1 The Legal Essentials of Starting a Nonprofit Organization July 2010 Stephen Falla Riff, Esq. Legal Aid Society Community Development Project Copyright 2010 The Legal Aid Society
2 What this Presentation is About This presentation is about the legal aspects of forming a not-for-profit corporation and obtaining 501(c)(3) tax exempt status. This presentation provides legal information, not legal advice. Consult a qualified attorney or accountant if professional assistance is required.
3 Agenda Part I: Part II: Part III: Part IV: Is Your Organization Ready to Incorporate and Become a 501(c)(3)Tax Exempt Organization? Not-for-Profit Incorporation and Related Matters Applying for 501(c)(3) Federal Tax Exemption Other Considerations
4 PART I Is Your Organization Ready to Incorporate and Become a 501(c)(3)Tax Exempt Organization?
5 Is Your Organization Ready to Incorporate and Become Tax Exempt? It Should Have: A clear, well-defined mission that qualifies as charitable under Section 501(c)(3) of the Internal Revenue Code. A detailed description of the activities it will undertake to carry out the mission. A core group to do the substantial work required to achieve the mission, including dedicated members who are willing and able to become directors and officers.
6 Is the Organization Ready to Incorporate? (continued) A detailed budget A realistic fundraising plan Legal counsel (desirable) A bookkeeper or accountant (desirable)
7 PART II Not-for-Profit Incorporation and Related Matters
8 Steps to Not-for-Profit Incorporation To obtain 501(c)(3) status, start by creating an entity under state law. Most typical form of nonprofit organization is a not-for-profit corporation. Corporation: prepare a certificate of incorporation (see sample).
9 Certificate of Incorporation The corporate purposes stated in the certificate of incorporation (or charter ) may include religious, charitable, scientific, literary, and educational purposes. Examples of 501(c)(3) purposes include the operation of churches, schools, senior citizen centers, arts organizations, and economic development agencies. Prior to filing the charter with the Division of Corporations it may be necessary to receive a waiver or consent from a state agency.
10 (sample) CERTIFICATE OF INCORPORATION OF EAST HARLEM COMMUNITY, INC. (the Certificate ) Under Section 402 of the Not-for-Profit Corporation Law The undersigned, a natural person of the age of eighteen or over, desiring to form a corporation pursuant to the provisions of the Not-for-Profit Corporation Law of the State of New York (the N-PCL ), does hereby certify that: 1. The name of the corporation is East Harlem Community, Inc. (hereinafter referred to as the Corporation ). 2. The Corporation is a corporation as defined in subparagraph (a)(5) of Section 102 of the N- PCL and is not formed, conducted or operated for purposes of pecuniary profit or financial gain. The Corporation is a Type B corporation under Section 201 of the N-PCL. 3. The Corporation is organized and shall be operated exclusively for charitable purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code of 1986, as amended (the Code ). The Corporation is formed to provide relief to the female victims of childhood incest or sexual trauma by holding support group meetings, conducting public outreach and providing information to the public, and the Corporation shall undertake the following activities in furtherance of that purpose: 10
11 Hold an Organizational Meeting Following the filing of the certificate of incorporation, hold the first organizational meeting of the corporation. Typically, bylaws are adopted and directors and officers are elected at the meeting. Consult your state s nonprofit law to find out if additional action is required. Following the meeting, prepare minutes. See sample meeting notice, agenda and minutes.
