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| Subject | Date Asked |
| "dormant" 501 (c) (3) | 2/10/2012 |
| Q: Our non-profit group is suspending its services for the time being. We are wondering if we will ... A: Links to Form 990/990-EZ/990-N are available at www.irs.gov/charities/article/0,,id=152728,00.html ... | |
| Question on Directors Right Of Communication | 2/10/2012 |
| Q: I am working as a volunteer Member of the Board of Directors of a 501c Non Profit Corporation in the ... A: The New York Not-for-Profit Corporation Law is available at http://goo.gl/lPmci and there is ... | |
| 990-N Asset test | 2/10/2012 |
| Q: In response to the answer you gave for my question of 2 days ago: The question dated August 15, ... A: The asset test for the 990 takes precedence over the asset test for the 990-N. In other words, an ... | |
| HSA sponsered 5th Grade Boston Trip | 2/9/2012 |
| Q: My question is our HSA in South Glens Falls, NY 12803 established a fundraiser for our 5th graders ... A: I don't know what you mean by HAS but I am assuming that you are referring to a 501(c)(3) ... | |
| 501c3 - Multiple Checking Accounts | 2/9/2012 |
| Q: I am the treasurer for a committee which is part of a 501c3 organization. The 501c3 is a non-profit ... A: 501(c)(3) organizations may have separate checking accounts. It is not that there is any law ... | |
| Distribution of dissolved 501(c)(3) booster club monies | 2/9/2012 |
| Q: Our booster club is being dissolved at the end of the season. I need to explain how, once all bills ... A: The organization may refund to parents fees that they paid that were not used, but not the other ... | |
| high school music boosters/fundraising/student accounts | 2/9/2012 |
| Q: Our high school music boosters organization has been in existence since the 1980s but never obtained ... A: My summary of IRS regulations relating to 501c3 booster organizations is at: http://goo.gl/9b573 and ... | |
| Tax Write Off for the Use of Land | 2/8/2012 |
| Q: The 501(C)3 organization I work with is trying to negotiate the use of a parcel of land where they ... A: See IRS Publication 526 "Charitable Donations" which is available at ... | |
| Nonprofit 1099 forms | 2/8/2012 |
| Q: Can a member of a nonprofit organization request a list of the 1099's issued to members for paid ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| How to disburse furniture | 2/8/2012 |
| Q: How should a non-profit company (NYC) who receives city and federal funding disburse of office ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Nonprofit 1099 forms | 2/8/2012 |
| Q: Can a member of a nonprofit organization request a list of the 1099's issued to members for paid ... A: A member may certainly make a request for the list of the 1099s but the organization generally would ... | |
| 501c3 | 2/8/2012 |
| Q: Church pastor dies, can 501c3 be transferred to another minister within the church? Is this legal? ... A: It appears that you have not reviewed your Articles of Incorporation and Bylaws. Before I could ... | |
| 501c3 | 2/8/2012 |
| Q: Church pastor dies, can 501c3 be transferred to another minister within the church? Is this legal? ... A: The IRS does not and has not granted 501(c)(3) status to an individual. See the IRS Publication ... | |
| 990-N conflict with I.R.S. vs. 990 | 2/7/2012 |
| Q: I have been unable to find on the IRS.gov/eo website detail regarding the 990-N not having to apply ... A: I don't know which of my postings you are referring to but the IRS instructions for Form 990 has on ... | |
| 501c4 - spending requirements | 2/6/2012 |
| Q: We are a 501c4, Firefighters's Association in CA. The c4 was originally formed to support the ... A: For general information about 501(c)(4) organization see www.irs.gov/irm/part7/irm_07-025-004.html ... | |
| Non-Profit Corporation Law | 2/5/2012 |
| Q: Is a 501 c(3) organization in California required to provide a members list to any requesting member ... A: It appears that the corporation is a California Public Benefit Corporation. http://goo.gl/Zm9Z6 ... | |
| Educational theatre program for high school | 2/4/2012 |
| Q: We are a 501c3 public charity supporting theatre education at the local high school. We underwrite ... A: Well, it looks like Tim Tebow has influenced changes in rules and laws throughout the United States. ... | |
| Educational theatre program for high school | 2/4/2012 |
| Q: We are a 501c3 public charity supporting theatre education at the local high school. We underwrite ... A: I don't know what you mean by the "Tim Tebow rule". I did find, --- Start of Excerpt --- In 2010 a ... | |
| school public funds v. booster club funds | 2/3/2012 |
| Q: Do you know of any case law that discusses the nature of school public funds as opposed to booster ... A: Somebody recently asked me about the Utah Education Law and I explained that the particular law has ... | |
| personal gains from non-profit club assets | 2/3/2012 |
| Q: Question A 501(c)(3) organization has allowed members to use the club assets (rock and gems ... A: Don't worry about how you classify the club owned assets. What you need to evaluate is not the ... | |
| membership | 2/2/2012 |
| Q: We are a recovery hospital that was started by telephone employees and retirees. Our membership is ... A: See page 13 of www.irs.gov/pub/irs-pdf/p3833.pdf under the heading "Charitable Class --start of ... | |
| personal gains from non-profit club assets | 2/2/2012 |
| Q: Question A 501(c)(3) organization has allowed members to use the club assets (rock and gems ... A: Internal Revenue Code section 501(c)(3) which is available at: http://pages.citebite.com/w8p5e1ayxjv ... | |
| membership | 2/2/2012 |
| Q: We are a recovery hospital that was started by telephone employees and retirees. Our membership is ... A: Is the hospital organization under the California Public Benefit Corporation Law? If not, is it ... | |
| Financial Data Part IX | 2/2/2012 |
| Q: I am confused on how to determine if my gross receipts will exceed $10,000.00 for my non-profit ... A: There would not be any penalties as long as the estimates are sincere now. See instructions to the ... | |
| are rentals to members taxable income | 2/1/2012 |
| Q: I live at a 501c3 non-profit educational school. Members of the school pay rents for lodging on ... A: on page 9 of www.irs.gov/pub/irs-pdf/p598.pdf where we see "Rents from real property... are excluded ... | |
| Nonprofit Booster Club | 2/1/2012 |
| Q: I am a board member for a high school band booster club. This booster organization is a 501(c)3. ... A: Unless you have a contract with the school that requires you to release such information to them, or ... | |
| disbursment of fund | 2/1/2012 |
| Q: A corporation agrees to send a check to (not considered a donation for the corp,) a non-profit ... A: Revenue Ruling 56-304 has --- Start of Excerpt --- Organizations privately established and funded ... | |
| Adding a dba to an existing Nonprofit | 1/31/2012 |
| Q: Harvey, We have a 501C(3) in good standing with both the Federal (IRS) and State (Washington). The ... A: You can certainly request the IRS to update their records and issue to you an updated exemption ... | |
| Advance Ruling | 1/31/2012 |
| Q: So does the advance ruling means that the IRS will recognize you as a non-profit business business ... A: The Application for Exemption is at www.irs.gov/pub/irs-pdf/f1023.pdf and you will see on page 1 ... | |
| Taxability of funds received from a medical fundraiser | 1/30/2012 |
| Q: When community organizations hold a medical fundraiser for an individual with a serious and ... A: The Internal Revenue Code at section 102(a) provides that generally gifts are not income. "Gross ... | |
| starting a club | 1/30/2012 |
| Q: We have a bar and want to turn it into a club. What do we need to do. A: The only type of nonprofit organization that you may qualify for is a 501(c)(7) recreational or ... | |
| Fundraising and tax concerns | 1/30/2012 |
| Q: Good morning, Thank you for taking the time to read my issue. We have a dear friend suffering from ... A: You would treat the activity like a normal business activity for tax purposes. Also you could not ... | |
| Property Transfer | 1/28/2012 |
| Q: Recently our 501c(3) association inherited a residential property with an approximate value of ... A: Those that want your association to give the property to that partner are proposing a gift, which ... | |
| Property Transfer | 1/28/2012 |
| Q: Recently our 501c(3) association inherited a residential property with an approximate value of ... A: Internal Revenue Code section 501(c)(3) which is available at: http://pages.citebite.com/w8p5e1ayxjv ... | |
| Director loan to public charity he serves | 1/28/2012 |
| Q: I am really getting confused by the IRC 4941, dealing with private foundations, and the law, or lack ... A: A conflict of interest is present whenever a director, and in some states an officer) has a ... | |
| avoiding conflict of interest | 1/27/2012 |
| Q: I am in the process of starting a non-profit educational institution. In looking for space, one ... A: A conflict of interest is present whenever a director, and in some states an officer) has a ... | |
| best practices administration vs disbursements | 1/27/2012 |
| Q: Harvey, Thank you for taking the time to answer my question. We are a small volunteer-run 501c3 ... A: You are welcome. I have in my profile that this free forum is only for general questions relating ... | |
| public access to information | 1/26/2012 |
| Q: There is a non-profit 501-c(3) rail trail nearby that just signed a pipeline option for a large ... A: The pipline option will be recorded in the County Recorder of Deeds Office. That is a public ... | |
| Love Offering | 1/26/2012 |
| Q: I've been searching for a clear cut answer to the Love Offering question. Our pastor gets a salary ... A: The Internal Revenue Code at section 102(a) provides that generally gifts are not income. "Gross ... | |
| High School Booster Clubs | 1/26/2012 |
| Q: Our School Board recently required the High School Booster Club to dissolve their non-profit ... A: You are welcome. The particular section that you cited to deals with the standard of care that the ... | |
| High School Booster Clubs | 1/26/2012 |
| Q: Our School Board recently required the High School Booster Club to dissolve their non-profit ... A: First I will inform you that the a school board does not, except by specific contract or specific ... | |
| Non-profit youth sports team | 1/26/2012 |
| Q: If a family member sponsors their child/grandchild in a 501c3 organization, the family member is ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Non-profit youth sports team | 1/25/2012 |
| Q: If a family member sponsors their child/grandchild in a 501c3 organization, the family member is ... A: As for any refund, that is controlled by state contract law and there would not be any difference as ... | |
| Non Profit Track CLub | 1/25/2012 |
| Q: I am looking at signing my daughter up with a local Track Club. On there web site it says they are a ... A: Most universities and private schools are 501(c)(3) organizations and have requirements for fees for ... | |
| Booster Reimbursements | 1/25/2012 |
| Q: I am the president of our band booster organization. My husband volunteered to pull the band ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Community College Foundations | 1/25/2012 |
| Q: In setting-up a foundation to solicit contributions for a community college (building fund, ... A: The foundation may be simply a part of the community college. A governmental unit, like a county ... | |
| Church pass through to a 501c3 | 1/24/2012 |
| Q: When a church collects funds for specific charitable organization, ie., Physicians for Peace, is the ... A: Pass-Through Contributions As to pass-through funds, see the Google Book Version ... | |
| church building usage | 1/24/2012 |
| Q: Can a small independent Christian church use under-utilzed space to temporarily house ... A: As long as the church maintains its substantial worship activities, then it can maintain its ... | |
| Non-profit under a non-profit. | 1/24/2012 |
| Q: My church has 501 3(c) Status. Can I (as a missionary of the church)Start a foundation under the ... A: Your foundation could be a separate committee of the church and use the church's EIN (Employer ... | |
| Catholic church employees compensation disclosure | 1/23/2012 |
| Q: I am a contributing member of a catholic church for 41 years. I have asked the Financial Committee ... A: 1. Complaints as to excessive compensation could go to your State's Attorney General's Office as ... | |
| Renting from Executive Director of NP | 1/23/2012 |
| Q: I am trying to find some information about lease agreements and how they work in the NP world. The ... A: A conflict of interest is present whenever a director, and in some states an officer) has a ... | |
| imoney recieved to a non profit org | 1/22/2012 |
| Q: is it a law that a non profit organization share with employees how money is distributed or if ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| amendments to a 501c3 | 1/20/2012 |
| Q: I have a question? A friend of mind has received his 501c3 determination letter. For some he only ... A: It appears that your friend filed a Form 1023 with the Internal Revenue Service which is the ... | |
| Non-Profit Fundraising and Donation (s) | 1/20/2012 |
| Q: Harvey, We are a 501(c)(3)District of Columbia Tax-Exempt Ballet Studio. This summer we will have ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Transfer of asset | 1/17/2012 |
| Q: We were given some books, which the donor had appraised for his tax purposes. The donor suggested ... A: I am assuming, when you mention "not-for-profit" that you are referring to 501(c)(3) organizations ... | |
| Converting 501c to for profit | 1/16/2012 |
| Q: Can you turn a 501c to a for profit? What taxes, if any, would you have to pay? Can you sell it ... A: States do not allow 501(c)(3) organizations to convert to for-profit entities except in rare ... | |
| Non Profit Club fees | 1/16/2012 |
| Q: There is a nonprofit woodcarving club I am thinking of joining, but I noticed that when they collect ... A: See "Compliance Guide for Tax-Exempt Organizations (Other than 501(c)(3) Public Charities and ... | |
| Non Profit Volunteer Guidelines | 1/16/2012 |
| Q: I have recently been elected to the Treasurer position in a local youth sports program--a 501 (c)3. ... A: The fee may be made, but then, if fees are given back after work, then that work is simply taxable ... | |
| Rules for nonprofit competitive sports groups | 1/15/2012 |
| Q: My daughter plays asa softball and the fees are very costly. We are trying to coordinate ... A: There are no laws that require 501(c)(3) organizations to give reduction of fees or scholarships. ... | |
| 501c3 | 1/15/2012 |
| Q: Can 501c3 fund-raise for an individual that is a member of the 501c3? A: No. See www.irs.gov/pub/irs-pdf/p3833.pdf starting on page 5 (which is pdf page 7 of that pdf file) ... | |
| Nonprofit for the Elderly | 1/14/2012 |
| Q: I have a question about nonprofit for the elderly. I am wanting to provide utility and medication ... A: If you want donors to be able to deduct donations and not to have your sales income, if any, taxed ... | |
| Scholarships | 1/13/2012 |
| Q: 00 what forms do we need to file with IRS. ANSWER: You need advance approval from the IRS for your ... A: The link that I gave you was to Form 1023, application for example and referred you to that Schedule ... | |
| Scholarships | 1/13/2012 |
| Q: 00 what forms do we need to file with IRS. A: You need advance approval from the IRS for your method of giving scholarships if you want assurance ... | |
| dissolution of a 501(c)(7) | 1/12/2012 |
| Q: Is it legal to dissolve a 501(c)(7) social club incorporated in California merely by a board vote? ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Volunteer mileage reimbursement | 1/12/2012 |
| Q: We utilize volunteers to deliver home delivered meals, a necessary function of our business. They ... A: At www.irs.gov/newsroom/article/0,,id=164208,00.html we see, "Generally, amounts employers pay ... | |
| not for profit | 1/12/2012 |
| Q: I am a new board member and treasurer of a HS football booster club in New York. Previous ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Booster Club Fundraiser | 1/12/2012 |
| Q: I am the president of a highschool booster club that supports the track team. We do a carwash as a ... A: 1. If the purchaser of the ticket decides later not to use the ticket still the same deduction for ... | |
| removing nonprofit board members | 1/12/2012 |
| Q: Our 501(c)(3) has been notified that a member of our board has received donations, and not turned ... A: The Colorado Revised Nonprofit Act is available through http://tinyurl.com/5cwsx5 If you want to ... | |
| removing nonprofit board members | 1/11/2012 |
| Q: Our 501(c)(3) has been notified that a member of our board has received donations, and not turned ... A: Do members (other than the Board of Directors) have a right to vote in the election of the Board of ... | |
| Not for profit booster club never filed with IRS or state | 1/10/2012 |
| Q: I recently became the treasurer of a sport booster club which is filed as a not for profit ... A: I don't have the ability to send you a private email as allexperts.com does not give me your email ... | |
| Not for profit booster club never filed with IRS or state | 1/10/2012 |
| Q: I recently became the treasurer of a sport booster club which is filed as a not for profit ... A: Even if the organization had received 501(c)(3) organization status previously, if it failed to file ... | |
| Transfer of Funds | 1/9/2012 |
| Q: We exectuted a fundraiser a year ago for a charity we created. Our 501c3 status was still in ... A: It appears that the donations originally did not go to your 501(c)(3) organization but to another. ... | |
| donation | 1/8/2012 |
| Q: I donated 2000.00 to a cheer organization and just recently have come to find that thier account has ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| churches | 1/8/2012 |
| Q: Can a church charge rent on the house behind the church ? A: Yes, but that might effect the church's real property tax exemption. I have in my profile that this ... | |
| Membership Information | 1/6/2012 |
| Q: I am the Soccer commissioner of a 501(c)3 youth sports league in Texas. Recently we had some ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| 501c3 fiscal year change | 1/6/2012 |
| Q: If I understand a previous answer correctly, a 501 c3 organization doesn't have to file form 1128 to ... A: When two conditions in a law are connected by "and" that means that both conditions must apply. ... | |
| 501c3 fiscal year change | 1/6/2012 |
| Q: If I understand a previous answer correctly, a 501 c3 organization doesn't have to file form 1128 to ... A: The Form 990-N was established after the time that the particular revenue ruling was issued. It ... | |
| 501c3 fiscal year change | 1/6/2012 |
| Q: If I understand a previous answer correctly, a 501 c3 organization doesn't have to file form 1128 to ... A: You are correct that you were required to file an information return as you were required to file ... | |
| money distribution | 1/5/2012 |
| Q: I belong to a non-profit that helps women in transition. Typically we have women fill out an ... A: Revenue Ruling 56-304 has --- Start of Excerpt --- Organizations privately established and funded ... | |
| Non-Profit Newsletters | 1/5/2012 |
| Q: I'm the editor of a quarterly fraternity alumni newsletter and am seeking ways to fund the ... A: 501(c)(3) organizations like the fraternity foundation are only to engage in activities that are ... | |
| Private bidding or public bidding | 1/3/2012 |
| Q: We are a non profit 501(c)(3) organization.We will purchase a building by using New Jersey Economic ... A: I don't think that the bond financing authority would request an organization, that does not yet ... | |
| Private bidding or public bidding | 1/3/2012 |
| Q: We are a non profit 501(c)(3) organization.We will purchase a building by using New Jersey Economic ... A: I don't think that you meant "in the meantime" to refer to building before you have completed the ... | |
| 501c3 investing in precious metals | 1/3/2012 |
| Q: Is it lawful for a 501c3 to invest in precious metals? Is it lawful for such entity to hold ... A: I am assuming that you are referring to the purchase of the metals or coins at or near the present ... | |
| religious charitable | 1/3/2012 |
| Q: what are the requirements for becoming a religious charitable non-profit 501(c)3. Thank you, deby A: Generally, under tax law and state nonprofit corporation law, the organization would give its ... | |
| bylaws in question | 1/3/2012 |
| Q: I serve on the executive board of a youth football league in Florida. We have been operating under ... A: In every state, the Articles of Incorporation will take precedence over the bylaws. For example a ... | |
| non=profit corporation rules and regulations | 1/2/2012 |
| Q: Can the board of directors legally make changes to the organizations rules and regulations without ... A: The Board of Directors may, by corporate resolution, pass changes to a nonprofit's bylaws or other ... | |
| disbursing donations upon dissolution | 12/29/2011 |
| Q: Our 501(c)(3) community choir is disbanding. 2 years ago, a member donated $1,000.00 for scholarship ... A: Generally, donors give up any authority over donated items and funds, unless they had a specific ... | |
| Church to Gift Car to Needy Family | 12/28/2011 |
| Q: I would like to know what are the legal implications for a 501(c)3 church that wants to first ... A: 1. See www.irs.gov/pub/irs-pdf/p3833.pdf starting on page 5 (which is pdf page 7 of that pdf file) ... | |
| Services not yet rendered | 12/28/2011 |
| Q: Can a non-profit agencies sue for services not yet rendered if their representative breached part of ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Aggressive approaches when soliciting for non-profits | 12/28/2011 |
| Q: I am formulating an aggressive marketing strategy for a non-profit in the Ohio area. Are there any ... A: You would also need to consider your state's charitable solicitation regulations. ... | |
| proxies | 12/28/2011 |
| Q: i am a resident of nys. our board goes house to house collecting unsigned proxies and then use the ... A: Threaten the Board to follow the law or else you could then file an action in court for an order. ... | |
| 501c3 organization regarding donations used for upgrading personal property of the owner of the non profit | 12/27/2011 |
| Q: What is the legality of the following situation? Someone starts a 501c3 organization to raise money ... A: 1. Internal Revenue Code section 501(c)(3) which is available at: ... | |
| Non Profit vs. For Profit | 12/26/2011 |
| Q: My husband and I want to start an organization to assist with the funding of international ... A: It appears that you expect that the gross income from the t-shirt sales, even when considering only ... | |
| Private Non Profit Building | 12/26/2011 |
| Q: I work for a Private Non Profit organization. They received federal grants for building and upgrade ... A: Federal grants sometimes have restrictions so first I would need to read the text of the contract as ... | |
| Non-Profit Co-op | 12/25/2011 |
| Q: Mr. Mechanic, I am the President of a newly minted 501(c)(3). We formed for the purpose of creating ... A: You can certainly propose your "compensation" arrangement to the IRS in your 1023 exemption ... | |
| Catholic church employees compensation disclosure | 12/24/2011 |
| Q: I am a contributing member of a catholic church for 41 years. I have asked the Financial Committee ... A: Generally churches are not required to file federal or state income tax returns. Therefore, they ... | |
| Reporting Sexual Fondling of Minor at Youth Event | 12/22/2011 |
| Q: I was in a discussion with someone from New Jersey about a minister's obligation to report a ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Nonprofit under LLC | 12/22/2011 |
| Q: I am going to be starting up a LLC. I would like to also establish an non-profit program. Can my ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Conflict of interest | 12/21/2011 |
| Q: Our gymnastics booster club used to run in complete violation of 501c3 status. The last ... A: One board seat by a for-profit gym is allowed as long as the gym or the insiders of that for-profit ... | |
| Can a 501(c)(3) also have a Subchapter S Corp | 12/21/2011 |
| Q: Our soccer club is reforming as a 501(c)(3), and I just found out that they are going to include a ... A: A 501(c)(3) organization may own or have partial ownership of a for-profit entity, but then it may ... | |
| Refund of Donation | 12/20/2011 |
| Q: Okay, this one might be a tough one. I am part of a consortium that is not yet a non-profit. The ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| IRS revocation of tax exempt status | 12/20/2011 |
| Q: Mr. Mechanic, I am trying to assist a small 501c nonprofit that recently received notice from the ... A: www.irs.gov/newsroom/article/0,,id=240239,00.html has a link to the list of the organizations that ... | |
| Receiving donations in exchange for goods | 12/19/2011 |
| Q: Our 501(c)(3) exists to empower college students to make a difference. Particularly, we guide ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Requested Contributions, Some Do Not, Ways to Raising Funds For Those Who Do Not | 12/18/2011 |
| Q: Can you tell me if you know of any way a booster 501(c)(3) public charities can encourage those who ... A: A 501(c)(3) booster organization does not, by definition, produce activities, but, instead support ... | |
| Church daycare & minimum wage | 12/17/2011 |
| Q: Our church runs a daycare as a ministry of our church as does another church in our small town. ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Fundraising for a 501(c)3 youth soccer team | 12/16/2011 |
| Q: I am the treasurer of a youth soccer program that is a not for profit. In the recent year ... A: I do not understand whether the 501(c)(3) organization has more than one team, but it appears that ... | |
| stolen donations or ethics? | 12/16/2011 |
| Q: I suppose this is ethics? a kind donor (member of club) gave a truck load of white china to a club ... A: Oh, now you inform me that the property was unloaded at a member's house. I had thought earlier ... | |
| stolen donations or ethics? | 12/15/2011 |
| Q: I suppose this is ethics? a kind donor (member of club) gave a truck load of white china to a club ... A: Unless the 501(c)(3) organization authorized someone to accept and also sell items for the ... | |
| 501(c)(3) Donating to a 501(c)(4) | 12/14/2011 |
| Q: My questions are: 1. Can a 501(c)(3) Foundation (not private) donate funds to a 501(c)(4) Social ... A: A 501(c)(3) organization may make a grant to even a for-profit entity if that for-profit entity is ... | |
| love offering | 12/13/2011 |
| Q: we recently started speaking at different churches. Some wrote us checks from the church and others ... A: The Internal Revenue Code at section 102(a) provides that generally gifts are not income. "Gross ... | |
| LLC and 501 c 3 | 12/13/2011 |
| Q: I would like to know whether, in Ohio, an LLC formed by artists can convert to 501 c 3 status. If ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Amend by laws of NY Not for Profit | 12/12/2011 |
| Q: Can a NY state not for profit corporation board amend the bylaws of the not for profit without ... A: §602 provides: --- Start of Excerpt --- (c) Any by-law adopted by the board may be amended or ... | |
| Amend by laws of NY Not for Profit | 12/12/2011 |
| Q: Can a NY state not for profit corporation board amend the bylaws of the not for profit without ... A: Your initial question was "Can a NY state not for profit corporation board amend the bylaws of the ... | |
| Amend by laws of NY Not for Profit | 12/12/2011 |
| Q: Can a NY state not for profit corporation board amend the bylaws of the not for profit without ... A: The New York Not-for-Profit Corporation Law is available at http://goo.gl/lPmci and specifically ... | |
| Resident vs Nonresident Rates | 12/11/2011 |
| Q: South Venice Beach is a large subdivision in south west Florida. The subdivision owns a 1/4 mile of ... A: Internal Revenue Code section 501(c)(3) which is available at: http://pages.citebite.com/w8p5e1ayxjv ... | |
| board member term limit | 12/11/2011 |
| Q: Is there a limit of how long a person can serve on a board? Also, a limit to how many family members ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Board Members and Conflict of Interest | 12/10/2011 |
| Q: I am a Director of Concessions for a non-profit youth sports association. I am not on the Board of ... A: A conflict of interest is present whenever a director, and in some states an officer) has a ... | |
| loss of work | 12/10/2011 |
| Q: I had recently been working in a theatre that is a non profit I was an outside contractor supplying ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| love offering | 12/9/2011 |
| Q: we recently started speaking at different churches. Some wrote us checks from the church and others ... A: See IRS Publication 517 "Social Security and Other Information for the Members of the Clergy and ... | |
| Nonprofit raising money to restore a building | 12/8/2011 |
| Q: Can a nonprofit raise money to restore a privately owned, historically significant building? If ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| 501(c)(3) | 12/8/2011 |
| Q: Good afternoon. I would appreciate an answer if possible regarding taking over someone elses 501c3, ... A: If the corporation does not have voting members and only the members of the organization's Board ... | |
| non-profit organizations with same board | 12/8/2011 |
| Q: Is it legal for two entitites to operate under the same board and executive director, share the same ... A: Having similar of even identical boards and sharing facilities are not a problem as long as the ... | |
| 501(c)(3) distribution of funds | 12/8/2011 |
| Q: I am involved with a 501(c)(3) for which we use the organization's name and facilities to run a ... A: When a 501(c)(3) organization determines grants based upon labor then it is opening a can of worms. ... | |
| stipend vs wages | 12/8/2011 |
| Q: What is the difference between a stipend and a wage? Does it really only boil down to whether a ... A: The words "stipend" is a vague work are is not, therefore, used by the IRS for tax purposes. The ... | |
| Dissolution of Church and Assets | 12/8/2011 |
| Q: Is it legal and ethical for an independant Pastor to close a church, liquify it's assets and then ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| courtesy listing on a dog rescue organization | 12/8/2011 |
| Q: can you tell me the rules of a 501(c)(3) animal rescue putting a courtesy listing of someone animal ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Non Profit rental | 12/7/2011 |
| Q: I live in a house that was I was renting from my employer. A non profit entitiy purchased the ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Booster Organization Dues | 12/7/2011 |
| Q: I understand that the booster club, as a 501c3, can charge dues for membership. To the extent these ... A: I hope that I did not put in one of my answers that a 501(c)(3) organization can not enforce an ... | |
| "Teams" Within Band Organization (For Funds Distribution) | 12/7/2011 |
| Q: You have a lot of patience as the same questions get asked repeatedly! I hope this is a different ... A: Separate accounts are allowed, but only for funds that come into that account from family dues or ... | |
| 50th class reunion responsibility | 12/7/2011 |
| Q: As chairperson of our 50th class reunion, what is my responsibility for monies collected. The ... A: First I would need to know what entity it was, in other words a corporation or unincorporated ... | |
| cash on hand | 12/6/2011 |
| Q: Is there a limit to how much cash a nonprofit can have such as a VFW or American Legion, and is it ... A: It appears that you are referencing 501(c)(19) organization which the IRS discusses at ... | |
| Non profit and for profit | 12/5/2011 |
| Q: Can the founder/president of a Non-Profit 501(c)(3) give a loan to a For-Profit where he/she is also ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| How can I buy a non-profit school? | 12/5/2011 |
| Q: I have worked at this non-profit, private, special education school in California and now I would ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Definition of Employment | 12/4/2011 |
| Q: I am developing a non-profit organization with a heavy volunteer base. I would like for my ... A: I have in my profile that this free forum is only for general questions relating to IRS federal tax ... | |
| Non-profit youth athletic clubs | 12/4/2011 |
| Q: my 18 year old daughter plays Club volleyball for a non-profit club. We signed a financial contract ... A: You are welcome. As that 501(c)(3) organization has received an IRS exemption determination it has ... | |
| What type of non-profit to form? | 12/2/2011 |
| Q: We are a small 501(c)(4)service organization that has decided to set up a more or less separate ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Form 1023, Dchedule D | 12/1/2011 |
| Q: Adult Education program of public school district includes a daily class for adults with ... A: The instructions to Form 1023 is at: www.irs.gov/pub/irs-pdf/i1023.pdf and, specifically, the ... | |
| 501c3 and fraternities | 12/1/2011 |
| Q: I am interested in applying for 501c3 status as a charitable organization that provides services, ... A: Correct. There are "service" fraternities that would do charitable work and it would then qualify as ... | |
| qualification for member of non profit board | 11/30/2011 |
| Q: Can someone arrested for burglery remain on the board for a non profit organization? If they cannot ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Non-profit youth athletic clubs | 11/30/2011 |
| Q: my 18 year old daughter plays Club volleyball for a non-profit club. We signed a financial contract ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| 501 c 3 - can we require member to be part of school band program? | 11/29/2011 |
| Q: I am on the board of a 501 c 3 organization that is a youth wind and percussion ensemble. We accept ... A: As to federal law, a 501(c)(3) organization may pass regulations, subject to any of the students ... | |
| 501 c 3 - can we require member to be part of school band program? | 11/29/2011 |
| Q: I am on the board of a 501 c 3 organization that is a youth wind and percussion ensemble. We accept ... A: It is discrimination, but not illegal discrimination. An organization may legally discriminate for ... | |
| Refunding a Donation | 11/28/2011 |
| Q: My wife and I gave money to my daughter's soccer team booster club during their fund raiser. A week ... A: A 501(c)(3) organization may refund a donation. For refunds of donations where a deduction was taken ... | |
| 501c3 and fraternities | 11/28/2011 |
| Q: I am interested in applying for 501c3 status as a charitable organization that provides services, ... A: See: http://bquot.com/80f where the IRS has, "an organization may properly have a purpose to ... | |
| Congregation Christmas Gift to Pastor | 11/28/2011 |
| Q: We have been soliciting the congregation for money to be given to the Pastor and his family. The ... A: That is such a minor use of church resources that the IRS would not be concerned as that would ... | |
| Scholarship fund | 11/28/2011 |
| Q: My husband and I would like to start an annual scholarship fund in memory of a dear friend meant to ... A: You would only have to set up a foundation which is approved by the IRS if you want to able to claim ... | |
| Congregation Christmas Gift to Pastor | 11/28/2011 |
| Q: We have been soliciting the congregation for money to be given to the Pastor and his family. The ... A: It is proper if the church itself is not using its own resources in the solicitation. If the ... | |
| distribution of funds | 11/26/2011 |
| Q: Is a non-profit organization required to distribute a specific per cent of the funds remaining after ... A: Are you referring to a public charity? If not, are you referring to a private foundation? If you ... | |
