />Closing<br /></strong><br /><a href="http://nplawcast.com/contact/index.php">Email me</a> with questions and suggested topics<br />Need more than the podcast? <a href="http://tim-mooney.com/">Tim-Mooney.com</a> and Beyond the Podcast at <a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><br />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.Tim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.com0tag:blogger.com,1999:blog-6862653611480870497.post-76599040956343511932008-01-13T14:41:00.000-08:002008-01-13T14:41:22.589-08:00Nonprofit Law Podcast #27: Reporting changes to the IRSReporting changes to the IRS<br /><br /><object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" id="pcpp" align="middle" height="30" width="300"><param name="allowScriptAccess" value="sameDomain"><param name="movie" value="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP27.mp3&instantLoad=0&instantPlay=0"><param name="quality" value="high"><param name="bgcolor" value="#000000"><embed src="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP27.mp3&instantLoad=0" quality="high" bgcolor="#000000" name="pcpp" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" align="middle" height="30" width="300"></embed></object><br />Download: <a href="http://media.libsyn.com/media/capitalcaucus/NLP27.mp3" rel="self">Nonprofit Law Podcast #27</a> (mp3, 6:19)<br /><br /><strong>Shownotes</strong><br /><br /><strong>Intro </strong><br /><br />Tim Mooney… Welcome to the Nonprofit Law Podcast<br />Your guide to the laws impacting nonprofits.<br />Shownotes…. <a href="applewebdata://9F12AEF8-471A-46C9-A7B6-EA70D5C07787/index.php">nplawcast.com</a><br /><a href="http://nplawcast.com/contact/index.php">Email the show</a><br /><br /><strong>News & Notes<br /></strong>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 <a href="http://nplawcast.com/newsletter/index.php">nplawcast.com/newsletter</a> for more info and to sign up.<br />Nonprofits and New Media: Legal Rules for using the Internet, Podcasts and Social Networks is available. Early reviews are great, and I'm glad it's been well-recieved. Check out the poll at the bottom of the Beyond the Podcast page at <a href="http://nplawcast.com/index.html">nplawcast.com</a> and give your input on what topics you'd like covered in the some of the next BTP offerings.<br /><strong><br />New Year, New Changes?<br /></strong>A lot of nonprofits consider making changes to their organization - new offerings, new services, new board members... even new addresses<br />How do you handle letting the IRS know about these things?<br />Form 990 - your annual return generally contains places in the form to include any of the ordinary changes that happen with nonprofits<br /> new address, new board members, new officers, etc.<br />What about bigger changes<br /> In some instances, bigger changes require more information to supplement the 990 - for instance, if your nonprofit reincorporates, you would need to attach the new articles of incorporation to the Form 990<br />What about super-big changes?<br /> If your nonprofit is changing its services or mission dramatically, it might require additional action<br /> Private Letter Ruling - a lengthy process with the IRS asking for specific advice on a specific matter. Get a lawyer!<br /> Another 1023 - sometimes the changes are so big that you might as well be a new organization (i.e. a totally different exempt purpose than the one you applied for recognition in the first place)<br /> This would be due to big changes... going from private foundation to public charity, or nonrelgious organization to a religious one that is exempt from filing 990s, etc.<strong><br /><br />Resources<br /></strong><a href="http://www.irs.gov/charities/article/0,,id=172533,00.html" rel="self">Exempt Organizations - Reporting Changes to IRS</a><br /><a href="http://www.irs.gov/charities/charitable/article/0,,id=123213,00.html" rel="self">Private Letter Rulings and Determination Letters</a><br /><strong><br />Closing<br /></strong><br /><a href="http://nplawcast.com/contact/index.php">Email me</a> with questions and suggested topics<br />Need more than the podcast? <a href="http://tim-mooney.com/">Tim-Mooney.com</a> and Beyond the Podcast at <a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><br />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.Tim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.com0tag:blogger.com,1999:blog-6862653611480870497.post-58750296707913640902007-12-30T08:28:00.000-08:002008-01-20T12:10:08.190-08:00Nonprofit Law Podcast #26: Beyond the PodcastBeyond the Podcast<br /><object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" id="pcpp" align="middle" height="30" width="300"><param name="allowScriptAccess" value="sameDomain"><param name="movie" value="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP26.mp3&instantLoad=0&instantPlay=0"><param name="quality" value="high"><param name="bgcolor" value="#000000"><embed src="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP26.mp3&instantLoad=0" quality="high" bgcolor="#000000" name="pcpp" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" align="middle" height="30" width="300"></embed></object><br />Download: <a href="http://media.libsyn.com/media/capitalcaucus/NLP26.mp3" rel="self">Nonprofit Law Podcast #26</a> (mp3, 5:05)<br /><br /><strong>Shownotes</strong><br /><br /><strong>Intro </strong><br /><br />Tim Mooney… Welcome to the Nonprofit Law Podcast<br />Your guide to the laws impacting nonprofits.