12 (sample) NOTICE OF ORGANIZATIONAL MEETING OF THE INITIAL BOARD OF DIRECTORS OF EAST HARLEM COMMUNITY, INC. To the Directors of East Harlem Community, Inc.: PLEASE TAKE NOTICE that, pursuant to Section 405 of the Not-For- Profit Corporation Law, an organizational meeting of the initial directors of East Harlem Community, Inc. (the Corporation ) will be held at the Offices of the Legal Aid Society, Community Development Project, 230 East 106th Street, New York, New York 10029, on the 27th day of September, 2007, at 5:00 p.m., for the purpose of adopting by-laws, electing directors and officers, and the transaction of such other business as may come before the meeting. Dated: September 7, 2007 New York, New York GEORGE LOCKER Director 12
13 (sample) EAST HARLEM COMMUNITY, INC. AGENDA OF THE ORGANIZATIONAL MEETING OF THE BOARD OF DIRECTORS Tuesday, September 25, 2007 Type of Meeting: Organizational Meeting of the Directors Invitees: George Locker, Maria Tejada, Helen Friedman, David Wood, Carlos Quiroga. I. Call to order. II. Election of temporary chairperson and temporary secretary. III. Roll call and Notice of Meeting. IV. Approval of Agenda. V. Approval of Minutes. VI. Open Issues I. New business II. Filing of certificate of incorporation. III. Adoption of bylaws, conflict of interest policy, whistleblower policy, and document retention policy. IV. Election of directors and officers. V. Opening a bank account. VI. Obtaining tax exemptions (federal, state and local) and charitable registration. VII. Review of corporate governance issues. VIII. Adjournment 13
14 (sample) EAST HARLEM COMMUNITY, INC. MINUTES OF THE ORGANIZATIONAL MEETING OF THE BOARD OF DIRECTORS HELD ON TUESDAY, SEPTEMBER 25, 2007 The organizational meeting of the board of directors (the Board ) named in the certificate of incorporation of East Harlem Community, Inc., a New York not-for-profit corporation (the Corporation ), was held at 5 p.m. on Tuesday, September 25, 2007, at the offices of The Legal Aid Society Community Development Project, 230 East 106th, New York, New York, Roll Call and Notice of Meeting The following directors, constituting a quorum, were present at the meeting: George Locker, Maria Tejada, Helen Friedman and David Wood. Absent from the meeting was Carlos Quiroga. Waivers of notice of the meeting were signed by the directors and ordered filed with the minutes together with a waiver previously signed by Mr. Quiroga. Also present, at the request of the Board, was the Corporation s attorney, Stephen Falla Riff, of the Community Development Project of the Legal Aid Society. On motion duly made, seconded and unanimously approved, the Notice of Meeting with proof of mailing, and the Meeting Agenda, dated September 25, 2007, were made part of the minutes of this meeting. Temporary Chairperson and Temporary Secretary On motion duly made, seconded and unanimously approved, George Locker was elected temporary chairperson and Maria Tejada was elected temporary secretary of the meeting. Filing of Certificate of Incorporation The temporary chairperson reported that the original certificate of incorporation was filed with the New York Secretary of State on September 11, A certified copy of the certificate of incorporation, attached as Exhibit A, showing the above filing, was delivered to the temporary secretary with directions to insert it in the minute book of the corporation. Adoption of Bylaws The next order of business was the discussion of the proposed bylaws for the Corporation, which had been prepared by its attorney and circulated by to the Board for review in advance of the meeting. The Board then discussed the provisions of the proposed bylaws and the attorney for the Corporation answered questions concerning these provisions. 14
15 (sample) CONFLICT OF INTEREST POLICY Resolution of the Board of Directors of East Harlem Community, Inc. Article I Purpose The purpose of this conflict of interest policy is to protect the interests of East Harlem Community, Inc. (the Corporation ) when it is contemplating entering into a transaction or arrangement that might benefit the private interest of an officer or director of the Corporation or might result in an excess benefit transaction. This policy is intended to supplement but not replace any applicable state and federal laws governing conflict of interest applicable to nonprofit and charitable organizations. Article II Definitions 15
16 Bylaws The bylaws contain information about running the organization, including: Giving proper notice of meetings. Electing directors and officers. Keeping and producing financial records. Signing checks and contracts. Sample bylaws are attached. Consult your state s nonprofit law to determine the correct form of bylaws in your state.
17 BY-LAWS OF EAST HARLEM COMMUNITY, INC. (A New York Not-for-Profit Corporation) ARTICLE I. ARTICLE II. ARTICLE III. ARTICLE IV. ARTICLE V. ARTICLE VI. ARTICLE VII. ARTICLE VIII. ARTICLE IX. ARTICLE X. ARTICLE XI. ARTICLE XII. ARTICLE XIII. ARTICLE XIV. Table of Contents Name and Offices. Purpose.. No Members... Board of Directors... Advisory Board... Committees Officers... Execution of Instruments. Indemnification General Provisions.. Conflicts of Interest. Amendments. Non-Discrimination. Reference to Certificate of Incorporation
18 A Resource List Nonprofit Organization Issues (full list available upon completion of this session) State of New York, Office of the Attorney General, Charities Bureau: Right From the Start: Responsibilities of Directors and Officers of New York State Not-for-Profit Corporations. Internal Controls and Financial Accountability for Not-for-Profit Boards. %20Small%20Type.pdf Foundation Center. Provides a wide range of fundraising resources, tools and training to nonprofit organizations. Guidestar.org. National database of nonprofit organizations. Includes on-line copies of the federal Form 990 annual filing of many nonprofit organizations and other useful information (requires free registration): Alliance for Nonprofit Management. A national association of individuals and organizations dedicated to improving nonprofit management. Answers to frequently asked questions on board development, strategic planning, fundraising, financial management, risk management, and credit card acceptance: Free Management Library. Many useful categories of information, including management, finances and start-up resources for nonprofit organizations. 18
19 Hold Good Meetings Draft proper meeting notices Create agendas Keep minutes of the meetings Adopt minutes at the following meeting Maintain records of all meetings Be consistent
20 Other Forms of Nonprofit Organizations Limited Liability Company: prepare articles of organization. Permissible when the members of the LLC are themselves exempt organizations. Unincorporated Association: prepare articles of association. Trust: prepare trust agreement or declaration of trust.
