The IRS has issued revised procedures for the issuance of ruling letters and information letters on matters under the jurisdiction of the Tax Exempt and Government Entities Division (TE/GE): Rev. Proc. 2009-4. According to the IRS, most of the changes to Rev. Proc. 2008-4 involve minor revisions, such as...
Gift Acceptance Policies
Schedule M (Non Cash Contributions) of the new Form 990 asks whether the filing organization has a gift acceptance policy. Schedule M must be filed by organizations that either: (1) received more than $25,000 in non-cash contributions; or (2) received contributions of art, historical treasures, or similar assets, or...
Tax-Exempt Organization Complaint Form
The IRS has a form for issuing a complaint of a tax-exempt organization: Form 13909 (August 2007). The following violation types are included in a checkbox format: Directors/officers/persons are using income/assets for personal gain Organization is engaged in commercial, for-profit business activities Income/assets are being used to support illegal...
California Attorney General’s Charity Search
The California Attorney General’s Registry of Charitable Trusts recently made operational a new online search feature. The new Registry Search feature allows usersto search for information on charities, charity fundraising professionals, and raffle registrants that are registered with the Registry. The Registry’s stated goal is "to make all public information in our files...
Harvard Professor Kash Rangan on Social Enterprises
Harvard Business School Professor V. Kasturi Rangan, one of the pioneers of Harvard Business School's Social Enterprise Initiative made the following comments in a Q&A available on the Harvard Business School Working Knowledge site: The Coming Transformation of Social Enterprise (September 15, 2008): Q: Many alumni get involved with corporate social...
IRS 501(c)(3) Revocation Letter
On September 16, 2008, the IRS released Determination Letter 200851031 – a revocation letter of 501(c)(3) exempt status for the applicant organization’s failure to pass both the organizational and operational tests required of 501(c)(3) organizations by the Department of the Treasury. Regarding the organizational test, the IRS cites the...
Emily Chan
Emily Chan is the American Bar Association, Nonprofit Organizations Committee's 2012 Outstanding Nonprofit Lawyer – Young Attorney and an associate attorney with Adler & Colvin. She started her legal career with NEO Law Group and was a past contributor to the Nonprofit Law Blog from 2008-2013, authoring over 70...
AB 624 Compromise – California Foundation Coalition Pledges $30 Million to Help Minorities
On December 22, 2008, the Foundation Coalition, a group of nine California-based foundations, pledged to collectively grant (1) in excess of $20 million – over and above ongoing commitments - to support organizations serving minority-led and other grassroots community-based organizations serving diverse and/or low-income communities; and (2) in excess of $10 million...
Some Predictions for 2009
Here are some of my predictions for 2009: Many nonprofits will disappear. Paul C. Light, Paulette Goddard Professor of Public Service, New York University, predicted that more than 100,000 nonprofit groups nationwide (10%) will fail within the next two years, including a few "big brand-name nonprofits." Professor Light made his...
Bridgespan Group Survey – Tough Times
The Bridgespan Group’s survey of 800 nonprofit leaders regarding the economic downturn explores the current challenge faced by nonprofit organizations: an increased demand for services coupled with declining revenues. Based on over 100 responses from various nonprofit CEOs, Presidents, and Executive Directors from across the country, the Bridgespan Group...
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