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Starting and Maintaining Nonprofit Organizations,[object Object],Attorney Ronald Nesbitt, LL.M., Tax,[object Object],Public Allies,[object Object],Friday, 04/29/2011,[object Object]
AgendaStarting and Maintaining Nonprofit Organizations,[object Object],Nonprofit and tax exempt status,[object Object],Creating the Bones for a Great Organization,[object Object],The 501(c)(3) Application,[object Object],Jeopardizing tax exempt status,[object Object],IRS Compliance Activity,[object Object],5/29/11,[object Object],2,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Nonprofit and Tax Exempt Status  Starting and Maintaining Nonprofit Organizations ,[object Object],Nonprofit Organization,[object Object],Fla. Stat. 617 – Corporation Not for Profit,[object Object],Corporations for any lawful purpose or purposes not for pecuniary profit and not specifically prohibited to corporations under other laws of Florida. ,[object Object],5/29/11,[object Object],3,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Nonprofit and Tax Exempt Status  Starting and Maintaining Nonprofit Organizations,[object Object],Nonprofit Organization: Examples,[object Object],	Corporations whose purposes include, without limitation, charitable, benevolent, eleemosynary, educational, historical, civic, patriotic, political, religious, social, fraternal, literary, cultural, athletic, scientific, agricultural, horticultural, animal husbandry, and professional, commercial, industrial, or trade association purposes. ,[object Object],But nonprofit organizations are not automatically tax-exempt. They must file a special application with the IRS, requesting to be exempt from paying Federal tax. Some states also require a separate filing in order to be tax-exempt from paying state taxes.,[object Object],5/29/11,[object Object],4,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Nonprofit and Tax Exempt Status Starting and Maintaining Nonprofit Organizations,[object Object],Tax Exempt Organizations,[object Object],Internal Revenue Code ,[object Object],501(c)(1) – (28), ,[object Object],(d)(religious org) or,[object Object], 401(a) – Qualified Pension, Profit-Sharing, and Stock Bonus Plans,[object Object],5/29/11,[object Object],5,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Nonprofit and Tax Exempt Status Starting and Maintaining Nonprofit Organizations,[object Object],Tax Exempt Organization,[object Object],A business that does not have to pay Federal taxes is considered to be "tax exempt.”,[object Object],Examples of 501(c)(3) organizations: Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations,[object Object],5/29/11,[object Object],6,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Creating Good Bones Starting and Maintaining Nonprofit Organizations,[object Object],Organizational Infrastructure,[object Object],Bet on the Jockey and the Trainers,[object Object],Benefits of Directors and Advisors,[object Object],5/29/11,[object Object],7,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Creating Good Bones Starting and Maintaining Nonprofit Organizations,[object Object],Have a Clear Vision,[object Object],Mission,[object Object],Purpose,[object Object],Reduce the Vision to a Plan,[object Object],5/29/11,[object Object],8,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Creating Good Bones Starting and Maintaining Nonprofit Organizations,[object Object],Light the Way to Success Through Order,[object Object],Articles of Incorporation,[object Object],Bylaws,[object Object],Corporate Governance,[object Object],5/29/11,[object Object],9,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Creating Good Bones Starting and Maintaining Nonprofit Organizations,[object Object],By-Laws,[object Object],The Board of Directors (“The Board”) shall consist of not fewer than three (3) persons, and of not more than a maximum number determined in the Constitution or By-Laws of the Corporation as amended from time to time,[object Object],5/29/11,[object Object],10,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Creating Good Bones Starting and Maintaining Nonprofit Organizations,[object Object],Majority.  A majority is fifty-one (51) percent or greater.,[object Object],Term.  The term of each Director shall be established in the Constitution or By-Laws.  Unless otherwise provided, each Director shall serve on the board for an indefinite period of time.,[object Object],Election.  Unless the Constitution or By-Laws provide differently (in which case such Constitution or By-Laws shall control), Directors shall be elected by the remaining Directors by a majority vote upon the expiration of a Director’s term or a vacancy for any reason.,[object Object],5/29/11,[object Object],11,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Creating Good Bones Starting and Maintaining Nonprofit Organizations,[object Object],Corporate Governance,[object Object],Audit Committee,[object Object],CONTRACT REVIEW AND SIGNATURE AUTHORITY POLICY,[object Object],BOARD OF DIRECTORS CORPORATE GOVERNANCE GUIDELINES ,[object Object],COMPANY POLICY STATEMENT ON REPORTING AND PROTECTION FROM RETALIATION,[object Object],5/29/11,[object Object],12,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Creating Good Bones Starting and Maintaining Nonprofit Organizations,[object Object],Audit Committee – Corporate Governance,[object Object],(a)	To assist the Board in its oversight of (1) the quality and integrity of the Company's financial statements, financial reporting and disclosure controls and procedures, including internal controls; (2) the performance of the Company's internal audit function; and (3) the Company's compliance with legal and regulatory requirements;,[object Object], ,[object Object],(b)	To interact directly with and evaluate the performance of the independent auditors, including to determine whether to engage or dismiss the independent auditors and to monitor the independent auditors' qualifications and independence; and,[object Object], ,[object Object],(c)	To prepare annually the report(s) required by the by State and Federal laws.,[object Object],5/29/11,[object Object],13,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Creating Good Bones Starting and Maintaining Nonprofit Organizations,[object Object],CONTRACT REVIEW AND SIGNATURE AUTHORITY POLICY,[object Object], Corporate Governance,[object Object],This policy defines and describes the guidelines and procedures to be followed by officers, managers and other employees of ______ (the "Company") for creation and review of contracts to which the Company will be a party and designates who, within the Company, is to authorized to sign contracts on behalf of the Company.  