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Download: Nonprofit Law Podcast (mp3, :30)

Decoding the Nonprofit Form

Download: Nonprofit Law Podcast #37 (mp3, 7:54)

Shownotes

Intro

Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show

How you can pick up clues on the type of nonprofit you hear about in the news

This show is all about figuring out the type of nonprofit
A recent article on David Brock's new organizational involvement spurred this:
"Brock wouldn't detail Progressive Media USA's strategy, and stressed that - as required by his group's nonprofit status - the spending would be on a mix of direct electoral politics and issue ads with no direct connection to the race." (Politico/CBSNews.com)
What type of nonprofit?
501(c)(3)? Check out their website... do they allow for charitable deductions for donations? Does the solicitation page specifically say contributions are NOT deductible?
Deductible? 501(c)(3)... likely a public charity
If not... keep looking for more clues!
Does the organization engage in ALL election activity supporting or opposing a candidate?
Probably a 527
Does it do mixed advocacy - some supporting or opposing a candidate and some not?
Probably a 501(c)(4)... Progressive Media USA might event have both a (c)(4) and an affiliated 527, so it's not always as easy to pick out everything from one source!

Little clues here in there can lead you find out without relying on the cheat (Guidestar or a personal visit to the offices!)

Closing
Email me with questions and suggested topics
Sign up for the free NLP newsletter... every week get the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to nplawcast.com/newsletter for more info and to sign up.
Need more than the podcast? Tim-Mooney.com and Beyond the Podcast at nplawcast.com
nplawcast.com

This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law

Top 6 resources

Download: Nonprofit Law Podcast #36 (mp3, 8:39)

Shownotes

Intro

Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show

My Top 6 Resources
This week is all "resource time" here on the podcast - my top 6 resources - 3 sites in two categories

Operational information - excellent resources for how to get things done right
Guidestar
CraigsList Foundation
BoardSource

Infrastructure organizations - operational guidance plus representation of your interests
Alliance for Justice - Nonprofit Advocacy Project and Foundation Advocacy Initiative
National Council of Nonprofit Associations (NCNA) and your state nonprofit association
Independent Sector

Closing
Email me with questions and suggested topics
Sign up for the free NLP newsletter... every week get the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to nplawcast.com/newsletter for more info and to sign up.
Need more than the podcast? Tim-Mooney.com and Beyond the Podcast at nplawcast.com
nplawcast.com

This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law

Joining a Nonprofit Board

Download: Nonprofit Law Podcast #35 (mp3, 9:42)

Shownotes

Intro

Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show

News & Notes
- From the Nonprofit Law Blog (tim-mooney.com/lawblog)
- Senate deepens financial review of television ministries - NBC is reporting that the Senate Finance committee is renewing its demands for certain churches to provide detailed financial information. The letters sent today are a follow-up to letters sent last year to a virtual who's who of large televangelist ministries, including Benny Hinn and Kenneth Copeland.
- IRS reaches out to charities to aid in economic stimulus - The IRS is encouraging various partners and stakeholders such as charities, churches and governmental organizations to assist in efforts to reach out to those Americans who may be eligible for the 2008 economic stimulus payment but who normally have no requirement to file a tax return. People who receive certain Social Security, Veterans Affairs, Railroad Retirement or wages from earned income or combat pay may be eligible and not know it.

Joining a nonprofit board
- Duties of care, loyalty, and obedience
- duty of care is the duty to pay attention to the organization—to monitor its activities, see that its mission is being accomplished, and guard its financial resources.
- duty of loyalty is the duty to avoid conflicts of interest
- In cases of potential conflict of interest, directors must act to preserve and enhance public trust in the organization by putting the interests of the organization ahead of all other business and personal interests.
- Watch out for self dealing!
- duty of obedience is to carry out the purposes of the organization and to comply with the law.
- Before you say yes and join the board, do your homework
- Know the bylaws
- Know the expectations (financial goals for board members, etc.?)
- Know how you protect the organization (insurance coverage sufficient? etc.)

Resources
Guidestar - Joining a Nonprofit Board in a Post-Enron World
MN Council of Nonprofits - Roles and Responsibilities of the Nonprofit Board
BoardSource - The Nonprofit Board Answer Book

Closing
Email me with questions and suggested topics
Sign up for the free NLP newsletter... every week get the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to nplawcast.com/newsletter for more info and to sign up.
Need more than the podcast? Tim-Mooney.com and Beyond the Podcast at nplawcast.com
nplawcast.com

This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law

What triggers an IRS audit?
Download: Nonprofit Law Podcast #34 (mp3, 6:03)

Shownotes

Intro

Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com
Email the show

News & Notes
- Nonprofits and Elections: Balancing Personal Versus Organizational Activity on-demand video screencast is available now at nplawcast.com/beyondthepodcast.
- Newsletter subscribers... next week I'll be releasing a free screencast on filling out the Form 990-N. If you're not a subscriber, sign up at nplawcast.com/newsletter.

What triggers an audit?
- To determine which organizations should be targeted, experienced specialists analyze information from Forms 990 and other sources.
- This analysis will usually result in the selection of a group of returns for examination or compliance check.
- EO also reviews media reports and receives complaints from the general public and Congress about potential non-compliance by exempt organizations.
- After confirming the information, and when appropriate, these organizations may be selected for examination or to receive a compliance check. For details on how EO handles complaints about exempt organizations, see Fact Sheet 2008-13. (It goes to the Dallas field office, because Texans know how to investigate nonprofits, presumably?)
- Regardless of the process used to select returns, EO does not presume that an organization is violating the tax laws before it begins the examination or sends a compliance check letter.

Resources
IRS: FS 2008-14

Closing
Email me with questions and suggested topics
Sign up for the free NLP newsletter... every week get the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to nplawcast.com/newsletter for more info and to sign up.
Need more than the podcast? Tim-Mooney.com and Beyond the Podcast at nplawcast.com
nplawcast.com

This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law

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