Representing Non-Profits (i.e., the Good Guys)
Read Lisa’s contribution to GPSolo Magazine about how to help Nonprofit organizations.
Churches, Schools, and the Unvaccinated Movement
Recent outbreaks remind leaders of the precautions they must take. By Lisa A. Runquist “First appeared on March 23, 2015, on ChurchLawAndTax.com Those of us in our late 50s or older have probably never been vaccinated for measles, mumps, chicken pox, or other “childhood” diseases. Why? Because we had those diseases as children. In fact,…
DetailsCharitable Giving
Check out the ABA article on charitable giving!
http://www.americanbar.org/publications/gp_solo/2013/november_december/charitable_giving.html
Duties and Liabilities of Directors of Nonprofits
by Lisa A. Runquist Updated 7/14/01 1. Introduction Nonprofit organizations are big business. Because of this, and because of their unparalleled growth, nonprofits are receiving attention like they never have before (between 1974 and 1997, the sector doubled in size), both from Congress, and because of this, from the Internal Revenue Service. Another more disturbing…
DetailsNew Disclosure Regulations Issued by IRS
by Lisa A. Runquist updated March, 2000 Exempt organizations are required to make their federal application for tax exemption (Forms 1023, 1024, etc.), and their federal informational returns (Forms 990, 990-EZ, etc.) available for inspection by anyone who requests to see them. However, in addition to this requirement, exempt organizations must also provide copies of…
DetailsHow To Keep Your Nonprofits Out of Trouble With The IRS: Appendix A- IRS Sample Conflicts of Interest Policy
Article I Purpose The purpose of the conflicts of interest policy is to protect the Corporation’s interest when it is contemplating entering into a transaction or arrangement that might benefit the private interest of an officer or director of the Corporation. This policy is intended to supplement but not replace any applicable state laws governing…
DetailsHow To Keep Your Nonprofit Out of Trouble With The IRS
by Lisa A. Runquist Revised January, 2001 1. Introduction Nonprofit organizations are big business. Because of this, and because of their unparalleled growth, nonprofits are receiving attention like they never have before, both from Congress, and because of this, from the Internal Revenue Service. Another more disturbing reason is the spate of highly publicized scandals…
DetailsIntermediate Sanctions- New Regulations
by Lisa A. Runquist February, 2001 Perhaps the most important change in the last 30 years in the area of nonprofit law occurred on July 30, 1996, when the Taxpayer Bill of Rights 2 added section 4958 to the Internal Revenue Code. Section 4958 adds intermediate sanctions as an alternative to revocation of the exempt…
DetailsRaffles in California
by Lisa A. Runquist July 14, 2001 Raffles have been illegal in California. The California Constitution was amended by initiative, to allow the Legislature to authorize private, nonprofit, eligible organizations to operate raffles to provide funding for beneficial and charitable works. SB 639 was passed on August 30, 2000, was enrolled and signed by the…
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