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Posted on June 2, 2014

File Your Form 990!
Here at Pro Bono Partnership of Atlanta, we continue to hear from nonprofits that have lost their 501(c)(3) status for failure to file their Form 990s or that are subject to large penalties by the IRS for filing their Form 990 late or for filing incorrect or incomplete versions. One of our clients recently received a notice from the IRS that it owes over $9000 in penalties for filing their Form 990 late. Avoid these costly mistakes by making sure to file the correct version of the Form
990 completely and on time. Remember, if your fiscal year ends on December 31,your 2013 Form 990 will be due on May 15 unless you get an extension in advance of that date. For other important information about filing Form 990s, please see
our FAQs on the topic.

Posted on April 25, 2014

U.S. nonprofits that operate internationally and open bank accounts in foreign countries need to be aware of the federal reporting requirements for foreign bank accounts. This article explains the filing requirements of FBAR.

Posted on March 17, 2014

In this useful resource, Metcalf Davis CPAs have added notes to a standard Form 990 to help nonprofit board members and officers review the form and understand the significance of various provisions.

Posted on November 5, 2013

Starting January 2014, changes to the rules for lobbyists in Georgia will go into effect and nonprofits that lobby should pay attention as the fines for noncompliance are significant. Even if your employees, contractors and volunteers have not had to register as lobbyists in the past, the updated law may require them to register. The old “10 percent” rule is gone, and the standard for who is considered a lobbyist has been both greatly simplified and significantly expanded. Other changes to the law include removal of the registration fees and changes to the definition of permitted lobbying expenditures. Our new article will help your organization determine if the activities of your employees, contractors and volunteers make them lobbyists under the updated Georgia law, and what they need to do if they are considered lobbyists.

Posted on March 7, 2013

Many nonprofit organizations provide child care services for parents participating in their programs. These organizations may need to get a state license to operate a day care or they may qualify for an exemption. Even if an organization is exempt from state licensing requirements, their county and city may have additional requirements. This article explains who needs to apply for a state license, who may qualify for an exemption, how to apply for an exemption, and how to contact your county and city to find out if there are additional local regulations.

Posted on June 26, 2012

Form 990 is the annual tax information return that 501(c)(3) tax-exempt organizations must file with the IRS each year. Even organizations that have not yet filed for 501(c)(3) status but intend to do so, or that have filed for 501(c)(3) status but have not yet received it, are required to file some version of the form with the IRS each year. Which version of the Form 990 that must be filed generally depends on the economic activity of the organization. This article answers basic questions about the Form 990.

Posted on December 7, 2011

The IRS now asks for more information in the revised IRS Form 990 regarding in-kind donations like clothing, cars and boats. This alert covers those reporting requirements, and the acknowledgement changes that could affect your donors.

Please note that in addition to the legal disclaimer above, this article contains information that is based, in whole or in part, on the laws of the District of Columbia. As a result, the information may not be appropriate for organizations operating outside the District of Columbia.

Posted on December 6, 2011

If you are doing business under a different trade name than your organization’s legal name, you probably need to fill out a “Doing Business As” (DBA) application. Here are the steps you will need to take to successfully fill out and submit your DBA application in Georgia.

Posted on December 6, 2011

This is our own Georgia-specific source on best practices for corporate governance and compliance with the IRS guidelines for 501(c)(3) organizations, tax reporting and state filings. The best methods to keep your 501(c)(3) exemption.

Posted on December 6, 2011

Once you have established a 501(c)(3) nonprofit, your paperwork has just begun! Federal, state and some local governments require that you file additional forms; some filings are one-time-only and others are required on a regular basis. This guide will help you determine whether you are up to date on all those forms.