<br />Shownotes…. <a href="applewebdata://9F12AEF8-471A-46C9-A7B6-EA70D5C07787/index.php">nplawcast.com</a><br /><a href="http://nplawcast.com/contact/index.php">Email the show</a><br /><br /><strong>News & Notes<br /></strong>We're going on holiday schedule into the new year... we'll have new editions every other week. Happy new year!<br />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 <a href="http://nplawcast.com/newsletter/index.php">nplawcast.com/newsletter</a> for more info and to sign up.<br /><br /><strong>Beyond the Podcast<br /></strong>- 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<br />- 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<br />- So, let's fill that gap and go "Beyond the Podcast"<br />- The Nonprofit Law Podcast will <em>always</em> 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.<br />- 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<br /><strong><br />Nonprofits and New Media DVD<br /></strong>- Remember all the way back in #6 when this was announced?<br />- Evolved from an audioguide to a screencast... to a DVD<br />- 90 minutes of training<br />- 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.<br />- Sign up for the NLP newsletter now and get this early plus get a $10 discount - <a href="http://nplawcast.com/newsletter" rel="self">nplawcast.com/newsletter</a><br />- Otherwise, keep your eyes peeled to <a href="http://nplawcast.com" rel="self">nplawcast.com</a><strong><br /><br />Closing<br /></strong><br /><a href="http://nplawcast.com/contact/index.php">Email me</a> with questions and suggested topics<br />Need more than the podcast? <a href="http://tim-mooney.com/">Tim-Mooney.com</a><br /><a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><br />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.Tim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.com0tag:blogger.com,1999:blog-6862653611480870497.post-62366280673354246632007-12-16T09:45:00.000-08:002008-01-20T12:10:06.948-08:00Nonprofit Law Podcast #25: End of the year guide to recordkeepingEnd of the year guide to recordkeeping<br /><object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" id="pcpp" align="middle" height="30" width="300"><param name="allowScriptAccess" value="sameDomain"><param name="movie" value="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP25.mp3&instantLoad=0&instantPlay=0"><param name="quality" value="high"><param name="bgcolor" value="#000000"><embed src="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP25.mp3&instantLoad=0" quality="high" bgcolor="#000000" name="pcpp" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" align="middle" height="30" width="300"></embed></object><br />Download: <a href="http://media.libsyn.com/media/capitalcaucus/NLP25.mp3" rel="self">Nonprofit Law Podcast #25</a> (mp3, 6:39)<br /><br /><strong>Shownotes</strong><br /><br /><strong>Intro </strong><br /><br />Tim Mooney… Welcome to the Nonprofit Law Podcast<br />Your guide to the laws impacting nonprofits.<br />Shownotes…. <a href="applewebdata://9F12AEF8-471A-46C9-A7B6-EA70D5C07787/index.php">nplawcast.com</a><br /><a href="http://nplawcast.com/contact/index.php">Email the show</a><br /><br /><strong>News & Notes<br /></strong>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!<br />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 <a href="http://nplawcast.com/podcast/../newsletter/index.php" rel="self" title="Newsletter">nplawcast.com/newsletter</a> for more info and to sign up.<br /><br /><strong>What should we be doing at the end of a fiscal year?<br /></strong>Listener question... <br />It's big enough of a task to be mentioned alone: recordkeeping.<br />It's the law<br />It's a good management tool<br />It can protect you against false accusations by others that would like to make your organization's existence more difficult<br /><br /><strong>Corporate record book<br /></strong><br />Make one if you don't have it... a binder with all of your important docs<br />IRS determination letter, articles of Incorporation, bylaws, and minutes of board meetings<br />This should be permanently kept and updated when necessary<br />Remember some of these documents must be made publicly available, so this is an important one<br /><br /><strong>Lobbying and other reporting information<br /></strong><br />Keep track of hours of lobbying as a 501(c)(3)<br />Keep track of amount of partisan activity as a 501(c)(4)<br />You'll need this for your 990 in the spring<br /><br /><strong>Financial records<br /></strong><br />Bank statements, old Form 990s, internal reports by treasurers, etc.<br />Keep these for at least seven years (law requires 3 for some, like the 990s)<br /><br /><strong>Make sure you are keeping up with donor receipts for end of the year appeals!