Legal Compliance & Transparency

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  • Top Ten Tips to Shorten the Tax-Exempt Application Process details important steps in correctly and fully completing the IRS's application for tax-exempt status--particularly being sure to include all the documents and schedules requested for consideration. (IRS)

  • "ts governance™ was designed to help executive directors, board members, and senior staff manage cyber risk within nonprofit organizations. The introduction helps nonprofit leaders understand the risk landscape and their role in managing cyber risk, part one explains how to lead the organization toward an improved cybersecurity posture, and part two introduces The National Institute of Standards and Technology's Cybersecurity Framework1, which is a widely used, free methodology for managing cybersecurity."

     

  • True or false? Neither the nonprofit nor its counsel may reveal the substance of your communications without your express consent. Learn the answer to this and other questions in Four Myths about Attorney-Client Privilege. (Society of Nonprofits, formerly Nonprofit World, 2007)

  • Articles in a two part series discuss the legal and risk implications of seeking charitable contributions during the giving season. They can also give the reader some idea of how to address the recent trend of institutional funders asking their grantees to describe general and project-specific risk management strategies in their reports or proposals. (Nonprofit Risk Management Center)

  • In this article Dianne Chipps Bailey discusses the legal, ethical, and practical reasons why individuals soliciting charitable contributions for nonprofit organizations should not be compensated based on fundraising results. (Robinson Bradshaw)

    The Legal, Ethical and Practical Pitfalls of Incentive Compensation for Fundraising Professionals

  • Find answers to your questions about Charitable Solicitation License (CSL), who needs it, and how to apply.

    Basic licensing information:

  • Who’s responsible for which kinds of oversight? The Board of Directors has overall legal responsibility for the financial health of your nonprofit. Board members need to understand key financial information and policies, and it’s recommended that they look at the following reports at least quarterly: Fiscal year budget (with comparisons to actual expenditures/revenue). Profit and loss statement (including programs).
  • Charitable solicitation compliance is not optional. It is the law. Charitable solicitation is regulated on the state-level and the requirements vary by state. Forty-one states require registration and four additional states require disclosure statements to be included on solicitations. Charitable solicitation can take on many forms of asking for a donation, including fundraising online. In addition to registration, many states require foreign qualification of the nonprofit corporation and appointment of a registered agent.

  • A memorandum by Dianne Chipps Bailey of Robinson Bradshaw to describe the state and federal rules applicable to the solicitation of charitable contributions by Section 501(c)(3) organizations in the State of North Carolina.

    Charitable Solicitation - Licensing, Disclosures and Acknowledgement (North Carolina)

  • Ethical standards and principles are the foundation for maintaining public trust in your organization and the nonprofit sector as a whole. The Association of Fundraising Professionals (AFP) first published its code of ethical standards for fundraising professionals in 1964, and "believes that ethical behavior fosters the development and growth of fundraising professionals and the fundraising profession, and enhances philanthropy and volunteerism."

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