Category: Nonprofit Governance

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Why Delaware – The most popular state for new businesses and new nonprofits

Whenever a client comes to us to start a new nonprofit, one of the first topics we discuss is where to incorporate the new organization. We often recommend incorporation in Delaware, regardless of where the nonprofit plans to operate. Here are a …

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New Legal Developments Affect New York Organizations Using Independent Contractors

Yoga Instructors May Be Independent Contractors On October 25, 2016, in the Matter of Yoga Vida NYC,  a decision sure to have rippling effects through many industries, the New York State Court of Appeals–the highest court in New York State — ruled …

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Form 990-PF Filers Beware! The Tricky Double Negative of Part VII-B

Paying compensation to directors of tax exempt private foundations can be a delicate matter, especially for relatively modest family foundations.  Most foundation managers are aware that such compensation is generally permissible under the Internal Revenue Code, as long as the compensation is …

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Faster but Tougher – IRS Review Focuses on Private Benefit and Commerciality

The Exempt Organizations division of the IRS is functioning again judging from the considerable improvement we’ve been seeing in the time it takes to respond to applications.  But while the substantial delays in processing submissions for tax-exemption have all but disappeared, we …

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Commission on Accountability & Policy for Religious Organizations Issues Report

In December 2012, the Commission on Accountability & Policy for Religious Organizations presented a 91-page report to Senator Charles Grassley addressing various regulatory issues affecting the religious and broader nonprofit sector.  Entitled Enhancing Accountability for the Religious and Broader Nonprofit Sector (the …

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