Pro Bono Partnership of Atlanta
Updated January 15, 2026 Remember that tote bag you got when you made a donation to public radio? Did you know that the IRS cares about the value of that bag? According to the IRS, if something of value is given to a donor in exchange for the donation (a “quid pro quo”), then the …
Updated: December 2, 2024 In addition to registering for tax-exempt status with the IRS and forming your corporation in your state, did you know that your charity should register for “charitable solicitation”? Nonprofits have significant obligations to register in states where they ask for money. These rules can be traps for the wary. During this …
Your organization may be required by the state of Georgia to get an audit. Although some organizations are exempt, most nonprofit organizations must register for charitable solicitation in order to solicit donations in the state of Georgia. In order to register for charitable solicitation in Georgia, an organization must submit certain financial statements. Financial statements …
In order to protect the public from fraud, most states have enacted laws that require organizations to register with the state before they solicit donations from individuals in that state. The goal is for the public to be able to trust that their donations are going to a legitimate nonprofit organization that will use the …
Providers of alcohol, even as a nonprofit hosting a special event, may need to apply for an alcohol license. Before you pour at your next event, make sure you understand Georgia’s alcohol laws and what they mean for your nonprofit. In this episode of the PBPA Podcast, Rich Glaze breaks down the alcohol licensing process, caterer …
Updated January 15, 2026 Here’s a basic guide to sending acknowledgements. When are you required to acknowledge a donation? When is it just the polite thing to do? You’ll see sample letters for quid pro quo, cash, and non-monetary donations, as well as volunteer services. Acknowledgement Guide
Need guidance on unrelated business income, especially what constitutes it? Read here!
A “charitable sales promotion” is a popular form of cause marketing that allows businesses to support charitable organizations while promoting their own products or services. “Friday Donut Sales to Support Local Shelter” or “Restaurant Proceeds go to Food Bank” entice consumers to make purchases with the promise of supporting a charitable initiative. Whatever the arrangement may be, …
In search of funds? What nonprofit isn’t? In addition to traditional grant writing, sponsorships, fundraising events and campaigns, there’s also planned giving. Nonprofits can benefit from understanding and attracting planned giving. Being ready to accept stock when offered and being prepared to discuss planned giving options may help an organization to expand its funding. During …
Nonprofits often team up with for-profit companies to conduct fundraising activities, with part of the proceeds from the sale of the for-profit’s product or service (such as a book or t-shirt) benefiting the nonprofit. What steps are the parties required to take when entering into these types of “commercial co-venture” or “cause marketing promotion” arrangements? …
When you applied for 501(c)(3) status for your organization, you had to tell the IRS what charitable services you were going to provide, whom you would serve and whether you planned to charge fees (which had to be reasonable). The IRS granted 501(c)(3) status to your organization based on that information. Now in the age …
Corporate sponsors often provide much-needed funding to nonprofit organizations in return for recognition and other benefits. It is important that your organization be aware of the potential tax consequences of providing benefits to the sponsor that exceed the safe harbors set by the IRS. Here are some helpful do’s and don’ts to follow to prevent …
In an era where technology has become an integral part of our daily lives, digital fundraising offers a dynamic and efficient approach for nonprofit organizations. Payment platforms like PayPal, Venmo and CashApp have transformed the way people give, receive, and interact with money. Nonprofits that integrate these platforms into their fundraising may wonder about the …
Thrift shops are a popular way for nonprofit organizations to earn extra income. Whether your nonprofit is about to open the doors to your new thrift shop or you have been running one for years, this article raises some of the legal issues to consider. Thinking About Starting a Thrift Shop
Nonprofits of all types are susceptible to fraud, especially those with limited resources or lacking internal controls. It could come as an imposter creating a copycat webpage and taking donations intended for your 501(c)(3), or an email phishing scam to an unsuspecting employee. Is your nonprofit taking the appropriate steps to protect itself from potential fraud? …
Updated August 3, 2022 Complying with charitable solicitation registration, annual renewals and filings, and disclosure statement requirements for multiple states takes a lot of time and requires detailed and dedicated focus. There are many companies that provide this service at a reasonable cost. This is a chart comparing various charitable solicitation compliance companies. Pro Bono …
Often times individuals or groups of individuals want to help out 501(c)(3) nonprofits by raising money for them. They may hold a dinner with friends, a charity golf tournament, a benefit concert, or even a raffle with the proceeds going to an organization. Sometimes organizations are not even aware of these fundraising activities until the …
Updated January 24, 2023 If your nonprofit is interested in hosting a bingo game, it is important to remember that Georgia gambling laws may apply. Read this article to learn about how to legally operate a bingo game as a fundraising event with a license from the Georgia Secretary of State and proper reporting and …
Nonprofits are often drawn to the idea of being ‘self-sustaining.’ Alternative revenue streams—like charging fees for services or partnering with for-profits—can sound appealing as ways to diversify income. But public charities must maintain broad donor support, and too much revenue from non-donation sources could even put their tax-exempt status at risk. In this episode of …
So a donor has offered to donate land to your organization! Great! Or is it? While these gifts can be incredibly valuable, they also come with a unique set of legal and financial considerations. To help us unpack the complexities, attorneys Scott Laseter with Kazmarek Mowrey Cloud and Laseter and William Stone with Kostelanetz will …
Every nonprofit fundraiser wants to land that transformational gift, but some major gifts come with major complexity. For example, your donor might propose a substantial gift but want your nonprofit to use it to establish an endowment. If you accept that gift, your staff and board might be thrilled, but what have you just signed …
HR-1, signed into law on July 4, 2025, contains several provisions that are particularly relevant to the nonprofit sector. This article by Dean Dorton reviews some of the general changes, such as how the new deadline for the Employee Retention Credit has been moved back to January 31, 2024 and the reporting threshold for Form 1099 …
Many nonprofits use games, such as raffles or BINGO, as a fun, buzzworthy way to raise funds for the organization. In Georgia, we have some very clear laws that govern fundraising activities, such as raffles, door prizes and BINGO. In this episode of the PBPA Podcast, Thomas Federico with the Pro Bono Partnership of Atlanta …
Does your nonprofit host auctions with a live auctioneer? Nonprofits that engage in live auctions should be aware of the Georgia Auctioneers Law (the “GAL”). The GAL requires organizations that conduct live auctions to use a licensed auctioneer, with limited exceptions. Read this article, to understand whether your nonprofit’s auctions might be exempt or if they …