| Non Profit Hiring | 11/26/2011 |
| Q: Can a non profit college radio station fire non active students (didnt take a class this semester) ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Scholarship fund | 11/23/2011 |
| Q: My husband and I would like to start an annual scholarship fund in memory of a dear friend meant to ... A: Yes. If you set up a private foundation which has required clauses for 501(c)(3) organizations you ... | |
| Aid organization expenses | 11/21/2011 |
| Q: We are a non profit aid organization.We often arrange fundraising events (we don't use a ... A: There is no limitation by the IRS specifically as to the source of the funds for your necessary ... | |
| Aid organization expenses | 11/21/2011 |
| Q: We are a non profit aid organization.We often arrange fundraising events (we don't use a ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Reimbursement for Internet access | 11/10/2011 |
| Q: Hey again, Is it allowable for a 501(c)(3) to reimburse an officer / director for Internet access ... A: I am assuming that the officer is using the internet at home not only for the 501(c)(3) ... | |
| Employee Christmas party | 11/10/2011 |
| Q: Good morning! My wife and I run a 501(c)(3) special needs preschool, and we were wanting to throw a ... A: Internal Revenue Code section 501(c)(3) which is available at: http://pages.citebite.com/w8p5e1ayxjv ... | |
| Designated or Restricted Donations | 11/9/2011 |
| Q: Are charities required to honor donor designations (for example, for "flood relief"), or are the ... A: Charities are required to honor donor designations if the charity accepts the funding with the ... | |
| board member being hired as an employee | 11/9/2011 |
| Q: I live in a condo non profit. We have an owner who ran for the board and won. He used to be our ... A: I have in my profile that this free forum is only for relevant federal exempt issues of 501(c)(3) ... | |
| Property Valuation | 11/8/2011 |
| Q: Our non-profit acquires and sells property for urban renewal. My old accountant told me that I ... A: The Instructions for Form 990 are at www.irs.gov/pub/irs-pdf/i990.pdf and on the right column of ... | |
| Who can be a non-profit Booster Club? | 11/8/2011 |
| Q: My children go to a private school that is not a non-profit, as of yet. We are looking into creating ... A: Yes, you could set up a 501(c)(3) booster organization. Make sure that the profit entity does not ... | |
| 501 c 7 dissolution | 11/8/2011 |
| Q: Is there a specific reference in the IRS code that explains the requirements of the distribution of ... A: The IRS writes about 501(c)(7) organizations at www.irs.gov/irm/part7/irm_07-025-007.html ... | |
| Supporting Organization Type | 11/7/2011 |
| Q: I am the treasurer of a band boosters club that supports the high school band. It is an approved ... A: The term "supporting organization (1,2, or 3)" is a term that refers to particular type of exempt ... | |
| Selling A Church | 11/7/2011 |
| Q: Can a pastor sell a church without the knowledge of it's members? ANSWER: I have in my profile that ... A: http://law.justia.com/illinois/codes/chapter65/2280.html has the Illinois General Not For Profit ... | |
| Church Charitable Gifts | 11/6/2011 |
| Q: Our church gives money to needy families. Are these needy families required to claim this money on ... A: The Internal Revenue Code at section 102(a) provides that generally gifts are not income. "Gross ... | |
| Scholarships and non profits | 11/3/2011 |
| Q: The St Thomas More Catholic Newman Center would like to give a deserving student a scholarship for a ... A: You need advance approval from the IRS for your method of giving scholarships if you want assurance ... | |
| bending all the rules (part 2) | 11/3/2011 |
| Q: i wasn't clear on my question. there are 6 directors on the board for this 501(c)3 organization. ... A: You are welcome. If you are a voting member of the organization then you would have certain rights ... | |
| Pure non-profit, versus for-profit with non-profit affiliate | 11/3/2011 |
| Q: Mr. Mechanic, I would like to start a business which sells a product and gives all profits to ... A: Generally the IRS does not grant exemption to businesses that sell products. They only grant ... | |
| Selling A Church | 11/3/2011 |
| Q: Can a pastor sell a church without the knowledge of it's members? A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| bending all the rules | 11/3/2011 |
| Q: i volunteer at a local non profit art center. the 'president' of the board thinks she owns the ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Requirements on Bids for 501(c)(3) building an animal shelter | 11/2/2011 |
| Q: We are a new 501(c)(3) organization. We are a Humane Society. We want to build an animal shelter ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| corporation with 501c3 as part of its portfolio? | 11/2/2011 |
| Q: I'd like to start some form of corporation that would include a 501c3 organization within it as well ... A: Usually, when the for-profit activities would give more than 15% of the total gross income, the ... | |
| Stipended Regulations | 11/2/2011 |
| Q: I have worked for a non profit for a number of months. They work people up to 100 hours a week. ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| IRS Form 990 | 11/1/2011 |
| Q: Why do you need to subtract the portion of total contributions by each person included under gifts, ... A: In calculating the public support you would need to use the 2% rule which the IRS discusses ... | |
| Non-profit spending | 11/1/2011 |
| Q: Are non profits organizations allowed to spend the money they receive, in donations, on ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Booster club for a 501(c)(3) | 10/31/2011 |
| Q: We are forming a booster club to support our local Civil Air Patrol Squadron which by extension is ... A: I don't know what you mean for "by extension", but I am assuming that the local Civil Air Patrol is ... | |
| Where to start and are we a 501 c 7? | 10/28/2011 |
| Q: I am a member so an artist guild that started in 2007 as part of another group, two years ago we ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| 501c3 by state | 10/27/2011 |
| Q: hopefully you can answer some of these for me! I am wondering, in general, do you know if it would ... A: Ok. If you do not have a good reason to be in California, for exameple that you have some U.S. ... | |
| 501c3 by state | 10/27/2011 |
| Q: hopefully you can answer some of these for me! I am wondering, in general, do you know if it would ... A: It depends first upon where you will be "doing business". Are you going to be having physical ... | |
| Permitted use of the word "foundation" | 10/26/2011 |
| Q: You recently answered a question concerning what kinds of non-profits can call themselves a ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| DBA for 501c3 | 10/26/2011 |
| Q: I have a California nonprofit duly recognized by the IRS as a 501 c 3 public charity. The name of ... A: You may file a fictitious name statement but then your official name does not change. You would ... | |
| Booster Club Membership | 10/26/2011 |
| Q: Harvey, I am on the BOD for a 501(c)(3) booster club and membership dues are on the table. They ... A: My summary of IRS regulations relating to 501c3 booster organizations is at: http://goo.gl/9b573 and ... | |
| Volunteer Compensation | 10/26/2011 |
| Q: Is there a way to compensate Directors/Coaches of an amateur athletic sports organization and still ... A: I will clarify. If you declare the compensation to Directors and coaches as compensation then there ... | |
| Domestication and 501c3 | 10/25/2011 |
| Q: I was wondering if a 501c3 nonprofit organization that is incorporated in the state the Georgia, and ... A: I am not a member of the Florida Bar. I am a member of the New York Bar. I have in my profile ... | |
| Domestication and 501c3 | 10/25/2011 |
| Q: I was wondering if a 501c3 nonprofit organization that is incorporated in the state the Georgia, and ... A: No problem. I am sorry I did not explain better earlier. The normal procedure would be that a FL ... | |
| Domestication and 501c3 | 10/25/2011 |
| Q: I was wondering if a 501c3 nonprofit organization that is incorporated in the state the Georgia, and ... A: Reincorporate" means that an organization, that is already incorporated, does another ... | |
| Volunteer Compensation | 10/25/2011 |
| Q: Is there a way to compensate Directors/Coaches of an amateur athletic sports organization and still ... A: It is a contradiction, under tax law to call persons who are expecting compensation by the word ... | |
| cheerleading booster club funds | 10/25/2011 |
| Q: I recently had an account with a local competitive cheerleading facility booster club. When we left ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Unincorporated Association | 10/23/2011 |
| Q: Would like to form a faith based Unincorporated Association we will not be seeking tax exemption ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| sale of a non-profif corp. | 10/22/2011 |
| Q: I have created and established a non-profit corporation. As it is in an infancy stage, I have not ... A: Generally the state law requires nonprofit corporations to have clauses in their Articles of ... | |
| 501c3 Elections | 10/22/2011 |
| Q: Two questions sir. 1. We are a California 501c3 and run a youth sports program. Our bylaws state ... A: I am assuming that there is nothing as to the date of the meeting in the Articles of Incorporation. ... | |
| After School Program | 10/21/2011 |
| Q: I volunteer with a non-profit that works in child development in Portland Oregon. We have a summer ... A: You are welcome and thank you for that generous feedback. Housing is considered generally as a ... | |
| After School Program | 10/21/2011 |
| Q: I volunteer with a non-profit that works in child development in Portland Oregon. We have a summer ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Sale of a Property | 10/21/2011 |
| Q: We are a non profit 501 (c) (3) public charity described in 509 (a)(2).We are based in ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Volunteer in a church/religious organization | 10/21/2011 |
| Q: A religious organization wishes to ask someone to volunteer as the sexton of the church. I have ... A: You are correct as long as the sexton is not an independent contractor. See ... | |
| office/ condo | 10/20/2011 |
| Q: I saw your opinion regarding 501 (c) (3) being able to purchase condo to use as office. We are a 16 ... A: Yes, I would be willing to represent the 501(c)(3) organization as to the acquisition. If you want ... | |
| Competitive Taekwondo Team Booster Club | 10/19/2011 |
| Q: The parents of our local taekwondo school whose children have joined the competition team (2 levels) ... A: 1. You do not need to "foster national or international sports competition" or "support and develop ... | |
| 501c3 Board relationships to other nonprofits | 10/19/2011 |
| Q: Can the board members of a nonprofit public housing authority form a 501c3 in which they are also ... A: Yes. The board members of a nonprofit public housing authority may form a 501c3 in which they are ... | |
| 501c(3) Bylaws | 10/18/2011 |
| Q: If a non-profit establishes a for-profit business for the purpose of selling franchises as a source ... A: Sorry. I did not know that you had already obtained from the IRS 501(c)(3) organization status. ... | |
| 501c(3) Bylaws | 10/18/2011 |
| Q: If a non-profit establishes a for-profit business for the purpose of selling franchises as a source ... A: The IRS does not require bylaws to include all specific purposes of the organization. Many bylaws ... | |
| fundraisers | 10/18/2011 |
| Q: Our non profit booster club recently held a fundraiser at our teams home gym and agreed to give them ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Gift to resigning pastor | 10/18/2011 |
| Q: The pastor of our church has resigned and the board wants to give him the church car as a gift. The ... A: I suggest that the congregation may get together a fund for the retiring pastor. It could purchase ... | |
| not profit not following bylaw, what can we do? | 10/17/2011 |
| Q: if a non-profit does not follow their bylaws, I mean literally non even a letter is being followed. ... A: 1. If you are a Board member you may have standing to deal with the matter. Let me know if you are ... | |
| 501c3 not a valid corporation under state law | 10/14/2011 |
| Q: The president/founder of a 501c3 charity has been unreachable for a few weeks. I looked up the ... A: The IRS does not care much about the details of a particular state's corporation code. and whether a ... | |
| 501c3 not a valid corporation under state law | 10/14/2011 |
| Q: The president/founder of a 501c3 charity has been unreachable for a few weeks. I looked up the ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| 501c3 not a valid corporation under state law | 10/14/2011 |
| Q: The president/founder of a 501c3 charity has been unreachable for a few weeks. I looked up the ... A: Complaints could go to your State's Attorney General's Office as that office generally oversees ... | |
| Payments to officers | 10/13/2011 |
| Q: I have been asked to do some bookkeeping for a small charitable organization. The president and ... A: See www.irs.gov/charities/article/0,,id=131083,00.html --- Start of Excerpt --- An exempt ... | |
| Return of Donated Items | 10/13/2011 |
| Q: Over the past 11 years, I have donated a lot of old Boy Scout memorabilia (valued at $25-30,000) to ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| In-Kind Gift Valuations | 10/13/2011 |
| Q: I understand there is a law that says NPOs cannot give the donor the value of an In-Kind Donation. ... A: See the IRS Publication "Charitable Donations --- Substantiation and Disclosure Requirements" ... | |
| Health Insurance Benefits for a Volunteer | 10/11/2011 |
| Q: I have a volunteer position at my church. This position has a job description and I have a manager ... A: A church certainly may give you fringe benefits if the amount of the benefit is no more than the ... | |
| non-profit | 10/11/2011 |
| Q: I hope this question has not been answered. I searched your answers and didn't find it. I am ... A: What is going to happen to the net profits (of around $20,000) annually? After you give me that ... | |
| 501 (c)(3) for a Girls Softball Team | 10/11/2011 |
| Q: The coach for my daughter's 8u softball team wants to create it into a 501(c)(3) status. I know that ... A: A charitable organization needs to be "non profit" in order to be qualified for 501(c)(3) ... | |
| Membership dues and tax deductibility | 10/11/2011 |
| Q: I am a member of a 501(c)3 organization. This organization is a community choir. The choir has a ... A: You are welcome www.irs.gov/newsroom/article/0,,id=240239,00.html has a link to the list of the ... | |
| Membership dues and tax deductibility | 10/11/2011 |
| Q: I am a member of a 501(c)3 organization. This organization is a community choir. The choir has a ... A: As to charitable deductions, see IRS Publication 526 "Charitable Donations" which is available at: ... | |
| USING PARENTS 501C-3 IN ANOTHER STATE | 10/11/2011 |
| Q: MR. MECHANIC I WOULD LIKE TO KNOW HOW DIFFICULT IT WOULD BE TO USE MY PARENTS 501(C)(3) ... A: Every state requires a registration, similar to filing Articles of Incorporation, which is usually ... | |
| Booster club wants 501c | 10/11/2011 |
| Q: Our public school athletic booster club was formed several years ago and they would now like to ... A: It appears that the booster club is not yet incorporated or otherwise organized as a separate entity ... | |
| Christmas Party | 10/10/2011 |
| Q: Are there any regulations that forbid a non-profit-501(c)from sponsoring an event where alcohol is ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| 501c3-19 | 10/9/2011 |
| Q: Legion and VFW Posts have a 19 designation. My company is |Veteran owned, operated and for Veterans ... A: See IRS Publication 557 "Tax Exempt Status for Your Organization" available at: ... | |
| High School Band Charity | 10/9/2011 |
| Q: Our High School Band has a non-profit charity to support the overall operations of our group. There ... A: A charity has a right not to accept earmarked donations and has right to accept donations only on a ... | |
| American Legion Newsletter | 10/8/2011 |
| Q: My Legion Post, a 501c corporation, publishes a newsletter. We sell space for business card ads. ... A: Regarding donations, the sponsors would not be able to deduct the $60 as you are selling space in ... | |
| Non-profit organization advertisitn | 10/8/2011 |
| Q: I belong to a non-profit organization Florida Association for Home and Community Education. We ... A: I would need to know the subsection of IRC 501(c) under which the organization was incorporated. You ... | |
| Paid Holidays for Non Profit Organizations? | 10/7/2011 |
| Q: Does an employer {Catholic Non Profit Organization}, have to by Law either give a PAID Employee the ... A: Boards of Directors decide generally what the compensation package is for employees and that should ... | |
| non-profit fundraising for other cause | 10/7/2011 |
| Q: Can our 501 c 3 that is setup for the purpose of servicing children with special needs raise funds ... A: You are asking if it is ok to use half the funds for "us". I don't know who you are referring to as ... | |
| Designated Gifts | 10/6/2011 |
| Q: In the state of VA, a missions non profit agency received a gift from a church made to the agency ... A: Generally, donors give up any authority over donated items and funds, unless they had a specific ... | |
| 501(c)(3) | 10/6/2011 |
| Q: How do I find out the status of an association that claims to have a 501(c)(3) status? Is there a ... A: http://www.irs.gov/app/pub-78/ is the searchable IRS list. If you don't find it there, let me know ... | |
| Booster Club Status | 10/6/2011 |
| Q: If a booster club for a public high school sports team, which has never applied for a 501c3 ... A: The IRS considers such an organization to be a regular, for profit entity. See the IRS Publication ... | |
| Booster Club Status | 10/6/2011 |
| Q: You asked, "Is the booster organization incorporated separate from the school board?" It is ... A: You wrote earlier: --- Start of Excerpt --- f a booster club for a public high school sports team, ... | |
| Expantion into states other than state of incorporation | 10/5/2011 |
| Q: We are a non-profit corporation incorporated in the state of Pennsylvania. Right now we are looking ... A: Your corporation would need to register with the Corporations division of Michigan and New York as a ... | |
| Booster Club Status | 10/4/2011 |
| Q: If a booster club for a public high school sports team, which has never applied for a 501c3 ... A: Is the booster organization incorporated separate from the school board? If not, is it part of the ... | |
| School Choir Accounts | 10/4/2011 |
| Q: Our Choir Boosters are seeking clarification. We are being told that we are no longer allowed to ... A: You are welcome. I have done this for a long time and many of the questions are similar and, ... | |
| School Choir Accounts | 10/4/2011 |
| Q: Our Choir Boosters are seeking clarification. We are being told that we are no longer allowed to ... A: "Income" includes any benefits given for work, whether those benefits are cash or property items. ... | |
| excess funds | 10/4/2011 |
| Q: I am currently the head coach of a select travel baseball team in Texas. We are recognized as a ... A: The Texas Code sections for "Nonprofit Corporations" as of 2009 are available at: ... | |
| Gym Owner Influence Over Gymnastics Boosters Group | 10/4/2011 |
| Q: My daughter's gymnastics Boosters group is working towards filing for 501(c)(3) status. The problem ... A: www.irs.gov/charities/charitable/article/0,,id=123297,00.html has: ---Start of Excerpt-- A section ... | |
| School Choir Accounts | 10/4/2011 |
| Q: Our Choir Boosters are seeking clarification. We are being told that we are no longer allowed to ... A: Students may certainly work to earn money for their expenses but that work is taxable as regular ... | |
| Fundraising Drive "Prizes" Taxable? | 10/4/2011 |
| Q: Harvey, Thank you so much for providing this service, your insight and expertise is much ... A: You are welcome. The organziation would complete and file form 1099-Misc for any payments valued ... | |
| excess funds | 10/4/2011 |
| Q: I am currently the head coach of a select travel baseball team in Texas. We are recognized as a ... A: Federal law does not require an 501(c)(3) organization to reveal to the public bank statements of ... | |
| US donation to 501(c)3 then donated to foreign charity | 10/4/2011 |
| Q: one in Canada, and one in the US that is 501(c)3. A US citizen wants to donate to the charity in ... A: No. The US charity needs to retain discretion as to the use of donated funds. ... | |
| Refunds for Band Fees | 10/4/2011 |
| Q: Our public high school's band has a booster organization which requires all students to pay $425, in ... A: No. Many 501(c)(3) organizations, like universities, refund fees. Universities publish their ... | |
| Elected public official & 501(c)(3) Board of Directors | 10/4/2011 |
| Q: Is it appropriate for an elected public official (local government) to also serve on the Board of ... A: See http://bit.ly/1cI2DC for regulations for all types of nonprofit organizations as to political ... | |
| Booster Club Participation | 9/20/2011 |
| Q: My child attends a private school in Oklahoma. Due to some past, unpleasant experiences regarding ... A: Absent some agreement between your family and the booster organization in which you made some ... | |
| Funds to portion of team at certain level? | 9/19/2011 |
| Q: Mechanic, Our gym booster club has recently received non-profit status. I completely understand that ... A: I don't see any problem as long as the funds that are given to the leval 7 or higher gymnasts are ... | |
| Rewards for non-profit fundraiser | 9/19/2011 |
| Q: I have read your past answers and summary 501c3 documentation with interest and greatly appreciate ... A: It is still work for benefits (10% of gross as commission). Therefore, the IRS would treat the work ... | |
| NonProfit Fundraising | 9/18/2011 |
| Q: We belong to a local soccer league that is a 501c3 organization. They recently held a fundraiser ... A: It appears you have been wrong, as the prohibitions and regulations relating to individuals ... | |
| Church Endowment Regulations | 9/16/2011 |
| Q: Our church is a 501(3)c and would like to ask donors to contribute to a fund. Is it legal to call ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Donation to 501(c)(7) | 9/16/2011 |
| Q: I am on the Board of Directors of a 501(c)(3) public charity (not a foundation) organized primarily ... A: No. A 501(c)(3) organization may not give a donation to a 501(c)(7) as, generally such ... | |
| designated donations | 9/15/2011 |
| Q: can donations made to a 501c3 church designated for a specific purpose, such as 'sunday school', ... A: Generally, donors give up any authority over donated items and funds, unless they had a specific ... | |
| 501c3 Interference | 9/15/2011 |
| Q: I am part of a 501c3 that works with student athletes and operates to grow the sport. I've been ... A: As far as I know, there are no laws specific to nonprofits in the area about which you are ... | |
| non profit scholaship funding | 9/14/2011 |
| Q: Our non-profit preschool offers scholarships to students. Criteria for acceptance utilizes the ... A: I have not seen any IRS regulations prohibiting funding from scholarships coming from tuition and ... | |
| membership dues deduction | 9/14/2011 |
| Q: In a previous post you mentioned that membership dues paid to a 501(c)(3) organization may be ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| scholarship funds | 9/14/2011 |
| Q: My husband and I want to set up a scholarship fund for a school overseas. We would be the only ... A: If you have U.S. income and would want to be able to deduct donations and not to have your income, ... | |
| Name change of unincorporated Non Profit | 9/14/2011 |
| Q: How do I change the name of an unincorporated nonprofit registered in CA that has its own EIN ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Name change of unincorporated Non Profit | 9/14/2011 |
| Q: How do I change the name of an unincorporated nonprofit registered in CA that has its own EIN A: Has the nonprofit received a determination letter from the IRS that the organization is exempt ... | |
| Booster bought equipment | 9/13/2011 |
| Q: We are a high school booster club 501 (c)(3) that is 100% funded by the booster donations and ... A: The Board of Directors of a 501(c)(3) organization may decide to fund differently the different ... | |
| Volleyball league nonprofit?? | 9/13/2011 |
| Q: we are starting up a volleyball league and are not sure if we could establish it as a nonprofit ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Nonprofit organization by non-resident of the US | 9/13/2011 |
| Q: Are there the same rules and procedures of starting up a non-profit organization by a non-resident ... A: Yes, non-residents pay the same fees to found a nonprofit organization (to incorporate an ... | |
| Nonprofit organization by non-resident of the US | 9/13/2011 |
| Q: Are there the same rules and procedures of starting up a non-profit organization by a non-resident ... A: I have not seen any nationality requirement in any state law regarding the qualifications for being ... | |
| renting an apartment for personnel | 9/13/2011 |
| Q: We are an immigrant religious group with a 501c(3) account. Our congregation want to rent an ... A: I don't know whether you are asking whether the church officer's would be doing the "credit ... | |
| 501(c)3 | 9/12/2011 |
| Q: Can the owners of a gym who are also coaches and have children on the team be a part of the 501(c)3 ... A: The owners who are also coaches and also have children on the team may be part of the 501(c)(3) ... | |
| Volleyball league nonprofit?? | 9/12/2011 |
| Q: we are starting up a volleyball league and are not sure if we could establish it as a nonprofit ... A: First I need to know whether the team is going to be composed of mostly youth under the age of 19 ... | |
| 501c3 participation | 9/10/2011 |
| Q: My child is a gymnast and the gym club has a 501c3 to help offset costs of the meet fees. Our gym ... A: No. That is not allowed. The gym club may not conspire with the 501(c)(3) organization to require ... | |
| Connecticut Nonprofit Association lost its tax-exempt status | 9/10/2011 |
| Q: A Connecticut nonprofit association recently had its tax-exempt status revoked because it failed to ... A: See www.irs.gov/charities/article/0,,id=221600,00.html which is the IRS' "Automatic Revocation of ... | |
| 501(c)(3) | 9/9/2011 |
| Q: Mechanic. We are members of a non-profit parents association for my daughter's gymnastics club. ... A: My summary of IRS regulations relating to 501c3 booster organizations is at: http://goo.gl/9b573 and ... | |
| T-shirt sales/Gymnastics team | 9/9/2011 |
| Q: We are a brand new gymnastics booster club and have tried to start off on a solid note, well within ... A: 1. The IRS rule for what nonprofits may spend money on is similar to the standard that the IRS uses ... | |
| real estate profits | 9/9/2011 |
| Q: How are proceeds of a real estate transaction by a non- profit treated. For example, if a non- ... A: Well, the IRS would look at a short-term sale probably as unrelated business, but a long term sale ... | |
| real estate profits | 9/9/2011 |
| Q: How are proceeds of a real estate transaction by a non- profit treated. For example, if a non- ... A: IRS Publication 598 "Tax on Unrelated Business Income of Exempt Organizations" at ... | |
| A non-profit acquiring a for-profit | 9/8/2011 |
| Q: Our condo BCW HOA, a Non-profit corp, is planning on acquiring a Non-profit BCW Management company ... A: Under state law generally it is not possible to actually convert a nonprofit into a for-profit, ... | |
| Excess funds in 501(c)(3) youth sports team | 9/8/2011 |
| Q: My daughter played for a youth girls softball team which was independently run under a "parent" ... A: The Colorado Revised Nonprofit Act is available through http://tinyurl.com/5cwsx5 If you want to ... | |
| Excess funds in 501(c)(3) youth sports team | 9/8/2011 |
| Q: My daughter played for a youth girls softball team which was independently run under a "parent" ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| bank accts/by-laws/ethics | 9/8/2011 |
| Q: I am a board member of a 501(3)c sports org. in Texas. We have an elected president, vp, treasurer, ... A: I am assuming that your organization is a Texas nonprofit corporation. If my assumption is not ... | |
| Tuition Scholarships | 9/8/2011 |
| Q: are tax exempt non-profit athletic booster clubs affiliated with private for-profit training ... A: An extensive discussion by the IRS of the private benefit issue relating to 501(c)(3) organizations ... | |
| donation of a car to a nonprofit | 9/8/2011 |
| Q: We are a small 501(c)3 nonprofit that operates locally to end domestic violence. We recently had a ... A: See page 13 of www.irs.gov/pub/irs-pdf/p3833.pdf under the heading "Charitable Class --start of ... | |
| Tuition Scholarships | 9/8/2011 |
| Q: are tax exempt non-profit athletic booster clubs affiliated with private for-profit training ... A: The IRS only refers to Scholarships in the context of educational purposes. You can see that in the ... | |
| Employee or not | 9/8/2011 |
| Q: We are a small church with an IRS 501(c)3)acknowledgement letter. We have no paid minister, no paid ... A: There are many factors that the IRS uses to conclude whether someone is an employee or an ... | |
| Gymnastic booster club | 9/8/2011 |
| Q: My daughter recently changed gyms and we were part of a booster club who had fundraisers to offset ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| sub-contractors for a non-profit | 9/7/2011 |
| Q: Would like to put a portable 'drink' (i.e. starbucks) station in our church facility. Are we ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| fund raising quota | 9/7/2011 |
| Q: Can a non profit sports club (in our case a swim team) require parents to participate in fundraising ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Merging an Educational LLC into a current Non Profit | 9/6/2011 |
| Q: We have recently formed an LLC for online education. We have been approached by someone who ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| rewarding fundraisers | 9/6/2011 |
| Q: We are a youth athletic organization, 501c3. We are organizing a raffle and the youth players will ... A: The IRS is not going to be concerned if there is a reward of such small value (as a T-shirt is). ... | |
| Are passthough dues counted as revenue | 9/6/2011 |
| Q: I took over as manager of our local bowling association last August, and our fiscal year runs ... A: The whole $15 is considered revenue. The IRS defines the term "gross receipts" for exempt ... | |
| Non Profit monies refunded or transferred | 9/6/2011 |
| Q: I have a question about monies raised and if the non profit orgnaization can deny movement of monies ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Booster member fees | 9/5/2011 |
| Q: Our band parent organization, with 501(c)(3) status, exists to support the band program at our ... A: The IRS has written on page 2 (first column under "Introduction") in their publication 526 ... | |
| Church pass-through to non-profit | 9/5/2011 |
| Q: You were a tremendous help to me and our organization about a year ago. I'm very grateful to you ... A: I am glad that I could help you last year. The church may not conspire to evade federal income ... | |
| Renting your own house through your own nonprofit | 9/4/2011 |
| Q: My question is Can I rent a home that I own to my 501 c (3)? Here is the scenario: I purchase a ... A: I don't know what you mean by "what I read". Don't you have a determination letter from the IRS ... | |
| Renting your own house through your own nonprofit | 9/4/2011 |
| Q: My question is Can I rent a home that I own to my 501 c (3)? Here is the scenario: I purchase a ... A: I wrote you in my original reply "I would need to know if 501(c)(3) organization is a private ... | |
| Club President ultimatum for me to resign as coah or be fired and kids kicked off team | 9/3/2011 |
| Q: I have been an assistant coach with a youth league football team for 3 years now. This year a ... A: It appears that you do not have any employment contract. Therefore, you would need to look to the ... | |
| Setting up divisions or subsidiaries for a nonprofit | 9/3/2011 |
| Q: I would like to set up a non-profit org (Company A) whose primary purpose is to give to families in ... A: If there are simply divisions in one company then there are no parent-subsidiary relationships. ... | |
| Renting your own house through your own nonprofit | 9/3/2011 |
| Q: My question is Can I rent a home that I own to my 501 c (3)? Here is the scenario: I purchase a ... A: I would need to know if 501(c)(3) organization is a private foundation. It appears so, as you used ... | |
| Non-profit | 9/3/2011 |
| Q: We belong to a youth baseball club and we would like to do fund raising. Can we apply for non profit ... A: I don't know what you mean by "sponsored through". For profit businesses may sponsor 501(c)(3) ... | |
| Non-profit Band Boosters question | 9/3/2011 |
| Q: We have a band parent who makes and sells jewelry for a living. She has joined the boosters and ... A: The IRS has published at www.irs.gov/irm/part7/irm_07-025-003-cont02.html#d0e4718 ---Start of ... | |
| 501c3 IRS policy on student fundraiser accounts | 9/2/2011 |
| Q: My son and daughter are members of a high school marching band which is a 501c3 organization. My son ... A: If the funds in the individual accounts are, at least in part obtained by the families sales, the ... | |
| Fire department using in house contractor. | 9/2/2011 |
| Q: I'm member of a volunteer fire department in Virginia we have just remodeled an out door pavilion ... A: I would need to know the subsection of IRC 501(c) under which the organization was incorporated. You ... | |
| spending | 9/1/2011 |
| Q: Does a non profit have to spend all it's income in the current year or can it "bank" some for future ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| In Kind Donations | 8/31/2011 |
| Q: I would like clarification on how in kind donations are credited for tax pourposes and what can be ... A: have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| As a member, am I able to request an accounting of income/expenses for an event? | 8/28/2011 |
| Q: I am a paid member of my son's football booster club (a 501c3 in the State of Georgia). I chaired ... A: I am assuming that the booster organization is incorporated in the state of Georgia. The Georgia ... | |
| Not for Profit Completely Ignoring Bylaws & President firing outside of Bylaws | 8/28/2011 |
| Q: I serve as a Board Member, head coach and parent of a youth football/cheerleading club that is ... A: As a Board member you have recourse to the Board which, following state law and its Articles of ... | |
| Competitive, non-profit non-tax-exempt youth softball team | 8/28/2011 |
| Q: I am starting and coaching a competitive youth softball team that will be participating in local ... A: If you want donors to be able to deduct donations and not to have your sales income, if any, taxed ... | |
| Non-profit and Non-paying players.... | 8/26/2011 |
| Q: Our organization has several players that have not paid to participate in our sports league. The ... A: It appears that you are not asking about a 501(c)(3) booster organization. A sports team, that is a ... | |
| Membership Dues Refunds | 8/26/2011 |
| Q: I have a question on a youth sports league in WI (a non-profit 501(c) (3)) that has 12-15 clubs (all ... A: You are correct. Refunds of members dues are not prohibited for 501(c)(3) organizations. ... | |
| Feasability | 8/26/2011 |
| Q: I've been running a beekeeping organization in Washington State for the last couple of months. I'm ... A: The IRS does allow nonprofits to pay officers, employees or directors. However, the IRS does not ... | |
| Feasability | 8/25/2011 |
