This Quick Overview, which focuses on employee bonuses, examines various 501(c) organizations and the US Internal Revenue Service's (IRS) test of compensation as well as the prohibition on private inurement.
This Top Ten is based on discussions with a few of the author's nonprofit general counsel friends, as well as his experience in working as outside counsel for organizations that recently hired new in-house counsel. While not comprehensive, it hits those important points to consider in your first weeks and months on the job.
This is a sample form 990 disclosure questionnaire for Board of Directors.
This program identifies key considerations for providing legal advice to business clients in nonprofit organizations. It is important for business clients to understand that a not-for-profit designation does not mean that the organization should behave differently than a for-profit company. Additionally, when counseling business clients, in-house attorneys may need to assist them in seeing the "little" picture. Areas covered will include: risks associated with receipt of donated goods, services and real estate; conducting due diligence analysis of vendors/suppliers; brand/intellectual property protection; and costs and risks associated with new ventures or risky activities.
This Wisdom of the Crowd, compiled from responses posted on the Nonprofit Organizations eGroup addresses term limits for board members or officers in a nonprofit organization.
This Wisdom of the Crowd (ACC member discussion) addresses legal department staff and structure. This resource was compiled from questions and responses posted on the forum of the Nonprofit Organizations ACC Network.*
This Quick Overview explains the federal law requirements for obtaining and maintaining tax-exempt status under Section 501(c)(3) of the United States tax code.
This Wisdom of the Crowd, compiled from questions and responses posted on the Nonprofit Organizations and Intellectual Property eGroups, addresses whether an employee can co-own Intellectual Property (IP) created for his/her employer, a nonprofit organization (NPO) in the United States.
This Wisdom of the Crowd (ACC member discussion) addresses issues related to nonprofit board members paying to serve and potential conflicts with their employers. The issues discussed include paying to serve on the board, the effect of a Director's outside salary on the nonprofit's status, and obligations to the Board v. Director's employer. This resource was compiled from questions and responses posted on the forum of the Nonprofit Organizations ACC Network.
This survey is a self-proclaimed 'work in progress' which will continue to be updated by the Pro Bono Institute. It covers 43 jurisdictions in Europe, Asia and the Pacific region, the Americas, Africa, and the Middle East.