Nonprofit Law Podcast #51: Ten Basic Responsibilities of Nonprofit Boards

Ten Basic Responsibilities of Nonprofit Boards

Download: Nonprofit Law Podcast #51 (mp3, 6:49)

Check out the shownotes and online player here.

CNN report on 'Pulpit Freedom Sunday'

Sadly, the hubris of the heads of these churches may hurt their parishioners. Remember, the Constitution protects the right to speech and religion, but not tax exemption...

'Tis the season for pastors to risk their churches' tax status

The New York Times has the latest... Pastors’ Web Electioneering Attracts U.S. Reviews of Tax Exemptions.

Nonprofit Law Podcast #43 - The Best IRS Publication Revamped

Download: Nonprofit Law Podcast #43 (mp3, 9:11)

Craigslist Foundation Nonprofit Bootcamp
Highly recommend this great day of learning about nonprofits, including nonprofit law
Alliance for Justice session on lobbying was excellent
NYC 2008 Podcasts should be up soon - in the meantime, check out past ones
If you're in the Bay Area, I highly encourage you to attend the west coast version on October 18, 2008 in San Mateo, CA

IRS revamps Pub 1828, the Guide to Churches and Religious Organizations

- IRS Publication 1828 (PDF) - Designed for religious organizations, but this guide is an excellent parallel resource for secular charities as well
- Inurement and Private Benefit
- No special deals for insiders
- No charitable dollars to individuals' "private benefit"
- Employment Tax - The basic ins and outs of withholding and other issues
- Payment Of Employee Business Expenses - How to properly reimburse
- Recordkeeping Requirements - Simple rules for keeping the IRS happy if you're audited
- Substantiation and Disclosure Rules for Donations - What you have to do when you receive tax-deductible donations
- A great index to other relevant IRS pubs (special note to my silver medal for best IRS pub: Publication 557)
- Update reflects some of the examples and guidance from Rev. Rul. 2007-41
- Examples illustrating the application of the facts and circumstances test for campaign intervention
- If you're a non-religious org, check out the Revenue Ruling... Pub 1828 focuses on the religious org examples

Resources

- IRS Publication 1828 (PDF)

This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law

CraigsList Foundation Nonprofit Bootcamp

I am very happy to report that I'm going to be attending the CraigsList Foundation Nonprofit Bootcamp in New York a week from today. I have heard amazing things about the resources and networking opportunities... more to come in the blog on this.

Nonprofits, campagn interventions and the Internet

The IRS has issued a new directive (PDF) that gives a couple of pages of not terribly helpful guidance on 501(c)(3)s links on their websites to affiliated and unaffiliated organizations. Nothing earth shattering in this doc other than what most nonprofit attorneys have been suggesting over the last few years: watch the context of your links. The one piece of good news is that it looks like the IRS isn't going to spend a lot of time looking at links to affiliated organizations (501(c)(4)s, etc.). I always appreciate guidance from the IRS, but restating the "facts and circumstances" analysis generally doesn't help too much. It's a double edged sword... less guidance may allow more leeway, but it also creates a lot of uncertainty as we head towards November.

Phill Kline: at some point, he's got to get a tax lawyer

Phill Kline and I have never met, but I feel like I know him. He once was Attorney General in the state of Kansas, and when he ran for re-election in 2006 used some very, very questionable tactics in getting church support for his campaign. As you know if you're a regular reader, that's illegal under tax law. I wrote a complaint to the IRS on behalf of an organization I used to work for, and it got a fair amount of attention from the local press. Kline lost that election, but became a county DA in Kansas right afterwards. This year he's running for reelection and lo and behold, guess who's got yet another 501(c)(3) problem? Phill Kline. This time, it's a supporter who has put her pro-life group's tax status in jeopardy by basically fundraising for Mr. Kline's campaign under the banner of her group's letterhead. Check out the letter at the Nonprofit Law Prof blog (a regular read for me these days!).

In any event, it's funny running into Phill Kline again in the pages of Kansas newspapers for more issues with campaign intervention by (c)(3)s...