Nonprofit board members often wear a lot of hats and their roles can vary widely depending on the nature of the organization from fundraising to hands-on oversight of programs to strategic planning. Legal liability may not be top of mind but it is critical that nonprofit board members understand their fiduciary duties to protect themselves …
For many nonprofit organizations, obtaining 501(c)(3) public charity status feels like the finish line. In reality, it is only the beginning. Throughout this series, we’ve explored how public charities maintain compliance through public support testing, donor diversification, proper fundraising structures, and careful financial reporting and projecting. Each of these pieces plays a role in helping …
Introduction In the prior post in this series, we examined the 33⅓% public support test and the 2% limitation rule governing donor-supported public charities under Section 170(b)(1)(A)(vi) of the Internal Revenue Code (“IRC”). However, many nonprofits are supported by earned revenue including program fees, and memberships. This article turns to a distinct framework, the public …
In the prior post in this series, we explored how the IRS measures public support, including the five-year computation period and the distinction between public support and total support. With that framework in place, this article turns to the most widely applicable compliance threshold for donor-supported public charities: the 33⅓% public support test and the …
Casting Society of America (“CSA”) is a global membership organization of casting professionals dedicated to upholding the highest standards of casting within the entertainment industry. CSA celebrates the diverse craft of casting by educating and advocating on behalf of the industry, celebrating the achievements of the casting community, and empowering casting professionals to tell the …
Orange County’s United Way (“OC United Way”) is a human services organization that invests in the communities it serves by delivering education, financial security, and housing programs throughout Orange County, California. OC United Way also operates 211OC, a basic needs referral hotline accessed by over a hundred and thirty thousand residents a year. The Law …
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