<br /><br />Resources<br /></strong><a href="http://www.ocfs.state.ny.us/main/faith/7_6_record_keeping.asp" rel="self">NYS Office of Children & Family Services: Importance of Record Keeping</a><strong><br /></strong><a href="http://www.nonprofitlaw.com/retention.shtml<br />" rel="self">Pfau Englund retention page</a><strong><br /></strong><strong><br /></strong><strong>Closing<br /></strong><br /><a href="http://nplawcast.com/contact/index.php">Email me</a> with questions and suggested topics<br />Screencast on using the Internet, podcasting and social networking for your nonprofit - go to nplawcast.com for details <br />Need more than a podcast? <a href="http://tim-mooney.com/">Tim-Mooney.com</a><br /><a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><br />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.Tim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.com0tag:blogger.com,1999:blog-6862653611480870497.post-84650339185717396042007-12-02T16:40:00.000-08:002007-12-02T16:41:19.713-08:00Nonprofit Law Podcast #24: Charitable solicitation registrationCharitable solicitation registration<br /><object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" id="pcpp" align="middle" height="30" width="300"><param name="allowScriptAccess" value="sameDomain"><param name="movie" value="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP24.mp3&instantLoad=0&instantPlay=0"><param name="quality" value="high"><param name="bgcolor" value="#000000"><embed src="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP24.mp3&instantLoad=0" quality="high" bgcolor="#000000" name="pcpp" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" align="middle" height="30" width="300"></embed></object><br />Download: <a href="http://media.libsyn.com/media/capitalcaucus/NLP24.mp3" rel="self">Nonprofit Law Podcast #24</a> (mp3, 6:39)<br /><br /><strong>Shownotes</strong><br /><br /><strong>Intro </strong><br /><br />Tim Mooney… Welcome to the Nonprofit Law Podcast<br />Your guide to the laws impacting nonprofits.<br />Shownotes…. <a href="applewebdata://9F12AEF8-471A-46C9-A7B6-EA70D5C07787/index.php">nplawcast.com</a><br /><a href="http://nplawcast.com/contact/index.php">Email the show</a><br /><br /><strong>News & Notes<br /></strong>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!<br />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 <a href="http://nplawcast.com/podcast/../newsletter/index.php" rel="self" title="Newsletter">nplawcast.com/newsletter</a> for more info and to sign up.<br /><br /><strong>Charitable solicitation registration<br /></strong>Listener question... <br />The piece a lot of nonprofits forget<br />A function of state law (sometimes even municipal!)<br />43 states plus DC require it<br />Make sure you are registered in your "domiciled" state if it's required<br />The big question... if we ask for donations on our website, do we have to file in every state?<br />Answer... technically, it depends on EACH state's laws on contacts and solicitation, so you may technically have to depending on your activities<br />Huge expense and a huge hassle<br />Practical answer... few states are going after non-filers if their only "contact" is a potential one<br />Practical solution... file in states that you are targeting or have some kind of a real presence<br />Consider using the Multistate Filing form<br /><strong><br />Resources<br /></strong><a href="http://www.idealware.org/blog/2007/09/do-you-need-to-register-in-each-state.html" rel="self">Idealware.org</a><br /><a href="http://www.multistatefiling.org/" rel="self">Multistate Filing form</a><strong><br /></strong><strong><br /></strong><strong>Closing<br /></strong><br /><a href="http://nplawcast.com/contact/index.php">Email me</a> with questions and suggested topics<br />Screencast on using the Internet, podcasting and social networking for your nonprofit - go to nplawcast.com for details <br />Need more than a podcast? <a href="http://tim-mooney.com/">Tim-Mooney.com</a><br /><a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><br />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.Tim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.com0tag:blogger.com,1999:blog-6862653611480870497.post-47055098076400344702007-11-18T10:27:00.000-08:002007-11-18T11:11:50.277-08:00Nonprofit Law Podcast #23: Should we file an amended tax return?Should we file an amended tax return?<br /><object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" id="pcpp" align="middle" height="30" width="300"><param name="allowScriptAccess" value="sameDomain"><param name="movie" value="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP23.mp3&instantLoad=0&instantPlay=0"><param name="quality" value="high"><param name="bgcolor" value="#000000"><embed src="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP23.mp3&instantLoad=0" quality="high" bgcolor="#000000" name="pcpp" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" align="middle" height="30" width="300"></embed></object><br />Download: <a href="http://media.libsyn.com/media/capitalcaucus/NLP23.mp3" rel="self">Nonprofit Law Podcast #23</a> (mp3, 5:50)<br /><br /><strong>Shownotes</strong><br /><br /><strong>Intro </strong><br /><br />Tim Mooney… Welcome to the Nonprofit Law Podcast<br />Your guide to the laws impacting nonprofits.