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.


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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 December 19, 2017

Thrift shops are a popular way for nonprofit organizations to earn extra income. Whether your nonprofit is about to open the doors to your new thrift shop or you have been running one for years, this article raises some of the legal issues to consider.

Posted on May 13, 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 here to view the webcast.

Posted on October 28, 2015

In search of funds? What nonprofit isn’t? In addition to traditional grant writing, sponsorships, fundraising events and campaigns, there’s also planned giving. Nonprofits can benefit from understanding and attracting planned giving. Being ready to accept stock when offered and being prepared to discuss planned giving options may help an organization to expand its funding.

During this webinar, our speakers help nonprofits understand:

• What is planned giving?
• What is an endowment and what are the special rules governing endowments?
• What are unrestricted gifts?
• How can you facilitate planned giving?

Presenters: Nick Djuric & Elizabeth Faist, Sutherland Asbill & Brennan

Please click here to view the webcast.

Posted on September 1, 2015

Corporate sponsors often provide much-needed funding to nonprofit organizations in return for recognition and other benefits. It is important that your organization be aware of the potential tax consequences of providing benefits to the sponsor that exceed the safe harbors set by the IRS. Here are some helpful do’s and don’ts to follow to prevent your organization from inadvertently losing a large chunk of its sponsorship dollars to taxes.

Posted on August 3, 2015

Crowdfunding has become an increasingly popular tool in a nonprofit’s fundraising arsenal, and with good reason. Organizations can pay crowdfunding websites to showcase particular projects and events and to collect donations on their behalf. Doing so can enable even a small nonprofit to gain national exposure and significantly enhance its funding potential. But there are potential legal risks associated with crowdfunding. This article covers a few of the many factors to consider.

Posted on September 18, 2014

Nonprofits often team up with for-profit companies to conduct fundraising activities, with part of the proceeds from the sale of the for-profit’s product or service (such as a book or t-shirt) benefiting the nonprofit. What steps are the parties required to take when entering into these types of “commercial co-venture” or “cause marketing promotion” arrangements? It may surprise you, but many states, including Georgia, have laws about these promotions.

During this 30-minute webcast, our speaker helps nonprofits understand:
* What is required in Georgia for these arrangements?
* What does your agreement with the for-profit need to include?
* How do you protect your intellectual property in connection with these promotions?
* What disclosures do you need to include in your promotional materials to the public?

Presenter: Nicole Pierce, American Cancer Society

Click here to view webcast.

Posted on June 18, 2014

Corporate donations are a fantastic way for nonprofits to raise funds, but nonprofits must proceed with caution when receiving a corporate donation with “strings” attached because the income could be taxable. The donation could be a either a corporate sponsorship or advertising income, depending on how the donor is recognized and what the donor receives in return. The distinction is significant because advertising income can be considered Unrelated Business Income and can therefore be taxable. Your organization controls the outcome! Don’t miss this informative webcast for an overview of:

* What is considered a qualified corporate sponsorship under the Internal Revenue Code
* What benefits can nonprofits give sponsors that will not make the income taxable
* What benefits will trigger Unrelated Business Income Tax and should be avoided
* What other options do Corporate donors have?

Presenters: Timothy Phillips and Laurisa Curran, American Cancer Society

Click here for webcast.

Posted on March 23, 2011

Does your nonprofit send volunteers on international trips? Do you provide funding for projects in third-world countries? Do you have chapters in other parts of the world? This webcast helps you address the legal issues that your organization may face when operating internationally, including:

  • Sending money abroad,
  • Employment issues,
  • Contracting with foreign individuals or corporations,
  • Fundraising in foreign countries, and
  • Establishing nonprofits or chapters and affiliates in foreign countries.

Linda DiSantis, General Counsel, CARE USA
Eric Johnson, CARE USA

Click here to view the webcast.