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.

Fundraising

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Posted on August 28, 2020

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 Partnership of Atlanta does not endorse any of these companies.

Posted on January 2, 2020

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 donor can only take a tax deduction for the amount of the donation less the value of the item given. But the IRS makes an exception to this requirement if the item is considered a “low cost article”. If the donor only receives a low-cost article (like a tote bag) in exchange for a donation, then the donor can deduct the full value of the donation. What is a “low-cost article” depends upon the amount of the donation and the cost of the article itself. The IRS adjusts these amounts each year for inflation.

Posted on December 17, 2019

Fiscal sponsorship is typically a formal relationship between a nonprofit organization that is recognized by the Internal Revenue Service as 501(c)(3) tax-exempt (the fiscal sponsor) and an organization that may lack exempt status (the sponsored organization or project) to allow the sponsored organization to receive tax-deductible donations. This article will discuss why organizations may seek a fiscal sponsor as well as the factors a nonprofit should consider before becoming a fiscal sponsor.

Posted on November 18, 2019

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 are also required for renewing charitable solicitation registration. The level of financial statement required to be submitted varies depending on how much money the organization received in the preceding fiscal year.

Posted on September 9, 2019

Our Fundraising series is exploring the legal aspects of conducting various fundraising activities in the state of Georgia. In this session, our speaker will explain the things nonprofits need to consider when hosting sporting activities such as road races and golf tournaments in Georgia. She will cover topics including risk issues, income and sales tax, and licenses that may be needed.

Speaker: Melinda Simon, Associate General Counsel, Emory University

Click here to view the webcast.

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 16, 2019

Does your nonprofit host auctions or galas as part of its fundraising efforts? Venue, caterer, silent auction items . . CHECK!

What about:

– Registering with your local sheriff to host that raffle?
– If you are serving alcohol, applying for a liquor license?
– Paying and collecting sales taxes on catering, ticket sales and auction items?

In this presentation, we will provide insight and updates to help you identify what you should do (or not do) to help your nonprofit remain in compliance.

Presenter: Mary Benton, Alston & Bird LLP

View the webcast here.


These educational materials are also mentioned in the webcast:

Webcast: Bottoms Up: Serving Alcohol at Your Nonprofit’s Event
Article: How to Hold a Legal Raffle in Georgia
Webcast: Fundraising and Sales Tax – What Every Nonprofit Needs to Know
Webcast: Thanking Donors- The Legal Way

Posted on March 4, 2019

If your nonprofit doesn’t have the proper license from the local sheriff, that raffle you’re holding may be considered illegal gambling in the State of Georgia. Learn how to comply with the law and stay out of trouble.

Posted on February 28, 2019

Has anyone ever offered your organization a gift of stock, bonds, mutual funds, CDs, or other investments? Many organizations do not think about a policy for accepting such investments and a procedure for managing them until the offer is made and then urgency takes priority instead of a thoughtful plan. Some nonprofits also receive offers for the donation of real property including homes, empty lots, farms, and even office buildings. Having a policy, plan and process to handle such requests is important to protect the organization. Tune in to learn more about how to establish gift acceptance policies that work for small nonprofit organizations.

View the webcast.

Posted on December 18, 2018

Nonprofits rely on special events for a wide variety of reasons: as a fundraising source, to recognize volunteers and as an opportunity to celebrate your mission. These special events usually include serving alcohol, which means, you may even need to apply for a special events alcohol license! In this webcast, we will have an expert in the industry speak about special event alcohol licenses, including:

– In what circumstance would your nonprofit need to apply?
– How do fees and requirements vary depending on the city or county you are hosting your event?
– Once a nonprofit gets a license, how long is it good for?

Speaker: Taylor Harper of TFH Legal

Click here to view.