The nonprofit law podcast highlights legal issues facing nonprofits. Hosted by Tim Mooney, an attorney with over a decade of experience in nonprofit law, this entertaining and informative program helps staff, officers and directors of nonprofits to understand the laws that impact their organizations.
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
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
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.
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
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. Do all nonprofits have to file Form 990?
- No, but most do. The default is that your nonprofit will be filing a 990 about 5 months after the end of its tax year - Who doesn’t file a Form 990? - Small organizations - Gross receipts of less than $100,000 and assets of less than $250,000 at the end of the year (Form 990-EZ) - Gross receipts normally less than $25,000 (no filing necessary for FY 2007) - For FY 2008 (next year’s filing) these organizations may be required to file an annual electronic notice – e-Postcard - Churches and church-affiliated organizations (no filing necessary) - Private foundations (Form 990-PF) - Employee benefit trusts (Form 5500) - Black lung benefit trusts (Form 990-BL) - Special partnerships of religious and apostolic organizations (Form 1065). Resources IRS: EO Reporting Requirements – Annual Return Filing Exceptions 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
Tim Mooney… Welcome to the Nonprofit Law Podcast Your guide to the laws impacting nonprofits. Shownotes…. nplawcast.com Email the show
News & Notes 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. Nonprofits and New Media: Legal Rules for using the Internet, Podcasts and Social Networks is available. Early reviews are great, and I’m glad it’s been well-recieved. Check out the poll at the bottom of the Beyond the Podcast page at nplawcast.com and give your input on what topics you’d like covered in the some of the next BTP offerings. New Year, New Changes? A lot of nonprofits consider making changes to their organization – new offerings, new services, new board members… even new addresses How do you handle letting the IRS know about these things? Form 990 – your annual return generally contains places in the form to include any of the ordinary changes that happen with nonprofits new address, new board members, new officers, etc. What about bigger changes In some instances, bigger changes require more information to supplement the 990 – for instance, if your nonprofit reincorporates, you would need to attach the new articles of incorporation to the Form 990 What about super-big changes? If your nonprofit is changing its services or mission dramatically, it might require additional action Private Letter Ruling – a lengthy process with the IRS asking for specific advice on a specific matter. Get a lawyer! Another 1023 – sometimes the changes are so big that you might as well be a new organization (i.e. a totally different exempt purpose than the one you applied for recognition in the first place) This would be due to big changes… going from private foundation to public charity, or nonrelgious organization to a religious one that is exempt from filing 990s, etc.
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.
Tim Mooney… Welcome to the Nonprofit Law Podcast Your guide to the laws impacting nonprofits. Shownotes…. nplawcast.com Email the show
News & Notes We’re going on holiday schedule into the new year… we’ll have new editions every other week. Happy new year! 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.
Beyond the Podcast - Nonprofits are generally underserved in how they approach the regulations and laws because there’s a dearth of services out there that are reasonable for nonprofit budgets - I’ve been very happy with the response to the show… but it’s always a bit frustrating to see the gap between what people can get between a 10 minute show and hiring a lawyer - So, let’s fill that gap and go “Beyond the Podcast” - The Nonprofit Law Podcast will always remain a free resource for nonprofit staff, officers and professionals. Beyond the Podcast will feature options for those who want to go “beyond the podcast” to dig into some of the topics in greater detail. It will stay low-cost – we want to make these easy for even the smallest community nonprofit to afford. - We’ll be launching this on January 7, 2008… but if you are a newsletter subscriber you get an early shot at our first production – Nonprofits and New Media: Legal Rules for using the Internet, Podcasts and Social Networks Nonprofits and New Media DVD - Remember all the way back in #6 when this was announced? - Evolved from an audioguide to a screencast… to a DVD - 90 minutes of training - Join Tim Mooney, a nonprofit attorney with over a decade of experience, for an overview of the laws impacting the use of new media by nonprofits. What does tax law have to say about your organization’s podcast and MySpace page? Are there federal election law implications to your get-out-the-vote efforts to your membership listserve? What kind of copyright issues does your nonprofit face when it uses other people’s photos on its blog? All of these questions, and more, on the first in NLP’s Beyond the Podcast series. - Sign up for the NLP newsletter now and get this early plus get a $10 discount – nplawcast.com/newsletter - Otherwise, keep your eyes peeled to 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.