This policy also describes the procedures that must be followed with respect to retention and administration of contracts to which the Company becomes a party.,[object Object],5/29/11,[object Object],14,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Creating Good Bones Starting and Maintaining Nonprofit Organizations,[object Object],Share the Vision,[object Object],Unseen, Untold…Unsold,[object Object],5/29/11,[object Object],15,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Creating Good Bones Starting and Maintaining Nonprofit Organizations,[object Object],Meet and Measure,[object Object],Regularly Scheduled Organizational Meetings,[object Object],Measure What You Do, What You’ve Done and Adjust ,[object Object],5/29/11,[object Object],16,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
The 501(c)(3) Application Starting and Maintaining Nonprofit Organizations,[object Object],30 + Page Application,[object Object],$400 for organizations whose gross receipts do not exceed $10,000 or less annually over a 4-year period.,[object Object],$850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period.,[object Object],5/29/11,[object Object],17,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
The 501(c)(3) Application Starting and Maintaining Nonprofit Organizations,[object Object],Section 501(c)(3) requires that your organizing document state your exempt purpose(s), such as charitable, religious, educational, and/or scientific purposes.,[object Object],5/29/11,[object Object],18,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
The 501(c)(3) Application Starting and Maintaining Nonprofit Organizations,[object Object],Section 501(c)(3) requires that upon dissolution of your organization, your remaining assets must be used exclusively for exempt purposes, such as charitable, religious, educational, and/or scientific purposes.,[object Object],5/29/11,[object Object],19,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
The 501(c)(3) Application Starting and Maintaining Nonprofit Organizations,[object Object],The Application is a Planning Opportunity,[object Object],“Using an attachment, describe your past, present, and planned activities in a narrative.”,[object Object],5/29/11,[object Object],20,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
The 501(c)(3) Application Starting and Maintaining Nonprofit Organizations,[object Object],The Application is a Planning Opportunity,[object Object],Financial Data ,[object Object],Ideas About Sources and Uses of Funding,[object Object],(Page 9 - 10 of 1023),[object Object],5/29/11,[object Object],21,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
The 501(c)(3) Application Starting and Maintaining Nonprofit Organizations,[object Object],BEWARE:,[object Object],Public Inspection of ,[object Object],Exemption Applications, ,[object Object],Annual Returns,,[object Object],and Political Organization Reporting Forms,[object Object],5/29/11,[object Object],22,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Jeopardizing Tax Exempt Status Starting and Maintaining Nonprofit Organizations,[object Object],There are five types of activities that can jeopardize that status. ,[object Object],Private benefit or inurement,[object Object],Lobbying,[object Object],Political campaign activity,[object Object],Activities generating excessive unrelated business income (UBI),[object Object],Failure to comply with annual reporting obligation,[object Object],5/29/11,[object Object],23,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Jeopardizing Tax Exempt Status Starting and Maintaining Nonprofit Organizations,[object Object],[object Object],Private Benefit: 501(c)(3)s must avoid all activities that will benefit substantially the private interest of any individual or organization. Instead, the 501(c)(3)’s activities must serve a public interest.,[object Object],Private Inurement:  The concept of inurement takes the notion of private benefit further. Code section 501(c)(3) states that no part of an organization’s net earnings may inure to the benefit of a private shareholder or individual. This means that a 501(c)(3) organization is prohibited from allowing its income or assets to accrue to insiders. ,[object Object],5/29/11,[object Object],24,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Jeopardizing Tax Exempt Status Starting and Maintaining Nonprofit Organizations,[object Object],[object Object],Lobbying is activity designed to influence legislation . A 501(c)(3) is attempting to influence legislation if it contacts, or urges the public to contact, a member or employee of a legislative body to propose, support, or oppose legislation, or if the 501(c)(3) advocates or opposes legislation.,[object Object],Beware of Lobbying Ceiling for Organizations that have made an election and normally make lobbying expenditures and are not disqualified (churches),[object Object],5/29/11,[object Object],25,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Jeopardizing Tax Exempt Status Starting and Maintaining Nonprofit Organizations,[object Object],[object Object],501(c)(3)s are prohibited from engaging in any "political campaign activity"—that is, directly or indirectly participating or intervening in any political campaign on behalf of or in opposition to any candidate for public office. This includes making contributions to political campaign funds or making public statements for or against the candidate.,[object Object],But SeeCitizens United & 501(c)(4) organizations,[object Object],5/29/11,[object Object],26,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Jeopardizing Tax Exempt Status Starting and Maintaining Nonprofit Organizations,[object Object],[object Object],501(c)(4) organizations may lobby for legislation; they may also participate in political campaigns and elections, as long as campaigning is not the organization's primary purpose.,[object Object],Contributions to 501(c)(4) organizations are not deductible as charitable contributions. 