Nonprofit has filed State requirements but has never filed for federal exemption. Is this valid?

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Nonprofit has filed State requirements but has never filed for federal exemption. Is this valid?

We have a home owners association that has filed only State requirements and received the exemption but have never filed for federal exemption. Is this organization valid?

If your question is whether the association has legal power and authority to conduct its business, the answer is probably yes if it met all requirements under state law. The exemption or lack thereof for federal purposes has no relationship to the association's inherent powers.

Tuesday, March 6, 2007

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October Webinar

State Charitable Solicitation Statutes: Everything You Wanted to Know But Were Afraid to Ask
Wednesday, September 16, 2024
1:30-3:00 PM ET

Most charities that seek contributions nationally are required to register in 38 states and the District of Columbia that require registration before starting to solicit. What about for-profit fundraisers? Are they required to register and file their contracts and other documentation in some states?

Since many states are increasing their enforcement efforts to ensure that charities and fundraisers are complying with initial and annual registration requirements, it's important that charities and fundraisers abide by these statutes—especially since noncompliance can result in the imposition of significant fines and penalties.

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PA Bar Institute

Don Kramer's annual what's new and what's hot in nonprofit law. The presentation included discussion of:

* Federal tax law cases, including one to invalidate the requirement for Schedule B on the annual Form 990 for charities and one to challenge the prohibition on electioneering and substantial lobbying, and the request to require demographic information on boards of large public charities on the Form 990.
* Challenges to higher education, including federal taxes, unionization, new Title IX regulations, name, image and likeness issues, and challenges to diversity, equity and inclusion programs.
* Status of the new annual report requirement for Pennsylvania nonprofit corporations.
* Updates on charitable solicitation registration issues.
* Standing issues.
* Special issues with charitable trusts, including one holding that many minor breaches of fiduciary duty can add up to a significant breach of duty.
* Other interesting cases, including one holding that donor lists are not trade secrets subject to protection from use by a former fundraiser.

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Nonprofit bylaw review

Don Kramer will review and comment on your own current or proposed bylaws

Do your Bylaws reflect the way you actually operate? Do they protect the interests of those who should be protected? Do they spell out clearly how to deal with governance issues? Or do they create uncertainty for those who have to implement them?

Most nonprofits don't spend a lot of time looking at their Bylaws until there is a question or a dispute. That's when you need bylaws that are clear and unambiguous, so your questions on how to proceed are already answered. That's when bad bylaws can lead to unnecessary controversies or even costly litigation. Nonprofit Issues editor Don Kramer will review your current or proposed Bylaws to see if they work for you.

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SAY THAT AGAIN?

June 4, 2024

We saw an invitation to attend a webinar recently on creating successful surveys.

A successful outcome, the invitation said, will not be achieved “without knowledge and the no how.”

It might also be helpful to understand the English language and not rely so much on spell check.

Thanks to Catherine Gillespie of Montgomery, McCracken for this one.

See our "Say That Again" collection

Special Report Available

Increasing Gender Diversity on the Boards of Nonprofit Eds and Meds: Why and How to Do It

This report provides a rare inside view on barriers women face to selection and success that are particular to nonprofit organizations and makes specific recommendations on how to improve the gender ratio.
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Nonprofit has filed State requirements but has never filed for federal exemption. Is this valid?

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Nonprofit has filed State requirements but has never filed for federal exemption. Is this valid?

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Nonprofit has filed State requirements but has never filed for federal exemption. Is this valid?

Your Legal Questions Answered

Nonprofit has filed State requirements but has never filed for federal exemption. Is this valid?

Add new comment

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