Nonprofit (Compliance, Lobbying/Advocacy,

Political Activities) 

 

Year-End Giving: Receiving and Acknowledging Donations

Posted November 2019

Nonprofits often receive gifts of over $250, provide event tickets in return for a donation and accept non-monetary donations such as cars or stock.  In this article, learn more about best practices and and information on IRS requirements for acknowledging monetary and other types of donations as well as other important considerations for staying compliant. Read the full article.

When Donor-Imposed Gift Restrictions Outlive Their Purpose, Ohio Charities May Have a Way Out

Posted February 28, 2019

For many charitable institutions, accepting gifts subject to certain donor-imposed restrictions is a normal course of business. But what about those restrictions that have outlived their purpose or failed to evolve with the times? This is particularly common for gifts made many years or decades ago where the restriction is the only thing that has not changed. Fortunately, when certain situations arise, Ohio law affords charities the opportunity to release or modify the restriction under certain conditions. This article outlines three different opportunities available to Ohio charities to address this issue. Read the full article. 

Year-End Giving: Receiving and Acknowledging Donations
Posted December 6, 2017
Nonprofits often receive gifts of over $250, provide event tickets in return for a donation and accept non-monetary donations such as cars or stock.  In this article, learn more about best practices and and information on IRS requirements for acknowledging monetary and other types of donations.  Read article.
Do's and Don'ts of Corporate Sponsorship
Posted September 15, 2015
 
Corporate sponsors often provide much-needed funding to nonprofit organizations in return for recognition and other benefits. It is important that your organization be aware of the potential tax consequences of providing benefits to the sponsor that exceed the safe harbors set by the IRS. Here are some helpful do’s and don’ts to follow to prevent your organization from inadvertently losing a large chunk of its sponsorship dollars to taxes.  Posted with permission of Pro Bono Partnership Atlanta.  Read article.
 
Risks and Rewards of Crowdfunding
Posted August 3, 2015
 
Crowdfunding has become an increasingly popular tool in a nonprofit’s fundraising arsenal, and with good reason. Organizations can pay crowdfunding websites to showcase particular projects and events and to collect donations on their behalf. Doing so can enable even a small nonprofit to gain national exposure and significantly enhance its funding potential. But there are potential legal risks associated with crowdfunding. This article covers a few of the many factors to consider. Posted with permission of Pro Bono Partnership Atlanta.  Read article.
 
Legal Issues for New Nonprofits Webinar 3: Fundraising
Posted July 17, 2014
 
This is part three of an eight part webinar series that provides general legal information about operating a 501(c)(3) tax-exempt, nonprofit corporation. This webinar presents an overview of legal issues concerning fundraising by nonprofit organizations, including charitable solicitation registration, required IRS acknowledgments, and gambling laws.  Video (51 minutes), PowerPoint 
 
What Must A Nonprofit Do to Acknowledge Donations?
Revised June 14, 2014
 
The ability to accept tax-deductible donations is one of the most important features of being a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code. This article discusses the many IRS rules governing the proper acknowledgment of tax-deductible donations by charitable organizations.  Posted with permission of Pro Bono Partnership, Inc.  Read article.
 
Monitoring Your Section 501(c)(3) Organization's Activities with Respect to Political Campaigns
Revised June 2010
 
This article overviews the restrictions on nonprofits engaging in political campaign activities. Posted with the permission of the D.C. Bar Pro Bono Program.  Read article.
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