Association of Corporate Counsel

Nonprofit Organization Affiliates

March 2007

Provided by the Association of Corporate Counsel
1025 Connecticut Avenue, Suite 200
Washington, D.C. 20036
Tel 202.293.4103
Fax 202.293.4701
www.acc.com

The following materials are intended to provide information for In-house counsel on establishing non-profit affiliates. This information does not represent legal advice and should not be relied on as such nor do the opinions expressed in this material reflect the views of ACC or its lawyers unless so stated. This InfoPAK is not intended to be a comprehensive statement on the subject but, rather, a handbook that provides practical information for the reader. We hope that you find this material useful. Thank you for contacting the Association of Corporate Counsel.

This InfoPAK has been prepared and is being sponsored by the law firm of
Pillsbury Winthrop Shaw Pittman LLP
at the direction of the Association of Corporate Counsel

Authors:

Jefferson C. Glassie, Esq.

&

Audra J. Heagney, Esq.




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Table of Contents

  1. Structure of Nonprofit Organizations
    1. Nonstock Corporations
    2. Membership Associations and Charities
    3. Tax Exemption Under Sections 501(c)(3), (c)(4), and (c)(6)
    4. Complex Structures to maximize legal compliance, risk management, efficiencies

  2. Wide Range of Affiliates
    1. Main "parent" organization, including divisions
    2. Supporting organizations, including charitable foundations
    3. For-Profit Subsidiary
    4. Political Action Committees
    5. Allied Organizations
    6. Chapters — Local, State, Regional
    7. International Affiliates
    8. Corporate Relations
    9. Business Forms — LLC, Partnership, Joint Venture

  3. Additional Resources

  4. About Pillsbury Winthrop Shaw Pittman

Appendix

  1. Forms of Articles/Certificates of Incorporation for Nonstock Corporations
    http://www.acc.com/protected/policy/nonp/tab1.pdf


  2. Regulations Under the Internal Revenue Code
    http://www.acc.com/protected/policy/nonp/tab2.pdf


  3. Uniform Unincorporated Nonprofit Association Act
    http://www.acc.com/protected/policy/nonp/tab3.pdf


  4. Sample Nonprofit Corporation Bylaws
    http://www.acc.com/protected/policy/nonp/tab4.pdf


  5. Sample Bylaw Provisions Allowing Committees and Divisions
    http://www.acc.com/protected/policy/nonp/tab5.pdf


  6. Contractual Provisions to Consider in Affiliate Agreements and Sample Affiliate Agreements
    http://www.acc.com/protected/policy/nonp/tab6.pdf


  7. Scientific and Educational Associations and Foundations Requirements
    http://www.acc.com/protected/policy/nonp/tab7.pdf


  8. Sample Cost Sharing Agreement
    http://www.acc.com/protected/policy/nonp/tab8.pdf


  9. Sample Bylaws of a Professional Certification Board http://www.acc.com/protected/policy/nonp/tab9.pdf


  10. Memo on Governance Structure of Section 501(c)(3) Organization and its For Profit Subsidiary
    http://www.acc.com/protected/policy/nonp/tab10.pdf


  11. FEC Campaign Guide for Corporations and Labor Organizations
    http://www.acc.com/protected/policy/nonp/tab11.pdf


  12. Sample PAC Bylaws
    http://www.acc.com/protected/policy/nonp/tab12.pdf


  13. Sample Bylaw Provisions Authorizing Chapters
    http://www.acc.com/protected/policy/nonp/tab13.pdf


  14. Form 990
    http://www.acc.com/protected/policy/nonp/tab14.pdf


  15. Sample Consent to be Included in Group Exemption Letter
    http://www.acc.com/protected/policy/nonp/tab15.pdf


  16. Sample Hotel Contract Provisions and Frequently Asked Questions
    http://www.acc.com/protected/policy/nonp/tab16.pdf


  17. Sample International Affiliate Agreement
    http://www.acc.com/protected/policy/nonp/tab17.pdf


  18. Sample Exhibitor Agreement
    http://www.acc.com/protected/policy/nonp/tab18.pdf


  19. Sample Royalty and Provider Agreement
    http://www.acc.com/protected/policy/nonp/tab19.pdf


  20. Sample Joint Venture Agreements
    http://www.acc.com/protected/policy/nonp/tab20.pdf


  21. Summary of Tax-Exempt and Commercial Organization Joint Ventures
    http://www.acc.com/protected/policy/nonp/tab21.pdf


  22. Sample Certificate of Formation and Operating Agreement
    http://www.acc.com/protected/policy/nonp/tab22.pdf


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