In the early part of the 20th century, tax-exempt organizations were subject to few government regulations. Prior to 1969, organizations did not even have to apply to the IRS to receive federal tax-exempt status. Similarly, for many years, tax-exempt organizations did not file any annual return with the IRS.However, five events at the turn of the century revolutionized the way the public and the government view nonprofits.

In DeOtte v. Azar, a federal district court case in Texas this past summer, a federal court issued a new permanent national injunction robustly protecting employers and individuals across the country who object to paying for contraceptive health insurance coverage in their health insurance plans. It is understandable why one may have thought that the issue of protecting nonprofit employers who have religious objections to contraceptive coverage was resolved long ago.

The Napa Legal Nonprofit Toolkit identifies and explains, in plain English, the steps needed to establish a faith-based nonprofit, including legal creation and federal tax-exemption. The objective of the toolkit is to clearly articulate the path to successfully establishing a faith-based nonprofit, so that those who wish to fill a need in their community through a nonprofit program or entity are empowered to do so.

The Napa Legal Nonprofit Toolkit identifies and explains, in plain English, the steps needed to establish a faith-based nonprofit, including legal creation and federal tax-exemption. The objective of the toolkit is to clearly articulate the path to successfully establishing a faith-based nonprofit, so that those who wish to fill a need in their community through a nonprofit program or entity are empowered to do so.

This sample employee handbook is directed towards Catholic Schools, but, with the assistance of an attorney, could be adapted to other apostolates as well. The sample employee handbook is an educational resource that can be used as a guide in consultation with an attorney.