Nonprofit Corporations and Tax-Exempt Organizations. Laura Hughes

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1 Nnprfit Crpratins and Tax-Exempt Organizatins Laura Hughes

2 Tpics Nnprfit crpratin v. tax-exempt rganizatin Qualifying fr tax-exempt status Cntributins Filing Respnsibilities

3 Nnprfit Crpratin Terminlgy State-level designatin Chapter 1702 f the Ohi Revised Cde Can be frmed fr any purpse Members instead f sharehlders Cannt distribute prfits t private individuals Tax-Exempt Organizatin Federal incme tax designatin Must be rganized and perated fr specific purpses Generally must apply fr recgnitin as a tax-exempt rganizatin and receive a determinatin letter frm the IRS A nnprfit crpratin is NOT autmatically a tax-exempt rganizatin

4 Nnprfit Crpratin Ohi Revised Cde (C): Nnprfit crpratin means a dmestic r freign crpratin that is frmed therwise than fr the pecuniary gain r prfit f, and whse net earnings r any part f them is nt distributable t, its members, directrs, fficers, r ther private persns, except that the payment f reasnable cmpensatin fr services rendered and the distributin f assets n disslutin as permitted by sectin f the Revised Cde is nt pecuniary gain r prfit r distributin f net earnings.

5 Nnprfit Crpratin What the definitin says: The crpratin cannt distribute its prfits r net earnings t private persns The payment f reasnable cmpensatin fr services rendered is permitted What the definitin des nt say: The crpratin cannt earn a prfit The crpratin must be frmed fr specific purpses The crpratin is exempt frm taxatin

6 Tax Exemptin 501(c)(3): Charitable rganizatin 501(c)(4): Scial welfare rganizatin 501(c)(5): Labr, agricultural, r hrticultural rganizatins 501(c)(6): Business leagues, chambers f cmmerce, prfessinal ftball leagues 501(c)(7): Scial clubs 501(c)(8): Fraternities and srrities

7 501(c)(3): Charitable Organizatins Exempt Purpses Religius Charitable Scientific Testing fr public safety Literary Educatinal Fster amateur sprts cmpetitin Preventin f cruelty t children r animals Charitable Relief f the pr, the distressed, r the underprivileged Advancement f religin, educatin, r science Erecting r maintaining public buildings, mnuments, r wrks Lessening the burdens f gvernment Lessening neighbrhd tensins Eliminating prejudice and discriminatin Defending human and civil rights Cmbatting cmmunity deteriratin and juvenile delinquency

8 Organized and Operated Exclusively fr Exempt Purpses Organized: Must be a crpratin, trust, r unincrprated assciatin Organizing dcuments must limit the rganizatin s purpse t exempt purpses Organizatin s assets must be permanently dedicated t an exempt purpse Operated: Organizatin must engage primarily in activities that accmplish exempt purpses Organizatin must serve a public interest, nt private interests Limits n prpaganda, attempting t influence legislatin, and intervening in plitical campaigns

9 Public Interests v. Private Interests N Private Inurement Net earnings may nt inure in whle r in part t the benefit f private individuals Fcus n insiders Cannt pay dividends t members Cannt pay mre than fair market value fr salaries, rents, gds, and services N Private Benefit Organizatin must serve a public interest, nt private interests Lk at class f individuals benefited by the activities f the rganizatin

10 Public Charity v. Private Fundatin Private Fundatins Default classificatin: Every 501(c)(3) rganizatin is a private fundatin unless it qualifies as a public charity Mre limits n deductibility f cntributins Certain excise taxes apply nly t private fundatins Public Charities Churches Schls Organizatins that prvide hspital r medical care Publicly-Supprted Organizatins Substantial part f supprt in the frm f cntributins frm ther public charities, gvernmental units, and/r the general public Nt mre than 1/3 f supprt frm grss investment incme, and mre than 1/3 supprt frm cntributins, membership fees, and grss receipts frm activities related t exempt functins

11 Cntributins Mst 501(c)(3) rganizatins are eligible t receive tax-deductible cntributins (IRC 170) Cntributin Limitatins: Private fundatins: 30% f AGI Public charities: 50% f AGI Cntributins t rganizatins whse tax-exempt status is pending Frm 1023 is under review, s n determinatin letter Cntributins are deductible while the applicatin is pending, as lng as tax-exempt status is later granted t the rganizatin. If tax-exemptin is denied, the dnr must amend his/her tax return and remve the charitable deductin

