This Quick Overview explains the federal law requirements for obtaining and maintaining tax-exempt status under Section 501(c)(3) of the United States tax code.
Approximately 40 US states require charitable solicitation registration, and navigating the maze of laws and registration/renewal regulations can be laborious. While many nonprofits outsource registration management to law firms or specialized companies, others elect to complete registrations on their own. For nonprofits seeking to do this work in-house, learn some pointers that help guide counsel through the nuances and pitfalls of charitable solicitation registration.
A sample decision chart to consult when dealing with joint ventures and collaborative decision making.
A chart that outlines Organizational Options for Specific/Isolated Events and the advantages and disadvantages to consider.
This resource, extracted from the ACC Webcast "Global Privacy for Trade Associations," presented on June 12, 2014, includes a checklist of key issues that nonprofit organizations should consider when dealing with cybersecurity.
You are deputy general counsel of a Fortune 500 children’s entertainment conglomerate. One day, the vice president of marketing comes into your office and says, “We need to form a tight bond with the Fish Are Friends, Not Food Foundation. They are doing amazing work and getting great press for it. We need their brand to promote our new character, ‘Smiley the Shark.’” If you’re unsure of what steps to take to get the deal done, read this article.
"Charities and Not-for-Profits: Are You Ready for the New Anti-spam Legislation?" A transcript of a live Q&A session from the Nonprofit Organizations Committee's special presentation on Canada’s Anti-Spam Legislation.
The Canadian Anti–Spam Legislation has major implications for nonprofits doing business in Canada. Without explicit advance permission from Canadian residents, you might be precluded from contacting them by email. Don’t let your organization be caught by surprise.
A Model Nonprofit Investment Policy that includes provisions for an investment committee, asset allocations, diversification, investment restrictions, and reporting.
Sample gift acceptance policy for a nonprofit organization.