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Nonprofit Law/501(c)3 pass through payments to Booster

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Question
Hello,
We have a foundation for our local high school that is a 501c3.  It was the intention when we started that the Booster groups have their donations sent through the Foundation so we would not burden the parents with a lot of fundraising.  Currently we do not have agreements in place with the Boosters and everything I am reading seems to indicate we should have a fiscal sponsorship agreement with them.  I am not able to find this situation and an agreement that would fit our needs.  Please help!  Thank you.
Pam

Answer
The contract would need to be drafted, depending upon all of the details of the arrangement.  The "boosters", of course, would need to be an entity separate from your foundation, though. I would be willing to work on your matter, but I would need to spend a substantial amount of time in drafting and that would be beyond the scope of my offer of free services.  If you want to inquire about hiring me for such work, please contact me directly to the email address below.

Note that, as part of your operation would be a booster operation, your foundation would need to comply with IRS regulations relating to booster organizations and could not, therefore, allow the boosters to violate them. My summary of IRS regulations relating to 501c3 booster organizations is at http://goo.gl/RO1ez -- you may be interested to read that.

Harvey Mechanic, Attorney at Law -
Harvey108@hotmail.com

P.S. This response is intended to be a general statement of law, should not be relied upon as legal advice and does not create an attorney/client relationship.  

Nonprofit Law

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Harvey Mechanic

Expertise

I am an attorney and I volunteer time to answer general questions about U.S. Federal income tax issues of nonprofit 501(c)(3) public charities only. Those questions could be about establishing and maintaining legal requirements for such non-profit organizations in the United States, including Internal Revenue service filings and requirements. I will not be working on this free forum to answer questions about Nonprofit's possible unrelated or for-profit businesses or how to fill out forms. This forum is only for general questions about federal tax law, not as the law applies to your specific situation. If you do not make your question public then I will not be spending much of my donated time on answers that would not benefit the public. If you have other questions, please contact me at Harvey108@hotmail.com I will reply from my email. In any case, do not reveal confidential information to me until after I have contracted with you to provide personal legal services. My responses on this forum are intended to be general statements of law, should not be relied upon as legal advice, and do not create an attorney/client relationship. For me to consider your individual situation and how the law applies, I would need to gather extensive information about the situation. To search my previous answers you can do a Google search by "site:allexperts.com/q/nonprofit" without the quotes and then add your search terms before hitting enter.

Experience

I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar and I have maintained my status with the Bar since that time.

Education/Credentials

B.S. Columbia University in New York City, 1970

J.D. (Law Degree) Brooklyn Law School, 1990 -- Cum Laude.


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