501(c)(4) organizations are not required to disclose their donors publicly.,[object Object],Civic Leagues, Social Welfare Organizations, and Local Associations of Employees,[object Object],5/29/11,[object Object],27,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Jeopardizing Tax Exempt Status Starting and Maintaining Nonprofit Organizations,[object Object],[object Object],UBI is income from a regularly-carried-on trade or business that is not substantially related to the organization’s exempt purpose.,[object Object],Three-Part Test:,[object Object],A trade or business,[object Object],Regularly carried on,[object Object],Not substantially related,[object Object],5/29/11,[object Object],28,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Jeopardizing Tax Exempt Status Starting and Maintaining Nonprofit Organizations,[object Object],[object Object],A hospital pharmacy furnishes supplies to the hospital in accordance with its exempt purpose, but it also sells to the general public. Sales made to the public are treated separately as an unrelated trade or business. ,[object Object],A tax-exempt organization solicits, sells, and publishes advertisements for commercial vendors in its publication. Even though the publication contains content related to the organization’s exempt purpose, the publishing of advertising is still an unrelated trade or business.,[object Object],5/29/11,[object Object],29,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Jeopardizing Tax Exempt Status Starting and Maintaining Nonprofit Organizations,[object Object],[object Object],If the activity shows frequency and continuity and is conducted the same way that a non-exempt organization would run a similar business, it is regularly carried on. ,[object Object],5/29/11,[object Object],30,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Jeopardizing Tax Exempt Status Starting and Maintaining Nonprofit Organizations,[object Object],[object Object],A hospital auxiliary operates a health food stand for one week at a preventative health education conference. Because the activity is a one-time occurrence and is unlikely to compete with for-profit health food stores that operate year-round, the activity is not “regularly carried on.”,[object Object],However, if the hospital auxiliary operates a health-food stand daily at the hospital, that is likely the regular conduct of a trade or business.,[object Object],5/29/11,[object Object],31,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Jeopardizing Tax Exempt Status Starting and Maintaining Nonprofit Organizations,[object Object],[object Object]
Any income-producing activity that does not directly furtherthe organization’s exempt purpose could generate UBI.
Sometimes, activities that ARE related to exempt purposes can still generate UBI if they are conducted on a larger scalethan is reasonably necessary to perform an exempt function. In this instance, the portion that is more than needed is considered an unrelated trade or business.5/29/11,[object Object],32,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Jeopardizing Tax Exempt Status Starting and Maintaining Nonprofit Organizations,[object Object],[object Object]
If the hospital auxiliary health food stand operates daily, it will likely generate both related and unrelated business income. 
Sales to hospital staff and patients could escape UBI tax—due to an exception explained later—while sales to the general public would be subject to UBI tax.5/29/11,[object Object],33,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Jeopardizing Tax Exempt Status Starting and Maintaining Nonprofit Organizations,[object Object],[object Object],Volunteer workforce ,[object Object],Convenience of members,[object Object],Sale of donated merchandise,[object Object],Distribution of low-cost articles,[object Object],Convention or trade show activity,[object Object],Sponsorship,[object Object],Traditional bingo,[object Object],5/29/11,[object Object],34,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]
Jeopardizing Tax Exempt Status Starting and Maintaining Nonprofit Organizations,[object Object],[object Object],While 501(c)(3)s are exempt from Federal income tax and unemployment tax, most of them will have information reporting obligations. These are met by filing Form 990, 990-EZ, or 990-N.,[object Object],In addition, 501(c)(3)s may also be liable for employment taxes [such as Form 941 taxes], unrelated business income tax, excise taxes, and certain state and local taxes.,[object Object],5/29/11,[object Object],35,[object Object],Attorney Ronald Nesbitt, LL.M. Tax            Source:  IRS.gov,[object Object]

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Starting and maintaining non profit organizations

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  • 33. Any income-producing activity that does not directly furtherthe organization’s exempt purpose could generate UBI.
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  • 36. If the hospital auxiliary health food stand operates daily, it will likely generate both related and unrelated business income. 
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  • 43. Denial of Tax Exempt Status
  • 44. Revocation of Tax Exempt Status
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