12 Cntributins Written acknwledgement fr dnatins in excess f $250 Name f rganizatin Amunt f cash cntributin Descriptin (but nt value) f nn-cash cntributin Statement that n gds r services were received in exchange fr the dnatin Written disclsure fr quid pr qu cntributins in excess f $75 Amunt f cntributin deductin is limited t the excess f the dnatin ver the value f gds r services received Disclsure must include a gd faith estimate f the value f the gds r services that the dnr will receive $10 penalty per cntributin (up t $5,000 per fundraiser r mailing) if statement is nt prvided

13 Filing Requirements IRS Frm 1023: Applicatin fr Recgnitin f Tax Exemptin IRS Frm 990: Annual Infrmatin Return Ohi Attrney General Initial registratin Annual reprt Ohi Secretary f State Statement f Cntinued Existence (every 5 years)

14 IRS Frm 1023 All 501(c)(3) rganizatins must file Frm 1023 and receive a determinatin letter frm the IRS acknwledging the rganizatin s tax-exempt status Exceptins: Churches, synaggues, temples, and msques Grss receipts f less than $5,000 per year Effective Date f Tax-Exemptin: If Frm 1023 is filed within 27 mnths fllwing the frmatin f the rganizatin, tax-exemptin will be retractive t the date f frmatin

15 IRS Frm 1023 Always check Frm 1023 fr updates befre filling ut the applicatin Key Prvisins: Part IV: Narrative Descriptin f Activities Part V #5: Cnflict f Interest Plicy Part IX: Financial Data Part X: Public Charity Status User Fee: $400 r $850 Nte: If IRS apprves tax-exempt status, the entire Frm 1023 and attachments will be pen t public inspectin

16 IRS Frm 990 Annual Infrmatin Return Due Date: the 15 th day f the 5 th mnth after the end f the rganizatin s fiscal year Can request an autmatic 3-mnth extensin t file (Frm 8868) Late filing penalties: Grss receipts under $1M: $20 per day, up t the lesser f $10,000 r 5% f grss receipts Grss receipts ver $1M: $100 per day, up t $50,000 Penalties als apply if the filing is incmplete r incrrect Failure t file a Frm 990 fr 3 cnsecutive years will result in autmatic revcatin f tax-exempt status

17 Ohi Attrney General Ohi Attrney General has the authrity t regulate nnprfit rganizatins in Ohi Prime fcus is t ensure that the assets f charitable rganizatins are nt diverted fr persnal use Charitable rganizatins must register with the Ohi Attrney General and file annual infrmatin reprts Exceptins: Schls, PTAs, and bster clubs Churches Due date fr annual reprt is the due date f the rganizatin s IRS Frm 990 (with extensins) Annual Filing Fee: Up t $200 (based n assets)

18 Ohi Secretary f State Statement f Cntinued Existence Must be filed by all freign and dmestic nnprfit crpratins in Ohi $25 Filing Fee File every 5 years

19 Steps fr Frming and Maintaining a Nnprfit, Tax-Exempt Organizatin Frmatin: Articles f Incrpratin (Ohi Secretary f State) Emplyer Identificatin Number (EIN) Initial Minutes Cde f Regulatins Cnflict f Interest Plicy IRS Frm 1023 Applicatin fr Recgnitin f Tax-Exemptin and Frm 2848 Pwer f Attrney Registratin with the Ohi Attrney General Onging: IRS Frm 990 Annual Reprt (Ohi Attrney General) Statement f Cntinued Existence every 5 years (Ohi Secretary f State)

20 IRS Publicatins Pub. 526: Charitable Cntributins Pub. 557: Tax-Exempt Status fr Yur Organizatin Pub. 598: Tax n Unrelated Business Incme f Exempt Organizatins Pub. 1771: Charitable Cntributins Substantiatin and Disclsure Requirements Pub. 1828: Tax Guide fr Churches and Religius Organizatins Pub. 4220: Applying fr 501(c)(3) Tax-Exempt Status Pub PC: Cmpliance Guide fr 501(c)(3) Public Charities Pub PF: Cmpliance Guide fr 501(c)(3) Private Fundatins Pub. 4741: The New Frm 990 What Tax Exempt Organizatins Need t Knw Pub. 4742: New Frm 990 Preparatin Checklist Pub. 4752: The New e-pstcard (Frm 990-N) What Smaller Organizatins Need t Knw t Stay Exempt

21 Questins? Laura M. Hughes, Esq. Dinsmre & Shhl

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