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.

Corporate Governance

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Posted on January 17, 2020

Have you ever thought about combining with an organization that does similar work or serves the same clients? There are many factors to consider when deciding whether to merge two nonprofit 501(c)(3)s. During this webcast we will explore best practices and lessons learned. Nonprofit mergers are complex and if not done properly can result in a lot of wasted energy, resources and goodwill. We will also discuss the legal process of a merger and when to get a lawyer involved.

Presenters: Erik Speakman, founder, Speakman Management Consulting and Robyn Miller, Senior Corporate/Tax Counsel, Pro Bono Partnership of Atlanta

View the webcast here

Posted on September 20, 2019

PBPA Executive Director, Rachel Epps Spears discusses the good habits that make a successful board member. Learn to be an effective partner to the organization you care so much about and help avoid the pitfalls of financial mismanagement. This knowledge is more important than ever, especially considering recent closures of several well-established nonprofits in Atlanta.

View the webcast here.

Posted on September 5, 2019

If your organization’s plans for the new year include a name change, check out our article that presents steps for changing the legal name of a 501(c)(3) tax-exempt, nonprofit organization in Georgia.

Posted on July 29, 2019

Up to now only section 501(c)(3) public charities with assets totally $10 million or more and those filing Form 990-N were required to file electronic Form 990s. With the Taxpayer First Act, all 501(c)(3) public charities will be required to file their Form 990, Form 990EZ or Form 990N electronically. This requirement will be phased in over the next couple of years.

Posted on May 21, 2018

Nonprofits hold board meetings quarterly if not monthly. These meetings are required by the organization’s bylaws and at least yearly by law, but it’s hard to find training for Executive Directors, CEOs and Board Chairs regarding how to prepare for and run such meetings. More importantly, how does one make such meetings effective?

During this webcast, our speaker addresses the following:

  • How to prepare for board meetings
  • How to run board meetings
  • Documents associated with such meetings
  • How to keep board meetings focused and on track, and
  • Key follow up steps after a board meeting
  • Presenter: Robin Sangston, V.P. Chief Compliance and Privacy Officer, COX Communications

    View the webcast here.

    Posted on October 30, 2017

    Under Georgia law, government agencies and even some nonprofits are required to make certain meetings and records open to the public. Georgia’s Open Records Act and Open Meetings Act provide broad public access to such records and meetings.

    During this webinar, our speaker helps nonprofits understand:

      – When a nonprofit is required to comply with Georgia’s Open Records and Open Meetings Acts;
      – What constitutes an open record and an open meeting; and
      – How to comply with Georgia’s Open Records and Open Meetings Acts

    Presenter: Marquetta Bryan of Nelson Mullins

    Click here to view the webcast.

    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 May 3, 2016

    The new buzz word in the nonprofit §501(c)(3) sector seems to be “self-sustaining.” Boards, foundations, and other stakeholders are asking how nonprofit §501(c)(3)’s can generate income and become self-sustaining. The goal of this webcast is to help nonprofits understand the potential risks of selling goods or services and to provide insights into options for doing so without jeopardizing their tax-exempt status.

    Speaker: Robyn Miller, Corporate/Tax Counsel, Pro Bono Partnership of Atlanta

    Please click on the link below to view the webcast live on May 4.

    View the Webcast By Clicking this Link

    Click here for webcast slides (PDF).

    Posted on March 11, 2015

    Did you get incorporated in one state and then move your operations?

    A nonprofit organization’s tax-exempt status is tied to its incorporation. The IRS decides whether to recognize a nonprofit as tax-exempt under §501(c)(3) of the Internal Revenue Code based on its articles of incorporation and bylaws. If your organization incorporates in one state and obtains its §501(c)(3) status then later decides to move states, the organization should not reincorporate in the new state. The organization should instead maintain its incorporation in the original state (including filing its annual registration and reports) and also register as a foreign corporation in the new state, if required to do so under that state’s law. For more information about registering as a foreign nonprofit corporation in Georgia, please see the article attached.

    Posted on January 28, 2015

    A nonprofit organization that plans to end its operations should complete certain steps including adopting resolutions and making government filings. An organization that closes without following proper procedures could expose itself to lawsuits from claimants and creditors and IRS enforcement actions. This article provides a broad overview of the dissolution process.