| Q: I've been running a beekeeping organization in Washington State for the last couple of months. I'm ... A: First, before we can discuss sales activities, we would first need to come to the conclusion as to ... | |
| 501(c)(3) board member liability | 8/25/2011 |
| Q: In the state of VA are board members that receive no compensation for thier work with the non-profit ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Nonprofit pilot under existing 501c3 | 8/25/2011 |
| Q: I'm working with a nonprofit start-up that's proving its feasibility under an existing 501c3, but ... A: If you are an entity separate from the existing 501(c)(3) organization, like a separate corporation, ... | |
| board of directors | 8/25/2011 |
| Q: Can the bylaws for a non profit corporation state the board of directors members will serve ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Non Profit Soccer association | 8/24/2011 |
| Q: I recently became aware of transactions on bank statements that show charges by board members to ... A: I would need to know the subsection of IRC 501(c) under which the organization was incorporated. You ... | |
| Non- Profit Church Changing Year End | 8/24/2011 |
| Q: We are a non-profit 501(c)(3) church and would like to change our tax year end date from December 31 ... A: Starting on the right column of page 6 of the IRS instruction we see: ---Start of Excerpt-- Section ... | |
| Members and Church financial Records | 8/24/2011 |
| Q: Do Church Members have the right to view church financial records and salary of paid staff? A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| scholarships | 8/24/2011 |
| Q: I'm currently the president of a school support organization(non-profit) and we would like to give a ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| CHURCH TRUST (BYLAWS) | 8/24/2011 |
| Q: DOES A CHURCH TRUST HAVE TO BE FILED AT THE COURT HOUSE FOR PUBLIC VIEW A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| opt out | 8/24/2011 |
| Q: Our club is 501(c)(3). We have members that do not want to participate in fundraisers and do not ... A: Such an operation would be what the IRS calls a cooperative, at least to a substantial degree. A ... | |
| donation | 8/23/2011 |
| Q: "So, how we can contact with IRS? how we let them now ? Is there a specific procedures for that? ... A: Send a letter to: Internal Revenue Service P.O. Box 2508 Cincinnati, OH 45301 Harvey Mechanic, ... | |
| Donation | 8/23/2011 |
| Q: We have a non profit corporation which is organized exclusively for charitable,religious,educational ... A: Send a letter to: Internal Revenue Service P.O. Box 2508 Cincinnati, OH 45301 Harvey Mechanic, ... | |
| Donation | 8/23/2011 |
| Q: We have a non profit corporation which is organized exclusively for charitable,religious,educational ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Donation | 8/23/2011 |
| Q: We have a non profit corporation which is organized exclusively for charitable,religious,educational ... A: 1. See "Fund Raising" at: www.irs.gov/pub/irs-tege/eotopicl82.pdf as to the type of "fundraising" ... | |
| Collecting Donations for a sick relative abroad | 8/23/2011 |
| Q: Mechanic, Two days ago, I found out that my teenage nephew, who lives abroad in Bangladesh, is ... A: The IRS explains that, when applying for the Employer Identification Number, the club may check the ... | |
| Individual fundraising | 8/23/2011 |
| Q: Our roller derby team has recently submitted our paperwork for 501(c)3 status with the IRS. My ... A: The team members may raise funds but all of the funds would go into the general fund and not benefit ... | |
| Transferring EIN | 8/23/2011 |
| Q: Have an interesting one. My x wife established our travel baseball teams EIN#. She has now decided ... A: An organization can not change the name (or Social Security number) of the person who applied for an ... | |
| Trust account for injured daughter | 8/23/2011 |
| Q: A friend's daughter was in an accident and is in a coma. We are looking to setup a bank account for ... A: You are going to be treated like an ordinary business. The IRS will treat it like sales. Harvey ... | |
| Can a 501 C 3 buy property? | 8/22/2011 |
| Q: If a 501 C 3 buys a church, can the church pay rent to the 501 C 3? Would this be taxable income? ... A: A church may pay rent to another 501(c)(3) organization (churches are considered to be 501(c)(3) ... | |
| Booster Club Rules | 8/22/2011 |
| Q: Can you post an updated link to the "Booster Club Rules"? It is apparently no longer available at ... A: My summary of IRS regulations relating to 501(c)(3) booster organizations is now at: ... | |
| officer elections | 8/20/2011 |
| Q: Can a non-profit's officers require its nominations committee to propose a slate whereby only the ... A: Such precedent is not binding. You would need to look to the Articles of Incorporation and Bylaws. ... | |
| Starting a Youth Field Hockey Progam | 8/20/2011 |
| Q: I am trying to start a small youth field hockey program/ club in my town. I have already researched ... A: You are part of the organization. A third party would be someone else who, for example, is an ... | |
| Starting a Youth Field Hockey Progam | 8/19/2011 |
| Q: I am trying to start a small youth field hockey program/ club in my town. I have already researched ... A: Well, it appears that you don't want to set up a nonprofit corporation, but, if you decide to do so ... | |
| Starting a Youth Field Hockey Progam | 8/19/2011 |
| Q: I am trying to start a small youth field hockey program/ club in my town. I have already researched ... A: One of the main reasons to obtain nonprofit corporate status is that then the volunteers are covered ... | |
| non profit regulations | 8/19/2011 |
| Q: I am the treasurer of a non profit 501(3)c for a dance team. We charge an annual membership fee of ... A: You are not required to give the parents, absent some agreement or something in your Articles of ... | |
| non profit regulations | 8/19/2011 |
| Q: I am the treasurer of a non profit 501(3)c for a dance team. We charge an annual membership fee of ... A: 1. If a nonprofit has received IRS exemption determination or files annual returns (Form 990) with ... | |
| Trust account for injured daughter | 8/19/2011 |
| Q: A friend's daughter was in an accident and is in a coma. We are looking to setup a bank account for ... A: As to charitable deductions, see IRS Publication 526 "Charitable Donations" which is available at: ... | |
| Charity Fund raising by a 501(c)7 | 8/19/2011 |
| Q: This is really a two-part1) My motorcycle club in interested in incorporating as a Not-For-Profit & ... A: 1. See IRS Publication 557 "Tax Exempt Status for Your Organization" available at: ... | |
| Nonprofit donations to other nonprofits | 8/18/2011 |
| Q: A forprofit company wants to host a fundraiser for its family of 501c3 organizations it established. ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| non profit board | 8/18/2011 |
| Q: The officers of our board never come up for general election. They say because they are "officers" ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| membership | 8/18/2011 |
| Q: Is it legal for a 501c3 to allow all parents in a school to be members of a parent group ... A: In the United States a person may not be considered to be a member of any organization as ... | |
| Fire Deparement Donation Tax Deductibility | 8/18/2011 |
| Q: Can you help clarify the deductiblity status of a donation made to a fire department? Is the ... A: As you appear to be a professional fundraiser, I suggest that you retain me to write specific ... | |
| Travel Expenses | 8/18/2011 |
| Q: We are a 501C3 youth baseball organization and my question is, can the organization pay for coaches ... A: If the coach is traveling primary to coach the team, then that is a valid team expense of the ... | |
| booster club status | 8/17/2011 |
| Q: My question is since the UIL does not recognize cheerleading as a sport can an athletic booster club ... A: As long as the school is below college level, the IRS grants 501(c)(3) organization status to a ... | |
| Right of members | 8/17/2011 |
| Q: Per bylawys of a CA non-profit corporation: members have one voting member. Board of Trustees (BOT) ... A: You wrote, "members have one voting member". Do you mean that the members may elect one member of ... | |
| My non profit | 8/17/2011 |
| Q: I have an 501 ( c ) (3). We were founded in the state of Ca. Ca is where our headquarters is local. ... A: Each state requires registration for offices in their states and that is called, normally, ... | |
| Can NON-Profit School 501-C donate to Church | 8/16/2011 |
| Q: We have a non-profit school 501-C Independent Corporation that rents and is housed in our church. ... A: Whenever an attorney (like the school's attorney) gives an opinion, and that opinion states that the ... | |
| Reincorporation in a new state | 8/16/2011 |
| Q: I've read over many of these answers and none quite answer the question that I have. Our nonprofit ... A: The proper way is as you described, except that the transfer of the assets from the MA corporation ... | |
| Noprofit Sports club | 8/16/2011 |
| Q: I am trying to establish a nonprofit sports club in my town. we would like to sell products and ... A: First I need to know whether the club is almost entirely composed of youth. If not, it appears that ... | |
| non profit director salary | 8/16/2011 |
| Q: We are currently establishing a non profit and don't anticipate enough revenue generation in the ... A: You put that information in your Form 990 in the future. I don't know what is in your bylaws and, ... | |
| non profit director salary | 8/16/2011 |
| Q: We are currently establishing a non profit and don't anticipate enough revenue generation in the ... A: You will need to submit to the IRS a proposed good faith budget for three years. It appears that ... | |
| donating space to a Nonprofit | 8/15/2011 |
| Q: Can a landlord donate a space to our organization and receive a tax deduction for what that space ... A: See IRS Publication 526 "Charitable Donations" which is available at ... | |
| Filing 990 EZ or 990-N | 8/15/2011 |
| Q: I hope this question falls under your parameters. I have filed Form 990-EZ for a 501(c)(8) ... A: The IRS has no asset test: --- Start of Excerpt --- An exempt organization (other than a private ... | |
| Filing 990 EZ or 990-N | 8/15/2011 |
| Q: I hope this question falls under your parameters. I have filed Form 990-EZ for a 501(c)(8) ... A: 1. www.irs.gov/charities/article/0,,id=169250,00.html describes who may file Form 990-N. The key ... | |
| 1099 reporting for 501(c) (3) | 8/14/2011 |
| Q: Can you help me understand how the revised requirements for 1099 (W-9) for 2012 will effect ... A: Those "revised requirements for 1099s have been repealed recently. See the May 1, 2011 Article from ... | |
| 501(c)(3) vrs. 501(c)(4) | 8/14/2011 |
| Q: Could you explain the positives and negatives when choosing between a 501(c)(3) and a 501(c)(4) in ... A: You can read about 501(c)(4) organizations from the IRS at: ... | |
| mileage | 8/14/2011 |
| Q: If an employee of a not-for profit organization is paid mileage fom this organization does the ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Gymnastics Booster Club | 8/14/2011 |
| Q: Can a gymnastics booster club pay certain parents for their services? Specifically, if the daughter ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| non-profit v. for-profit | 8/13/2011 |
| Q: I am starting an educational organization to teach classes to home school students, for after school ... A: 501(c)(3) organizations are good if you expect to obtain donations, but there are restrictions as to ... | |
| Holding money that cannot be disbursed | 8/13/2011 |
| Q: Last Oct our Michigan-based church conducted a funeral for a church attendee (non-member). Donations ... A: Courtesy, but generally not the law, would require that the church give the donations back to those ... | |
| YMCA contracting For-Profit Business/Undercutting Local Businesses | 8/12/2011 |
| Q: A YMCA in New York has contracted and promoted a Martial Arts program who has consistently dropped ... A: First I would like to see the contract between the YMCA and the for-profit entity. It is not clear, ... | |
| Baseball Tax id # for donations | 8/12/2011 |
| Q: I would like some information on how to get a tax id number. My son plays on a baseball team and ... A: You may apply for a federal EIN (Employer Identification Number, also known as the taxpayer ... | |
| Name Change for a 501c3 Church | 8/11/2011 |
| Q: We want to change our name and we want a new tax ID number. What must we do? A: The IRS does not want existing organizations to change their EIN (Employer Identification Number, ... | |
| Non-Profit Officers | 8/11/2011 |
| Q: Can the Officers of a Non-Profit Organization in Texas (has an executive staff of 12 and about 400 ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Donations to a non profit for tax purpose | 8/11/2011 |
| Q: We have started a non profit and are confused on how incoming donations (if we can call them that) ... A: Many 501(c)(3) organizations use the term "minimum donation" and use of the term is allowed. ... | |
| Booster club requiring membership or a fee if you opt our of being a member | 8/11/2011 |
| Q: A dance team wants to require that all members of the team either join the parent booster club or ... A: That is not legal because it appears that the booster club does not give similar benefits to the ... | |
| 501-C food pantry and open records law | 8/11/2011 |
| Q: I am president (unpaid) of a 501-C charitable organization which includes our local food pantry. ... A: As for your state law on Open Records and Open Meetings See ... | |
| Membership Refusal | 8/10/2011 |
| Q: We are a non-profit running club in California. Can we refuse membership into the club for any ... A: Unless the person already has a contract or agreement to be a member of the club, for example, for a ... | |
| Potential Issues with Funding through AdSense | 8/10/2011 |
| Q: I founded and now work for a nonprofit that has at its core multiple forums where people congregate ... A: You are welcome. I am not going to give you my opinion as to the 5% number, but, as to the 60%, ... | |
| 501 (c) (3) non profit law and FOIA | 8/10/2011 |
| Q: We are a 501 (c) (3) organization who has received a written request (email) from someone asking for ... A: This is not a FOIA issue (FOIA deals with governmental agencies). It is an issue of IRS ... | |
| Potential Issues with Funding through AdSense | 8/10/2011 |
| Q: I founded and now work for a nonprofit that has at its core multiple forums where people congregate ... A: IRS Publication 598 "Tax on Unrelated Business Income of Exempt Organizations" at ... | |
| HS Band Booster Group Pays Director Fees | 8/10/2011 |
| Q: We are a California nonprofit public high school band booster group 501(c)(3). Our band director is ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| excess funds | 8/10/2011 |
| Q: I am currently the head coach of a select travel baseball team in Texas. We are recognized as a ... A: You are 100% correct. Parents may not receive distributions from the money that was raised from ... | |
| Requirement to Spend Funds | 8/10/2011 |
| Q: We are a nonprofit that supports a local senior center. We have many fund raising efforts and have ... A: Endowments are not outside of the rulings that I cited to above. As I wrote, "If you do it for many ... | |
| Requirement to Spend Funds | 8/9/2011 |
| Q: We are a nonprofit that supports a local senior center. We have many fund raising efforts and have ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Member Benefits | 8/9/2011 |
| Q: Are discounts for members (travel, auto rental, insurance, etc.) considered unrelated business ... A: You may need to report any contract if the commercial martketer or an insider of such a company is ... | |
| Member Benefits | 8/9/2011 |
| Q: Are discounts for members (travel, auto rental, insurance, etc.) considered unrelated business ... A: Internal Revenue Code section 501(c)(3) which is available at: http://pages.citebite.com/w8p5e1ayxjv ... | |
| Member Benefits | 8/9/2011 |
| Q: Are discounts for members (travel, auto rental, insurance, etc.) considered unrelated business ... A: You have asked about income but you did not refer to any income. You only referred to benefits. If ... | |
| Local 601c3 to run bar/restaurant | 8/8/2011 |
| Q: A local 501C3 in my community is proposing to operate a bar and restaurant as a way to make money ... A: IRS Publication 598 "Tax on Unrelated Business Income of Exempt Organizations" at ... | |
| 501 3c Tax Issues maybe... | 8/6/2011 |
| Q: I am an officer in a select fastpitch organization that has 11 teams in it. Last year we were ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| 501c3 | 8/6/2011 |
| Q: Our 501C3 club has said that it's purpose is to promote the sport but how they promote the sport is ... A: Yes. that appears to be a violation. The IRS warns about 501c3 organizations having individuals to ... | |
| Fiscal Sponsorship | 8/6/2011 |
| Q: Myself and several others operate as BEEM which serves homeless/displaced individuals at Christmas. ... A: The IRS uses the phrase "fiscal sponsor" only a few times as we can see by a Google search: ... | |
| fiscal sponsorship for an existing non-profit's project | 8/5/2011 |
| Q: I work for a non-profit located in the western United States. We are incorporated and registered in ... A: If you find a Louisiana organization to let you operate through their corporate structure, that is ... | |
| Aid organization | 8/5/2011 |
| Q: My question is that how much percentage a public charity-aid/relief organization should disburse its ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Tax Consequences of Commercial Property transfer to Non-Profit | 8/4/2011 |
| Q: What are the tax consequences (both ways)if a US citizen transfers commercial buildings to a US ... A: I am assuming that the 501(c)(3) organization's board has agreed to accept the real property and has ... | |
| Non profit competing as a business. | 8/4/2011 |
| Q: We have noticed and personally experienced a non profit operating as a business in our market and ... A: See Religious Publishing at www.irs.gov/irm/part7/irm_07-025-003-cont01.html#d0e1479 where the IRS ... | |
| Weapons on Nonprofit Property | 8/4/2011 |
| Q: We are a non profit camp with the 501(c)(3) status. We currently do not allow any guns, slingshots, ... A: There are no IRS regulations regulating 501(c)(3) organizations having weapons. Therefore, you ... | |
| 503c3 grant rules | 8/3/2011 |
| Q: I belong to a 501c3 organization that supplies scholarship grants to members of the organization ... A: You need advance approval from the IRS for your method of giving scholarships if you want assurance ... | |
| Tournament Fees | 8/3/2011 |
| Q: About 2 months ago, our travel baseball team registered to participate in a baseball tournament in ... A: You have a problem because you might need to sue that tournament in a court in New York (unless they ... | |
| Tournament Fees | 8/3/2011 |
| Q: About 2 months ago, our travel baseball team registered to participate in a baseball tournament in ... A: It appears that your are located in a state other than New York and the tournament organization is ... | |
| Transfer from one Booster Club to Another | 8/3/2011 |
| Q: Earlier this year (2011) you answered a question regarding the transfer of money from one 501(c)(3) ... A: If funds were paid by a parent as fees (which are not a deductible donation), then the 501(c)(3) ... | |
| when a donor makes a donation do they have any legal control over the donation? | 8/3/2011 |
| Q: We had a donor make a donation for the purchase of $20k worth of field equipment to be used in our ... A: Generally, donors give up any authority over donated items and funds, unless they had a specific ... | |
| Non-profit corp & new W-9 form | 8/3/2011 |
| Q: In January 2011 the IRS revised the W-9 form. The old form asked if you were a Sole Proprietor, ... A: It appears that you believe that your organization is a corporation. A 501(c)(3) booster ... | |
| non profit car club question | 8/3/2011 |
| Q: We are setting up a nonprofit car club in Louisiana. It is basically a way for members to meet each ... A: No. You can use the procedure for a simple club. Any entity that acquires an EIN should consider ... | |
| Starting a non-profit | 8/3/2011 |
| Q: We have started a non-profit, and we are trying to determine a fiscal year end. Everything that I ... A: A donor will not be able to take a deduction for a donation that was given before the "effective ... | |
| non profit car club question | 8/2/2011 |
| Q: We are setting up a nonprofit car club in Louisiana. It is basically a way for members to meet each ... A: You are not required to obtain federal tax exemption if you are a simple club. The IRS explains ... | |
| Caylee Marie Anthony Foundation | 8/2/2011 |
| Q: George and Cindy Anthony have created the Caylee Marie Anthony Foundation in Florida. They accept ... A: If a nonprofit has received IRS exemption determination or files annual returns (Form 990) with the ... | |
| Non profit youth sports codes of conduct | 8/2/2011 |
| Q: Can non profit youth sports associations just make up rules as they see right? Do they have some ... A: Rules outside of bylaws are what are generally known as resolutions and they generally must be ... | |
| High School Reunion Bank Account | 8/2/2011 |
| Q: I recently received my TID from the IRS for a high school reunion. My next step is to open a bank ... A: The IRS will not consider your organization to be exempt from federal income taxes if you engage in ... | |
| Disaster Relief Assistance | 8/1/2011 |
| Q: When providing disaster or hardship relief grants to an individual, does the IRS require that the ... A: 1. If a person's debt exceeds his/her income, that should not preclude an individual from receiving ... | |
| Disaster Relief Assistance | 8/1/2011 |
| Q: When providing disaster or hardship relief grants to an individual, does the IRS require that the ... A: There is no particular debt-to-income ratio. In fact, an individual does not need to have any debt ... | |
| scholarships | 7/30/2011 |
| Q: Can a booster club accept "scholarships" from a service club to help send athletes to camp. A few ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Separate Fundraiser | 7/30/2011 |
| Q: We are a gymnastic board which enjoys the 501 c3 status. We have a boy and girls teams from the ... A: I have not seen that the IRS objects if a team of some size more than a few members is allowed by ... | |
| fundraising | 7/29/2011 |
| Q: OK.. I am so confused! I have been researching for days and still can't figure this out. I have ... A: Big clubs are violating IRS regulations and just recently the IRS issued a memorandum to its agents ... | |
| US 501c3 Grants to a Foreign NGO | 7/29/2011 |
| Q: The foreign NGO that we make grants to is our sister organization, though a complete separate ... A: Reports are one thing. But, you are correct that, whether they have reports from you or not, you ... | |
| Registering in another State | 7/29/2011 |
| Q: We are currently registered in Idaho and want to get registered in MT to do service there. The ... A: The registered agent simply accepts mail from the state or other government entity on behalf of the ... | |
| US 501c3 Grants to a Foreign NGO | 7/29/2011 |
| Q: The foreign NGO that we make grants to is our sister organization, though a complete separate ... A: There is no U.S. tax regulation about what information a 501(c)(3) organization beyond what it is ... | |
| Soccer team treasurer | 7/29/2011 |
| Q: I was asked to be the team treasuerer for a competitive soccer team. We need to open a checking ... A: The IRS explains that, when applying for the Employer Identification Number, the club may check the ... | |
| non-profit homeless housing | 7/29/2011 |
| Q: Can a non-profit homeless organization charge their tenants rent? A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Sports non-profit no board, not following bylaws | 7/28/2011 |
| Q: I was a former member of a sports non-profit. During my time with that group, there was a board of ... A: You are welcome. There is only one organization and the organization is responsible for all of the ... | |
| Nonprofit bylaws | 7/28/2011 |
| Q: Our California based small nonprofit organization is 13 years old. Two different sets of bylaws and ... A: The Board may meeting a adopt totally new bylaws. Note that you would need to review all of the ... | |
| Sports non-profit no board, not following bylaws | 7/28/2011 |
| Q: I was a former member of a sports non-profit. During my time with that group, there was a board of ... A: You wrote, "There is nothing in the organizations bylaws about dissolution of the organization". ... | |
| Sports non-profit no board, not following bylaws | 7/28/2011 |
| Q: I was a former member of a sports non-profit. During my time with that group, there was a board of ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Christian School Booster Club | 7/28/2011 |
| Q: I am a parent of children who are home schooled, yet they participate in school sports at a small ... A: It appears that the booster group is simply a committee of the school and does not have its own ... | |
| Booster club membership | 7/28/2011 |
| Q: May we require our parents to pay a fee to join our booster club association? If they chose not to ... A: I just tried that link and had no problem and I have sent it to many questioners lately and no one ... | |
| Booster club membership | 7/28/2011 |
| Q: May we require our parents to pay a fee to join our booster club association? If they chose not to ... A: Such an operation would be what the IRS calls a cooperative. A cooperative is not qualified as a ... | |
| 501(c)(3) vs 501(c)(4) | 7/27/2011 |
| Q: Between the two 501(c)(3) vs 501(c)(4) what are the major differences. The non profit organization ... A: A 501(c)(3) organization must be charitable, educational or religious. A 501(c)(4) organization may ... | |
| Allocation of funds from 501c softball team | 7/27/2011 |
| Q: Ok.. I have a few questions all in one. Our 501c non-profit softball team is over for the season, ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| How to start my 501 (30 Process | 7/25/2011 |
| Q: I have a organization that does work in Mexico but I am a American citizens and want to register my ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Independent Contractor as Manager of non-profit | 7/25/2011 |
| Q: A certain church has a 501 (c) (3) classification. They desire to open a thrift store, but they do ... A: The IRS does not prohibit 501(c)(3) organizations from having outside management (which would ... | |
| Purchasing equipment | 7/22/2011 |
| Q: Our booster club is a 501c3. We have received a $10000.00 donation. Owner is wanting club to split ... A: No. See www.irs.gov/pub/irs-tege/eotopica93.pdf starting on pages 11 "Private Facility Owners" which ... | |
| 501c3 | 7/22/2011 |
| Q: Our coach is holding a meet this coming season. Our booster club will receive all profits from ... A: If by "athlete" accounts you mean to accounts of individual athletes on the books of your 501(c)(3) ... | |
| 501 c 3 dissolution | 7/22/2011 |
| Q: If a Florida 501 (C) (3) dissolves does it have to give it's property to another 501 c 3? A: In order to have obtained IRS exemption determination, a 501(c)(3) organization would have had to ... | |
| Owner benefit for non profit booster club | 7/22/2011 |
| Q: We have a not for profit 501c3 gymnastics team. Coach/ owner is wanting the boosters to purchase ... A: See www.irs.gov/pub/irs-tege/eotopica93.pdf starting on pages 11 "Private Facility Owners" which ... | |
| 501c3 bank account | 7/21/2011 |
| Q: May an affiliate of a 501C3 church, such as a Men's Club, maintain its own bank account? A: The church board may authorize many bank accounts but they all will have the same EIN (Employer ... | |
| non profit but not exempt | 7/20/2011 |
| Q: we have a booster club that each member gets what they earn. we realize that goes against tax ... A: www.i55mall.com/FMF/index.html is the Colorado Revised Nonprofit Act as of 1998 A newer version ... | |
| non profit but not exempt | 7/20/2011 |
| Q: we have a booster club that each member gets what they earn. we realize that goes against tax ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Starting a non-profit | 7/20/2011 |
| Q: We have started a non-profit, and we are trying to determine a fiscal year end. Everything that I ... A: Yes, a nonprofit may have a fiscal year ending any month. See Instructions for Form SS-4, ... | |
| Land Donation a "Gross Receipt" | 7/20/2011 |
| Q: WE are a small nature conservancy with less than $25K a year in general monetary donations, dues, ... A: The IRS defines the term "gross receipts" for exempt organizations at: ... | |
| youth sports fundraising for 501c3 | 7/19/2011 |
| Q: We are part of a 501c3 organization - our teams set up fundraisers in order to defray their costs of ... A: A 501(c)(3) organization is not allowed to require work for benefits. Therefore, if 5 members ... | |
| misrepresenting 501c3 | 7/19/2011 |
| Q: i am on the board of a youth sports organization. the organization has knowingly operated for the ... A: See IRS Publication 557 "Tax Exempt Status for Your Organization" www.irs.gov/pub/irs-pdf/p557.pdf ... | |
| non-profit donation | 7/19/2011 |
| Q: Harvey, I hope that you are well. Fifteen years ago I incorporated a small accredited, non-profit ... A: Generally the Board of Directors controls the assets of a nonprofit corporation unless there is ... | |
| Non-profit/For-Profit | 7/19/2011 |
| Q: I would like to know if a non-profit can set-up a contract with a for-profit in which the for-profit ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| designated giving to individuals | 7/18/2011 |
| Q: A family in our church has hit on very hard times. Another family in our church would like to help ... A: No. See www.irs.gov/pub/irs-pdf/p3833.pdf starting on page 5 (which is pdf page 7 of that pdf file) ... | |
| Car Club Event | 7/18/2011 |
| Q: I'm the president of a small car club. We currently have 14 members and charge $10 a month in dues. ... A: Ok, I see that part now, but I would need to analyze whether the nonmember income results in no ... | |
| Car Club Event | 7/18/2011 |
| Q: I'm the president of a small car club. We currently have 14 members and charge $10 a month in dues. ... A: I don't understand why you are concerned with "profit". The IRS only discusses gross income (before ... | |
| Nonprofit Name | 7/18/2011 |
| Q: Can a 501 c 3 nonprofit who's legal entity exists as the "Crested Butte Ski Club" per their founding ... A: I don't know what you mean by "PR/Marketing and postioning effort", but the IRS does not mind a dba ... | |
| Car Club Event | 7/18/2011 |
| Q: I'm the president of a small car club. We currently have 14 members and charge $10 a month in dues. ... A: IRS writes generally about such organizations at www.irs.gov/irm/part7/irm_07-025-007.html Please ... | |
| designated giving to individuals | 7/18/2011 |
| Q: A family in our church has hit on very hard times. Another family in our church would like to help ... A: No. As to charitable deductions, see IRS Publication 526 "Charitable Donations" which is available ... | |
| Bylaws amendment | 7/18/2011 |
| Q: I am the secretary of a new 501(c)(3) foundation in the State of California, serving in this ... A: You simply attach the amendment to the original bylaws. Some organizations have a totally new draft ... | |
| Bylaws amendment | 7/18/2011 |
| Q: I am the secretary of a new 501(c)(3) foundation in the State of California, serving in this ... A: After the amendment is passed it is entered into the corporate records that are kept by the ... | |
| excise tax exemption | 7/18/2011 |
| Q: does a recognized church with 501(c)(3) status, have to pay excise tax on a car it purchased and ... A: It appears that you are referring to 26 U.S.C. §4064 which is available at: ... | |
| Who is the Donor? | 7/17/2011 |
| Q: First, Mr. Mechanic, THANK YOU for volunteering your time and expertise on this site! I am the ... A: The U.S. Supreme Court has stated: ---Start of Excerpt-- The plain language of 1.170A-1(g) indicates ... | |
| Transition from a 501(c)(19) to a 501(c)(3) | 7/17/2011 |
| Q: I am on the Board of a 501(c)(19) tax exempt WW II Bomb Group Memorial Association. We are rapidly ... A: Yes. See The IRS publication at www.irs.gov/pub/irs-wd/0504031.pdf for details about international ... | |
| Transition from a 501(c)(19) to a 501(c)(3) | 7/17/2011 |
| Q: I am on the Board of a 501(c)(19) tax exempt WW II Bomb Group Memorial Association. We are rapidly ... A: Memorials and museums open to the public and primarily for the public indicates educational ... | |
| Non profit rents space to a political campaign | 7/16/2011 |
| Q: Our non profit owns a large beautiful building free and clear. Up keep Is enormous and we have a ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| 5031c status | 7/15/2011 |
| Q: Am I able to claim 5031c Non Profit status if I am developing my non profit corporation to be self ... A: Internal Revenue Code section 501(c)(3) which is available at: http://pages.citebite.com/w8p5e1ayxjv ... | |
| 501c7 | 7/15/2011 |
| Q: My father has a social club and his business is registered as a 501c7. I am having a Chairty ... A: That is up to the venue whether they accept it. You would have to inquire to that venue. Harvey ... | |
| Initial Agent For Service of Process | 7/14/2011 |
| Q: Good afternoon! I just had a quick question regarding the Articles of Incorporation, specifically ... A: I suggest that you simply write the new address on the SI-100 "Statement of Information" which you ... | |
| NPOs and Tax Write-Offs | 7/14/2011 |
| Q: Do NPOs and related organizations benefit from providing tax write off receipts besides the ... A: The organization gains from the value of the receipted items. Harvey Mechanic, Attorney at Law - ... | |
| Options to transfer property to nonprofit | 7/13/2011 |
| Q: my organization has recently been receiving requests to accept transfers of ownership in some real ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| non profit deductible | 7/13/2011 |
| Q: can a board member of a non profit, who has put property land in a business trust claim a deductible ... A: In the last sentence of the article from West's Encyclopedia of American Law, edition 2 has that a ... | |
| Non-profit/royalty blend | 7/12/2011 |
| Q: Is it legal/possible to set up a non-profit that pays royalties to providers of specific goods being ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Booster Club to support College club Team | 7/12/2011 |
| Q: Some alumni of a college are wanting to form a Booster Club to support a Club Sports team from our ... A: As a preliminary matter we would need to discuss whether the IRS would grant 501(c)(3) organization ... | |
| Generating Checks | 7/12/2011 |
| Q: Can the Executive Director generate his own paychecks? A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Land owned by board member, leased to non-profit | 7/12/2011 |
| Q: I am one of the board members of a new non-profit foundation that will run a camp for kids with ... A: A 501c3 organization may not give insiders any private inurement and improvements to real property ... | |
| Advisory Boards | 7/11/2011 |
| Q: a 501 (c) 3 organization that was set up by a family is now shifting all board positions to ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| selling property belonging to non-profit org | 7/11/2011 |
| Q: this property is in Ohio and is currently in forclosure for property taxes I'm interested in buying ... A: You can see the Ohio Nonprofit Corporation law ... | |
| collecting of booster fees to ensure budget goals | 7/11/2011 |
| Q: Our booster club is asking that all members pay a $240 booster fee to ensure that we collect enough ... A: There is no IRS regulation that prohibits a 501(c)(3) booster organization from refunding dues or ... | |
| donation from a US 501C3 to an international non-profit | 7/10/2011 |
