The materials in our Resources section are for informational purposes only, without any representation that they are accurate or complete. These publications do not constitute legal advice and do not create an attorney-client relationship between the reader and any other person, nor are they an offer to create such a relationship. These publications are current as of the date written, but laws change over time and vary from state to state. As a result, the information presented here may not be timely and/or appropriate for any state not specifically addressed in a publication. Consult an attorney if you have questions regarding the content of any publication.

Resources

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Posted on April 17, 2017

Are you considering conducting commercial type activities – maybe a thrift store or a coffee shop, or selling goods or services of some kind? The IRS has developed short podcasts on various subjects to educate its employees and has made these podcasts available to the public. This podcast explains how the IRS evaluates commercial type activities when deciding whether to approve tax exemption or revoke tax exemption. It’s short (15 minutes long) and helpful.

https://www.stayexempt.irs.gov/Resource-Library/Issue-Podcasts

Posted on April 3, 2017

Nonprofits often host fundraisers in which activities like raffles and bingo are used to raise funds. They need to be aware of the federal and state regulations governing these activities.

During this webinar, our speaker helps nonprofits understand how federal and Georgia laws impact a nonprofit’s ability to fundraise using gambling, such as raffles or bingo.

Presenter: Jennifer Bumbalough, The American Cancer Society

Click here to view the webcast

Posted on March 29, 2017

If your nonprofit provides donors with an item in return for a donation, you will need to determine whether such item qualifies as a “low-cost article”. That question impacts how much the donor can deduct for his or her donation and what language you need to include on the acknowledgment of the donation.

Posted on March 27, 2017

Even if they have done everything “right” when terminating an employee, employers will occasionally get sued. So, if doing things by the book is not enough, what is? The answer is to avoid what inspires a former employee to visit an attorney. Here are four lessons learned from an attorney who has litigated employment claims for over 20 years.

Posted on March 15, 2017

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 money for charitable purposes.

This article explains generally when an organization must register in a state, how to complete the registration process, and what an organization should do when soliciting over the internet. Because each state has its own registration requirements, nonprofit organizations should seek advice from competent attorneys to advise them on their particular situation.

Posted on March 15, 2017

If you raise money from the general public in Georgia, you may need to make a special filing with the Secretary of State’s office. Here’s a quick review of what you’re required to file, and where.

Posted on March 14, 2017

U.S. nonprofits that have bank accounts in foreign countries must file a Report of Foreign Bank and Financial Accounts (FBAR) each year to report the existence of foreign financial accounts held outside the United States. Beginning this year, the filing deadline for the FBAR has been moved up to April 15 with a new automatic six-month extension option until October 15, 2017. This change aligns it with the filing deadline for individual income tax returns.

For more information about FBAR, see our article Reporting Requirement for Nonprofits with Foreign Bank Accounts.

Posted on March 2, 2017

Recently, the IRS updated Form 990-EZ by adding 29 pop-up question icons to the electronic form to help tax-exempt organizations avoid common mistakes when filing their annual returns. Filing the electronic Form 990-EZ online (rather than mailing a paper copy) cuts down significantly on errors and substantially increases the likelihood the form is complete when filed.

Posted on March 2, 2017

Many nonprofit employers conduct background checks on potential employees and volunteers. Under the Fair Credit Reporting Act (“FCRA”), employers must obtain a signed Disclosure and Authorization form from an applicant before conducting a background check. The FCRA requires that the form be a completely standalone document, without any additional information. A court recently ruled that employers may not include in the form language asking the applicant to release the company from liability in connection with the background check. An employer that includes such language in the form rather than presenting it in a separate document is potentially liable for significant damages and court costs.

Posted on February 24, 2017

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 of buzz words like “self-sustaining” and “diversification of income”, there are voices encouraging charities to act more like businesses and expand their income-generating activities. What if your organization now wants to generate income by providing the same services but to a different group of people? Or by providing slightly different services? And how do you determine whether your fees are reasonable? During this webcast, we will explore how charitable 501(c)(3)s can charge fees for services while remaining charitable.

Click here to view the webcast.