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.

Miscellaneous

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Posted on September 1, 2020

Nonprofits (or NGOs) based outside of the U.S. are usually not eligible to receive tax-exempt status here. These NGOs may choose to form a brand new U.S.-based §501(c)(3) or to partner with an existing U.S.-based §501(c)(3) with a similar mission in order to be able to obtain tax-deductible donations from U.S. taxpayers. But U.S.-based nonprofits risk losing their tax-exempt status if they accept donations on behalf of organizations based in other countries without meeting certain IRS requirements. This article outlines the three key factors the IRS uses to determine whether or not a US §501(c)(3) can accept donations on behalf of organizations based outside the U.S.

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 November 18, 2009

Many nonprofits are considering social enterprise (a.k.a. social entrepreneurship or social ventures) as a way to expand their reach. With social enterprise, nonprofits use business models and entrepreneurial approaches to improve the common good and solve social problems in new and effective ways. For example, the Georgia Justice Project started a landscaping program in order to provide employment to its clients.

While some nonprofits see social enterprise as a way to reduce their dependence on charitable donations and grants, others view the business itself as the vehicle for social change. Either way, there are many complex legal and tax issues associated with such ventures.

During this one hour webinar, our speakers help nonprofits understand:

  • The legalities and realities of social enterprise
  • The tax ramifications of social enterprise
  • The pros and cons of social enterprise

Presenters:
Anne Andrews, Berman Fink Van Horn
Tim Phillips, American Cancer Society

Click here to view the webcast.