| Q: Is there a limitation on the amount of money a 501c in the US can contribute to a nonprofit corp in ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| selling property belonging to non-profit org | 7/10/2011 |
| Q: this property is in Ohio and is currently in forclosure for property taxes I'm interested in buying ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| 501(c)(3) Treasures report | 7/10/2011 |
| Q: I am a board member of a 501(c)(3) organization. We do not receive a treasurers report at meetings ... A: The Missouri Nonprofit Corporation Law (2009 revision) is available at ... | |
| donations to non profit organizations | 7/10/2011 |
| Q: If a non profit organization has several aspects of its services and I donate my money to aspect C, ... A: California has a specific code section, but that Code Section only applies to corporations. The ... | |
| 501(c)(3) Treasures report | 7/9/2011 |
| Q: I am a board member of a 501(c)(3) organization. We do not receive a treasurers report at meetings ... A: If a nonprofit has received IRS exemption determination or files annual returns (Form 990) with the ... | |
| Donation TO a municipality | 7/8/2011 |
| Q: Can a fundraising arm (a 501(c)(3)) of a local government donate the funds it has raised to the ... A: I don't know what you mean by "fundraising arm", but a 501(c)(3) organization may donate funds as ... | |
| non profit making a loan to a private individual | 7/8/2011 |
| Q: Can a 501c3 private family foundation with over $10MM in assets make a private $125M loan to an ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| non profit making a loan to a private individual | 7/8/2011 |
| Q: Can a 501c3 private family foundation with over $10MM in assets make a private $125M loan to an ... A: You had "now" but it appears that you made a typo and you wanted "not". Anyway, the answer depends ... | |
| 501(c)3 Friends Of for a 501(c)10 | 7/8/2011 |
| Q: We would like to raise funds from foundations to support the work of our 501(c)10, a fraternal ... A: See IRS Publication 557 "Tax Exempt Status for Your Organization" available at: ... | |
| Treasurer financial responsibility | 7/8/2011 |
| Q: I'm on the board of a 501c3, serving as Treasurer. I'm not allowed to write any checks or balance ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| donations to non profit organizations | 7/7/2011 |
| Q: If a non profit organization has several aspects of its services and I donate my money to aspect C, ... A: Generally, donors give up any authority over donated items and funds, unless they had a specific ... | |
| What are the rules regarding loans to Non-Profits | 7/6/2011 |
| Q: What are the rules with regards to providing or obtaining loans for Non-Profit organizations. Are ... A: Most lending institutions would require small nonprofits to have individual co-signers, but each ... | |
| Register with Secretary of State | 7/6/2011 |
| Q: when the 'register' with secretary of state is done/filed and it has been decided to not continue ... A: Yes, the proper procedure is to follow the state's procedure for dissolution. Harvey Mechanic, ... | |
| Board of Nonprofit | 7/6/2011 |
| Q: Under IRS rules, may a 501(c)(3) "friends of" organization (e.g. friends of a municipally-run animal ... A: The IRS does not have any regulations prohibiting 501(c)(3) organizations that are "friends of" ... | |
| pass through | 7/5/2011 |
| Q: Our organizations founder is a local politician who raises funds in our name. These funds are placed ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Church pass thru to another 501 c 3 non-profit | 7/5/2011 |
| Q: The community church offered to set up a memorial fund for a family whose son was killed in Iraq. ... A: First I should inform you that the church memorial fund would cause a violation of the IRS rules if ... | |
| Fiesty Fundraisers | 7/3/2011 |
| Q: Our 501c3 sponsored another group, not a non profit, with use of our trademarked logo on one ... A: You are not liable to account for funds if you did not authorize them to collect the funds using ... | |
| Shaker 45 year reunion | 7/3/2011 |
| Q: Just wondering if you and Howard were coming back for the reunion? I have toyed with the idea but ... A: I am glad that you contacted me, Susan, but I do not want to answer personal emails on this ... | |
| Fundraising for a 501(c)(3) | 7/3/2011 |
| Q: We are part of a ball team that has a 501(c)(3) under our governing organization/league. We have ... A: Money should only be reimbursed or advanced to players for them to account for such expenses. Those ... | |
| non profit donations | 7/1/2011 |
| Q: can a non profit donate to a unicorporated business trust A: A 501(c)(3) organization is not allowed to donate to an unincorporated business trust unless, by ... | |
| unicorporated trust/non profit | 7/1/2011 |
| Q: can aunincorporated business trust donate funds to a non profit A: Any entity may donate funds to a 501(c)(3) organization. Harvey Mechanic, Attorney at Law - ... | |
| 501 c 3 board of directors | 6/30/2011 |
| Q: I am a member of a 501c6 corporation that is funding the formation of a 501c3. The Board of the ... A: Yes. See IRS Publication 557 "Tax Exempt Status for Your Organization" available at: ... | |
| Unicorporated Association | 6/29/2011 |
| Q: I am the secretary of a Road Association. Though active for over 20 years we just got official and ... A: You don't need to incorporate. But, if you want donors to be able to deduct donations and not to ... | |
| Soccer Team Fundraising vs Club | 6/29/2011 |
| Q: Our soccer club is a 501c3 organization. There are approximatley 20 traveling teams. There is only ... A: The transfer that you write about is 1/13th of the team funds not the amount that was fundraised by ... | |
| Soccer Team Fundraising vs Club | 6/29/2011 |
| Q: Our soccer club is a 501c3 organization. There are approximatley 20 traveling teams. There is only ... A: As the number of members of the soccer team is not very small I do not see that the IRS would object ... | |
| refund of individual donations to a church building program | 6/28/2011 |
| Q: Can a church refund donations to a building fund if the project does not go forward? Must funds be ... A: 1. There is no federal law prohibiting such a refund, even for donations in previous years. Such a ... | |
| revenue or surplus profits at the end of the year | 6/28/2011 |
| Q: Does surplus revenue at the end of the year have to go to projects in other words, does it HAVE to ... A: Not for public charities. I am assuming from what you wrote to me that the organization is not a ... | |
| Flow of Fundraising Monies... | 6/28/2011 |
| Q: I am involved with a sports club that is a non-profit with an EIN. Under the club are a number of ... A: Yes, the 501(c)(3) organization needs to be responsible to account for all of the funds given to the ... | |
| Student Grant / Stipend Question | 6/28/2011 |
| Q: My question relates to an organization (501(c)(3) public charity) with which I work. We make small ... A: The issue of "earmarks", as to 501(c)(3) organizations refers to funding that is not coming from ... | |
| Existing "Family Accounts" | 6/28/2011 |
| Q: I am part of a booster organization that just realized, thanks in part to your answers, that our ... A: 1. Your 501(c)(3) booster organization may have entered into a contract with the family and if you ... | |
| Student Grant / Stipend Question | 6/28/2011 |
| Q: My question relates to an organization (501(c)(3) public charity) with which I work. We make small ... A: It appears that that organization that has approached you is a 501(c)(3) organization that is a ... | |
| for profit or non-profit | 6/28/2011 |
| Q: I have recently taken the office of President for a school band booster club. We have a number of ... A: As you have new leadership it may be better for you to start with a new nonprofit corporation and ... | |
| for profit or non-profit | 6/27/2011 |
| Q: I have recently taken the office of President for a school band booster club. We have a number of ... A: 1. Yes. It appears those persons are not employees (who would receive W-2s from your organization). ... | |
| continued payment for a Lead Trust | 6/27/2011 |
| Q: Can a 501c3 corporation pay a long term employee ( a major gift officer of 14 years) near retirement ... A: It is not clear to me whether the compensation package was arranged ahead of time (before the lead ... | |
| Abuse of not-for-profit status? | 6/26/2011 |
| Q: If a dance studio has a not-for-profit dance company and a for-profit dance studio, is it legal to ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Discrimination policy | 6/25/2011 |
| Q: Can 501c3 organizations discriminate based on race or age? I know the Boy Scout, Girl Scouts only ... A: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have ... | |
| Overage for Fundraising for 501(C) 3 youth sports team | 6/24/2011 |
| Q: my question I hope doesn't seem to confusing. I will try to give as much detail as possible. My ... A: The IRS may have a problem with a 501(c)(3) organization allowing individuals to engage in sales ... | |
| Personal Gain From Nonprofit assets | 6/24/2011 |
| Q: A 501(c)(3) organization has allowed members to construct horse boarding facilities on club ... A: It appears that the 501(c)(3) organization is allowing the members too much of what the IRS calls ... | |
| Gifts for volunteers | 6/24/2011 |
| Q: I would like to give small gifts of appreciation to our volunteers after specific intervals (after 6 ... A: I can not authorize it and I don't think that the IRS is going to authorize it, but a t-shirt is ... | |
| Gifts for volunteers | 6/24/2011 |
| Q: I would like to give small gifts of appreciation to our volunteers after specific intervals (after 6 ... A: See http://viewer.zoho.com/docs/lcYOt which is a newspaper story describing a situation when the ... | |
| Christian School Booster Club | 6/24/2011 |
| Q: I am a parent of children who are home schooled, yet they participate in school sports at a small ... A: Is the booster club incorporated separately from the school? After you give me that information I ... | |
| new 501c3 using dbas? | 6/24/2011 |
| Q: My organization is designed to act as an umbrella with numerous programs underneath it. We'd like ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Public School District Applying For Federal Grant | 6/23/2011 |
| Q: The Federal Grant being applied for by this school district requires documentation that the public ... A: It appears that the Federal Grant request was not specific enough in its instructions. It should ... | |
| Church Daycare | 6/23/2011 |
| Q: We are a church (501c)located in PR. We are looking to start a Christian daycare/preschool in our ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| soccer club bank account requirements | 6/23/2011 |
| Q: I have been asked to be the manager/treasurer for a soccer team. The soccer club will not provide an ... A: It does not take a gut feeling to know that it is illegal to pay a coach $12,000 annually and not ... | |
| 5013c status revoked | 6/22/2011 |
| Q: I'm a board member with a youth football league...the board changes hands frequently...all ... A: www.irs.gov/newsroom/article/0,,id=240239,00.html has the listed of the organizations that had their ... | |
| Use of non-profit building | 6/22/2011 |
| Q: I'm on the board of a 501c3. Is it legal for a private garage sale (by a member and the ED of the ... A: Internal Revenue Code section 501(c)(3) which is available at: http://pages.citebite.com/w8p5e1ayxjv ... | |
| Non-profits conducting activities abroad | 6/22/2011 |
| Q: Can you point me to the relevant IRC sections and regulations governing US non-profit organizations ... A: See The IRS publication at www.irs.gov/pub/irs-wd/0504031.pdf for details about international ... | |
| Gifts by Church to Individual | 6/22/2011 |
| Q: A missionary came and spoke at our church. The mission board recommended giving a large sum to him ... A: It appears that you are writing that the large amount that the church was giving was a gift and not ... | |
| 501c3 donation to 501c7 | 6/22/2011 |
| Q: I am on the Board of a summer swim team that was granted 501c3 status 2 years ago. Before that we ... A: A 501(c)(3) organization could pay for its use of the pool and give the owner a reasonable amount, ... | |
| Nonprofits accepting/giving loans | 6/21/2011 |
| Q: We have a 501c3 film org. We've been approached by a filmmaker who wants Foundation X to give a ... A: The IRS uses a "Substance over Form" doctrine often. See ... | |
| Gymnastics booster club | 6/21/2011 |
| Q: We are getting ready to start up a booster club at my daughter's gymnastics gym. I want to make ... A: The Board of Directors of a 501(c)(3) organization may grant funds unequally to different skill ... | |
| Seeking assistance from the IRS | 6/21/2011 |
| Q: I worked for a small 501(c)3 non-profit charity for 18 months and spent extensive time assisting ... A: Complaints to the IRS regarding Exempt Organizations are discussed at ... | |
| HS Band Booster Club Internal Accounts | 6/20/2011 |
| Q: we are a 501(c)(3)high school band booster, and I have read several of your responses regarding ... A: The IRS may have a problem with a 501(c)(3) organization allowing individuals to engage in sales ... | |
| tax id #'s | 6/20/2011 |
| Q: I work for a non-profit that has fund raisers.Is it necessary to put the Fein# on tickets for fund ... A: See the IRS Publication "Charitable Donations --- Substantiation and Disclosure Requirements" ... | |
| Non profit laws | 6/19/2011 |
| Q: I am a parent of a child on a non profit swim team in tx. I am wondering what are the bylaws for the ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Case Law to Support 501c application | 6/19/2011 |
| Q: I am the director of SEER-PD, a not for profit with a mission to teach environmentally responsible ... A: If the IRS considers that the presentation is borderline or worse then you would be given an ... | |
| 501(c) for foriegn charity | 6/19/2011 |
| Q: I am working for a NGO that is certified as a public charitable trust in India. When I return to ... A: Yes, you would need to create a new trust/organization within the US to begin the process. See ... | |
| Officer as Employee? | 6/19/2011 |
| Q: We are putting together options for a non-profit organization and are unsure about some things. Can ... A: Generally, an officer or member of the Board may be an employee of a 501(c)(3) organization without ... | |
| Fund raising | 6/18/2011 |
| Q: May a NOP purchase a product from a company and then turn around and sell that product for a small ... A: IRS Publication 598 "Tax on Unrelated Business Income of Exempt Organizations" at ... | |
| mileage reimbursement rate | 6/18/2011 |
| Q: What is the mileage reimbursement rate for non-profits to pay their volunteers? A: The charitable rate of 14 cents only refers to unreimbursed expenses. Many people are confused ... | |
| State registration | 6/18/2011 |
| Q: I am involved with a small non-profit animal welfare group. Can we solicit donations from people in ... A: There is a minimum in many states. The main state that you would definately need to consider is ... | |
| Deductibility of Medical Costs Contributions | 6/17/2011 |
| Q: I wish to establish a fund dedicated to the provision of financial assistance (i.e. the payment of ... A: See page 13 of www.irs.gov/pub/irs-pdf/p3833.pdf starting on the middle of pdf under the heading ... | |
| Annual Scholarship vs Scholarship Fund | 6/17/2011 |
| Q: We are a 501(c)(3) looking to start granting scholarships. What are the differences/advantages of ... A: You need advance approval from the IRS for your method of giving scholarships if you want assurance ... | |
| Dissolution of Non-profit/returning donations | 6/17/2011 |
| Q: My organization was formed less than 6 months ago and has received 3 donations. 2 donations in the ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Free rent for non-profit organization? | 6/17/2011 |
| Q: I was reading one of your other answers about "bargain-rent" and I have a similar question. I just ... A: See IRS Publication 526 "Charitable Donations" which is available at ... | |
| Church Selling Property | 6/17/2011 |
| Q: Our church, a 501(c)3 and located in Alaska, has property that it would like to sell that was ... A: As long as your church is maintaining its substantial worship activities for the public it may sell ... | |
| State registration | 6/16/2011 |
| Q: I am involved with a small non-profit animal welfare group. Can we solicit donations from people in ... A: You would also need to consider your state's charitable solicitation regulations. ... | |
| Band Booster and student accounts | 6/16/2011 |
| Q: Our local high school band booster organization has a question. We are a 501(c)(3). In our ... A: My summary of IRS regulations relating to 501(c)(3) booster organizations is at: http://goo.gl/9b573 ... | |
| Capital Fundraising Construction | 6/16/2011 |
| Q: We had a 3 year pledge fund drive to begin construction of a new facility. We finished in 2 and ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| raffle tickets | 6/16/2011 |
| Q: If our non-profit is holding a 50-50 raffle how old does the person need to be to sell the tickets? A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Non-Profit Sponsors | 6/16/2011 |
| Q: Our company, as well as 4-5 others, sent money to a non-profit organization (501c3) within the same ... A: See the 1994 IRS publication "Corporate Sponsorship Income" www.irs.gov/pub/irs-tege/eotopico94.pdf ... | |
| Perceived Impropriety/Conflict of Interest | 6/15/2011 |
| Q: Our nonprofit received money from a donor that we are considering doing business with or enter into ... A: First, you should point out that the donor may not receive a deduction for such a donation as he is ... | |
| Parent Booster Club | 6/15/2011 |
| Q: Our High School cheer team has decided to create a Parent Booster Club. We want to put all ... A: If the public high school lets your new organization be a committee of the school or school board ... | |
| Scholarship funds | 6/15/2011 |
| Q: After setting up a tax free scholarship fund what information am I required to give when someone ... A: If a nonprofit has received IRS exemption determination or files annual returns (Form 990) with the ... | |
| Pass-through grant funding accounting | 6/14/2011 |
| Q: I am with a 501(c)3 and we are considering applying to be an administrator for a funding program. ... A: Then you would need to ensure that you are not conspiring with the granting organization to evade ... | |
| Pass-through grant funding accounting | 6/14/2011 |
| Q: I am with a 501(c)3 and we are considering applying to be an administrator for a funding program. ... A: As to pass-through funds, see the Google Book Version of "Not-For- Profit Accounting Made Easy" By ... | |
| Personal Inurement to Noninsider | 6/13/2011 |
| Q: My question is can personal inurement occur with non-insiders in a 501(c)(7) organization? For ... A: You are referring to a 501(c)(7) recreational or social organization about which the IRS writes at ... | |
| Disbursement of fund from 501c3 booster club account | 6/13/2011 |
| Q: I am a treasurer of a 501c3 gymnastics booster club and have a question about disbursements of ... A: The operation of the work for offset of a family's expenses is a problem. The IRS may have a ... | |
| Questions Regarding Youth Sport League Structure | 6/12/2011 |
| Q: I'm hoping you can answer my questions. Are youth sports leagues under any requirement to structure ... A: A youth sports league would need to be organized (structured) and operating as a 501(c)(3) nonprofit ... | |
| tax return due date | 6/11/2011 |
| Q: I am a new board member in a 501c3 organization . Our fiscal year runs from April 1, 2010 thru March ... A: Instructions for Form 990 are at: www.irs.gov/pub/irs-pdf/i990.pdf and on page 8 of the instructions ... | |
| Sale for services in kind | 6/11/2011 |
| Q: We are a 501c3 organization that rehabilitates and retrains rescued horses, than we find them new ... A: Barter is allowed in the United States and is treated as cash transactions as to value. ... | |
| 501(c)3 Arizona regulations | 6/11/2011 |
| Q: Does a 501(c)3 in Arizona that is designated to accept contributions that provide assistance to the ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| state to state 501c3 | 6/11/2011 |
| Q: I am a Pastor in Phoenix Arizona ordained under a Bishop from California my question is can i ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| 501(c)(3)Music group and Inurement | 6/10/2011 |
| Q: I am Secretary of the Board for a very small 501(c)(3) nonprofit music organization approved by IRS ... A: The Artistic Director is not the issue here. The issue are the students and I am assuming that the ... | |
| 501(c)(3)Music group and Inurement | 6/10/2011 |
| Q: I am Secretary of the Board for a very small 501(c)(3) nonprofit music organization approved by IRS ... A: The Board of Directors of a 501(c)(3) organization may decide to give preferential treatment to ... | |
| Open Record Request for Minutes of Board Mtg. | 6/10/2011 |
| Q: I am vice president of a non-profit 501 c3 organization in Mississippi. Are the minutes of our ... A: As for your state law on Open Records see www.rcfp.org/ogg/index.php?op=browse&state=ms (which is ... | |
| Personal Gain for 501(C) 3 | 6/9/2011 |
| Q: Howdy you asked if we were 501 (C) ? we are 501(C) 3 my questions is below thank you! Howdy, ... A: The Board of Directors of a 501(c)(3) organization may not allow another Board member or an officer ... | |
| Temporarily Dissolved Non-Profit | 6/9/2011 |
| Q: If a non-profit organization is temporarily dissolved at the state level for failing to file an ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Non profit Personal Gain question | 6/9/2011 |
| Q: Howdy, My question is: Can a member of our non profit Board of Directors, send an email(s) to our ... A: I would need to know the subsection of IRC 501(c) under which the organization was incorporated. You ... | |
| transfer between 501(c)(3) corps? | 6/8/2011 |
| Q: I'm on the board of a 501(c)(3) corp (A). We currently have six directors, but three directors are ... A: If corp (B) is a public charities (in other words, not a private foundation), there is no problem ... | |
| Corporate non-profit entity | 6/8/2011 |
| Q: I work at a small company. We'd like to establish a non-profit entity which would initially be ... A: ---Start of Excerpt-- A charitable organization must be set up for the benefit of an indefinite ... | |
| 501c3 Holding Funds in Trust for 501c7 | 6/8/2011 |
| Q: Is it permissible for a 501c3 to hold 501c7 funds in trust? What I mean by "in trust" is that the ... A: Yes. A 501(c)(3) organization may accept a loan from any U.S. entity and may invest the loan ... | |
| By-Laws Amendment / Revamping | 6/8/2011 |
| Q: I'm the Vice Chair of the Organization and Chairman of the By-Law Committee of a 501-C3 (Lions Eye ... A: You are welcome, John. John, the phrase in the Charities Bureu publication that I cited to above ... | |
| 501c3 Holding Funds in Trust for 501c7 | 6/8/2011 |
| Q: Is it permissible for a 501c3 to hold 501c7 funds in trust? What I mean by "in trust" is that the ... A: A 501(c)(7) organization may certainly give funds to a 501(c)(3) organization without restrictions ... | |
| By-Laws Amendment / Revamping | 6/8/2011 |
| Q: I'm the Vice Chair of the Organization and Chairman of the By-Law Committee of a 501-C3 (Lions Eye ... A: John, The by-laws were "passed" not "past" :-) Anyway I am assuming that your organization has ... | |
| Charity sponsored project | 6/7/2011 |
| Q: I am on the board of a Christian charity. We have a gentlemen from a local church that wants to ... A: Revenue Ruling 56-304 has --- Start of Excerpt --- Organizations privately established and funded ... | |
| Charity sponsored project | 6/7/2011 |
| Q: I am on the board of a Christian charity. We have a gentlemen from a local church that wants to ... A: I don't understand in the second sentence what you meant to write. You did have "wants to help our ... | |
| return of a donation | 6/7/2011 |
| Q: Mr. Harvey: Our organization went through a split. Right after the split a $4,000 donation came in ... A: The attorney may know that the donor wanted the donation to go to the other organization not yours, ... | |
| Director's spouse on tour | 6/6/2011 |
| Q: If our booster organization pays for the director's wife to travel on tour with him, does his family ... A: The IRS rule for what nonprofits may spend money on is similar to the standard that the IRS uses ... | |
| 509 (a) 1 or 509 (a) 3 | 6/6/2011 |
| Q: We have an educational foundation that exists to provide scholarships to students, additional ... A: The IRS writes about Section 509(a)(3) Supporting Organizations at ... | |
| Non profit rent free lease. | 6/6/2011 |
| Q: We just established a non profit organization and want to share some of the office with another non ... A: The term "private organzation" is not useful in this discussion. The issue with the IRS is whether ... | |
| 509 (a) 1 or 509 (a) 3 | 6/6/2011 |
| Q: We have an educational foundation that exists to provide scholarships to students, additional ... A: 26 U.S.C. § 509 is available at http://codes.lp.findlaw.com/uscode/26/A/1/F/II/509 and (a)(3) refers ... | |
| Non profit rent free lease. | 6/6/2011 |
| Q: We just established a non profit organization and want to share some of the office with another non ... A: I am assuming that your organization would be applying soon for 501(c)(3) organization status with ... | |
| Non profit rent free lease. | 6/6/2011 |
| Q: We just established a non profit organization and want to share some of the office with another non ... A: You are welcome. For each nonprofit I would need to know the subsection of IRC 501(c) under which ... | |
| insubstantial fundraising? | 6/4/2011 |
| Q: Quick question for you......If ALMOST ALL of your fundrasing money (5 fundraisers a year) is going ... A: The IRS may have a problem with a 501(c)(3) organization allowing individuals to engage in sales ... | |
| non profit scholarships | 6/4/2011 |
| Q: we are a non profit organization that supports our dance studio. People can join as members to ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Booster personal accounts | 6/3/2011 |
| Q: Our high school band booster association keeps individual personal accounts for each student in ... A: The IRS may have a problem with a 501(c)(3) organization allowing individuals to engage in sales ... | |
| Registering for new church | 6/3/2011 |
| Q: I am currently planning on planting a church in Illinois. Can you advice as to how to register the ... A: You would need to establish a charitable trust, incorporate under a state's nonprofit corporation ... | |
| NPO | 6/3/2011 |
| Q: Is it legal for the director of a non-profit to only give repair jobs to thier spouse at a much ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Nonprofit DBA | 6/2/2011 |
| Q: If a 501c3 nonprofit corporation has a DBA and excepts contributions made out to the DBA, are the ... A: Yes. Any funds that go into a bank account with the same EIN (Employer Identification Number, also ... | |
| establishing US non-profit in Mexico | 6/2/2011 |
| Q: We are US citizens who currently live in Baja California, Mexico. We have been operating a ... A: You would need to have a U.S. based organization. You could use your California address. If you ... | |
| starting new non-profit. Where to begin? | 6/2/2011 |
| Q: We are a group of people looking into starting an organization with primary focus of providing ... A: Some organizations would qualify for 501(c)(3) organization status whereas others would not, but ... | |
| Non-profit mandatory participation/fundraiser fees | 6/1/2011 |
| Q: On 11/13/07 you said restricting participation based on non-payment of dues is illegal. But, on ... A: As I had at http://en.allexperts.com/q/Nonprofit-Law-2266/2010/8/Non-profit-Enforced-Mandatory.htm ... | |
| Non-profit mandatory participation/fundraiser fees | 5/31/2011 |
| Q: On 11/13/07 you said restricting participation based on non-payment of dues is illegal. But, on ... A: If you send me the URL of those two previous answers I will check on what I wrote, but, in any case, ... | |
| expelled members | 5/31/2011 |
| Q: My dog training club is 501 c4. We offer classes to the public and that is how we raise money to ... A: You are referring to a 501(c)(4) organization about which the IRS writes at: ... | |
| "Love Offerings" | 5/30/2011 |
| Q: It is my understanding that churches can not give "love offerings" or "bless" some one without it ... A: No that is not correct. Churches may grant funds to someone who is in need. Revenue Ruling 56-304 ... | |
| non-beneficial ownership of real estate | 5/29/2011 |
| Q: Our church was unable to get a mortgage to buy a property in the church name. Two of the members ... A: There is no form. There should be drafting a contract. I would be willing to work on your matter, ... | |
| reply to you | 5/29/2011 |
| Q: Just saw another one of your answers. It stated that "all money given to the booster club by ... A: The URL would have been the address in your browser when you were looking at that answer from ... | |
| International donations | 5/28/2011 |
| Q: Is it legal to donate money to a legitimate church in the US with the understanding the all of the ... A: No. That is called by the IRS as a "conduit" donation. The IRS treats those as if the funds were ... | |
| 501c3 | 5/28/2011 |
| Q: We just formed an athletic booster club for our school and I am the president of such. We have ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| where to place individual pass through funding payments | 5/27/2011 |
| Q: Just saw another one of your answers. It stated that "all money given to the booster club by ... A: Please give me the url for that earlier answer that I gave so that I can correct it, if necessary. ... | |
| Taking over a dormant NPO | 5/26/2011 |
| Q: I have recently started a organization to help provide relief services and funds for those displaced ... A: Yes, your new board of directors, with you as one of the new board members, presumably, would be ... | |
| umbrella non-profit organization | 5/26/2011 |
| Q: I'm a parent with an autism young person; and we spend a lot of time creating programs, guiding ... A: There are two options. One is that you form your own organziation and then have the established ... | |
| sale of a school building. | 5/26/2011 |
| Q: We are a 501 (c) (3) public charity.We own a school building currently leased to a charter ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| booster club fee | 5/26/2011 |
| Q: I have read most of your previous Q&A's and I'm left with a few questions. Under the 501(c)(3) ... A: A 501(c)(3) organization may charge a fee to be a member of the organization, but, as you indicated ... | |
| deciding the salaries of nonprofit employees | 5/26/2011 |
| Q: who decides the salary of nonprofit employees and are there any rules as to the amount or percentage ... A: Unless the articles of incorporation or bylaws provides otherwise, the board of directors usually ... | |
| Dissolving 501(c)(3) | 5/26/2011 |
| Q: I am a board member of a 501(c)(3) (not a foundation) that is going to cease operations. We are a ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| individual accounts for pass-through funding | 5/25/2011 |
| Q: I have read conflicting accounts on whether a non-profit (501c3) booster club can maintain ... A: Individual accounts are allowed for pass-through funding, for example for fees paid by parents. My ... | |
| Conflict of Interest | 5/24/2011 |
| Q: In 2008 a situation was set up where a church was converted into artists’ studios. Rents went to ... A: A conflict of interest is present whenever a director has a material personal interest in a ... | |
| MIstake on Form 1023 | 5/24/2011 |
| Q: A review of our records shows that our organization made some errors in reporting the racial make up ... A: It appears that annually you would be filing Form 5578, Annual Certification of Racial ... | |
| MIstake on Form 1023 | 5/24/2011 |
| Q: A review of our records shows that our organization made some errors in reporting the racial make up ... A: How long ago did the organization receive exemption determination as a result of that 1023 filing? ... | |
| Setting up a Sports Team as non-profit org | 5/23/2011 |
| Q: How do I go about setting a youth soccer team as a non-profit organization? Do I only need an EIN or ... A: If you want donors to be able to deduct donations and not to have your sales income, if any, taxed ... | |
| non-profit booster club | 5/22/2011 |
| Q: I am volunteering to help a fledgling gymnastics team that is attempting to set up its very first ... A: Either way. It is not a tax issue either way. Harvey Mechanic, Attorney at Law - ... | |
| Unclear Open Meeting Regs for Non Profit in PA | 5/22/2011 |
| Q: The municipality is giving us the space to build the skatepark & we are donating the entire park. ... A: As for your state law on Open Records and Open Meetings See ... | |
| intl 501c3 | 5/22/2011 |
| Q: I am copying this from someone but my question is the same. I am an American in Belgium affiliated ... A: See www.irs.gov/pub/irs-tege/eotopick92.pdf starting on the bottom of page 4 under the heading "2. ... | |
| 501c3 & 509a1 Skatepark meeting could be heated | 5/22/2011 |
| Q: We are trying to hold a design meeting on an approved skatepark. There are several people in ... A: Give me the state and I will look at the site as to your state's open meeting law. Harvey ... | |
| non-profit booster club | 5/22/2011 |
| Q: I am volunteering to help a fledgling gymnastics team that is attempting to set up its very first ... A: Yes. A 501(c)(3) booster organization may collect pass through fees. Just make sure that the ... | |
| 501c3 & 509a1 Skatepark meeting could be heated | 5/22/2011 |
| Q: We are trying to hold a design meeting on an approved skatepark. There are several people in ... A: As for your state law on Open Records and Open Meetings See ... | |
| school team travel reimbusement | 5/21/2011 |
| Q: We have a team of kids that won an extracurricular school competition at the state level and we are ... A: The IRS rule for what nonprofits may spend money on is similar to the standard that the IRS uses ... | |
| Earmarked funds | 5/21/2011 |
| Q: Can fund obtained through a fundraiser involving the local Community be earmarked for a specific ... A: Yes. There is no problem with that. There is a problem is funds are earmarked for use of an ... | |
| Athletic Booster Club | 5/20/2011 |
| Q: I have recently become a member of my son's high school Football booster club. There are no paid ... A: As a division of the school district, certainly the school district should require detailed ... | |
| 501c3 and foreign govt. support | 5/19/2011 |
| Q: One function of our non-profit is to provide foreign language instruction to children. Is there any ... A: A U.S. 501(c)(3) organization may receive support from a foreign government. However, ... | |
| 501c3 and W-9 Form, 1099-Misc | 5/19/2011 |
| Q: We are paying for services performed by a church who is a 501c3 public charity. Do they need to ... A: The W-9 form with instructions is at: www.irs.gov/pub/irs-pdf/fw9.pdf What form or information ... | |
| Board Member Compensation | 5/19/2011 |
| Q: There are a lot of general articles out there that state that federal law allows board member ... A: Starting on pdf page 2 of www.irs.gov/pub/irs-tege/eotopici93.pdf is a discussion by the IRS. Note ... | |
| Suspecting a non-profit violating laws. | 5/18/2011 |
| Q: Attorney Harvey I am a board of a non-profit church. Under our church, there is another non-profit ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Fiscal Sponsorship / Articles of Inc | 5/18/2011 |
| Q: I recently set up a group that was going to go for 501(c)3 status with the local "Center for the ... A: It is optional. It would need to consider the expense of obtaining IRS exemption determination and ... | |
| Board of Directors for 501(c)(3) | 5/18/2011 |
| Q: I have been volunteering for a 501(c)(3)no-kill animal shelter in southern California for several ... A: You can put in the name of the corporation at http://kepler.sos.ca.gov/cbs.aspx and click under ... | |