Tim Mooney… Welcome to the Nonprofit Law Podcast Your guide to the laws impacting nonprofits. Shownotes…. nplawcast.com Email the show
Month long series on election activity
Focuses on public charities, other 501(c)s and 527s Covering voter guides, debates & forums, renting mailing lists, ballot measures, and voter registration/GOTV Why now? Many nonprofits are already planning 2008 and some are already engaged in it Don’t do any of these things? Still important to know in case something unexpected comes up
Voter registration -registering people to vote GOTV – getting people to the polls, or otherwise aiding them to vote
501(c)(3)s Purely nonpartisan One permissible goal – getting people to exercise their right to vote Permissible to target activities if based on nonpartisan criteria like location and audience May not target based upon the way a group votes May target if a disadvantaged or underrepresented group or targeted group has common interest Do discuss a broad range of issues Don’t suggest a correct position Vote green. Register here. – NO You can have an impact on the decisions affecting your life. Register to vote now. – YES Let’s get out the pro-choice vote. Register here. – NO
Other 501(c)s Partisan “slant” ok, but it would then count towards secondary activity, so watch amount 527s Partisan “slant” ok Resources
Email me with questions and suggested topics AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit – go to nplawcast.com for details Need more than a podcast? Tim-Mooney.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.
Tim Mooney… Welcome to the Nonprofit Law Podcast Your guide to the laws impacting nonprofits. Shownotes…. nplawcast.com Email the show
Month long series on election activity
Focuses on public charities, other 501(c)s and 527s Covering voter guides, debates & forums, renting mailing lists, ballot measures, and voter registration/GOTV Why now? Many nonprofits are already planning 2008 and some are already engaged in it Don’t do any of these things? Still important to know in case something unexpected comes up
Ballot Measures Also, referenda, ballot questions, bond measures, state questions, etc. Legislation that is considered by voters Work for or against is considered a hybrid… lobbying by tax law, election activity by state election law
501(c)(3)s Limited capacity to work on ballot measures Reporting requirements and registration usually required under state laws Other organizations? Lobbying not an issue under tax law Reporting requirements and registration usually required under state laws Resources
Email me with questions and suggested topics AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit – go to nplawcast.com for details Need more than a podcast? Tim-Mooney.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.
Tim Mooney… Welcome to the Nonprofit Law Podcast Your guide to the laws impacting nonprofits. Shownotes…. nplawcast.com Email the show
Month long series on election activity
Focuses on public charities, other 501(c)s and 527s Covering voter guides, debates & forums, renting mailing lists, ballot measures, and voter registration/GOTV Why now? Many nonprofits are already planning 2008 and some are already engaged in it Don’t do any of these things? Still important to know in case something unexpected comes up
501(c)(3)s can rent their mailing lists to candidates!? A 501(c)(3) may rent mailing lists to political candidates Must make the list available to all candidates IRS is likely to look less favorably on such list rentals if the 501(c)(3) does not make such lists available to the public on a regular basis on the same terms that the lists are made available to candidates Best practices – use a list broker Other organizations? Less of an issue since they can support or oppose candidates Watch out for contribution prohibitions
Email me with questions and suggested topics Audio guide on using the Internet, podcasting and social networking for your nonprofit coming soon- go to nplawcast.com for details Need more than a podcast? Tim-Mooney.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.
Tim Mooney… Welcome to the Nonprofit Law Podcast Your guide to the laws impacting nonprofits. Shownotes…. nplawcast.com Email the show
Month long series on election activity
Focuses on public charities, other 501(c)s and 527s Covering voter guides, debates & forums, renting mailing lists, ballot measures, and voter registration/GOTV Why now? Many nonprofits are already planning 2008 and some are already engaged in it Don’t do any of these things? Still important to know in case something unexpected comes up
Debates & forums
Debate – multiple candidates on “stage” at same time Forum – one at a time appearance
501(c)(3)s Purely nonpartisan Broad range of issues Unbiased questions Invite all viable candidates Apply the rules fairly Impartial moderator Unbiased audience Forums – no contextual favoritism Special issue – inviting candidate for non-candidate reason (award, etc.) ok so long as it is not timed to coincide with the election Other 501(c)s Partisan “slant” ok, but it would then count towards secondary activity, so watch amount 527s Forums and rallies typical Resources
Email me with questions and suggested topics Audio guide on using the Internet, podcasting and social networking for your nonprofit coming later this week – go to nplawcast.com for details. Need more than a podcast? Tim-Mooney.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.