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.

Soliciting and Acknowledging Donations

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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 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 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 7, 2017

Of course, as a Georgia nonprofit 501(c)(3), you want to thank your donors for their generous donations, but did you know there are federal law requirements about how to acknowledge donations? If it’s not done the correct way, there can be fines for the nonprofit and the donor may not be able to take the tax deduction.

During this webcast, the speaker will:
– Define charitable contributions,
– Discuss the federal requirements for acknowledging donations including large cash donations, donations where items are given to the donor in return, in-kind donations, donated services and donated space, and
– Explain the proper form and format for acknowledgements including what must be disclosed.

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

Click here to view the webcast.

Posted on March 15, 2017

In order to protect the public from fraud, most states have enacted laws that require organizations to register with the state before they solicit donations from individuals in that state. The goal is for the public to be able to trust that their donations are going to a legitimate nonprofit organization that will use the money for charitable purposes.

This article explains generally when an organization must register in a state, how to complete the registration process, and what an organization should do when soliciting over the internet. Because each state has its own registration requirements, nonprofit organizations should seek advice from competent attorneys to advise them on their particular situation.

Posted on March 15, 2017

If you raise money from the general public in Georgia, you may need to make a special filing with the Secretary of State’s office. Here’s a quick review of what you’re required to file, and where.

Posted on September 19, 2016

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 December 2, 2015

Here’s a basic guide to sending acknowledgements. When are you required to acknowledge a donation? When is it just the polite thing to do? You’ll see sample letters for quid pro quo, cash, and non-monetary donations, as well as volunteer services.

Posted on December 2, 2015

Learn about the IRS and state regulations for nonprofits when using or selling donated vehicles.

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.