| Inurment/excess benefit or both? | 5/18/2011 |
| Q: A board members sposue was given a part time position. Limited to part time hours for a five month ... A: Board members should document in their hiring decisions why they hired the spouse of the Board ... | |
| Inurment/excess benefit or both? | 5/18/2011 |
| Q: A board members sposue was given a part time position. Limited to part time hours for a five month ... A: I would need to know the subsection of IRC 501(c) under which the organization was incorporated. You ... | |
| Recording of Amendments to Declaration & By-laws | 5/17/2011 |
| Q: I live in a Homeowners Association in NY State that is classified as a not-for-profit corporation ... A: I have in my profile that this free forum is only for relevant federal exempt issues of 501(c)(3) ... | |
| refunding a donation | 5/17/2011 |
| Q: I am the president of a small, religious 501(c)(3). We received a $2,500 donation in 2010 from a ... A: The issue of donor refunds when the donor was able to deduct donations is different as a church does ... | |
| 501(c)7 income | 5/16/2011 |
| Q: I am a member of a 501(c)7 social club (country club). How would income from a mineral lease be ... A: The use of the funds is not the issue. IRS Publication 598 "Tax on Unrelated Business Income of ... | |
| Funds Raised | 5/16/2011 |
| Q: I read your summary of the IRS regulations relating to 501(c)(3) booster organizations and I have a ... A: That appears to be enough to constitute misrepresentation but then the question is how to evaluate ... | |
| Funds Raised | 5/16/2011 |
| Q: I read your summary of the IRS regulations relating to 501(c)(3) booster organizations and I have a ... A: You cited to something as to booster organizations and you are correct that you do not have to pay ... | |
| Clarification of what the IRS calls Cooperative operation | 5/15/2011 |
| Q: This California Athletic Booster organization is a 501(c)3 non-profit. On their website they have ... A: You are welcome. Sorry for that bad link. Now My summary of IRS regulations relating to 501(c)(3) ... | |
| Athletic Booster Club | 5/14/2011 |
| Q: I have recently become a member of my son's high school Football booster club. There are no paid ... A: Sorry for the bad link My summary of IRS regulations relating to 501(c)(3) booster organizations is ... | |
| Clarification of what the IRS calls Cooperative operation | 5/14/2011 |
| Q: This California Athletic Booster organization is a 501(c)3 non-profit. On their website they have ... A: You are welcome. Earlier, when you wrote "donated amounts above $10 goes back to the athletes ... | |
| Clarification of what the IRS calls Cooperative operation | 5/14/2011 |
| Q: This California Athletic Booster organization is a 501(c)3 non-profit. On their website they have ... A: First the donors should be informed that their donations are not deductible. As to charitable ... | |
| grants from one public charity to another | 5/14/2011 |
| Q: Can a Section 501(c)(3)nonprofit, charitable organization, operating in a realm of arts donate, ... A: I am assuming both organizations are public charities (neither is a private foundation). You can ... | |
| Non-participation fee | 5/13/2011 |
| Q: Hopefully this is a quick and easy question for you. My daughter is on a 501c3 designated swim ... A: Sorry, that link may not have worked earlier because it was going over from one line to another ... | |
| Non-participation fee | 5/13/2011 |
| Q: Hopefully this is a quick and easy question for you. My daughter is on a 501c3 designated swim ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Tax deductible Gift | 5/13/2011 |
| Q: I am looking for IRS documentation that states how the Foundation can handle the following: If you ... A: As to charitable deductions, see IRS Publication 526 "Charitable Donations" which is available at: ... | |
| Donations to cover volunteer member expenses | 5/13/2011 |
| Q: We are a small 501c3 that offers our services to assist law enforcement agencies in locating lost or ... A: That potential sponsor may decide not to continue with the funding when the sponsor realizes that ... | |
| Membership recruitement | 5/13/2011 |
| Q: Can a 501c7 advertise for members? A: It appears that you are referring to a 501(c)(7) recreational or social organization about which the ... | |
| Dealing with the IRS in the future | 5/12/2011 |
| Q: I am highly considering starting a non-profit organization as I believe in my cause. I have heard ... A: If the IRS audits an exempt organization they first send out a letter and then make a follow-up call ... | |
| Baseball Player Involuntarily Removed by ORG claiming to be a 501(c)(3) | 5/12/2011 |
| Q: A youth baseball organization that claims to be a 501(c)(3) non-profit organization recently made ... A: There are two issues. The first is about refunds of fees paid. I have in my profile that this ... | |
| 501 c 3 Booster Club - returning money to parents | 5/11/2011 |
| Q: We are located in California and have a Non-profit 501c3 Booster Club at our gymnastics facility. ... A: You are welcome. There is still a problem as you wrote that "parents fundraise [work for the ... | |
| 501 c 3 Booster Club - returning money to parents | 5/11/2011 |
| Q: We are located in California and have a Non-profit 501c3 Booster Club at our gymnastics facility. ... A: Neither option is proper. My summary of IRS regulations relating to 501(c)(3) booster organizations ... | |
| Motorcycle Club | 5/11/2011 |
| Q: I am the business manager for a motorcycle club in Central California. we are wanting to form a non ... A: Generally motorcycle clubs are organized as a 501(c)(7) recreational or social organization about ... | |
| Automatic Revocation, Reinstatement | 5/11/2011 |
| Q: Due to misinformation, I'm at risk of losing my 501c3 status granted in 2007. I have not ... A: See www.irs.gov/charities/article/0,,id=221600,00.html which is the IRS' "Automatic Revocation of ... | |
| tax deductibility | 5/11/2011 |
| Q: We have a 501c3 nonprofit which provides services to many disabled individuals. We get questions ... A: As to charitable deductions, see IRS Publication 526 "Charitable Donations" ... | |
| time of review of the application | 5/10/2011 |
| Q: I just would like to know how long does it take for IRS to review an application (average practice) ... A: I am assuming you are asking about the IRS process for the 1023 applications submitted. They take ... | |
| creating a 501 c) 3) from France | 5/10/2011 |
| Q: We are ruling a non profit organization under french law with humanitarian scope. We have some ... A: See www.irs.gov/pub/irs-tege/eotopick92.pdf starting on the bottom of page 4 under the heading "2. ... | |
| Library Coffee Shop operated by Friends of the Library | 5/10/2011 |
| Q: Friends of the Library, a 501c3 organization that supports public library services, has been given ... A: You are welcome. Certainly you would report any book sales as program service revenue if the ... | |
| Library Coffee Shop operated by Friends of the Library | 5/10/2011 |
| Q: Friends of the Library, a 501c3 organization that supports public library services, has been given ... A: The for-profit business is not taking title to the books and is simply passing funds received to ... | |
| Participant's Fundraising | 5/9/2011 |
| Q: Firstly, your answers and this message board are so insightful. My scenario: A volunteer for a ... A: Donations to 501(c)(3) organizations are generally deductible. However, when funding is given with ... | |
| Service revenue | 5/7/2011 |
| Q: We have a non-profit in which all service revenue has been paid from a contract grant. On 990ez ... A: Links to Form is through: www.irs.gov/pub/irs-pdf/f990ez.pdf and the instructions at: ... | |
| Baseball team TIN to open bank account | 5/5/2011 |
| Q: We are a new baseball team and need to open a bank account. Checks will be made out to the baseball ... A: If you don't expect donations to be deductible, then you can apply for EIN online at the IRS SS-4 ... | |
| Sponsorship via Non-Profit | 5/5/2011 |
| Q: If I have a non profit artist collective, can I ask for sponsorship for a band and have what a ... A: A company certainly would be able to deduct a donation to a 501(c)(3) organization even if it ... | |
| Sponsorship via Non-Profit | 5/5/2011 |
| Q: If I have a non profit artist collective, can I ask for sponsorship for a band and have what a ... A: I am assuming that you are referring to a 501(c)(3) organization, but first please confirm it is a ... | |
| Who gets the monies from fund raiser? | 5/5/2011 |
| Q: Members of a Club's basketball team held several dinner fundraisers at the club. The Club is ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Required Booster Club Membership | 5/5/2011 |
| Q: At the gym where our child trains, once you become part of team you are encouraged to join the ... A: If the fund is established to operate for many years, instead of simply for a few years to help a ... | |
| non-profit scholarship | 5/5/2011 |
| Q: I am a member of a 501(c)(3) organization - a booster club set up as a non-profit in Texas. ... A: A 501(c)(3) organization may be set up solely to grant scholarships or partially to grant ... | |
| Required Booster Club Membership | 5/4/2011 |
| Q: At the gym where our child trains, once you become part of team you are encouraged to join the ... A: If you are referring to a booster 501(c)(3) organization, that operation is not legal. My summary of ... | |
| Boosters at a "for profit" AND non profit gym | 5/4/2011 |
| Q: My daughter's gym in Ohio is for profit. However, they have established the "booster" portion as ... A: See www.irs.gov/pub/irs-tege/eotopica93.pdf starting on pages 11 "Private Facility Owners" which ... | |
| Loan arrangements between tax exempt organizations and UBIT | 5/4/2011 |
| Q: Sorry Harvey.The system didn't allow me the put a new information. so I re-wrote the question. The ... A: It may be taxable if your organization obtained funds by borrowing them. IRS Publication 598 "Tax on ... | |
| Loan arrangements between tax exempt organizations and UBIT | 5/4/2011 |
| Q: Sorry Harvey.The system didn't allow me the put a new information. so I re-wrote the question. The ... A: Ok. They are both 501(c)(3) organizations that are public charities. One may give funds to the ... | |
| Membership vs Directorship | 5/4/2011 |
| Q: I am starting a Theatre company and am considering a Membership structure. I don't have a clear ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Transfer of assets ofter non-profit closes | 5/4/2011 |
| Q: I have been told several times that when a non-profit goes "out of business" that they cannot sell ... A: I would need to know the subsection of IRC 501(c) under which the organization was incorporated. You ... | |
| Loan arrangements between tax exempt organizations and UBIT | 5/4/2011 |
| Q: Sorry Harvey.The system didn't allow me the put a new information. so I re-wrote the question. The ... A: I don't know how you determined by reading Publication 557 that the organizations are not public ... | |
| Re: Taxing volunteer time | 5/4/2011 |
| Q: I have a very unique situation to which I am trying to get a correct answer. I am a volunteer at our ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Re: Taxing volunteer time | 5/4/2011 |
| Q: I have a very unique situation to which I am trying to get a correct answer. I am a volunteer at our ... A: From what you wrote you have made what the IRS calls and "assignment of income". The U.S. church is ... | |
| 501(c)(3) rec league | 5/3/2011 |
| Q: There is a recreational sports league in out area that has taken an independent/travel team under ... A: It is not proper for a 501(c)(3) organization to have funds, either income or expenses, outside of ... | |
| 501(c)(3) rec league | 5/3/2011 |
| Q: There is a recreational sports league in out area that has taken an independent/travel team under ... A: I don't know what you mean by "umbrella". What you are referring to may be what is called by the IRS ... | |
| definition of a "mission society" | 5/3/2011 |
| Q: Greetings, Harvey. Thanks for your assistance. I am Exec Dir of One Door Ministries. We are a ... A: Good morning, Steve. An organization ordinarily files its notice by filing a properly completed ... | |
| Ioan arrangement between two tax exempt organization, UBIT | 5/3/2011 |
| Q: Our non profit-tax-exempt organization wants to help another tax exempt organization over 1 million ... A: It is not clear from what you wrote that both organizations are public charities, even though you ... | |
| affiliating non-profits under umbrella 501c3 | 5/2/2011 |
| Q: I have been working with a small animal group that is incorporated as a N/P in NJ, though the hands ... A: It appears that the group in Puerto Rico want to take advantage of the organization that already has ... | |
| Individual fundraising accounts | 5/2/2011 |
| Q: I have read numerous postings about 501(c)3 fundraising to defray individual costs and yet am having ... A: The IRS may have a problem with a 501(c)(3) organization allowing individuals to engage in sales ... | |
| Ioan arrangement between two tax exempt organization, UBIT | 5/2/2011 |
| Q: Our non profit-tax-exempt organization wants to help another tax exempt organization over 1 million ... A: The term "private organzation" is not what I need to know. I need to know which, if any, are ... | |
| Ioan arrangement between two tax exempt organization, UBIT | 5/2/2011 |
| Q: Our non profit-tax-exempt organization wants to help another tax exempt organization over 1 million ... A: I would need to know the subsection of IRC 501(c) under which each organization was incorporated. ... | |
| PASTORS LOVE OFFERING | 5/2/2011 |
| Q: Each month, we designate a Sunday as Pastors Love Offering day. In order for the offering given to ... A: They are not tax-deductible. As to charitable deductions, see IRS Publication 526 "Charitable ... | |
| Revocation of Non Profit Status | 4/30/2011 |
| Q: Is it true that a non profit organization can lose its non profit status because of failure to ... A: The IRS will not revoke exempt status because a nonprofit does not strictly adhere to bylaw items ... | |
| Non-profit | 4/29/2011 |
| Q: Is it possible to set up a 501(3)(c)(I'm in AZ) and then use those funds to benefit other charities ... A: Yes, there are many 501(c)(3) organizations that do not engage in their own charitable activities ... | |
| Stealing from a scholarship fund | 4/29/2011 |
| Q: I know of a family that holds a softball tournament annually, they claim it is to raise funds for a ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Loan agreement between tax exempt organizations and excess benefit | 4/29/2011 |
| Q: We are a non profit-tax exempt(501 c 3) organization and planning to get a loan in the amount of 1,5 ... A: Is that other tax exempt organization a 501(c)(3) organization that is a public charity? If not, let ... | |
| Filling Application 1023 late | 4/29/2011 |
| Q: If you file beyond the 27 month period is it better to try to fall within the exceptions and get ... A: You are welcome, Lynn, I have not seen any statistics as to the IRS abating the penalties, but I ... | |
| Filling Application 1023 late | 4/29/2011 |
| Q: If you file beyond the 27 month period is it better to try to fall within the exceptions and get ... A: You are welcome. I have not seen any statistics as to the IRS abating the penalties, but I have ... | |
| Filling Application 1023 late | 4/29/2011 |
| Q: If you file beyond the 27 month period is it better to try to fall within the exceptions and get ... A: Generally the option of accepting 501(c)(4) status is fine for the organization. "Organizations that ... | |
| fundraisers to benefit a 501(c)3 | 4/29/2011 |
| Q: I am writing because I would like to know if an individual wanted to hold a bake sale, wine tasting ... A: No problem. You don't have to apologize, Sophia, as I don't expect that most people will be reading ... | |
| fundraisers to benefit a 501(c)3 | 4/28/2011 |
| Q: I am writing because I would like to know if an individual wanted to hold a bake sale, wine tasting ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Volunteers or Compensated Workers? | 4/28/2011 |
| Q: In a 5013c corp(NYS volnteer fire department)is it legal to give flowers, candy, bonds and gift ... A: By members, I am assuming you are referring to persons who work for the volunteer fire department. ... | |
| Surplus of funds | 4/28/2011 |
| Q: I saw one of your answers regarding a surplus. I sit on a softball board and our league has over ... A: I am assuming that your league is a 501(c)(3) organization. I don't know which answer you have ... | |
| 501(c)(3) selling goods | 4/27/2011 |
| Q: I work for a 501(c)(3) that is registered in the US and also in Nicaragua as a non-profit. One of ... A: IRS Publication 598 "Tax on Unrelated Business Income of Exempt Organizations" at ... | |
| Re- financing Church Mortgage | 4/27/2011 |
| Q: We are going to re-fi the church mortgage, in so doing, we will have a closing. Do we have to apply ... A: Please note that certain enumerated denominations need to follow specific rules, which for each is ... | |
| Non-Profit By-law Amendments | 4/27/2011 |
| Q: I am newly elected President of a non-profit 501 (c)(3) corporation. Our by-laws have not been ... A: You may either replace the whole of the bylaws or change part. If you change just part, then that ... | |
| Booster for local rec dept swim team | 4/27/2011 |
| Q: Parents of our town's recreation department's swim team are incorporating and seeking 501(c)(3) ... A: No. As long as the participants are youth and the membership is open, then it would be treated by ... | |
| Re- financing Church Mortgage | 4/27/2011 |
| Q: We are going to re-fi the church mortgage, in so doing, we will have a closing. Do we have to apply ... A: Is the church a corporation? If so, was it incorporated under the Religious Corporation Law? If ... | |
| 501(c)(3) granting scholarships | 4/27/2011 |
| Q: We are a high school booster club, 501(c)(3) status is active, all parents are considered members. ... A: You are welcome. I suggest your organization not call it a scholarship but that you call it a ... | |
| 501(c)(3) granting scholarships | 4/27/2011 |
| Q: We are a high school booster club, 501(c)(3) status is active, all parents are considered members. ... A: Yes, it is not only legal, but it is favored by the IRS as showing your charitable nature. Harvey ... | |
| Financial disclousure | 4/26/2011 |
| Q: Harvey, upon becoming member of a 501c3 religious group, what rights does a member have in ... A: To Search State Corporations' Records http://ccfcorp.dos.state.fl.us/search.html and you will see ... | |
| Financial disclousure | 4/26/2011 |
| Q: Harvey, upon becoming member of a 501c3 religious group, what rights does a member have in ... A: There are two types of religious organizations according to the IRS treatment. One is a "church" ... | |
| Missions Trip - Donated Money | 4/25/2011 |
| Q: If money (cash) was donated to a 501(c)(3) missions ministry earmarked for an individual (without ... A: Your question was about a donation "earmarked for an individual (without expectation of a tax ... | |
| Missions Trip - Donated Money | 4/25/2011 |
| Q: If money (cash) was donated to a 501(c)(3) missions ministry earmarked for an individual (without ... A: Generally, donors give up any authority over donated items and funds, unless they had a specific ... | |
| Fundraising issues | 4/25/2011 |
| Q: Our youth sports organization is holding a voluntary fundraiser in which hoagies are sold for $6.50 ... A: If the sellers pay taxes on their gains then that would be legal. The IRS has written: ---Start of ... | |
| Do I need to change my non-profit status? | 4/23/2011 |
| Q: Greetings, my daughter and I formed a 501c(3) the first of 2010. We formed this for educational ... A: You are welcome. I hope you get back at least the amount that was stolen. As for changing ... | |
| Do I need to change my non-profit status? | 4/23/2011 |
| Q: Greetings, my daughter and I formed a 501c(3) the first of 2010. We formed this for educational ... A: I am assuming that your organization has received a determination letter from the IRS that it is ... | |
| Control of a 501c3 by a for-profit corporation | 4/22/2011 |
| Q: Can a for-profit corporation own or control a non-profit 501c3 entity? Are there conflicts of ... A: A nonprofit organization is not owned. It is, however, controlled by its Board of Directors and any ... | |
| Amending non-profit bylaws | 4/22/2011 |
| Q: We are a California 501(c)(3) and are revising our bylaws. Is it necessary to file the revised ... A: No. http://law.justia.com/codes/california/2009/corp.html starting at section 5002 is the ... | |
| Conflict of Interest | 4/22/2011 |
| Q: Is there a conflict of interest if the same board members of a 501c3 are board members/stockholders ... A: A conflict of interest is present whenever a director has a material personal interest in a ... | |
| Purchasing an existing 501c3 corp. | 4/22/2011 |
| Q: To set up and manage a non profit corp.; wastes lots of time and money--and you are not reaching ... A: As the work is going to be online, the corporation may be located in any state. There are ways to ... | |
| Salaries Percentage | 4/22/2011 |
| Q: There is a local non-profit here in Florida that has paid 88% of donations towards salaries/wages ... A: Yes, that raises eyebrows and people who are thinking about donating should check sites like ... | |
| preschool existing under church's umbrella | 4/21/2011 |
| Q: and thank you in advance. We have a preschool in our church that is part of us. It is considered a ... A: It appears that the preschool is not separately incorporated as it is using the church's EIN. The ... | |
| Board Member tax expemtion | 4/20/2011 |
| Q: If a board member is purchasing airline tickets to a board meeting, can they use our organizations ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Access to previous Board of Director meeting minutes | 4/20/2011 |
| Q: I recently joined as a Member of the Board of Directors of a 501(c)(3)organization in the State of ... A: The New York Not-for-Profit Corporation Law revised 2010 is available at: ... | |
| Access to previous Board of Director meeting minutes | 4/20/2011 |
| Q: I recently joined as a Member of the Board of Directors of a 501(c)(3)organization in the State of ... A: You are correct. For Director's Rights See http://bit.ly/kEelH which takes you to page 35 of a book ... | |
| Foundation Assets Charging Rent | 4/19/2011 |
| Q: I work for a non profit that has a separate foundation and operating entity. Both separate ... A: By "public 501 c 3", I am assuming that you are referring to a public charity 501(c)(3) ... | |
| Foundation Assets Charging Rent | 4/19/2011 |
| Q: I work for a non profit that has a separate foundation and operating entity. Both separate ... A: I would need to know the subsection of IRC 501(c) under which each organization was incorporated. ... | |
| 501(c) 3 Distribution of Funds | 4/19/2011 |
| Q: Our martial arts school has a amateur, youth team that attends a National Championship every year. ... A: Work for benefits is taxable as employment compensation. Such an operation would be what the IRS ... | |
| tax incentives for private owners renting to non-profit school? | 4/19/2011 |
| Q: Are there any tax incentives or credits available to private landlords who choose to rent their ... A: As to charitable deductions, see IRS Publication 526 "Charitable Donations" ... | |
| Disbursement conflicts | 4/18/2011 |
| Q: I want to establish a 501(c)(3) charity for scientific purposes which supports an international ... A: Simply that Board members are similar does not create what is called a conflict of interest. You ... | |
| Dissolution | 4/18/2011 |
| Q: What happens to intellectual property such as copyrighted material if a non profit votes to ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Coaches sitting on booster boards | 4/16/2011 |
| Q: Our school has recently started a booster club. In organizing this club, the coach has made the ... A: I am assuming that the Board has at least 3 unrelated members. Therefore, it is legal to have the ... | |
| Potential of loss of a 501(c)(3) Status | 4/16/2011 |
| Q: We are a non-profit community theatre. We have a board of directors. On our board we have a member ... A: I don't see any issue here that relates to a possible violation of IRS regulations for 501(c)(3) ... | |
| Non profit employees | 4/15/2011 |
| Q: I work for a non profit that is in a financial hardship. Our Director recently informed all managers ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Distribution of funds in foreign country (cont.) | 4/15/2011 |
| Q: I did read www.irs.gov/pub/irs-wd/0504031 last night but reviewed it again this morning at your ... A: Of course that quote you gave in the second paragraph only refers to distribution of funds to ... | |
| Team Funds | 4/15/2011 |
| Q: Good Afternoon - I have two non-profit organizations disputing funds. Organization (A) had 6 teams, ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Distribution of funds in foreign country | 4/15/2011 |
| Q: I am the coordinator for a small, US-based 501c3 public charitable organization that helps the poor ... A: Ok. I suggest then that you have a written contract with her detailing her use of the funds that you ... | |
| Distribution of funds in foreign country | 4/15/2011 |
| Q: I am the coordinator for a small, US-based 501c3 public charitable organization that helps the poor ... A: Ok. Next I will need to know whether you treat her as your employee or whether you treat her as an ... | |
| Distribution of funds in foreign country | 4/15/2011 |
| Q: I am the coordinator for a small, US-based 501c3 public charitable organization that helps the poor ... A: That revenue ruling is not applicable as you are not sending the funds to a person who is a ... | |
| Exempt Org/Non-profit Requirement | 4/14/2011 |
| Q: Our small nonprofit org has applied for exempt status under § 501(c)(3) and is now trying to ... A: The IRS would treat such a corporation as any other corporation and, therefore, it would be filing ... | |
| I have a Museum???? | 4/14/2011 |
| Q: Harvey Mechanic, My name is Phelan Chisolm of Nevada Industry Excellence, a university (UNLV) based ... A: Most grantmakers only want to give funds to public charities. If Mr. Caruso wants to form such a ... | |
| Laws Pertaining to Churches | 4/13/2011 |
| Q: We have had a disagreement with the elders in our church. We have had NO kind of event wherein there ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Fringe benefits for volunteers | 4/13/2011 |
| Q: As a 501 (C)(3) are we allowed to count fringe benefits for volunteers just as we count their ... A: I don't know what you mean by "counting". The word "counting" is not applicable in tax law. Also ... | |
| What is Considered Public Support? | 4/12/2011 |
| Q: I am creating a 501(c)(3) charitable non-profit (an animal rescue). This non-profit expects to have ... A: See www.irs.gov/pub/irs-pdf/p557.pdf starting on page 30 "Qualifying as Public Supported" a. In ... | |
| Fringe benefits for volunteers | 4/12/2011 |
| Q: As a 501 (C)(3) are we allowed to count fringe benefits for volunteers just as we count their ... A: It appears that you are referring to donations by individuals or companies that are given not to the ... | |
| severance or gifting as appreciation | 4/12/2011 |
| Q: Our pastor of 18+ years is leaving the church on good standings and the membership would like to ... A: The membership should, independent of the church, collect the funds. The funds should not be coming ... | |
| intellectual property: private vs organization | 4/11/2011 |
| Q: I have resigned from a 501 c 3 non-profit. I have taken many pictures both in the US and Kenya and ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Public Benefit Housing | 4/10/2011 |
| Q: We would like to buy a apartment building that, as people move out, be transition to those that work ... A: I do not see that as charitable or public benefit, as giving benefits to employees of 501(c)(3) ... | |
| Church rental property | 4/10/2011 |
| Q: My church has been left a small house. We are in a tourist area and would like to contract with a ... A: IRS Publication 598 "Tax on Unrelated Business Income of Exempt Organizations" at ... | |
| 501(c)6 Assets on Hand | 4/9/2011 |
| Q: Would this determination also apply to the assets on hand for a 501(c)6? I'm citing a ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Time constraint to use donated funds? | 4/8/2011 |
| Q: We have a fund set up where members can donate and in turn we use that for educational purposes, ... A: I am assuming from what you wrote to me that the organization is not a private foundation (you can ... | |
| 'selling' items to support a 501(c)(3) | 4/8/2011 |
| Q: I have recently been put on the board of directors for a non-profit community theater. Before a ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| MAXIMUM DOLLARS ON HAND | 4/7/2011 |
| Q: We are a non profit organization (not 501c3)How much money are we allowed to have on hand at the end ... A: There is no restriction for one year's accumulation of funds. If you do it for many years, then the ... | |
| Non-profit lease of for profit vehicle | 4/6/2011 |
| Q: Can a non-profit lease a vehicle from a for profit that is owned by the non-profit? Can the for ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Transfer 501c3 funds to 501c19 | 4/6/2011 |
| Q: We have both a 501c19 certified organization and a 501c3 organization under the auspices of our ... A: Your proposal is not feasible as the present 501(c)(3) organization, holding funds for charitable ... | |
| Transfer 501c3 funds to 501c19 | 4/6/2011 |
| Q: We have both a 501c19 certified organization and a 501c3 organization under the auspices of our ... A: I am confused, because in the last sentence you referred to a situation where the (c)(19) was simply ... | |
| Church subleasing building | 4/6/2011 |
| Q: Our church recently bought and renovated a portion of an old supermarket and now holds regular ... A: See page 9 of IRS Publication 598 "Tax on Unrelated Business Income of Exempt Organizations" at ... | |
| Can court appoint a free lawyer for poor non-profit organizations | 4/6/2011 |
| Q: I am associated with a non-profit organization, who are sued twice by a few people, after their ... A: I don't know of any right to be provided with free legal representation, except for criminal ... | |
| Obtain a legal non-profit status for my ministry without incorporating | 4/6/2011 |
| Q: Greetings! I am a bi-vocational Assist. Pastor of a Baptist church whom the Lord has led to start a ... A: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service ... | |
| Blood Banks | 4/6/2011 |
| Q: In reference to blood banks in New Jersey....are their financial records public knowledge?....if so ... A: You are welcome. You are right that the information is not of public knowledge. Right. at 1.B.4, ... | |
| Dissolution of a 501 (c) 3 - Assets | 4/5/2011 |
| Q: I am working with a company who is wanting to set up a non-profit organization. This organization ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Not Having 501(c)(3) | 4/5/2011 |
| Q: I am currently starting up my non-profit but I do not have my 501(c)(3). Is it illegal to start ... A: The IRS may take months to issue the exemption determination letter, but as long as you file your ... | |
| Booster Club Individual Accounts | 4/5/2011 |
| Q: Our Booster organization (all star cheerleading) is filling out paperwork to become a 501(c)(3). ... A: They are simply lucky that the IRS has not been auditing them. They are violating a basic principle ... | |
| Would it be possible to create a non-profit... | 4/4/2011 |
| Q: I would like to know if it is possible to turn a nationally competitive sports team into a ... A: In the leading case elucidating the purposes considered exempt under Sec. 501(c)(3), the Supreme ... | |
| Would it be possible to create a non-profit... | 4/4/2011 |
| Q: I would like to know if it is possible to turn a nationally competitive sports team into a ... A: The IRS code does not have any provision for a sports team to be a 501(c)(3) organization (which ... | |
| Leftover funds | 4/4/2011 |
| Q: If our youth sports league has funds left over at the end of the season is that considered profit? I ... A: It does not matter whether you call it a "surplus" or "profit". I have in my profile that this free ... | |
| Blood Banks | 4/4/2011 |
| Q: In reference to blood banks in New Jersey....are their financial records public knowledge?....if so ... A: As for New Jersey law on Open Records and Open Meetings See ... | |
| tax write-offs for donations of real estate | 4/3/2011 |
| Q: Can an owner sell a building to a qualified (501-c-3_ charity with a portion paid for in cash and a ... A: Yes. As to charitable deductions, see IRS Publication 526 "CharitableDonations" ... | |
| non-profit and stipends to board members and volunteers | 4/2/2011 |
| Q: We are a non-profit 501c3 in California. Can you give stipends to board members and volunteers to ... A: When you refer to "help pay for their travel expenses" you are referring to what the IRS calls ... | |
| Non-profit lease of for profit vehicle | 4/1/2011 |
| Q: Can a non-profit lease a vehicle from a for profit that is owned by the non-profit? Can the for ... A: I would need to know the subsection of IRC 501(c) under which the nonprofit organization was ... | |
| Scholarship Fund | 4/1/2011 |
| Q: I would like to start a scholarship fund for individuals for anyone pursuing higher education . What ... A: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service ... | |
| 501c3 Diaster Relief Fun Transfer to Foreign NGO | 4/1/2011 |
| Q: We are a 501c3 education/cultural charity organization. The mission does not include aid for ... A: 1. A 501(c)(3) organization may engage in any activities that are allowed by Section 501(c)(3) of ... | |
| In violation of 501c?? | 4/1/2011 |
| Q: This question comes from Illinois..Can an athletic club attaching itself to a high school be a 501c ... A: http://law.justia.com/illinois/codes/chapter65/2280.html has the Illinois General Not For Profit ... | |
| Requesting an audit of an Athletic Booster Club | 4/1/2011 |
| Q: I am a member of an athletic booster club where I believe there may have been fraud and/or ... A: You may certainly request or demand an audit, but the organization is not required to audit on your ... | |
| Band Booster Incentives | 3/31/2011 |
| Q: School District budgets $$$. Band charges annual Band Fees to students. Band Boosters and students ... A: You are welcome. When 501(c)(3) organization's grant scholorships, they must do so, following ... | |
| Non-Profit Expansion | 3/31/2011 |
| Q: I have a non-profit organization that I would like to take to a National Level, however I am unsure ... A: I am somewhat familiar with Boys & Girls Clubs of America. They have a website at: ... | |
| Form 1023 - date of formation vs. founding | 3/31/2011 |
| Q: I run a theater company that was founded four years ago, and has been run out of a separate ... A: The corporation has only been in existence since September of 2010 and that is what the IRS is ... | |
| Non-Profit Expansion | 3/31/2011 |
| Q: I have a non-profit organization that I would like to take to a National Level, however I am unsure ... A: I do not advise that you have only one entity (like one corporation) as then all of the national ... | |
| Band Booster Incentives | 3/31/2011 |
| Q: School District budgets $$$. Band charges annual Band Fees to students. Band Boosters and students ... A: My summary of IRS regulations relating to 501(c)(3) booster organizations is at: ... | |
| Non-Profit Expansion | 3/31/2011 |
| Q: I have a non-profit organization that I would like to take to a National Level, however I am unsure ... A: Generally we arrange such affiliations by not only service mark licensing but also by contracts with ... | |
| Board Members | 3/30/2011 |
| Q: I would like to know if someone that is married to an emplyoee of the Gym or to a coach can be on ... A: Most states, and the IRS, would object if the Board was controlled by persons who are related by ... | |
