Happy Thanksgiving from For Purpose Law!

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Just One More Thing About Meetings and Minutes

You probably thought we’ve told you all you need to know about charity board meeting minutes in “Breach of Duty by Ogling the Doughnuts,”  “Fun Facts About Corporate Minutes,” and “Nonprofit Corporate Minutes: What Not To Do.” There’s just a bit more. It’s about motions and resolutions. They aren’t the same.  All resolutions start out as motions, but not all motions end up as resolutions. The distinction is Read More

Is the New Form 1023EZ Too Easy? Part II – What the Experts Think

“It’s easier to get tax-exempt status under Form 1023EZ than it is to get a library card,” says Tim Delaney,  the President and CEO of the Council of Nonprofits about the new exemption-application alternative for smaller organizations. While that may be a bit of an overstatement, there’s no question that the 3-page Streamlined Application for Exemption from Tax under Section 501(c)(3) of the Internal Revenue Code is Read More

Another Way to Sink the Ship: Too Much Lobbying

Along with prohibited political activity, another way a 501(c)(3) organization can risk its tax exemption is too much lobbying. Why? Because a tax exemption is a taxpayer subsidy to your organization -- without it, you’d have to pay tax on your revenue.  So Congress has wanted to make sure that a 501(c)(3)’s activities don’t veer too far into the partisan arena. But the lawmakers have also realized that many Read More