What happens when a person is injured in connection with a nonprofit’s activities? Two correct answers are (1) care should be given to the injured person; and (2) an incident report should be completed. Additional answers may include mandated reporting…
“Can we get sales tax exemption?” Wagenmaker & Oberly, LLC law firm’s State Compliance and Tax Practice Group handles this question on a regular basis, usually for a specific state and increasingly with an eye toward online activity and multi-state…
Innovative nonprofit leaders frequently leverage so-called “multicorporate structures” to achieve multiple beneficial objectives. May nonprofit corporations do so, such as through forming subsidiaries? If so, when, and why? What are the liability and tax implications? This article describes legal aspects…
Many nonprofits use employee handbooks to serve the valuable function of providing their employees with advance notice of work expectations, applicable requirements, and other responsibilities for a productive and mutually beneficial relationship. Such goals may likewise apply to volunteers serving…
It is indeed a joyful day when a nonprofit receives the anticipated IRS determination letter, recognizing its tax-exempt status. But note: such status is under federal law and only for income tax liability generally. What state tax considerations exist? A minority of states impose additional…
All nonprofits should maintain confidentiality of medical information related to their employees, program participants, and volunteers. Is such information subject to “HIPAA?” For many organizations, the answer is no – HIPAA does not apply across the board to all medical…
A nonprofit organization that incorporates or registers to conduct business in a particular state is required to have and continuously maintain a registered agent with a physical address, or registered office, located within such state. What does a registered agent…
Starting a Section 501(c)(3) nonprofit can be quite an adventure! What legal steps are required? While the details may vary widely, the concrete steps may be best summarized as follows: (1) form a nonprofit corporation, consistent with Section 501(c)(3) requirements;…
By now we’ve all read somewhere or have been told by a hired consultant that it costs more for a nonprofit organization to acquire new donors than it does to retain existing donors. I can attest to this. During my…
Just about every organization has spent resources and leadership time developing a strategic plan—usually the benefit is short-lived and the plan gathers dust. In fact, many on your leadership team have probably been through multiple planning sessions and would rather…
