Employee Classification Conundrum offers a step-by-step assessment to help determine whether an employee should be classified as exempt versus non-exempt under the Department of Labor's Fair Labor Standards Act. (Nonprofit Risk Management Center)
Have a burning advocacy-related question? Bolder Advocacy offers an "Ask an Expert" service, where you can submit your question and get help from their advocacy coaches. (Alliance for Justice)
Federal tax laws allow for all charitable nonprofits to engage in legislative lobbying "as long as that activity amounts to only an 'insubstantial' amount of the nonprofit's activities." Learn how to take the 501(h) election and advocate for your cause with legislators while still maintaining your organization's tax exempt status. (National Council of Nonprofits)
Your organization might be wondering how to get involved in elections. It's important to understand what types of election-related activities you can and can't do, as detailed in this excerpt Common Ground.
© North Carolina Center for Nonprofit Organizations, Inc. From Common Ground, a publication of the N.C. Center for Nonprofits
All 501(c)(3) organizations must file Form 1023 to apply for recognition of exemption from federal income tax. Please see the following IRS online resources:
About Form 1023 Instructions for Form 1023 Form 1023 (Dec 2017 version)
Nonprofits must establish that the executive compensation (salary and benefits for senior level personnel) provided at their organization is "reasonable and not excessive." The IRS recommends a three step process referred to as "rebuttable presumption" to substantiate the reasonableness of compensation offered by an organization and provides legal guidelines:
Learn about parties able to take legal action against your organization, and about Directors' and Officers' (D&O) liability insurance, in: Who Can Sue a Nonprofit Board? (Nonprofit Risk Management Center)
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)