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.

Tax

See the full list for Tax
Posted on April 17, 2017

Are you considering conducting commercial type activities – maybe a thrift store or a coffee shop, or selling goods or services of some kind? The IRS has developed short podcasts on various subjects to educate its employees and has made these podcasts available to the public. This podcast explains how the IRS evaluates commercial type activities when deciding whether to approve tax exemption or revoke tax exemption. It’s short (15 minutes long) and helpful.

https://www.stayexempt.irs.gov/Resource-Library/Issue-Podcasts

Posted on March 29, 2017

If your nonprofit provides donors with an item in return for a donation, you will need to determine whether such item qualifies as a “low-cost article”. That question impacts how much the donor can deduct for his or her donation and what language you need to include on the acknowledgment of the donation.

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 March 2, 2017

Recently, the IRS updated Form 990-EZ by adding 29 pop-up question icons to the electronic form to help tax-exempt organizations avoid common mistakes when filing their annual returns. Filing the electronic Form 990-EZ online (rather than mailing a paper copy) cuts down significantly on errors and substantially increases the likelihood the form is complete when filed.

Posted on February 24, 2017

When you applied for 501(c)(3) status for your organization, you had to tell the IRS what charitable services you were going to provide, whom you would serve and whether you planned to charge fees (which had to be reasonable). The IRS granted 501(c)(3) status to your organization based on that information. Now in the age of buzz words like “self-sustaining” and “diversification of income”, there are voices encouraging charities to act more like businesses and expand their income-generating activities. What if your organization now wants to generate income by providing the same services but to a different group of people? Or by providing slightly different services? And how do you determine whether your fees are reasonable? During this webcast, we will explore how charitable 501(c)(3)s can charge fees for services while remaining charitable.

Click here to view the webcast.

Posted on January 11, 2017

Just when you thought you were ready for the new Fair Labor Standards Act (“FLSA”) regulations to take effect, a federal court has put the regulations on hold while it considers a pair of lawsuits challenging the regulations. Now, what? While the court hearing the lawsuits has yet to issue a final decision, one thing is certain: FLSA issues will continue to plague employers in 2017. Don’t miss this informative webinar for a broad overview of:
– The status of the pending legal challenge to the new FLSA regulations and what to expect going forward;
– How to manage the process of reclassifying employees from exempt to non-exempt status;
– How to compensate non-exempt employees without running afoul of the FLSA; and
– What to consider before deciding to supplement or replace employees with independent contractors, volunteers or interns.

Speaker: Scott B. Mario, King & Spalding

Click here to view the webcast

Posted on October 7, 2016

There are four constitutional amendments on the November 8th ballot here in Georgia, including one addressing state intervention in public schools found to be “chronically failing” and another proposing to generate revenue for the Safe Harbor for Sexually Exploited Children Fund. If your organization is urging the public to vote yes or no on any constitutional amendment, your activities are considered lobbying activities. Nonprofit §501(c)(3) organizations are permitted to engage in some lobbying activities, just not a substantial amount.

For more information about the amount of lobbying your organization can do, you can access our educational materials on lobbying for nonprofits at http://www.pbpatl.org/nonprofit-legal-alerts/nonprofits-and-lobbying/. If you think you may need legal advice, please contact Pro Bono Partnership of Atlanta.

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 April 25, 2016

In 1982, Paul Newman founded Newman’s Own, a for-profit corporation created to sell food products and donate 100% of the profits to charity. What started as a boutique operation has grown into an international business with over $350 million in revenues. Many people consider Paul Newman to be one of the original pioneers in the area of social enterprise, and now others are following his lead by applying business strategies to achieve social purposes. The social enterprise model has become increasingly popular and successful over the past few decades, but what should such an entity look like? During this webcast, our speaker will discuss the three common corporate forms for social enterprise activities and the pros and cons of using each.

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

Please click here to view webcast.

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.