21 Registration Requirements for Charitable Organizations Charities are required to register and file an annual report in states where they provide services or solicit donations. Check with the charities bureau in your state for local requirements. Registration with the charities authorities in multiple states may be required depending on the level of activity in those states. Regular and on-going solicitations in a state typically trigger the registration requirement.
22 State and Local Tax Exemptions Check with state tax authorities to find out how nonprofit organizations may obtain exemption from corporate, sales and real property taxes. State and local exemptions are routinely granted to 501(c)(3) tax exempt organizations.
23 PART III Applying for 501(c)(3) Federal Tax Exemption
24 Can an Organization Be Tax Exempt Without Receiving an IRS Tax Determination Letter? A donation to a church, or to an organization with less than $5,000 in annual gross receipts, is deductible by the donor as a charitable contribution whether or not the organization has applied for and received tax-exempt status from the IRS. Many churches and most small organizations nevertheless apply for 501(c)(3) status to eliminate any doubt regarding their tax exempt status and to make donors more comfortable.
25 Which Nonprofits are Eligible for 501(c)(3) Status? The organization must be organized and operated exclusively for one of the following purposes: Religious Charitable Scientific Literary Educational Prevention of cruelty to children or animals Testing for public safety Fostering national or international sports competition
26 Applying for 501(c)(3) Federal Tax Exempt Status Obtain an Employer Identification Number ( EIN ) using IRS Form SS-4. Complete and file IRS Form 1023 for recognition as a 501(c)(3) organization. File Form 1023 within the first 27 months of the nonprofit s incorporation and the exemption, if granted, will be retroactive to the postmarked date of the application.
27 Key Elements of the Form 1023 Corporate documents: Bylaws (or operating agreement). Certificate of incorporation (or articles of organization, or trust instrument). Conflict of interest policy. Part IV (Narrative Description of Activities): Detailed description of past, present, and future activities. Part IX (Financial Data): Detailed financial information: a statement of revenues and expenses and a statement of assets and liabilities.
28 PART IV Other Considerations
29 Limits on 501(c)(3) Tax Exempt Organizations Organizational test: The certificate of incorporation (charter) of the nonprofit must provide: That it is organized exclusively for an exempt purpose described in Section 501(c)(3). That in the event of dissolution, assets will be distributed to another 501(c)(3) organization or to a government entity for a public purpose.
30 Limits Related to the Operational Test Operational test: The organization must be operated to further the exempt purposes stated in the charter. In addition: No intervention in political campaigns. Only limited activity to influence legislation. No excessive financial benefit to insiders or other private interests. Business activity that is unrelated to the nonprofit s exempt purpose must be limited.
31 Public Charities Versus Private Foundations Typically, public charities carry out charitable activities while private foundations support them. Public charities have many advantages over private foundations, including: Less burdensome reporting requirements. Need not distribute a portion of revenues to other charities. Individuals and corporations may make more generous contributions to public charities than to private foundations. Exempt from certain taxes.
32 Federal Reporting Requirements for Exempt Organizations IRS Form 990, 990-EZ, or 990-N Form 990: required to file if the organization s revenues exceed $100,000 per year. Form 990-EZ: may be filed if the organization s gross receipts are less than $100,000 and its assets are less than $250,000. Form 990-N ( e-postcard): must be filed if gross receipts are less than $25,000. Form 990-T: required to file if the organization has more than $1,000 in unrelated business income.
33 Fiscal Sponsorship Fiscal sponsors are 501(c)(3) organizations that receive tax deductible contributions on behalf of organizations that have not yet obtained 501(c)(3) status: A fiscal sponsor is responsible for the proper expenditure of the funds it disburses to a non- 501(c)(3) organization. The fiscal sponsor must exercise control over the funds and discretion over their expenditure.
34 Fiscal Sponsorship (continued) A fiscal sponsor and the non-501(c)(3) organization should have consistent purposes. A written fiscal sponsorship agreement should be entered into setting forth the terms of the fiscal sponsorship.
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