Welcome to the Nonprofit Law section of Farrow-Gillespie Heath Witter LLP.
Here you will find articles and information about the law of nonprofit organization formation, governance, and operations.
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Charities are required by state and federal law to have board members, also called “directors.” The purpose of the board is to ensure integrity and accountability in the organization. It is an honor and a privilege to be asked to serve as a director of a nonprofit, but board membership carries significant responsibilities. DUTIES OF […]
This information is current as of December 27, 2017. At the request of our clients, we have summarized some of the more important provisions of the sweeping new tax law (“TCJA”), which was signed into effect on December 22, 2017. Please note that all of these provisions are subject to interpretation by the Internal Revenue […]
A Section 501(c)(3) tax–exempt organization may conduct limited lobbying activities without jeopardizing the organization’s tax–exempt status, so long as lobbying does not form a “substantial part” of the organization’s overall work. An organization that intends to lobby and wants to be tax-exempt can apply either as a 501(c)(3) public charity or as a 501(c)(4) organization. […]
Individuals and families may establish a 501c3 tax-exempt charitable organization to accomplish substantive philanthropy while receiving very favorable tax treatment. The degree of maintenance such an organization requires depends whether the organization can be classified as a public charity or is instead a private or family foundation. Either way, forming a 501c3 is a three-step process. Step One: […]
In July 2014, the Internal Revenue Service introduced a new, shorter application form to help small charities apply for 501(c)(3) tax-exempt status more easily. The new Form 1023-EZ is three pages long, compared with the standard 26-page Form 1023. Most small organizations, including as many as 70 percent of all applicants, qualify to use the […]