Blog - Page 29 of 46 - Charity Lawyer Blog

News and Avoiding Scams

Conflicts of Interest and the Golden Age for Shenanigans

The first step to managing conflicts is the disclosure of conflicts. If decision-makers are not required to disclose their conflicts, then there is no way to ensure that their decisions are not tainted by self-interest. Even the most well-meaning individuals can have their decision-making clouded by competing interests. The only way to ensure conflicts are properly managed is to disclose those conflicts and recuse oneself from the decision-making process when conflicts arise.

January 12, 2017 No Comments

How to Combat the Rubber Stamp Board

Rubber stamp boards tend to take a hands off approach to their duties and simply approve everything put in front of them by management without actively participating in deliberation and debate. This approach is dangerous for the nonprofit and the directors.

December 26, 2016 No Comments

Tax Exempts and Washington’s B&O Tax

Many tax-exempt organizations in Washington are still subject to business and occupation tax at both the state and local level. For B&O tax purposes, nonprofit organizations are generally presumed taxable in the same manner as for profit organizations.

October 7, 2016 No Comments

Fundraising Regulation

Top State Charitable Solicitation Registration Myths

Forty-five states and the District of Columbia regulate charitable solicitation. Charitable organizations are required to register and submit annual report/registration in forty-two (including DC) of those jurisdictions.

September 28, 2016 No Comments

Governance

How to Survive a Micro-Managing Board

The micro-managing board members show up to their first board meeting and before they have done anything of substance for the organization, they want to revamp the reports, review the nonprofit’s journal entries, question every expense, and critique the Chief Executive’s management style. One might rightly ask whether these activities are adding value. I would argue that nine times out of ten they are not.

September 19, 2016 No Comments

Starting a Nonprofit in Washington State

Once a potential founder has read our post on Nonprofit Business Planning “ Steal All the Underpants, and has determined that a new nonprofit organization would serve a legitimate need in the community and can be supported without stealing any underpants, she must then consider the steps necessary to form the nonprofit corporation in Washington State and obtain tax-exemption from the IRS.

September 7, 2016 No Comments

Nonprofit Tax

Accepting Donations Prior to Exemption

Newly formed charities often encounter a chicken and egg problem. They wish to begin their operations before they receive formal approval of their tax-exempt status but they can’t attract funding until they receive their federal 501(c)(3) determination.

August 12, 2016 No Comments

Arizona Update – Electronic Ballots Legal at Last

HB 2592, which becomes effective on August 6, 2016 (Effective Date), amends A.R.S. §10-3708 to allow the delivery of member ballots through an electronic voting system. It is important to understand this change does not apply to director votes which do not have a written ballot option.

August 1, 2016 No Comments