| Church Employee Minimum Wage | 3/29/2011 |
| Q: Is a church required to pay minimum wage for custodial services, or can we "trade out" health ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Contribution Not Voluntary | 3/29/2011 |
| Q: My children attend a private school and their sports teams occasionally make trips that are beyond a ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| operating a child care withing a 501C | 3/29/2011 |
| Q: I would like to know if it is legal to run a privately owned for- profit, with own tax ID# child ... A: A 501(c)(3) organization like a church may lose its exemption if it gives too much private benefits. ... | |
| 501c3 | 3/28/2011 |
| Q: I just became the President of the gay and lesbian center in Springfield Missouri. We have a Pride ... A: It appears that the fictitious name is registered to your organization, which I will assume is a ... | |
| 501c3 participation in an event? | 3/28/2011 |
| Q: Can a 501c3 participate in an event put on by a non 501c3 for a different 501c3. ALL funds raised ... A: As long as the 501(c)(3) organization does not benefit the non-exempt organization, it may ... | |
| How does a 501c3 give a donation to a foreign person? | 3/27/2011 |
| Q: Our church wants to give a donation to a foreign person in Japan due to the disaster there. Are we ... A: See www.irs.gov/pub/irs-wd/0504031.pdf for details about international grants to and international ... | |
| 501(c)3 contributions | 3/26/2011 |
| Q: I am founder and CEO for fiscally sponsored 501(c)3. Our fund-raising does not cover all our ... A: The IRS uses the phrase "fiscal sponsor" only a few times as we can see by a Google search: ... | |
| Re: Mandated fundraising | 3/26/2011 |
| Q: Another person asked the question about mandated fundraising with the option of a buyout. I have a ... A: I don't know which of my previous answers you are referring to, but if a Little League has fees and ... | |
| Swim Club Question | 3/25/2011 |
| Q: Over the last couple of days you have answered some questions regarding a 'parent run' not for ... A: It appears that you have read some of my previous responses. As I wrote earlier, I would be willing ... | |
| Forming a non-profit to raise money for other non-profits | 3/25/2011 |
| Q: I'm trying to form a non-profit that will raise money to donate to other charities (as opposed to ... A: I would need to see the details of your budget in order to advise you that you do not have more than ... | |
| Forming a non-profit to raise money for other non-profits | 3/25/2011 |
| Q: I'm trying to form a non-profit that will raise money to donate to other charities (as opposed to ... A: The IRS does not generally act in any way close to what you describe. They do, however, send out a ... | |
| Member Benefits & Retention | 3/25/2011 |
| Q: I've read many of your earlier Q&A articles regarding inurement and private benefits regarding ... A: I don't believe that it seems that I have written that "the only funds usable for the benefit of ... | |
| 501c3 bankrupcy | 3/24/2011 |
| Q: My organization is considering bankruptcy or a merger. If we declare bankrupcy, can we reorganize ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| processing city expense funded contracts | 3/24/2011 |
| Q: we are a 501c non profit and would like to process city expense funded contracts...what is that and ... A: I would need to know the subsection of IRC 501(c) under which the organization was incorporated. You ... | |
| Swim Club Members and by-laws New York | 3/24/2011 |
| Q: You may remember a recent post regarding the issue, but I have only two more questions: Our by-laws ... A: 1. That section is found at: http://law.justia.com/codes/new-york/2010/npc/article-7/701/ and the ... | |
| Missionary Support | 3/24/2011 |
| Q: The church missions department is interested in becoming a “sending agency” for associate ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Can the Homeowner's Overrule the HOA Board by Majority of votes? | 3/24/2011 |
| Q: I live in a rural area west of Houston, Texas. We have a large subdivision that was intended for ... A: I have in my profile that this free forum is only for relevant federal exempt issues of 501(c)(3) ... | |
| Family foundation donation to 501(c)(3) | 3/23/2011 |
| Q: My partner and I run a 501(c)(3). My partner's mother serves on our board of directors. The mother ... A: Is your 501(c)(3) organization a public charity? If it is then there is no problem with a family ... | |
| Boosters | 3/23/2011 |
| Q: Can a non-profit Booster Club give money to a non-profit high school PTA group? ANSWER: I am ... A: Is the booster organization incorporated? If so, in what state? Does the club have bylaws? Has ... | |
| Mileage reimbursement for founder | 3/23/2011 |
| Q: Mechanic, I am a founding officer and member of the board for a 501(c)3 dog rescue. I am also the ... A: The charitable rate of 14 cents only refers to unreimbursed expenses. Many people are confused ... | |
| Selling Book on Amazon.com | 3/23/2011 |
| Q: We are a 501c3 public charity providing undergraduate education in the US for war-displaced students ... A: You may certainly sell such a book as it appears that the gross income will result in less than 5% ... | |
| Profit Sharing with a for profit | 3/23/2011 |
| Q: As a gymnastics parents organization, are we allowed to share the profits of a meet that is hosted ... A: Revenue Ruling 98-15 www.unclefed.com/ForTaxProfs/irs-drop/1998/rr-98-15.pdf on the bottom of pdf ... | |
| Non Profits Taking a Fee for Raising Funds | 3/23/2011 |
| Q: Can a 501(c)(3) raise funds for a for profit entity that is carrying out the 501(c)(3)'s purpose and ... A: I was not referring to the amount of the funds that the 501(c)(3) organization raises that it does ... | |
| College student body organizations | 3/23/2011 |
| Q: I have a question pertaining to a college student body organization (religious based), which is part ... A: Note that the donor may not receive a deduction when that same donor decides who is to receive the ... | |
| Non Profits Taking a Fee for Raising Funds | 3/23/2011 |
| Q: Can a 501(c)(3) raise funds for a for profit entity that is carrying out the 501(c)(3)'s purpose and ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Convert 501(c)(4) to a for-profit entity | 3/23/2011 |
| Q: Is it possible to convert a 501(c)(4) to a for profit entity. If so, what must be done and how are ... A: 501(c)(4) organization about which the IRS writes at: www.irs.gov/irm/part7/irm_07-025-004.html are ... | |
| Private club parent organization formation | 3/23/2011 |
| Q: Can I start a parent organization in NY for the main purpose of making profits for the organization ... A: A 501(c)(3) organization may not be established to benefit a for-profit entity, but may be ... | |
| Cemetery | 3/23/2011 |
| Q: I sit on the board of directors for a cemetery in Michigan. We have invested our perpetual care ... A: You are welcome. www.irs.gov/irm/part7/irm_07-025-013.html is some IRS information about 501(c)(13) ... | |
| Church an umbrella for member ministries | 3/22/2011 |
| Q: I am a pastor of a 501c3, non-profit church in PA. Can the church's 501c3 status serve as an ... A: You are welcome. I have in my profile that this free forum is only for general questions relating ... | |
| Boosters | 3/22/2011 |
| Q: Can a non-profit Booster Club give money to a non-profit high school PTA group? A: I am assuming both groups are 501(c)(3) organizations that are not private foundations. Then the ... | |
| Swim club by-laws and member votes | 3/22/2011 |
| Q: My daughter is on a parent run non profit competitive swim club in New York State. Our Board of ... A: Ok, it appears that you are now writing that the version of the bylaws that first had the provision ... | |
| Swim club by-laws and member votes | 3/22/2011 |
| Q: My daughter is on a parent run non profit competitive swim club in New York State. Our Board of ... A: You wrote, "I do not know who originally adopted the bylaws, but a meeting was held back in August ... | |
| Church Financial Disclosure | 3/22/2011 |
| Q: What are the legal rights of a church member regarding access to church financial information, ... A: Starting at Louisiana Revised Statutes §12:201 is the Louisiana Nonprofit corporation law ... | |
| Cemetery | 3/22/2011 |
| Q: I sit on the board of directors for a cemetery in Michigan. We have invested our perpetual care ... A: Generally the Directors of a Nonprofit Corporation are required to invest the corporation's funds in ... | |
| one time fundraiser for high school student senior year Project | 3/22/2011 |
| Q: I am the proud mentor of 2 High School Juniors during their senior year project. A tradition of this ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Church Financial Disclosure | 3/22/2011 |
| Q: What are the legal rights of a church member regarding access to church financial information, ... A: Generally churches do not require access to such information. Most churches do not file form 990s ... | |
| Church an umbrella for member ministries | 3/22/2011 |
| Q: I am a pastor of a 501c3, non-profit church in PA. Can the church's 501c3 status serve as an ... A: A fictitious name does not mean that a entity is formed. You are still an individual as to the IRS. ... | |
| Church an umbrella for member ministries | 3/22/2011 |
| Q: I am a pastor of a 501c3, non-profit church in PA. Can the church's 501c3 status serve as an ... A: What you are referring to is called by the IRS "group exemption" . Group Exemption is discussed ... | |
| donations | 3/21/2011 |
| Q: can a church with a 501c3 specify a dollar when asking for donation A: A church or any other 501(c)(3) organization may demand a certain minimum donation from someone, but ... | |
| Swim club by-laws and member votes | 3/21/2011 |
| Q: My daughter is on a parent run non profit competitive swim club in New York State. Our Board of ... A: I would need to see the articles of incorporation and bylaws to determine what is meant by a club ... | |
| spliting off ambulance service | 3/21/2011 |
| Q: Can our NYS town Fire District now the present owner of our ambulances transfer the ownership of ... A: The New York Not-for-Profit Corporation Law revised 2010 is available at: ... | |
| A M Turing Award by ACM; Intel Funds 1/4 Mil. | 3/21/2011 |
| Q: I nominated a computer pioneer for A M Turing Award. He did not receive the award funded by Intel. ... A: Generally, nonprofit organizations may have confidential meetings. ACM is located in New York. ... | |
| spliting off ambulance service | 3/21/2011 |
| Q: Can our NYS town Fire District now the present owner of our ambulances transfer the ownership of ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Credit cards for Non-profits? | 3/21/2011 |
| Q: Our non-profit (501c3) swim team is considering updating our bylaws to make it possible for the ... A: A credit card makes certain types of purchases so much easier that business, whether for-profit or ... | |
| Designated funds | 3/20/2011 |
| Q: I attend this church that is in a fight. So I did not want my tithes spent on a lawyer, but to be ... A: No, they don't have a right to use it for other purposes. However, if they refuse to refund you the ... | |
| College scholorship fund-High School Booster Club | 3/20/2011 |
| Q: Our High School Dance Team Booster Club is interested in starting a scholarship fund for the Seniors ... A: You need advance approval from the IRS for your method of giving scholarships if you want assurance ... | |
| Legal Defense Fund | 3/20/2011 |
| Q: We recently started a non –profit(status pending) in NY. In our mission statement, we said that we ... A: You definitely need to advise the IRS that you want to amend your application for exemption. As for ... | |
| Legal Defense Fund | 3/20/2011 |
| Q: We recently started a non –profit(status pending) in NY. In our mission statement, we said that we ... A: It is not clear from what you wrote whether you have your state incorporation pending or your ... | |
| 501 C3 Youth Travel Softball Team | 3/19/2011 |
| Q: We live in the state of Florida. My daughter fundraised money this fall for herself as part of a ... A: That first softball team was allowing individuals to collect for their own benefit without paying ... | |
| 501 C3 Youth Travel Softball Team | 3/19/2011 |
| Q: We live in the state of Florida. My daughter fundraised money this fall for herself as part of a ... A: Their claim is not valid. However, the IRS may have a problem with a 501(c)(3) organization allowing ... | |
| organizing nonprofit benefit events | 3/19/2011 |
| Q: If an individual is organizing a benefit for our 501(c)(3) charitable nonprofit, and she solicits ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Donations from pools of individuals | 3/18/2011 |
| Q: I am the Treasurer of a 501(c)(3) organization. We recently received a single donation from a group ... A: In Davis v. United States, 495 U.S. 472 (1990), the Supreme Court provided guidance for the first ... | |
| can an incorporated hockey booster club use the EIN of a youth hockey organization | 3/18/2011 |
| Q: For many years our High School Hockey team raised money through a "booster club". the club was not ... A: www.irs.gov/businesses/small/article/0,,id=98011,00.html has: "You will be required to obtain a new ... | |
| Renting space owned by a non-profit | 3/17/2011 |
| Q: If our non-profit, religious school has a building that is too big for us alone, can we rent part of ... A: See IRS Publication 598 "Tax on Unrelated Business Income of Exempt Organizations" at ... | |
| Loans from members to 501(c)(3) | 3/17/2011 |
| Q: we are thinking about soliciting no interest loans/low interest loans from members so that we can ... A: The previous questioner had asked "Is it permissible for a private individual to loan money at no ... | |
| Loans from members to 501(c)(3) | 3/17/2011 |
| Q: we are thinking about soliciting no interest loans/low interest loans from members so that we can ... A: Please send me the url for that earlier posting of mine and then I will respond. I did a search of ... | |
| Church nonprofit | 3/17/2011 |
| Q: Does the government provide an exempt status letter to 508 as the 501. Is there a catch? Must you ... A: You have asked a question about section 508, which starts out "(a) New organizations must notify ... | |
| Loans from members to 501(c)(3) | 3/17/2011 |
| Q: we are thinking about soliciting no interest loans/low interest loans from members so that we can ... A: The IRS does not have any specific rules about 501(c)(3) organizations accepting loans from members ... | |
| Followup on donating to foreign for-profit | 3/16/2011 |
| Q: For some reason, the email did not come to me so I found the answer on your section of the website. ... A: Now you are asking about giving funds to a foreign for-profit entity. --- Start of Excerpt --- A ... | |
| 501(c)3 Orginization | 3/16/2011 |
| Q: Can a 501(c)3 corporation donate to a 501(c)4 Corporation? A: No. Internal Revenue Code section 501(c)(3) which is available at: ... | |
| mission society per IRS Pub 557? | 3/15/2011 |
| Q: Myself and two friends are the founding board members of a church. Now we are considering doing some ... A: See IRS Publication 557 "Tax Exempt Status for Your Organization" available at: ... | |
| high school booster club | 3/15/2011 |
| Q: A highschool cheer squad had an account that they called a "school booster club". It was never ... A: The school appears to have allowed the coach to misrepresent the nature of the account. Also the ... | |
| mission society per IRS Pub 557? | 3/15/2011 |
| Q: Myself and two friends are the founding board members of a church. Now we are considering doing some ... A: You have your choice to keep a missionary organization as part of the present church or to spin it ... | |
| high school booster club | 3/15/2011 |
| Q: A highschool cheer squad had an account that they called a "school booster club". It was never ... A: Was the account one of the school's accounts? In other words, does the account have the EIN ... | |
| Fiscal Sponsorship of Charitable Project | 3/15/2011 |
| Q: I have an idea for a charitable project that I would like to run, in which my LLC would be the ... A: The IRS uses the phrase "fiscal sponsor" only a few times as we can see by a Google search: ... | |
| 501(c)(3) sells real estate to employee | 3/15/2011 |
| Q: What are the issues related to the sale by a 501(c)(3) charity of a house it owns to an employee? ... A: The board of the 501(c)(3) organization only should consider how to achieve the most value for the ... | |
| mileage reimbursement for volunteers acting in place of employees | 3/12/2011 |
| Q: As volunteers for a 501(c)3, we incur mileage performing duties that "substitute" for employees. If ... A: Yes, volunteers who are not independent contractors can be reimbursed at the business mileage rate. ... | |
| Selling eBooks as a Corporate Sole | 3/12/2011 |
| Q: Can a Corporate Sole, which is a NPO but not a 501c-3, sell educational products, such as eBooks ... A: No, not unless the corporation sole has been organized as a 501(c)(3) organization (with IRS ... | |
| Separating a 501(c)(3) Non-Profit | 3/12/2011 |
| Q: Both of your assumptions are correct. The current organization is incorporated and there is only ... A: As there is presently only one corporation, you would first establish with the state a new nonprofit ... | |
| Separating a 501(c)(3) Non-Profit | 3/12/2011 |
| Q: Our 501(c)(3) non-profit organization would like to take one of the programs under its umbrella and ... A: Don't' use the word "umbrella" or the word "parent" unless you are referring to two different ... | |
| Separating a 501(c)(3) Non-Profit | 3/12/2011 |
| Q: Our 501(c)(3) non-profit organization would like to take one of the programs under its umbrella and ... A: You are welcome. That form 8718 is submitted along with an application for group exemption or an ... | |
| Separating a 501(c)(3) Non-Profit | 3/12/2011 |
| Q: Our 501(c)(3) non-profit organization would like to take one of the programs under its umbrella and ... A: The IRS has a procedure called "group exemption" and they discuss it starting on the bottom of the ... | |
| 501(c)3 - 'transfer' | 3/11/2011 |
| Q: I read your answer just now about not being able to transfer an existing 501(c)3 organization to ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Reporting donations as income | 3/11/2011 |
| Q: My husband and I will be working in China as English teachers this fall as part of a non-profit ... A: Sorry. http://codes.lp.findlaw.com/uscode/26/A/1/B/III/102 should work. As for your question ... | |
| Reporting donations as income | 3/11/2011 |
| Q: My husband and I will be working in China as English teachers this fall as part of a non-profit ... A: 1. I am assuming that you are both US citizens. All of your worldwide income is reportable to the ... | |
| selling a 501c3 | 3/11/2011 |
| Q: can i sell my assets of a 501 to another 501, close up and recoup monies for years of building the ... A: Nonprofits arrange salaries in the year of the work and before the work. It may not give funds to ... | |
| can we buy a condo as an office? | 3/11/2011 |
| Q: Can a 501(c)3 purchase a condo (in the organization's name) to use as an office? We have a ... A: I don't know why you wrote that the 501(c)(3) organization may not hold legal title to the condo. ... | |
| Sponsorship 'transfers'? | 3/10/2011 |
| Q: I really didn't know where else to look for this information. I recently took a Board position with ... A: Your organization needs to find out whether it gave him a donation acknowledgment before it gives ... | |
| Sponsorship 'transfers'? | 3/10/2011 |
| Q: I really didn't know where else to look for this information. I recently took a Board position with ... A: It was improper for the 501(c)(3) organization to call it anything other than dues. But now the ... | |
| non for profit charitable donations | 3/10/2011 |
| Q: Are non-profit organizations in New York State required by law to make donations to other ... A: I would need to know the subsection of IRC 501(c) under which the organization was incorporated. You ... | |
| Sponsorship 'transfers'? | 3/10/2011 |
| Q: I really didn't know where else to look for this information. I recently took a Board position with ... A: The father paid his daughter's dues and the 501(c)(3) organization is not concerned where those ... | |
| c6 subsidiary | 3/10/2011 |
| Q: Yes sir, as a c6 we (the parent) pay sales tax. A: Sorry, I should have written that I was referring to to federal income taxes not to sales tax, but ... | |
| 501c6 subsidiary | 3/10/2011 |
| Q: Can a 501c6 organization form a subsidiary and/or wholly owned subsidiary? ANSWER: A subsidiary may ... A: Originally you wrote, "Can a 501c6 organization form a subsidiary and/or wholly owned subsidiary?" ... | |
| 501c6 subsidiary | 3/10/2011 |
| Q: Can a 501c6 organization form a subsidiary and/or wholly owned subsidiary? ANSWER: A subsidiary may ... A: First I would need to know whether the subsidiary is going to be an exempt organization, and, if so, ... | |
| 501c6 subsidiary | 3/10/2011 |
| Q: Can a 501c6 organization form a subsidiary and/or wholly owned subsidiary? A: A subsidiary may be formed. A subsidiary in the nonprofit context means that the parent ... | |
| Use of donations to USA nonprofit in other country | 3/10/2011 |
| Q: This question relates to the following paragraph in the IRS tax code: A section 501(c)(3) ... A: I did use that paragraph: --- Start of Excerpt --- A section 501(c)(3) organization will not ... | |
| non-profit law | 3/9/2011 |
| Q: What is the maximum amount a non-profit may have on hand? Can you please provide a reference. ... A: I am assuming from what you wrote to me that the organization is not a private foundation (you can ... | |
| team fundraising | 3/9/2011 |
| Q: Mechanic: We have a booster club that is a 501c3 supporting our cheerleaders. One of the teams ... A: The IRS does not grant exemption to an organization nor does it allow an organization to maintain ... | |
| Out-of-State Nonprofit | 3/9/2011 |
| Q: This is a two-part1) I live here in California, but I want to register my nonprofit in the State of ... A: You can register in Florida but you will need then a Florida registered agent. It appears you want ... | |
| designated giving | 3/9/2011 |
| Q: I know that it is not tax deductible for someone to make a check payable to the church and in the ... A: It is not unlawful to give a donation that is designated, as long as the church does not give the ... | |
| Can a 501(c)3 organization endorse a ballot measure? | 3/9/2011 |
| Q: Our 501(c)3 organization has been asked to lend a statement of support to a ballot measure coming up ... A: As long as an exempt 501(c)(3) organization's total lobbying activities for legislation are less ... | |
| 501C3 selling items | 3/8/2011 |
| Q: I work for a union that is 501C3. We have hats, mugs, shirts, bags that we want to sell to our ... A: As the amounts that you expect are less than 1% of your total income, then the IRS would consider ... | |
| 501C3 selling items | 3/8/2011 |
| Q: I work for a union that is 501C3. We have hats, mugs, shirts, bags that we want to sell to our ... A: I don't know why you are so concerned that you not show even a minimal surplus on the particular ... | |
| Salary Disclosure Non Profit | 3/8/2011 |
| Q: I work for a non profit 501 (3c) made up of a board of 13. We have 85 direct members that pay us ... A: Unless the articles of incorporation, bylaws, or employment contract specify otherwise, officers ... | |
| Opening Branch Overseas | 3/7/2011 |
| Q: We are a 501c3 org, established in the US. We are currently starting an extension of our ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| receipts for use of "entire facility" | 3/7/2011 |
| Q: We have been told in the past that a building owner is not allowed to have a deduction for donating ... A: a. No. As to charitable deductions, see IRS Publication 526 "Charitable Donations" ... | |
| travel sports 501's deductions if son is on team | 3/7/2011 |
| Q: can we (parents) make a tax deductable donation to a travel sports org if our son is on the team and ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Scholarship to needy athlete (not for college) | 3/7/2011 |
| Q: Our high school varsity team travels to out of town tournaments pre-season. Some athletes struggle ... A: The IRS only refers to Scholarships in the context of educational purposes. You can see that in the ... | |
| 501c3 entity selling retail | 3/6/2011 |
| Q: We have a 501C3 organization and would like to sell imported goods in a store that would benefit the ... A: Internal Revenue Code section 501(c)(3) which is available at: http://pages.citebite.com/w8p5e1ayxjv ... | |
| Selling assets of a 501c3 | 3/6/2011 |
| Q: We have a 501c3 California public benefit Corporation that has sold 20 acres of it's assets for 1 ... A: http://law.justia.com/codes/california/2009/corp.html starting at section 5002 is the California ... | |
| employee sky miles | 3/5/2011 |
| Q: If an employee is required to travel for work,and the cost of travel is born by the non profit, ... A: Either way is fine. I work on legal issues and it is not a legal issue and I don't know how ... | |
| 501c3 entity selling retail | 3/5/2011 |
| Q: We have a 501C3 organization and would like to sell imported goods in a store that would benefit the ... A: Goodwill sells donated goods. Other goods would be called unrelated business. IRS Publication 598 ... | |
| Board member requirements | 3/5/2011 |
| Q: How many board members are required in New York State in order to run a 501c rescue legally? Thank ... A: The New York Not-for-Profit Corporation Law revised 2010 is available at: ... | |
| Write off rent give back to a charity | 3/4/2011 |
| Q: I understand the basic issue of Partial Interest in Property rule as defined on page 9 of IRS Pub ... A: You may not take a deduction for the contribution if it is based upon an agreement with Charity XYZ. ... | |
| 501(c) 3 for amateur athletic organization | 3/4/2011 |
| Q: Per Publication 557 page 28 Qualified amateur sports organization (1) 'exclusively to foster ... A: You did not present any facts to support a charge of inurement. Inurement (benefits to insiders) ... | |
| A new 501c3 using a fiscal agent | 3/4/2011 |
| Q: Is it legally possible and/or advisable for a new 501c3, which just received its IRS determination ... A: A new 501(c)(3) organization may contract with other 501(c)(3) entities to work with. I do not, ... | |
| 501(c) 3 for amateur athletic organization | 3/4/2011 |
| Q: Per Publication 557 page 28 Qualified amateur sports organization (1) 'exclusively to foster ... A: 1. The assets must be transferred to a 501(c)(3) organization unless the revocation was retroactive ... | |
| Dance Competition Team Tax Exempt | 3/4/2011 |
| Q: We are trying to figure out how to create a tax exempt organization for a dance competition team at ... A: If the team members are below the age of 19 then they may organize what the IRS calls a 501(c)(3) ... | |
| subordinate status | 3/4/2011 |
| Q: In relationship to a school district and a supporting booster club. Can the booster club use the ... A: If the school district allows a booster organization to use its EIN (Employer Identification Number, ... | |
| 501(c) 3 for amateur athletic organization | 3/4/2011 |
| Q: Per Publication 557 page 28 Qualified amateur sports organization (1) 'exclusively to foster ... A: 1. A new activity that does has an activity that is more than an insubstantial part of its ... | |
| Gymnastics booster 501(c)(3) | 3/4/2011 |
| Q: If a gymnastics booster club is denied 501(c)(3) status or doesn't seek it, is there a non-profit ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| suspicious non profit | 3/4/2011 |
| Q: Public charities whose annual gross receipts are normally not more than $5,000 may be treated as ... A: It appears that you found that first paragraph from one of my earlier answers. For the benefit of ... | |
| changing a non-profit to a for profit | 3/4/2011 |
| Q: Can a 501c-3 change from non-profit to for profit? A: Only when the state has a procedure for the assets of the nonprofit to first be given to charitable ... | |
| selling a 501c3 | 3/4/2011 |
| Q: Can you sell a 501c3 to another 501c3? What can you do if you can't sell and need to liquify? A: A 501(c)(3) organization is not owned and, therefore, it may not be sold. However, the board of ... | |
| Selling food products | 3/4/2011 |
| Q: I am currently working for a non-profit home that houses and supports women as they transition out ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Community Foundation and "Pass Through Funds" | 3/3/2011 |
| Q: Are donations to one of these Pass Through Funds tax deductible? It feels like practically every ... A: Pass through funds to public charities are allowed as conduits. The problem would be if a 501(c)(3) ... | |
| Non Profit Baseball/Softball assoc. Financials | 3/3/2011 |
| Q: I am currently in the process of trying to figure out where all the money is going for our Community ... A: If a nonprofit has received IRS exemption determination or files annual returns (Form 990) with the ... | |
| proxy voting | 3/2/2011 |
| Q: Our Articles of Incorporation reads: "No member may transfer his membership or any right arising ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Forms of reimbursement for nonprofit volunteers | 2/28/2011 |
| Q: Does it matter what form mileage reimbursement for volunteers takes? Would it be possible to ... A: The form does not matter. Your assumption is not correct. The charitable rate of 14 cents only ... | |
| changing MD non-profit's name | 2/28/2011 |
| Q: How does one go about changing the name of a non-profit in Maryland? I obtained a form from the MD ... A: I am assuming the nonprofit organization is a corporation. It will first need to amend its ... | |
| Returned donations | 2/28/2011 |
| Q: This past year (2010) we returned cash donations to a donor that had been given in 2005. How do we ... A: That is a negative to be subtracted from your other contribution incomes of 2010. Part I, line 8 is ... | |
| booster clubs | 2/27/2011 |
| Q: under $25,000.00 can a non profit booster club(no monies to any board members, nor coaching staff), ... A: I don't know what you mean by a "tax benefit" for the booster organization. I was assuming, from ... | |
| booster clubs | 2/27/2011 |
| Q: under $25,000.00 can a non profit booster club(no monies to any board members, nor coaching staff), ... A: Who is going to be getting the "tax benefit" that you are asking about? After you give me that ... | |
| travel reimbursements | 2/27/2011 |
| Q: We have a 501(c)(3) and 501(c)(6) organization. I am trying to find the IRS reg that states that ... A: The IRS rule for what nonprofits may spend money on is similar to the standard that the IRS uses ... | |
| donations to charities | 2/27/2011 |
| Q: a relative of mine suffering from paranoia donated almost $170,000.00 to 3 separate charities after ... A: He can request the donations back from the charities, explaining his situation. Other than that, ... | |
| Mileage Reimbursement | 2/26/2011 |
| Q: Here is the question. I work for a for profit company, I get reimbursed for mileage at .51/mile. ... A: The federal mileage rate for reimbursements for 2011 is 51 cents. ... | |
| NPO ticket donations to other NPO's | 2/26/2011 |
| Q: I am the Box Office Manager for a symphony Orchestra. I am trying to write new policies and ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Setting up a Bank account for soccer team | 2/25/2011 |
| Q: I am the new treasurer for a competitive soccer team. This is a brand new team. I was told to open ... A: The IRS explains that, when applying for the Employer Identification Number, the club may check the ... | |
| Rental Income from a Church - CA | 2/25/2011 |
| Q: We recently outgrew our church building. We rented a new space and now plan to rent out our empty ... A: See page 9 of www.irs.gov/pub/irs-pdf/p598.pdf wherein we see "Rents from real property... are ... | |
| 501(c)3 - Softball Organization | 2/25/2011 |
| Q: I have researched your opinion on parents being able to deduct fees and dues for their daughter who ... A: By benefit, the IRS also refers to items that the family would otherwise need to pay for. If a ... | |
| Required Participation Booster Clubs | 2/25/2011 |
| Q: As a condition of participation in a specific sport, can the school require the parents to join (and ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Robert's Rules of Order - Elections | 2/25/2011 |
| Q: Can a challenge be made regarding the ineligibility of an officer elected to an officer position ... A: That third phrase that is in the bylaws is not the standard way to refer to the use of the Robert's ... | |
| Robert's Rules of Order - Elections | 2/25/2011 |
| Q: Can a challenge be made regarding the ineligibility of an officer elected to an officer position ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Band Boosters | 2/24/2011 |
| Q: I recently volunteered to coordinate my daughters band trip. It is a school sponsored activity. I ... A: See page 13 of www.irs.gov/pub/irs-pdf/p3833.pdf starting on the middle of pdf under the heading ... | |
| Umbrella | 2/24/2011 |
| Q: You answered the question about umbrellas or group exemptions by giving the page 6 right column ... A: What you are referring to is called by the IRS "group exemption" . Group Exemption is discussed ... | |
| booster club questions | 2/24/2011 |
| Q: . I've recently joined the board of a non-profit allstar cheerleading booster club. I am not ... A: You and your child can sell candles but then the profits are taxable. However, the: has written: ... | |
| 501c3 | 2/24/2011 |
| Q: i want to start a ministry that includes a Christian club, record label, TV show and a church. i ... A: In the leading case elucidating the purposes considered exempt under Sec. 501(c)(3), the Supreme ... | |
| Donation | 2/24/2011 |
| Q: We received a $5,000 donation from a private family foundation, made at the request of the family. A ... A: Because the change was requested in a subsequent year, I suggest that the 501(c)(3) organization to ... | |
| volunteer incentives | 2/24/2011 |
| Q: Mr. Mechanic, As I understand 'volunteer' needs not requesting or excepting money or incentives for ... A: You are welcome. You asked earlier about gifts to volunteers. Reimbursements are not considered ... | |
| Donation | 2/24/2011 |
| Q: We received a $5,000 donation from a private family foundation, made at the request of the family. A ... A: As to charitable deductions, see IRS Publication 526 "Charitable Donations" ... | |
| volunteer incentives | 2/24/2011 |
| Q: Mr. Mechanic, what if any incentives can be given to a volunteer. We have a non-profit volunteer ... A: ...Wage and Hour Opinion Letter FLSA2005-51 contains a discussion of what constitutes a nominal fee ... | |
| Mileage Reimbursement | 2/24/2011 |
| Q: I am working for a non-profit organization. I travel to two counties and visit families in their ... A: The amount of the reimbursement is an element of your employment contract with the organization. ... | |
| Day Care within a Church | 2/23/2011 |
| Q: Someone has approached our church with the proposition of running a child care center within the ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Churches renting their space out to another businessq | 2/23/2011 |
| Q: Can a church rent out their space for another individual to use, if that person is making a profit? ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| charitable limited partnerships | 2/23/2011 |
| Q: What do you think of Charitable Limited partnerships or charitable FLP where the charity holds ... A: This appears to be a duplicate, but I will answer again. It is good that the organization is a ... | |
| UBIT vs substantially related | 2/23/2011 |
| Q: The example is a nonprofit org that sells donated and purchased items to the public. If the org has ... A: It is not considered a full donation if someone gives inventory to a charity and requires some ... | |
| Monetary Donation to a 501(c)(3) | 2/23/2011 |
| Q: If my business donates 12,000 dollars to a non for profit, but that same non for profit leases ... A: It is a donation that is deductible as a charitable contribution if there is no "quid pro quo" or ... | |
