Lesson One will teach you the basics of the legal formation of a faith-based nonprofit. If you’re new to nonprofit law and want to of the foundations to start your organization, this the place to begin.
Your organization's bylaws may include director voting requirements not tailor-made to your preferences or the specific needs of your organization. Taking just a few minutes to read and think through some key provisions within your bylaws may save you from major issues down the road.
Using a compliance calendar can minimize the risk of fines and penalties associated with missed or late filings and have a measurable impact on an organization’s efficient functioning, financial bottom line, and reputation.
Lesson Four - Nonprofit Spring Cleaning: Corporate Records
Complete and well-organized corporate records are important both for efficient organizational performance and for legal compliance. Avoidable delays could jeopardize the organization’s ability to respond to funding opportunities and receive applicable exemptions.
Lesson Five - Compliance Alert: IRS Form 990 Filing Deadline Approaches
Most organizations must file the Internal Revenue Service (“IRS”) Form 990 or request an extension by May 15. Many organizations also have state tax filings, charitable registration forms, corporate annual reports, or some combination of these due on the same date.
Lesson Six - Nonprofit State and Federal Filing Requirements: Methods for Compliance, Consequences of Non-Compliance, and Septs for Reinstatement
Is your 501(c)(3) nonprofit complying with its regular filing requirements? Are you incurring penalties for late filing? Has your tax-exempt status been revoked? Read on for an overview of the filing requirements necessary to maintain or regain a nonprofit’s tax-exempt status under federal law.
Lesson Seven - Introduction to Volunteer Risk Management
Unlike the formal hiring programs used with employees, most volunteer programs are informal, evolving organically according to the organization’s needs. Unfortunately, an approach which is too informal leaves the apostolate and its participants at high risk.
Lesson Eight - When to Consider a Third-Party Audit
In the same way that some private companies regularly carry out external audits, (audits performed by a third party, not someone affiliated with the company), religious organizations can also carry out external audits. There are times it may be wise for your organization to do so.
Lesson Nine - Conflicts of Interest: Avoiding Common Mistakes
The directors of faith-based nonprofits have a duty of loyalty that requires them to put the organizations’ faith and mission ahead of personal interests, both in fact and in appearance. If the board does not conduct the required diligence, state and federal penalties may apply.
Lesson Ten - Protecting Freedom of Speech Against De-Platforming
Many vendors include provisions in their contracts and user agreements empowering the vendor to unilaterally cut service to faith-based organizations based on subjectively assessed violations of ambiguous hate speech policies. Protect your organization by negotiating for provisions that provide reasonable protection for free speech and religious exercise.
Lesson Eleven - Lobbying, Issue Advocacy, and Campaign Activity: Crafting an Organizational Policy
Faith-based nonprofits and their employees, directors, officers, and volunteers often care deeply about political affairs. But there is a well-known tension: faith-based nonprofits with 501(c)(3) status are limited in their ability to advocate for political issues and candidates.
Lesson Twelve - When the Government Comes Knocking: How Nonprofits Can Prepare for and Respond to Investigations
How a nonprofit responds to a government inquiry, whether a routine regulatory review or a criminal investigation, can significantly affect its operations, reputation, and ability to raise funds. This guide offers an overview of common government investigations and provides strategies to help organizations navigate the process effectively.
Lesson Thirteen - Five Things to Know About Public Disclosure Requests
As tax-exempt organizations, 501(c)(3) nonprofits are required to make some of their records available for public inspection. Many nonprofit organizations file their IRS Form 990 in May, which means inspection requests often come this time of year from members of the public who want to review an organization’s Form 990. This is a good time to learn about (or refresh your knowledge of) public disclosure requirements for nonprofits.