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Nonprofit Law/Death of a director

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Question
We have operated a small non profit out of our house for 15 years. Our Mother was the principle and is named on all tax forms. She past away this year. We desire to continue to operate the charity, are there forms or requirements to change the principle? The new principle is a member of the board of the charity?

Answer
I am assuming that you are referring to a Massachusetts Nonprofit Corporation.  http://goo.gl/KVXcK is the  Massachusetts Law for Corporations for
Charitable and Certain Other Purposes on the site of the
Massachusetts legislature.  

You would look to your bylaws as to replacing a member of the Board and then the Board generally votes in the officers.  You would not have any federal forms to complete just for the change, but annually you would file a Form 990 series. Links to Latest Published  Form 990 Series Forms and- Instructions
(990/990-EZ/990-N) are available at http://goo.gl/GFVHE
and http://goo.gl/CTkSR explains which 990 series return to file.

I have in my profile that this free forum is only for general questions about IRS federal exemption issues of 501(c)(3) organizations. You would also need to check with the Massachusetts government as to any filings that they would require.

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.  

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Harvey Mechanic

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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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