| charitable limited partnerships | 2/23/2011 |
| Q: What do you think of Charitable Limited partnerships or charitable FLP where the charity holds ... A: I would need to know the subsection of IRC 501(c) under which the organization was incorporated. You ... | |
| Boardmember Reimbursement | 2/23/2011 |
| Q: I was posed this situation. A board member moved abroad and in order to remain on the board would ... A: You are correct. The board member would not be giving the $5000 donation except for something else ... | |
| Boardmember Reimbursement | 2/23/2011 |
| Q: I was posed this situation. A board member moved abroad and in order to remain on the board would ... A: See the IRS Publication "Charitable Donations --- Substantiation and Disclosure Requirements" ... | |
| Church below market loans to individuals | 2/22/2011 |
| Q: Can a church issue an unsecured below market loan to an individual (church member) and if so, is the ... A: 1. No, the church members is not an insider solely by being a member. 2. See ... | |
| Church below market loans to individuals | 2/22/2011 |
| Q: Can a church issue an unsecured below market loan to an individual (church member) and if so, is the ... A: No. Internal Revenue Code section 501(c)(3) which is available at: ... | |
| Setting aside an Annual Meeting | 2/22/2011 |
| Q: Our 501(C)(3) held its Annual Meeting in November, and it was determined to be a valid meeting. ... A: That is not an exemption issue but it is an accounting issue. Even though accounting is beyond the ... | |
| 501(c)(3) theatre and a church | 2/21/2011 |
| Q: The president of our non-profit Theatre (in Illinois) said this about a suggestion by a local ... A: It is not the burden of the citizen in the United States to show a case that shows that it is ... | |
| board member wages | 2/21/2011 |
| Q: Can a 501c(3) pay board members a wage if they are members of the 501c(3) ex. $100 per month to be ... A: Yes that is allowed for 501(c)(3) organizations that are public charities. However, the IRS does ... | |
| Non Profit Conflict of Interest Question | 2/21/2011 |
| Q: My business partner and I own a building. It is too large for our current business and we intend on ... A: A conflict of interest is present whenever a director has a material personal interest in a ... | |
| Fundraising Distributions for 501c7 | 2/18/2011 |
| Q: I am involved in an all-girls youth softball club w/13 players. We decided we would run it as a ... A: You can not amend your application until you amend your organizational documents, like your articles ... | |
| Fundraising Distributions for 501c7 | 2/17/2011 |
| Q: I am involved in an all-girls youth softball club w/13 players. We decided we would run it as a ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Non-Profit Name Change | 2/17/2011 |
| Q: We are a senior center under the name Gem Community Citizen's Project Group (GCCPG) dba Hayden ... A: I am assuming the nonprofit organization is a corporation. It will first need to amend its ... | |
| advertising to public | 2/17/2011 |
| Q: as a elk club and 508c8 can we advertise to the public for event and invite the public or is it for ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Third party paying on donor's pledge | 2/17/2011 |
| Q: We have a donor who has made a personal pledge. Lets assume it is legally binding. We know there are ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Mileage Expense | 2/17/2011 |
| Q: I work for a small non-profit in Indianapolis, IN. We recently met with some folks who traveled ... A: It appears from your description that you are considering a gift to the people who travelled to ... | |
| Mileage Expense | 2/17/2011 |
| Q: I work for a small non-profit in Indianapolis, IN. We recently met with some folks who traveled ... A: I would need to know the subsection of IRC 501(c) under which the organization was incorporated. You ... | |
| 501(c)(7) relationship with 501(c)(3) | 2/17/2011 |
| Q: I'm in a 501(c)(7) organization running a fundraiser for the benefit of a 501(c)(3) organization. I ... A: It is not correct that if a 501(c)(7) organization gives to donors that "the donation will go ... | |
| tax information | 2/17/2011 |
| Q: we are a county sportsmens club with non-profit status. what amount of money do we have to take in ... A: I would need to know if your organization has received a determination letter from the IRS that the ... | |
| Setting aside an Annual Meeting | 2/16/2011 |
| Q: Our 501(C)(3) held its Annual Meeting in November, and it was determined to be a valid meeting. ... A: http://bit.ly/5GolZb is the Michigan Nonprofit Corporation Act. I do not know of any attorney to ... | |
| Setting aside an Annual Meeting | 2/16/2011 |
| Q: Our 501(C)(3) held its Annual Meeting in November, and it was determined to be a valid meeting. ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| breach of ethics | 2/16/2011 |
| Q: i have been told that using an outside source with expertise in a subject, to proof read and help ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| startup question | 2/15/2011 |
| Q: i have a friend in kenya who helps orphans in her area. her and her husband have already taken in ... A: A 501(c)(3) organization may send funds to a foreign nonprofit in Kenya for charitable purposes. The ... | |
| Donations by 501(c)(3) to 501(c)(4) | 2/15/2011 |
| Q: Can a 501(c)(3) donate to a non-affiliated 501(c)(4) that both lobbies and engages in the ... A: A 501(c)(3) organization may only give funds if it has a particular purpose for the use of the funds ... | |
| Asking Questions of an Officer | 2/15/2011 |
| Q: I am an officer of a national non-profit club indorporated in PA. I am being told I cannot ask ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| 501c3 vs. 1023 | 2/15/2011 |
| Q: Our Volunteer Fire Department was formed in 1940 and has never been 501c3 and we have just recently ... A: The Form 1023 is an application that is filed with the IRS. After the IRS reviews the application ... | |
| 501 (c) 3 sub-committees | 2/15/2011 |
| Q: I am a member of a school's booster club that raises money for all student activities. A ... A: A 501(c)(3) organization may have many bank accounts, but the board of directors is responsible for ... | |
| IRS donation forms | 2/15/2011 |
| Q: Are non-profit thrift stores required to fill out IRS forms 8282 and 8283? If not why not? ... A: If it wants to cooperate with the donor it would complete page two of Form 8283 at Part IV and then ... | |
| nonprofit gift cards | 2/15/2011 |
| Q: Mr. Mechanic Can you pay or give a gift cards or other means, for a volunteers time. IF so what is ... A: See http://viewer.zoho.com/docs/lcYOt which is a newspaper story describing a situation when the ... | |
| Designated Giving | 2/14/2011 |
| Q: When designated funds are received by an organization is it legal to set a "sundown" time (say 5 ... A: If the organization adds a term to the written designation agreement as to the 5 year period, then ... | |
| Cheer booster club | 2/14/2011 |
| Q: We want to start a cheer booster club to help offset the cost of competitions, uniforms, camps etc. ... A: Yes, a 501(c)(3) organization may give a grant of funds for a cheerleader who is having financial ... | |
| Board responsibility re: past excess compensation | 2/14/2011 |
| Q: In a 501(c)(3) all independent members of the board have been replaced. The new board members find ... A: Intermediate Sanctions - Excess Benefit Transactions ... | |
| 501c3 | 2/14/2011 |
| Q: I am the treasurer of a high school band. We are a 501c3 organization. We perform fundraisers at ... A: The IRS may have a problem with a 501(c)(3) organization allowing individuals to engage in sales ... | |
| A non-profit raising funds for troubled for-profit | 2/14/2011 |
| Q: I'm a director of a 501(c)(3) charitable organization whose parent org. is a 501(c)(4) umbrella ... A: I suggest you read about 501(c)(4) organization at: www.irs.gov/irm/part7/irm_07-025-004.html ... | |
| A non-profit raising funds for troubled for-profit | 2/14/2011 |
| Q: I'm a director of a 501(c)(3) charitable organization whose parent org. is a 501(c)(4) umbrella ... A: Internal Revenue Code section 501(c)(3) which is available at: http://pages.citebite.com/w8p5e1ayxjv ... | |
| checks to written to individuals or corporations by a 501(C)(3) | 2/13/2011 |
| Q: Can a 501(C)(3) who is accepting donations for a specific situation (i.e., disaster relief fund for ... A: Yes, but they need to follow IRS regulations. See page 13 of www.irs.gov/pub/irs-pdf/p3833.pdf ... | |
| creating a NPO-sub under an existing S-corp | 2/12/2011 |
| Q: I am the owner of a small S-Corp that provides youth sports programing and engages in multiple ... A: You are welcome. The IRS rule for what nonprofits may spend money on is similar to the standard ... | |
| creating a NPO-sub under an existing S-corp | 2/12/2011 |
| Q: I am the owner of a small S-Corp that provides youth sports programing and engages in multiple ... A: I am assuming that you are referring to establishing a 501(c)(3) organization. However, it would ... | |
| International money transfer thru 501(c)(3) status church | 2/12/2011 |
| Q: Is it possible for a local church in the USA to take an offering and give tax deductible receipts to ... A: If the donor is specifying that the funds go to the international (Australian) church, the donation ... | |
| 501(c)(3) Status and Lease of Real Estate | 2/12/2011 |
| Q: Private school with 501(c)(3) status must relocate. Directors have found larger and appropriate ... A: You wrote that the country is Hong Kong. I only address issues as to U.S. organizations acting in ... | |
| Piano lessons in church | 2/12/2011 |
| Q: I was reading some other questions others had asked about piano lessons in church, and I think my ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| non-profit donations | 2/11/2011 |
| Q: If funds are donated to a non-profit, and are given to be used for a specific purpose, can they be ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Out of State Branch | 2/11/2011 |
| Q: We are a non-profit organization in California.We have tax exempt status 501c3.We are planning to ... A: You would need to register in each state (other than the state of your incorporation) as a foreign ... | |
| Athletic Booster Club in Texas | 2/11/2011 |
| Q: Our Athletic Booster Club in Texas has never applied for 501 (c)(3). We just pay taxes on what we ... A: You would request the Secretary of the group to let you look at the organizational document. If it ... | |
| Booster Club hotel expenses | 2/11/2011 |
| Q: Our gymnastics booster club pays for the hotel expenses of our coaches during meets. Several of our ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Athletic Booster Club in Texas | 2/11/2011 |
| Q: Our Athletic Booster Club in Texas has never applied for 501 (c)(3). We just pay taxes on what we ... A: First I would need to know whether your group has been organized in Texas as a 501(c)(3) ... | |
| Non-profit fundraising | 2/11/2011 |
| Q: I have seen your answers to questions regarding 501c3 fundraising for a specific individual. ... A: The same rules do not apply as, under U.S. law an animal is considered not a person, but property. ... | |
| Booster Type (A or B) | 2/11/2011 |
| Q: Our booster has been put in place to fundraise for softball and baseball programs. Therefore I ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Booster Type (A or B) | 2/11/2011 |
| Q: Our booster has been put in place to fundraise for softball and baseball programs. Therefore I ... A: The IRS gives examples of types only for illustrative purposes. The real issue will be determined ... | |
| Ability to reapply after loss of status | 2/11/2011 |
| Q: I am an Auxiliary President at a Massachusetts organization which has been a 501(c)3 public charity ... A: If you received a letter from the IRS informing the organization that exemption was revoked, your ... | |
| Set-up a Booster Club for a School | 2/11/2011 |
| Q: I am a parent whose child attends a public charter in California. I'm working on setting up a parent ... A: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service ... | |
| company held fundraiser - no donation | 2/11/2011 |
| Q: A popular restaurant/bar held a fundraiser for our 501c3 on October 31, 2011. They advertised it as ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| non-profit opening retail store | 2/10/2011 |
| Q: Our non-profit is looking to sell product that relates to our exempt purposes. For example, we run a ... A: IRS Publication 598 "Tax on Unrelated Business Income of Exempt Organizations" at ... | |
| fundraising | 2/9/2011 |
| Q: My organization is a 501 (c) (3)non profit organization set up to raise money to defray the cost of ... A: If an organization is not an approved 501(c)(3) organization then it may engage in sales activities ... | |
| Can a 501 c 3 support a foreign missionary? | 2/9/2011 |
| Q: Are there any restrictions on a 501 c 3 organization sending money to an individual in a foreign ... A: See www.irs.gov/pub/irs-wd/0504031.pdf for details about international grants to and international ... | |
| Real estate donation | 2/9/2011 |
| Q: I want to donate my second home to the non profit health promotion center I am creating. I envision ... A: I don't see your question, but a donation to a 501(c)(3) organization, even one that you created ... | |
| nonprofit gift cards | 2/9/2011 |
| Q: Mr. Mechanic I am a volunteer member with a non-profit emergency rescue crew. We pull an average of ... A: The first time a gift is given usually there is no problem. However, as a pattern develops, then ... | |
| founder/pastor | 2/9/2011 |
| Q: do a pastor/ founder have the authority to withhold money information from the board members and ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| spliting off ambulance service | 2/9/2011 |
| Q: Our volunteer fire dept, a 501(c)(3) in NY is considering separating the ambulance service off as a ... A: There is no problem as long as, after the reorganization, both entities are organized and operating ... | |
| non-profit clubs | 2/9/2011 |
| Q: My wife is in a non-profit after prom committee. Is their a limit on the amount of money that they ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Disposal of Assets due to Downsizing | 2/8/2011 |
| Q: I read your answer to the question about the disposal of assets if the 501(c)(3) is dissolving. I ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| 501(c)(3) Making a Loan | 2/8/2011 |
| Q: I work for a 501(c)(3)foundation that owes a holding company. Normally it invests in the holding ... A: I am assuming that the holding company is a for-profit entity and that the 501(c)(3) organization ... | |
| Setting up a Booster Club | 2/8/2011 |
| Q: I'm sorry if this question is simple but I am unsure of my starting point. A group of parents wants ... A: Yes, the IRS requires you to first determine the type of entity you want and then to establish it ... | |
| Inurement benefitting officers? | 2/8/2011 |
| Q: As an university alumni club, organized as a 501(c)(3) established for educational purposes - ... A: Internal Revenue Code section 501(c)(3) which is available at: http://pages.citebite.com/w8p5e1ayxjv ... | |
| Requirements for Passing on Complimentary Tickets | 2/7/2011 |
| Q: Our educational support-based booster club received several complimentary passes in making travel ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| forms for Umbrella Organization | 2/7/2011 |
| Q: As a theatre company under the non-profit umbrella of a local arts agency, what forms do we need to ... A: I am assuming that you are referring to what the IRS calls "group exemption" and your organization ... | |
| business in church | 2/6/2011 |
| Q: Our church has member who does peoples hair in her home, which is about to be foreclosed on. She and ... A: A 501(c)(3) organization may not give free rent to a for-profit business unless the space is given ... | |
| Fundraisers | 2/5/2011 |
| Q: I am the treasurer for an equestrian club, that is a 501(c)(3)organization. The club is proposing a ... A: You are welcome. The club would need to rent the space to members for a fair market value. ... | |
| Giving Money to an undocumented immigrant | 2/5/2011 |
| Q: Some members of our church have suggested that we give money to a needy family, living in our ... A: Many Churches and other 501(c)(3) organizations have what they call a Compassion Fund or ... | |
| sponsors deduction | 2/5/2011 |
| Q: I am trying to get sponsored to get in internship in LA. I would have to move there so that's where ... A: No. As to charitable deductions, see IRS Publication 526 "Charitable Donations" ... | |
| Fundraisers | 2/5/2011 |
| Q: I am the treasurer for an equestrian club, that is a 501(c)(3)organization. The club is proposing a ... A: 1. "Some members would like to try to sell larger items, primarily saddles, and if they sold, would ... | |
| Fundraising for a Youth Sports Team | 2/4/2011 |
| Q: What is the simplest way to set up a youth sports team entity that can accept tax deductible ... A: A charitable trust or unincorporated association is usually easier compared to setting up a ... | |
| personally paid clothing | 2/4/2011 |
| Q: Belong to a nonprofit organization, they require T-shirt, sweatshirt, vest and/or coat uniform be ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| community benefit percentage | 2/3/2011 |
| Q: we are in our first year as a 501c3 and our Board consists of volunteers with no pervious NPO ... A: The IRS does not have any particular percentage. However, the IRS wants to see that the ... | |
| Donations Deductible? | 2/3/2011 |
| Q: One of my friends was killed in action and we wanted to start a Scholarship Fund for a memorial. We ... A: Even though your receipts are not going to be more than $5000 per year, in order to have donations ... | |
| 501 c3 Board of Directors (dog rescue) | 2/3/2011 |
| Q: CAN THE PRESIDENT AND FOUNDER OF THE BOARD OF A DOG RESCUE ALSO HAVE THE ROLE OF TREASURER IN NYS? A: I am assuming that you are referring to a corporation that was incorporated under the New York ... | |
| Loaning money to a 501(c)3 | 2/2/2011 |
| Q: Is it legal for an individual, even a member of the board of directors of a non-profit 501(c)3 to ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Gymnastics booster 501(c)(3) | 2/1/2011 |
| Q: I've read your other answers regarding gymnastics and I have some further questions: 1. Could a ... A: As for the funds benefitting a particular team or event. it would depend upon how many persons are ... | |
| sponsors | 2/1/2011 |
| Q: I belong to a youth travel baseball team that has a 503c. I have a group of parents that are avid ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Sale of non-profit donations | 2/1/2011 |
| Q: We are a volunteer fire department and a staffed EMS with pay organization; I am the newly elected ... A: I am revising my answer because you replied to my email that "We are are 501(c)(3) organization and ... | |
| Allocation of funds raised by a 501(c)(3) | 2/1/2011 |
| Q: If I incorporate my organization under the 501(c)(3) subsection, is it required that 100% of the ... A: See www.irs.gov/pub/irs-wd/1041048.pdf on pdf page 4 The IRS will not grant 501(c)(3) organization ... | |
| Should a newly formed organization apply for tax-exempt status immediately? | 1/31/2011 |
| Q: I am in the process of starting a chapter for the local alumni of the university I attended (I have ... A: An organization that has a substantial social function does not qualify under section 501(c)(3). ... | |
| Should a newly formed organization apply for tax-exempt status immediately? | 1/31/2011 |
| Q: I am in the process of starting a chapter for the local alumni of the university I attended (I have ... A: I would need to know the subsection of IRC 501(c) under which you are planing to incorporate the ... | |
| Should a newly formed organization apply for tax-exempt status immediately? | 1/31/2011 |
| Q: I am in the process of starting a chapter for the local alumni of the university I attended (I have ... A: You don't need to apply for the exemption determination if the organization has not yet completed ... | |
| Transerferring program | 1/31/2011 |
| Q: I am the director of the only program of 501(c)(3) nonprofit that is supported by a 501(c)(6) ... A: The 501(c)(3) organization is controlled by the board of directors and they have the power over that ... | |
| Non profit-Tax exempt organization opens a branch | 1/31/2011 |
| Q: We are a non-profit organization.We have also tax exempt status.We are planing open a branch in ... A: The federal government has no regulations as to that. As I informed you earlier, this forum is only ... | |
| Can a booster club support two different organizations | 1/31/2011 |
| Q: We have a booster club that supports one All-Star cheerleading gym in our city. One of the ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Clarification on organizations not required to file form 1023 | 1/30/2011 |
| Q: Mechanic; IRS publication 557 exempts organizations (other than private foundations) normally having ... A: "Some entities eligible to receive tax deductible charitable contributions may not be listed in ... | |
| Non Profit Bylaws | 1/30/2011 |
| Q: I am in the process of forming a non-profit youth soccer club in Nevada. I have an EIN and now I ... A: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service ... | |
| Clarification on organizations not required to file form 1023 | 1/30/2011 |
| Q: Mechanic; IRS publication 557 exempts organizations (other than private foundations) normally having ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Domain Name Reg Issues | 1/30/2011 |
| Q: We're starting up an NPO and our IT guy has, without asking, registered our name under his own ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Non profit-Tax exempt organization opens a branch | 1/29/2011 |
| Q: We are a non-profit organization.We have also tax exempt status.We are planing open a branch in ... A: Sorry. You did write "county" not "country". The IRS has no regulations as to branches in other ... | |
| Non profit-Tax exempt organization opens a branch | 1/29/2011 |
| Q: We are a non-profit organization.We have also tax exempt status.We are planing open a branch in ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Check if it is a legitimate organization | 1/29/2011 |
| Q: How can I find out if an organization is legitimate? Thier website states they are a 501(c)-4 and ... A: If a nonprofit has received IRS exemption determination or files annual returns (Form 990) with the ... | |
| Umbrella/Parent Organization | 1/29/2011 |
| Q: We are a community nonprofit project that has been given the authorization to 'piggyback' or use the ... A: You can send me the exact wording from the Paypal site, but it may be, as on another site, "5. ... | |
| Non Profits vote by email, or electronic signature | 1/29/2011 |
| Q: I am asking this question for a Non Profit Organization with member and directors scattered ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Non-profit IRS regs for membership | 1/28/2011 |
| Q: Can a non-profit private membership club ie; Veteran's of Foreign Wars, American Legion, Loyal Order ... A: You are correct if you are referring to a particular subsection of the IRS code. I would need to ... | |
| fundraiser event - income?? | 1/28/2011 |
| Q: We are conducting a fundraising benefit concert for medical fund for neighborhood girl with rare ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Nonprofit Law/Change of Name and Focus of 501c3 | 1/28/2011 |
| Q: I read your clear and excellent answer to Keith on 4/28/09, regarding Nonprofit Law/Change of Name ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Do we need a 501? | 1/28/2011 |
| Q: I'm known as "The Freak on Wheels" and few months ago I started a Wheelchair Bodybuilding team, we ... A: You do not need to establish an exempt organization (501(c)(3) organization) unless you want donors ... | |
| Nonprofit to import crafts? | 1/28/2011 |
| Q: I'm wondering if an organization that was dedicated to facilitating trade between indigenous crafts ... A: A 501(c)(3) organization would need to be charitable in the definition of the IRS, which means that ... | |
| volunteer profit from sale of merchandise | 1/28/2011 |
| Q: There is a volunteer coach under the direction of a Town in NY. He was given the sole contract to ... A: It appears to be a conflict of interest. A conflict of interest is present whenever a director has ... | |
| Gymnastics Booster Club | 1/27/2011 |
| Q: I have two questions regarding the 501(c)(3) Booster Club I am a member of for my daughters ... A: 1. I don't know of any exceptions, either. 2. I do not know of any laws that might protect you. ... | |
| non-profit donations | 1/27/2011 |
| Q: Is there anything illegal about "loaning" money to a 501(c) 3 to make it appear that the non-profit ... A: Fraud is always illegal when the federal government is involved in a contract with the organization. ... | |
| cash giveaway fundraiser | 1/27/2011 |
| Q: Our Shrine Center is wanting to hold a dinner,dance and cash giveaway fundraiser where $75 tickets ... A: www.irs.gov/pub/irs-tege/notice_1340.pdf is an IRS Publication regarding raffle withholding ... | |
| Scholarships for Church Members - Fundraising | 1/27/2011 |
| Q: Two questions. 1. Can a church set a a scholarship fund and give scholarships to its seniors for ... A: You need advance approval from the IRS for your method of giving scholarships if you want assurance ... | |
| Youth ice hockey teams- incorporate as non profit or not | 1/27/2011 |
| Q: We have formed 2 teams, 20 kids total (ages 5-10) that plays ice hockey against other local teams at ... A: It is not that the coach needs to form a 501(c)(3) organization. He can help, but the majority of ... | |
| Sale of t-shirts at fundraising walk | 1/27/2011 |
| Q: we are in our first year as a 501c3 and our Board consists of volunteers with no pervious NPO ... A: IRS Publication 598 "Tax on Unrelated Business Income of Exempt Organizations" at ... | |
| Transferring the 'ownership' of a NY 501c3 | 1/26/2011 |
| Q: Our NY registered non-profit organization was granted 501c3 status in 2010. My co-founder who ... A: No one owns a not-for-profit corporation. The board of directors controls the corporation and, ... | |
| Free registration for board members | 1/26/2011 |
| Q: Is it ok for volunteer board members of a non profit youth soccer league in California to be exempt ... A: See http://viewer.zoho.com/docs/lcYOt which is a newspaper story describing a situation when the ... | |
| Scholarships for Church Members - Fundraising | 1/26/2011 |
| Q: Two questions. 1. Can a church set a a scholarship fund and give scholarships to its seniors for ... A: You need advance approval from the IRS for your method of giving scholarships if you want assurance ... | |
| Donations to Incorporated Non-Profit Before Filing 1023 | 1/26/2011 |
| Q: This is similar to a question you answered last week but with a slight variation. Our non-profit ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Reincorporation of nonprofit - New Exemption Application | 1/25/2011 |
| Q: In your answer posted on 2/17/2010 to the question "State of Incorporation/Exemption Status" you ... A: No. Sorry, Ray, I have not seen any change in the IRS' published position. You can use a search ... | |
| Seed Money and Restricted Funds | 1/25/2011 |
| Q: If a 501c4 holds a fundraiser and advertises proceeds to benefit the 501c3 arm and local service ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| sale non profit property without court approval | 1/25/2011 |
| Q: we have a non profit property in new york state, but it has been sold without the court approval ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| sale non profit property without court approval | 1/25/2011 |
| Q: we have a non profit property in new york state, but it has been sold without the court approval ... A: Is it a church property from a church that was incorporated under Article X of the Religious ... | |
| scholorship info | 1/24/2011 |
| Q: We are a 501 c 3 arts organization wanting to establish a scholarship program. In general, it will ... A: 1. Providing scholarships to members appears to be an issue for a 501(c)(3) organization. See: ... | |
| Potential conflicts- splitting 1 nonprofit into 2 similar. | 1/24/2011 |
| Q: I am involved with a nonprofit that provides various youth programs. One of the programs has grown ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Donation Fund for Relative | 1/24/2011 |
| Q: My wife set up a donation fund at our bank for her sisters family who's husband has a severe health ... A: You are correct. In order to have donations deductible by the donors according to Internal Revenue ... | |
| Work for Benefits - Volunteer? | 1/24/2011 |
| Q: Can Volunteers at a Township owned golf course volunteer services for golf privileges? The ... A: See http://viewer.zoho.com/docs/lcYOt which is a newspaper story describing a situation when the ... | |
| use of non profit corp. funds | 1/24/2011 |
| Q: I'm thinking of buying shares in a non-profit summer grazing association for cattle. It's a simple ... A: have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Fiduciary obligation of federation board member | 1/24/2011 |
| Q: I am on the board of a society that is one of the founders of a federation of similar societies. ... A: See Sec. 108.60. Director conflict of interest. http://pages.citebite.com/o3t6x3y8jpwj Also, " ... | |
| Day Care | 1/23/2011 |
| Q: My friend invited me to open a Day Care at church that she goes, she wants to introduce me to the ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Fiduciary obligation of federation board member | 1/23/2011 |
| Q: I am on the board of a society that is one of the founders of a federation of similar societies. ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| non-profit owning half the rights to a movie | 1/23/2011 |
| Q: Can a 501c3 non-profit own half the rights to a documentary film (the showing of which furthers the ... A: Revenue Ruling 98-15 www.unclefed.com/ForTaxProfs/irs-drop/1998/rr-98-15.pdf on the bottom of pdf ... | |
| Non profit thrift store | 1/23/2011 |
| Q: I am looking to open a children's non-profit thrift store for our organization. My concern is how to ... A: A bargain sale is what you propose to the donors. A bargain sale of property to a qualified ... | |
| Starting a For-Profit | 1/22/2011 |
| Q: Is it allowable for the Executive Director of a Non-profit to start a for profit company that ... A: A conflict of interest is present whenever a director has a material personal interest in a ... | |
| Non Profit 501C4 Open Meetings | 1/21/2011 |
| Q: I read your response to a similar question, but felt I need clarification on my own situation. In ... A: As for your state law on Open Records and Open Meetings See ... | |
| Does a non-profit school need a non-profit parent's association | 1/21/2011 |
| Q: Our kids attend a school of dance that is a non-profit (there are two arms, a school and a dance ... A: Either way, but note that parents donations may not be deductible as donations. See ... | |
| Non-profit 1099 Requirements | 1/21/2011 |
| Q: Our animal welfare organization has paid vehicle expenses either directly to or indirectly on behalf ... A: I don't know the content of the alleged oral contract. Oral contracts may be enforceable. ... | |
| Personal Fundraisers | 1/20/2011 |
| Q: I am thinking about having some items printed up that would sell for a gift of $3.00 each to help ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Booster Club | 1/20/2011 |
| Q: Our track and field booster club has existed for 6 years. Our school athletic association dissolved ... A: The former operation was under the school. Therefore, I am assuming that the school was a public ... | |
| Booster Club | 1/20/2011 |
| Q: Our track and field booster club has existed for 6 years. Our school athletic association dissolved ... A: It is not clear from what you wrote what entity was the one that had the EIN (Employer ... | |
| Donations prior to 501(c)(3) status granted... | 1/20/2011 |
| Q: The background: In late 2009 we announced that we would be forming a foundation. Several people ... A: The 501(c)(3) organization did not receive the funds from those donors and, therefore, absent some ... | |
| Donations prior to 501(c)(3) status granted... | 1/20/2011 |
| Q: The background: In late 2009 we announced that we would be forming a foundation. Several people ... A: It appears that the checks were initially deposited into a checking account of some other entity, ... | |
| Unincorporated organization partnership | 1/20/2011 |
| Q: We are an established 501(c)3. We have been asked by an unincorporated non-profit association to ... A: Any bank accounts would be considered by the IRS to be simply an account of your 501(c)(3) ... | |
| Failure of board to investigate report of theft | 1/20/2011 |
| Q: I'm Executive Director at a small chapter of a well-known charitable nonprofit that does not have ... A: You can report it to the police or district attorney who have jurisdiction over criminals, but as to ... | |
| non profit - IRS filing | 1/19/2011 |
| Q: A non profit organization established in India would like to now set up in the state of MA, USA. the ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Single member LLC and IRC 514 rule | 1/19/2011 |
| Q: we are an organization described in IRS 509 (a)(1)and 170(b)(1)(A)(ii).We are planning to purchase a ... A: Yes. As the IRS has written: "The disregarded entity receives the benefit of its owner’s ... | |
| Advertising for New members | 1/19/2011 |
| Q: We are a social bath and tennis club and are looking at recruiting in our community for new ... A: A 501(c)(3) organization like a university may certainly advertise to try to get new members. Note ... | |
| art donations to Foundation | 1/19/2011 |
| Q: I am an artist who would like to set up a project for a 501(c)(3) Foundation. Artists would donate ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Con somebody that is not a non-profit orginazation accept donations? | 1/18/2011 |
| Q: There is a local band that is trying to raise money for studio time. They have been told that ... A: The acceptance of gifts is allowed and not taxable. The Internal Revenue Code at section 102(a) ... | |
| Incorporating in another state | 1/18/2011 |
| Q: I currently reside in NY and plan to relocate to the Washington, DC area next year. I recently got ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| nonprofit lending to another | 1/18/2011 |
| Q: I am the director of a public charity and a private foundation. Both of these organizations are ... A: Internal Revenue Code section 501(c)(3) which is available at: http://pages.citebite.com/w8p5e1ayxjv ... | |
| divesting funds from a non-profit | 1/18/2011 |
| Q: I am the last board member of a dead 501c(3). I cannot maintain non-profit status with the State of ... A: In order to have obtained IRS exemption determination, a 501(c)(3) organization would have had to ... | |
| booster clubs | 1/18/2011 |
| Q: Does a booster club for a gymnastics school need to be registered or file financial documents with ... A: It depends whether the organization wants the IRS to treat them as exempt or whether they want to be ... | |
| Control of Booster Club by Private School | 1/17/2011 |
| Q: 1. What are the implications to a private school (501(c)(3)), where the prinicipal vetoes certain ... A: 1. It appears that the principal has no authority over the decisions of the booster club if the ... | |
| advertising in a 501 C 3 newsletter | 1/17/2011 |
| Q: We are a 501 C 3 non profit charity, we publish a monthly newsletter that goes to members only. One ... A: IRS Publication 598 "Tax on Unrelated Business Income of Exempt Organizations" at ... | |
| Reporting Rules for Giving Grants to Individuals | 1/6/2011 |
| Q: Our nonprofit would like to start making grants to families/parents of minors to cover the cost of ... A: Revenue Ruling 56-304 has --- Start of Excerpt --- Organizations privately established and funded ... | |
