Legal Compliance & Transparency

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  • Guide to Nonprofit Governance - A substantial 285 page document, intended to help guide nonprofit boards with understanding their responsibilities and establishing organizational policies. For more established boards, it can be referenced to help address any problems via a "Checklist for Directors of Troubled Not-For-Profit Organizations" and related parts of the document.

  • Update: The need for physical distancing during the COVID-19 public health crisis necessitated that gatherings of board members and other individuals move online by way of video conferencing technology. However, this brought into question the legality and permissibility of decisions and votes conducted outside of the normal parameters defined in many nonprofit's bylaws.

  • Nonprofits working to provide healthcare or operate healthcare facilities and hospitals are legally required by HIPAA to protect the personally identifiable information or "Protected Health Information" of the clients and constituents they serve.

  • Donors may wish to make bifurcated gifts (or split gifts) from their donor advised funds (DAF) to support your nonprofit's annual gala or other fundraising event. This might take the form of the donor asking if they can use their DAF to cover a portion of the cost of tickets when acting as a table sponsor. However, donors making grants from their DAF cannot receive anything of value in return for their gift, as they have already received a tax deduction.

  • Games of chance, raffles, and charity auctions is designed to help you think through fundraising strategies like gambling, raffles, silent auctions, and bingo or casino nights. Notably, special licenses for charitable solicitation or serving alcohol, as well as the tax deductibility for the donor's contribution and the nonprofit's income are factors to consider. (National Council of Nonprofits)

  • A Nonprofit's Guide to Risk Management & Insurance - "Risk management can play a critical role in a nonprofit's success or failure.

  • An executive session — sometimes called a closed meeting or an in camera session — provides a venue for handling issues that are best discussed in private, for fostering robust discourse, and for strengthening trust and communication. Learn how to use executive sessions regularly and wisely. (BoardSource)

     

  • Last updated: September 22, 2021

    David Heinen, Vice President for Public Policy and Advocacy, North Carolina Center for Nonprofits

    On September 20, Governor Roy Cooper signed a new law that modernizes the NC Nonprofit Corporation Act in two important ways:

  • The Standford University Law School Mills Legal Clinic has provided a sample collaboration memorandum of agreement.

  • As a result of attending this session, you will be able to: (1) understand and apply the three lenses used to complete an impactful Form 990; (2) describe how the Form 990 is organized along with the purposes of each section; (3) differentiate which areas of the Form 990 receive increased attention from the IRS and use that to evaluate the overall effectiveness of your Form 990.

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