<br />Shownotes…. <a href="applewebdata://9F12AEF8-471A-46C9-A7B6-EA70D5C07787/index.php">nplawcast.com</a><br /><a href="http://nplawcast.com/contact/index.php">Email the show</a><br /><br /><strong>News & Notes<br /></strong>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!<br />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 <a href="http://nplawcast.com/podcast/../newsletter/index.php" rel="self" title="Newsletter">nplawcast.com/newsletter</a> for more info and to sign up.<br /><br /><strong>When should a nonprofit amend its IRS tax return<br /></strong>Generally, not often - since there are no refunds to consider there is usually no economic advantage to doing it<br />Only if there is a substantial error<br />501(c)(3) that checks the box saying it engaged in political activity<br />501(c)(3) that exceeded its lobbying limits, only to later discover it did not and would like the excise taxes returned<br />501(c)(4) that miscalculated the amount of political activity it engaged in<br />Other substantial errors in reporting (income, etc.)<br />Missing schedules of a return<br />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<strong><br /><br /></strong> <strong>Closing<br /></strong><br /><a href="http://nplawcast.com/contact/index.php">Email me</a> with questions and suggested topics<br />Screencast on using the Internet, podcasting and social networking for your nonprofit - go to nplawcast.com for details <br />Need more than a podcast? <a href="http://tim-mooney.com/">Tim-Mooney.com</a><br /><a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><br />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.Tim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.com0tag:blogger.com,1999:blog-6862653611480870497.post-11818874112762963502007-11-11T11:56:00.000-08:002007-11-18T11:11:33.573-08:00Nonprofit Law Podcast #22: Help! I lost my 501(c)(3) letter!Help, I lost my 501(c)(3) letter!<br /><object classid="clsid:d27cdb6e-ae6d-11cf-96b8-444553540000" codebase="http://download.macromedia.com/pub/shockwave/cabs/flash/swflash.cab#version=7,0,0,0" id="pcpp" align="middle" height="30" width="300"><param name="allowScriptAccess" value="sameDomain"><param name="movie" value="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP22.mp3&instantLoad=0&instantPlay=0"><param name="quality" value="high"><param name="bgcolor" value="#000000"><embed src="http://www.podcastpickle.com/media/podPlayer/pcpp.swf?URI=http://media.libsyn.com/media/capitalcaucus/NLP22.mp3&instantLoad=0" quality="high" bgcolor="#000000" name="pcpp" allowscriptaccess="sameDomain" type="application/x-shockwave-flash" pluginspage="http://www.macromedia.com/go/getflashplayer" align="middle" height="30" width="300"></embed></object><br />Download: <a href="http://media.libsyn.com/media/capitalcaucus/NLP22.mp3" rel="self">Nonprofit Law Podcast #22</a> (mp3, 6:43)<br /><br /><strong>Shownotes</strong><br /><br /><strong>Intro </strong><br /><br />Tim Mooney… Welcome to the Nonprofit Law Podcast<br />Your guide to the laws impacting nonprofits.<br />Shownotes…. <a href="applewebdata://9F12AEF8-471A-46C9-A7B6-EA70D5C07787/index.php">nplawcast.com</a><br /><a href="http://nplawcast.com/contact/index.php">Email the show</a><br /><br /><strong>News & Notes<br /></strong>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.<br />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 <a href="http://nplawcast.com/podcast/../newsletter/index.php" rel="self" title="Newsletter">nplawcast.com/newsletter</a> for more info and to sign up.<br /><br /><strong>Help!! I lost my 501(c)(3) letter!<br /></strong>It's important - public charities are asked for copies of their letter ALL the time<br />Before you lose it... scan and post it to your website in a "secret" place<br />IF you lose it... don't panic<br /><a href="http://www.irs.gov/pub/irs-pdf/f4506a.pdf" rel="self">Form 4506-A</a> (PDF)<br />IRS Tax Exempt and Government Entities (TE/GE) Customer Account Services at (877) 829-5500<br /><strong><br />Resources<br /></strong><a href="http://irs.gov/eo" rel="self">IRS.gov/eo</a><br />IRS Tax Exempt and Government Entities (TE/GE) Customer Account Services at (877) 829-5500<a href="http://www.nonprofitissues.com/public/features/point/4.html" rel="self"><br /></a><br /><strong>Closing<br /></strong><br /><a href="http://nplawcast.com/contact/index.php">Email me</a> with questions and suggested topics<br />Screencast on using the Internet, podcasting and social networking for your nonprofit - go to nplawcast.com for details <br />Need more than a podcast? <a href="http://tim-mooney.com/">Tim-Mooney.com</a><br /><a href="http://nplawcast.com/index.html">nplawcast.com</a><br /><br />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.Tim Mooneyhttp://www.blogger.com/profile/07327000216258144516noreply@blogger.com0