| PTA donating to a non 501(c)(3) | 1/6/2011 |
| Q: Can a PTA in NY donate to a charity? In lieu of flowers, a family who recently lost their young ... A: The IRS has written in an internal memo in 2005 on page 2, "A section 501(c)(3) organization may ... | |
| Large Gift to Relative of Insider | 1/6/2011 |
| Q: I am a treasurer for a 501(c)(3) public charity whose mission is to provide support for ... A: The distribution, as it is to an employee insider family member would come under the IRS ... | |
| Converting a Private Foundation to Public Charity | 1/6/2011 |
| Q: Can a private non profit foundation with a specific mission that is tax exempt convert to a 501 (c) ... A: First let me know what type of entity the present foundation is, i.e. trust, unincorporated ... | |
| Non Profit donating to For Porfit | 1/5/2011 |
| Q: Good afternoon, May a nonprofit organization accept a donor restricted contribution if the ... A: A 501(c)(3) organization may accept such a contribution, but then it is considered a pass-through ... | |
| Mandatory Fundraising Requirement by a 501(c)(3) Christian School | 1/5/2011 |
| Q: Is a mandatory fundraising requirement by a tax-exempt christian school legal within the framework ... A: A 501(c)(3) organization may require families to pay an additional $400 in fees, as long as the ... | |
| Class Reunion | 1/4/2011 |
| Q: I read your response to a previous question regarding class reunions and obtaining a EIN. You said a ... A: I don't believe that I wrote that obtain 501(c)(3) organization status was unnecessary. If I did, ... | |
| nonprofit selling gifted assets | 1/4/2011 |
| Q: Is it possible to set up a nonprofit organization that receives gifted items (e.g., a sofa) and then ... A: 1. First you would need to establish a 501(c)(3) organization as then donations would be deductible. ... | |
| Gymnastics Booster Club | 1/4/2011 |
| Q: Harvey, I am the treasurer of a gymnastics booster club which ia a 501(c)(3). If a member leaves ... A: It appears that you may be conspiring with the sporting event company to evade taxes. When people ... | |
| Gymnastics Booster Club | 1/4/2011 |
| Q: Harvey, I am the treasurer of a gymnastics booster club which ia a 501(c)(3). If a member leaves ... A: First we need to see whether your booster organization is operating properly according to IRS ... | |
| Tithes, donations, rent | 1/1/2011 |
| Q: As an organization filing under 501c3 as a church/school, can the organization bank all the ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| local senior citizen agency-discrimination | 12/30/2010 |
| Q: The local senior citizen (non-profit) has a building where various activities, as well as senior ... A: This forum is only for federal tax questions regarding 501(c)(3) public charities as I have ... | |
| fundraising and donations | 12/30/2010 |
| Q: Situation, Holding a tournament to fundraiser for a family of a former club member who is having ... A: The IRS does not grant exemption to an organization nor does it allow an organization to maintain ... | |
| re-incorporating 501c6 in another state | 12/30/2010 |
| Q: What is necessary to transfer a 501c6 organization from California to Florida? A: The IRS Rev. Rul. 67-390, 1967-2 C.B. 179 stated that an exempt organization incorporated under the ... | |
| Can a non-profit 501(c)(3) purchase or license software copyright from a for-profit company that is in line of the non-profit mission? | 12/30/2010 |
| Q: I represent a non-profit 501(c)(3) organized in the state of Georgia for the advancement of ... A: 501(c)(3) organizations may obtained distribution rights or copyrights from for-profit companies, ... | |
| Donation of Funds prior to 501(c)(3) status | 12/30/2010 |
| Q: We have just established a new booster club organization and we are seeking our 501(c) (3) status ... A: As to charitable deductions, see IRS Publication 526 "Charitable Donations" ... | |
| EIN needed for a small band parent's group in Alaska | 12/29/2010 |
| Q: BACKGROUND: I am the treasurer of a small parent's group in Alaska. Our mission is the support the ... A: Your organization already has a checking account and banks are required to put either a Social ... | |
| expense reimbursement independant contractor | 12/29/2010 |
| Q: I am an advisor for a 501C3. Each year we have a premier fundraising event. As part of attending the ... A: The IRS rule for what nonprofits may spend money on is similar to the standard that the IRS uses ... | |
| 501c3 or 501c10 | 12/29/2010 |
| Q: I am president of a Washington State Non profit Corperation. We currently fly under the radar with ... A: Section 501(c)(10) is available at http://pages.citebite.com/p3h2b2q8plbu and is: ---Start of ... | |
| Unreimburrsed Expenses | 12/28/2010 |
| Q: I am the president of a 501(c)(7) car club. One of my goals is to increase membership by having ... A: No. The IRS regulations as to unreimbursed expenses are only related to expenses of organizations ... | |
| compensation to a director | 12/28/2010 |
| Q: We have a thrift store that supports our 501c3 mission. It is not an unrelated business. One of our ... A: There are many factors that the IRS uses to conclude whether someone is an employee or an ... | |
| Background checks | 12/28/2010 |
| Q: Many churches have benevolence programs to provide financial assistance to those in need. Does the ... A: See www.irs.gov/pub/irs-pdf/p3833.pdf starting on page 5 (which is pdf page 7 of that pdf file) as ... | |
| church wants to provide gift to organist | 12/27/2010 |
| Q: Our organist is not an employee of the church and plays without payment. We want to show our ... A: He would be either an employee or independent contractor. There are many factors that the IRS uses ... | |
| Donation/income requirements | 12/26/2010 |
| Q: I run a small public 501(c)(3) non-profit with income of less than $25,000, so we file the ... A: A 501(c)(3) organization that is not a private foundation may accumulate funds for years, as long as ... | |
| Nonprofit tax return BEFORE 501c3 status? | 12/26/2010 |
| Q: After fling the Articles of Incorporation for a nonprofit with my state (Indiana), what federal tax ... A: The IRS may take months to issue the exemption determination letter, but as long as you file your ... | |
| Declaring 501c3 without Application | 12/26/2010 |
| Q: Is a 501c3 in violation if a named "advisor" will receive a salary as a part of distributions? Is ... A: Please send me the exacting wording in their advertisement and I will then comment as to whether ... | |
| Donation/income requirements | 12/26/2010 |
| Q: I run a small public 501(c)(3) non-profit with income of less than $25,000, so we file the ... A: I would need to know whether it is a private foundation or a public charity. The designation of ... | |
| Declaring 501c3 without Application | 12/25/2010 |
| Q: Is a 501c3 in violation if a named "advisor" will receive a salary as a part of distributions? Is ... A: It appears that you are stating that the organization be established as a corporation, charitable ... | |
| Unreasonable Salary Non Profit | 12/25/2010 |
| Q: Is a 501c3 in violation if a named "advisor" will receive a salary as a part of distributions? Is ... A: Internal Revenue Code section 501(c)(3) which is at: http://pages.citebite.com/w8p5e1ayxjv has, in ... | |
| Can Non Profit issue refunds | 12/24/2010 |
| Q: I belong to a gymnastic booster club and it was brought to our attention any money we put into the ... A: You can request your money back but the real issue is whether the organization is required to give ... | |
| Short Term Mission Tax Liabilities | 12/22/2010 |
| Q: My daughter (not my dependant) is performing a short term mission (Sept 2010 - May 2011) in Mexico ... A: The Internal Revenue Code at section 102(a) provides that generally gifts are not income. "Gross ... | |
| 501(c)(3) Compensation | 12/21/2010 |
| Q: If a 501(c)(3) has volunteers that they compensate with room and board, is that room and board ... A: As the IRS writes at: www.irs.gov/pub/irs-tege/fringe_benefit_fslg.pdf on page 72-73 (takes a while ... | |
| compensation | 12/20/2010 |
| Q: We are a two yo non-profit and pay wages only to two part-time staff. I wanted to provide a ... A: The Internal Revenue Code at section 102(a) provides that generally gifts are not income. "Gross ... | |
| Non-Profit Thrift Store | 12/20/2010 |
| Q: My Mother died recently of Alzhimers and in her will she wanted to donate a small sizeable amount to ... A: The Thrift Store gave you an improper answer. If a nonprofit has received IRS exemption ... | |
| non-profit investing in a for-profit | 12/20/2010 |
| Q: Can a non-profit give (public) funds that it has raised to a privately held (relatively cash poor) ... A: As long as the public charity is not giving more than the investment is worth then it may make such ... | |
| non-profit investing in a for-profit | 12/19/2010 |
| Q: Can a non-profit give (public) funds that it has raised to a privately held (relatively cash poor) ... A: Are you referring to a public charity or to a private foundation. If it is a 501(c)(3) ... | |
| 501 (c) regulations | 12/19/2010 |
| Q: Hoping you can help. I am interested in the current governance practices of an international school ... A: Some organizations are newer and would not be on that list until after they receive exemption ... | |
| 501 (c) regulations | 12/19/2010 |
| Q: Hoping you can help. I am interested in the current governance practices of an international school ... A: 1. It may not be registered in any state. See www.irs.gov/pub/irs-tege/eotopick92.pdf starting on ... | |
| Return of Lifetime Membership Dues | 12/18/2010 |
| Q: Our non-profit organization allows members to pay a one-time life membership fee. The only material ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Board of Directors - Non Profit | 12/17/2010 |
| Q: Can a citizen of New Zealand serve on a US Based non-profit ANSWER: Yes, generally. But your issue ... A: http://tinyurl.com/2f5cmzt is the Nevada Nonprofit Corporation Code and specifically, as to ... | |
| Board of Directors - Non Profit | 12/17/2010 |
| Q: Can a citizen of New Zealand serve on a US Based non-profit A: Yes, generally. But your issue is controlled by state law and states may differ somewhat with how ... | |
| band booster | 12/17/2010 |
| Q: Follow up. School is a public school. Band boosters is an incorporated 501(c)(3) organization ... A: No. The would not be deductibility. My summary of IRS regulations relating to 501(c)(3) booster ... | |
| IRS regs on raffle tickets in the mail | 12/17/2010 |
| Q: I understand it is illegal to send raffle tickets in the mail and I have tried to find the specific ... A: There are no IRS regulations as to the mail. There are federal gaming regulations, though. I have in ... | |
| band booster | 12/17/2010 |
| Q: Follow up. School is a public school. Band boosters is an incorporated 501(c)(3) organization ... A: Right. If the band or school does not require students to have their family be members of the ... | |
| How to handle free computer rental | 12/17/2010 |
| Q: I have a multi-part question. I am not sure if you can answer all of the questions. I am a 501(c)3 ... A: First I would like to point out that it is not appropriate or accurate for you to write "I am a ... | |
| band booster | 12/17/2010 |
| Q: Follow up. School is a public school. Band boosters is an incorporated 501(c)(3) organization ... A: A diploma is only of insubstantial value and, therefore, would not trigger any private benefit ... | |
| band booster | 12/17/2010 |
| Q: Follow up. School is a public school. Band boosters is an incorporated 501(c)(3) organization ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| band booster organ | 12/17/2010 |
| Q: The school is considering withholding graduation diploma if band booster dues not paid. Does this ... A: Is the school a public school? Is the band booster organzation an entity separate from the school? ... | |
| Self-Dealing? | 12/17/2010 |
| Q: Two years ago, I was a new addition to a Board of Directors of a 501(c)(3). My family's company ... A: Section 5233 of the California Corporations Code is ... | |
| Non for profit changes in members, etc | 12/16/2010 |
| Q: We have a non for profit and two of the three board members are no longer with the organization or ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| for profit entity directing funds to a non profit | 12/16/2010 |
| Q: I am starting a "for profit" business that will direct funds from corporations to non-profit ... A: In Davis v. United States, 495 U.S. 472 (1990), the Supreme Court wrote: ---Start of Excerpt-- The ... | |
| NPOs belonging to For Profit Corporations | 12/16/2010 |
| Q: What law(s) deal with (or preclude or govern) NPOs participating (or not participating) in the ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Scholarship Section of By-Laws | 12/15/2010 |
| Q: I am in process of filing for 501c3 status for our school Boosters organization. I am updating ... A: The bylaws normally are not the place to put in details as to the particular programs such as ... | |
| noprofit non 501c3 tax deductible | 12/15/2010 |
| Q: Can donation from corporation or people can be tax deductible if nonprofit organization in not 501c3 ... A: It appears that your question was truncated at the end. However, I think I know what you are ... | |
| School booster fundraising | 12/14/2010 |
| Q: I am the president of newly formed school choir parent booster club. I was recently told by the ... A: My summary of IRS regulations relating to 501(c)(3) booster organizations is at: ... | |
| Requiring 501(c)(3) status of grant applicants | 12/14/2010 |
| Q: Can you explain why some grant-making foundations require that applicants have 501(c)(3) status and ... A: Foundations can use whatever qualification procedures that they want to use and it is often easier ... | |
| 501c3 donations | 12/14/2010 |
| Q: recently I helped out with a dinner for a non profit org.. I made dozens and dozens of calls for ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Benefit in exchange for volunteer work | 12/14/2010 |
| Q: Our 501(c)(3) organization has several volunteers who are given some benefits, such as free meals ... A: "True volunteer firefighters do not receive, or have an expectation of receiving, compensation." ... | |
| 501c3 | 12/13/2010 |
| Q: Can a 501c3 lineage group give honorariums to guest speakers or to groups who provide entertainment ... A: Payments to speakers or providers of goods or services are treated like salaries or other payments ... | |
| Horse rescue making a profit? | 12/13/2010 |
| Q: Can a registered horse rescue (501(c)(3) in the state of PA also take in boarders? It would seem ... A: IRS Publication 598 "Tax on Unrelated Business Income of Exempt Organizations" at ... | |
| Can fundraised money for a group go to an individual | 12/12/2010 |
| Q: If our sports team or school does a fundraiser, is it legal to apply the money raised by each person ... A: No. Not for a 501(c)(3) organization. My summary of IRS regulations relating to 501(c)(3) booster ... | |
| Interest Free Loan | 12/12/2010 |
| Q: Can a 501(c)3 entity (church) make an interest free loan to a new paid full time staff member ... A: See www.irs.gov/pub/irs-tege/eotopicc90.pdf On pdf page 5 we see, "Other case examples of inurement ... | |
| Donor Requests Redirection of Funds | 12/11/2010 |
| Q: Mr. and Mrs. X donated a substantial sum to the church's building fund in 2003 and took a tax ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Transfer of a non-profit--legal fees | 12/11/2010 |
| Q: I am currently on a Board of Directors of an organization that has decided to award leadership, and ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| RE:Non-profit organization selling merchandise | 12/11/2010 |
| Q: Is it possible (legal) to purchase the T-shirts in a non-profit organization and then give away a ... A: IRS Publication 598 "Tax on Unrelated Business Income of Exempt Organizations" at ... | |
| Donation by one non profit to another non profit | 12/11/2010 |
| Q: Are there $ limitations for a donation from one non profit to another non profit? Thanks, Les ... A: The IRS has no objection to that as long as they are both public charities. A quick summary of the ... | |
| Donation by one non profit to another non profit | 12/11/2010 |
| Q: Are there $ limitations for a donation from one non profit to another non profit? Thanks, Les A: There are no particular dollar limitiations but there are regulations if the funds are coming from a ... | |
| alumni associations | 12/10/2010 |
| Q: I am involved with a 501(c)(3) public charity that supports a school outside the USA. We are in the ... A: You are correct that the normal alumni social functions can not be a substantial part of your ... | |
| 501(c)(3) booster club fundraising | 12/10/2010 |
| Q: I have reviewed your prior answers and understand that you see 501(c)(3) private benefit limitation ... A: 1. Yes, but it may not provide to students uniforms unless they are used exclusively in the ... | |
| Youth Org. with 501(c)(3) - Fundraising | 12/10/2010 |
| Q: I want to make sure that I am correct in saying this when I present it to the general board. The ... A: You are correct. My summary of IRS regulations relating to 501(c)(3) booster organizations is at: ... | |
| booster clubs that aren't 501c3s | 12/9/2010 |
| Q: I recently became treasurer of a high school sport booster club and it is not a registered 501c3 ... A: In order to have donations deductible by the donors according to Internal Revenue (IRS) Service ... | |
| Staffing non-profit company (that I'm on the board of) with employees from my own for-profit company | 12/9/2010 |
| Q: I own and operate a staffing company in the Northern Virginia area. I also sit on the board of new, ... A: It appears that your question was cut-off at the end. I would need to know the subsection of IRC ... | |
| Board members and others receiving compensation | 12/9/2010 |
| Q: What is the federal law concerning board members of a non-profit receiving compensation in the form ... A: Stipends are the same as salaries, under tax law. The IRS does not allow 501(c)(3) organizations ... | |
| Pass through contributions | 12/8/2010 |
| Q: I work for a charter school with 501C3 status. Our school recently participated in a fundraiser to ... A: You are not correct. The rule is that donations to a 501(c)(3) organization are tax deductible to ... | |
| board compensation | 12/8/2010 |
| Q: We are a small not for profit sports booster club only 22 members. Our board consists of President, ... A: No. The IRS does not compare your salaries to those who are working for other organizations without ... | |
| board compensation | 12/8/2010 |
| Q: We are a small not for profit sports booster club only 22 members. Our board consists of President, ... A: The IRS does not allow 501(c)(3) organizations to give someone more compensation than is ... | |
| Non-profit organization selling merchandise | 12/8/2010 |
| Q: I have a non-profit 501c3 organization. I want to sell T-shirts. I'm assuming that I buy the ... A: IRS Publication 598 "Tax on Unrelated Business Income of Exempt Organizations" at ... | |
| bank balance limits | 12/8/2010 |
| Q: Is there a limit on how much can be held in a bank account at year end for a non profit in ... A: Unless the organization is a private foundation (which is highly doubtful and you could see on your ... | |
| Nonprofit tax law | 12/7/2010 |
| Q: My Tenant in a nonprofit company that owes me some back rent money for 2010. Can I claim this rent ... A: No. ---Start of Excerpt-- A deduction for contributions and gifts to or for the use of ... | |
| Disbanding my non-profit | 12/7/2010 |
| Q: My 501(c)(3) non-profit has been inactive for over 20 years. It was incorporated in Pennsylvania. ... A: In order to have obtained IRS exemption determination, a 501(c)(3) organization would have had to ... | |
| Hiring a brother in law to do maintenance work | 12/7/2010 |
| Q: Our nonprofit organization does property management and we hire independent contractors to do ... A: A conflict of interest is present whenever a corporate insider has a material personal interest in ... | |
| Withholding Tax for non resident alien | 12/7/2010 |
| Q: Our 501c3 non for profit in the US would like to compensate one our volunteer for his 6 months work ... A: "[T]here is no expectation of payment by a volunteer." www.dir.ca.gov/dlse/opinions/1988-10-27.pdf ... | |
| high school nonprofit booster clubs | 12/7/2010 |
| Q: We have a booster club that is operating under the nonprofit status. They want to charge members ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| 501(c)(3) and political campaign | 12/6/2010 |
| Q: Is it allowable for a 501(c)(3) organization to support a political candidate? Specifically: If the ... A: No, that is not a violation. See http://bit.ly/1cI2DC for regulations for all types of nonprofit ... | |
| Inurement/Excess Benefit | 12/6/2010 |
| Q: Our 501c3 was facing foreclosure on a bank loan. The note was purchased from the bank, at a ... A: The LLC simply took the position of the bank by purchasing the note and the 501(c)(3) organization ... | |
| Non Profit Donations | 12/6/2010 |
| Q: Can a US National or entity donate to foreign Non Profit Organizations like Indian NPOs? If so, do ... A: A U.S. taxpayer may donate to a foreign nonprofit organization in India, but there would not be a ... | |
| Inurement/Excess Benefit | 12/5/2010 |
| Q: Our 501c3 was facing foreclosure on a bank loan. The note was purchased from the bank, at a ... A: You are welcome. The fact that the note was purchased at a discount is not an issue as to the ... | |
| Inurement/Excess Benefit | 12/5/2010 |
| Q: Our 501c3 was facing foreclosure on a bank loan. The note was purchased from the bank, at a ... A: As the IRS explains "In an excess benefit transaction, the general rule for the valuation of ... | |
| are donations tax deductable to non 501 c3 church | 12/5/2010 |
| Q: Please advise are donations to a church that has a Federal ein number and in is a non for profit ... A: Yes, as long as the organization is operating according to IRS regulations for 501(c)(3) ... | |
| Fundraisers for Non Profit Organizations | 12/3/2010 |
| Q: What are the rules regarding a bakery donating a percentage of their profit to a non-profit ... A: The IRS does not give exemption to organizations that conduct a business and donate some of the ... | |
| 501(c)(3). or 501(c)(4) Not Applied For | 11/26/2010 |
| Q: I am a member of a local sports officiating association that provides 1099 contracting services to ... A: There were some characters in your question that appear to be erroneous computer code like ... | |
| Mission Statement Changes | 11/24/2010 |
| Q: I currently serve on the Board of Directors for a 501(c)(3) organization. Their current mission is ... A: The mission statement is not an important factor in the IRS' determination whether the organization ... | |
| Board of Directors | 11/24/2010 |
| Q: Mr. Mechanic, I co-founded a 501c3 organization this year. We incorporated in Wisconsin and per ... A: The Board is determined by processes under state law and, therefore, the names on the IRS ... | |
| 501(c)(3) and thrift shop | 11/23/2010 |
| Q: We are a 501(c)(3) organization that is planning to open a thriftshop to raise funds for our senior ... A: IRS Publication 598 "Tax on Unrelated Business Income of Exempt Organizations" at ... | |
| 501(c)3 | 11/23/2010 |
| Q: Can a 501(c)3 put aside funds at the end of the year into a savings account for next year's ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Allocation of Time for Nonprofit's Employees | 11/23/2010 |
| Q: We are 501(c)3 a non profit organization. Do non profits have to have time sheets? Our employees are ... A: You appear to be an organzation that is expecting for the years 2010 Gross receipts ≥ ... | |
| 501C3 and International Giving | 11/22/2010 |
| Q: a UK couple is in the process of building an orphanage in India. They are operating in India and ... A: Yes. See www.irs.gov/pub/irs-wd/0504031.pdf for details about international grants to and ... | |
| Board of Directors | 11/21/2010 |
| Q: If an attorney is serving on a board of directors can the nonprofit refer paying clients to him or ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Liability Insurance | 11/21/2010 |
| Q: Do you know of any law that requires non profits to have additional liability insurance that meet in ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Deductible expenses | 11/19/2010 |
| Q: I am enrolled in a poetry therapy class to enhance my ability to provide services to children in my ... A: See IRS Publication 526 "Charitable Donations" www.irs.gov/pub/irs-pdf/p526.pdf at page 5 under the ... | |
| Non-Profit Band Group - Stipends to Band Director | 11/19/2010 |
| Q: Does a non-profit (501(c)3) High School Band support group need to issue 1099-Misc to a Band ... A: The word "stipends" generally refers to what the IRS calls "compensation", unless your organization ... | |
| What qualifies for tax exemption? | 11/19/2010 |
| Q: My daughter is a cheerleader at a local competitive cheer gym. This year the officers & board has ... A: Individual accounts are not a gray area. My summary of IRS regulations relating to 501(c)(3) booster ... | |
| 501c3 question | 11/19/2010 |
| Q: I am begining the process of registering our girls softball organization for 501c3 status to help us ... A: No. As to charitable deductions, see IRS Publication 526 "Charitable Donations" ... | |
| Personal Tax Deductions | 11/18/2010 |
| Q: I am a board member for a non-profit organization (Tennessee Self-Storage Association) and have to ... A: I would need to know the subsection of IRC 501(c) under which the organization received exemption ... | |
| Can members live on the property of a NPO? | 11/18/2010 |
| Q: If bylaws establish exclusive property rights to a NPO's members, can members live upon the property ... A: The State may have one definition of "nonprofit" and I could reserach that for you, but, as for the ... | |
| Rental Property Owned by Church | 11/18/2010 |
| Q: My church is a 501C3 non profit corporation. We have the opportunity to purchase property adjoining ... A: If your church has as primary activities religious activities and maintains those substantial ... | |
| Can members live on the property of a NPO? | 11/18/2010 |
| Q: If bylaws establish exclusive property rights to a NPO's members, can members live upon the property ... A: Monks and nuns live on the property of a 501(c)(3) organization and members of a group that serves ... | |
| Submitting Amended ByLaws to the IRS | 11/17/2010 |
| Q: we need to amend our bylaws to change it to state that I am a paid employee as the Executive ... A: Exempt organizations' determination letters state that if its mode of operation changes it should ... | |
| Church Auxiliary Dues | 11/17/2010 |
| Q: My question is in two parts. 1. Auxiliaries collect dues at my church. They would like to pen ... A: 1. If the church board authorizes it then they can set up back accounts with their own EIN number ... | |
| Non profit split off | 11/16/2010 |
| Q: I direct an animal welfare program as part of a 501c3. It is our umbrella organization, but we ... A: I suggest that we discussing you forming a new organization, but issue would depend upon how long ... | |
| Restricted Donation For Building Fund | 11/16/2010 |
| Q: We contributed $3,700.00 to the building fund of our former church. We have heard and did verify ... A: Generally, donors give up any authority over donated items and funds, unless they had a specific ... | |
| Can a garden club own an asset | 11/16/2010 |
| Q: A few families want to start a club to garden and own a truck in common. A 501c7 "recreational and ... A: You are referring to a 501(c)(7) recreational or social organization about which the IRS writes at ... | |
| Can a NPO own a for profit company | 11/15/2010 |
| Q: Can a non profit organization own a for profit company that in turn manages it? A: I would need to know the subsection of IRC 501(c) under which the nonprofit organization was ... | |
| insurance vs nonprofit incorporation | 11/15/2010 |
| Q: I'm setting up a rugby club for high school students, with the possibility of expanding to youth and ... A: Please obtain the full insurance policy and send me a copy of it and we can look specifically as to ... | |
| Amending Bylaws/Board | 11/15/2010 |
| Q: I started my non-profit a few years ago, with just myself as the board of directors in an unpaid ... A: You may change the number of members of the Board by a resolution. You do not need to send that ... | |
| Ownership | 11/15/2010 |
| Q: A year ago last Oct. 2009 I filed for non profit status. I used my personal money to purchase the ... A: If you gave items to the corporation you do not have any claim of ownership on them. However, it ... | |
| Tax implications for charitable aid beneficiaries? | 11/14/2010 |
| Q: And if a public benefit nonprofit follows procedures and policies (for selection panels, ... A: The Internal Revenue Code at section 102(a) provides that generally gifts are not income. "Gross ... | |
| Nonprofit from a sole proprietorship? | 11/14/2010 |
| Q: A friend has operated a sole proprietorship for over a year and a half, and openly claims to people ... A: The term "working on filing paperwork for non-profit status" does not mean that he has not started ... | |
| Individual Fundraising Accounts | 11/13/2010 |
| Q: I am currently a member of a Booster club supporting a Kentucky school athletic program. As far as I ... A: From what you wrote to me, your organzation would not be considered a 501(c)(3) organization by the ... | |
| Amending Bylaws/Board | 11/13/2010 |
| Q: I started my non-profit a few years ago, with just myself as the board of directors in an unpaid ... A: I don't know whether there is anything in your articles of incorporation or bylaws specifying the ... | |
| Individual Fundraising Accounts | 11/12/2010 |
| Q: I am currently a member of a Booster club supporting a Kentucky school athletic program. As far as I ... A: Does your organization have articles of incorporation or articles of organzation? If so, do they ... | |
| Purchasing Group | 11/11/2010 |
| Q: I have a client who has form a corporation pursuant to the provisions of the NJ Non-Profit ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| UBIT - Unrelated business | 11/11/2010 |
| Q: I'm working on a return where the 501c3 has a license with the state to go into homes and provide ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Band Booster Student Accounts/Trip | 11/11/2010 |
| Q: We are a 501(c)(3) band booster organization, and are planning a voluntary trip for the students ... A: Is that voluntary trip primarily to further the student's music education? Is it primarily for the ... | |
| Using 501 c3 status of another organization | 11/11/2010 |
| Q: I represent a small not for profit sports club(primarily funded by members dues). We barely meet our ... A: It appears that your club has not received a determination letter from the IRS statin that your ... | |
| Response | 11/11/2010 |
| Q: Mr. Mechanic, thanks for the quick response. Sorry, but I just realized that we are classified as a ... A: I would be willing to work on your matter, but. as you are asking about a private foundation, that ... | |
| employment tax to minister for mission society | 11/11/2010 |
| Q: How to treat missionary (odained)'s employment tax who work for mission society (Nonprofit) which ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Non for profit cheer team finances | 11/10/2010 |
| Q: We are on a non for profit cheer team. We pay a hefty registration fee and do alot of fundraising. ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| 501 c3 as part owner of for-profit LLC | 11/10/2010 |
| Q: Mr. Mechanic, Can a 501 c3 entity partially own a for profit LLC, as long as the operating ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| 501 c 3 status for MC clubs | 11/10/2010 |
| Q: Are there any MC clubs who have their 501 c 3 status opposed to a 501 c 7? and what are their names? ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Best avenue to set up swim conference | 11/9/2010 |
| Q: I am the president of a summer swim conference comprised of more than 20 local teams. When the ... A: You are welcome. I recommend 501(c)(3) organization status, which may be obtained even by an ... | |
| Best avenue to set up swim conference | 11/9/2010 |
| Q: I am the president of a summer swim conference comprised of more than 20 local teams. When the ... A: I am assuming that almost all of your swimmers are below the age of 19. Any entity that acquires ... | |
| Conflicts between nonprofit and supporting organization | 11/9/2010 |
| Q: We are in the final stages of forming our athletic booster club, a 501(c)(3) organization. Our ... A: It appear that you are asking about Trademark infringment issues again. That depends upon many ... | |
| Conflicts between nonprofit and supporting organization | 11/8/2010 |
| Q: We are in the final stages of forming our athletic booster club, a 501(c)(3) organization. Our ... A: 1. Absent a contract with the for-profit gym, you can have the address at a board members house. I ... | |
| Donation of Intellectual property | 11/8/2010 |
| Q: If an artist donated their music to a non-profit organization, and that organization sells the music ... A: See page 5 right column of IRS Publication 561 "Determining the Value of Donated Property" ... | |
| mileage reimbursements | 11/8/2010 |
| Q: our paid church secretary drives about 150 miles RT to buy equipment and supplies for our church. ... A: As to your particular question about the paid church secretary, some states, like California require ... | |
| state tax exemption for a 501c3 | 11/7/2010 |
| Q: We are a 501c3 incorportated in state of VA. We frequently make purchases for our org in the state ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| fair market value for a unique outdoor annual event | 11/7/2010 |
| Q: Mechanic, Our 501c3 has an annual Taste of ….fundraiser outdoors at a city-owned park and all the ... A: Your computation was based upon your costs, but FMV is based upon the retail value of the meal and ... | |
| Booster Club | 11/6/2010 |
| Q: The President and VP of a recently formed sports booster club claims she "owns the name of the club" ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Legal structure required for chapters under 501c6 | 11/4/2010 |
| Q: We have a 501c6 for our .org and have over 100 'groups' in the USA using our name and having a soft ... A: We would need to discuss the control issues, but, in any case, we would draft agreements to be ... | |
| non-profit | 11/3/2010 |
| Q: Section 13: Conduct of Business. At meetings of the Board of Directors, matters pertaining to SPS’s ... A: I don't see anything in your bylaws specifically as to the agenda. Therefore, at the meeting the ... | |
| non-profit contirbution to fund | 11/3/2010 |
| Q: I am a board member of a non-profit (501(c)(3)) organization for a local Little League. A member of ... A: First, I will advise you that your organization would want to inform the donors that the donations ... | |
| Non- Profit protocol | 11/3/2010 |
| Q: When a non-profit board wants to vote off board members, one who happens to be the president. The ... A: If nothing is specified in the organizations articles of incorporation and bylaws, then it is up to ... | |
| Non- Profit protocol | 11/3/2010 |
| Q: When a non-profit board wants to vote off board members, one who happens to be the president. The ... A: I would need to review your bylaws to see what is specified as to "special meetings" and "agendas", ... | |
| Non-Profit Agency Product Assembly and Sale | 11/3/2010 |
| Q: May a non-profit agency assemble and sell products? I have an idea for scientific and educational ... A: I have in my profile that this free forum is only for general questions relating to IRS federal ... | |
| Fundraising for private school activities | 11/2/2010 |
| Q: This question is related to fundraising for extra activities of a small private school such as ... A: Reasonable compensation is allowed to be given to persons raising funds (sales) for a 501(c)(3) ... | |
| board issues | 11/2/2010 |