Organizing and Operating Nonprofits Seminar Materials
Publication Date: |
April 2016 |
Available Formats: |
Searchable PDF via immediate download, CD-ROM, or USB Flash Drive |
Pages: |
110 |
I. Organizing and Operating a Virginia Nonprofit
J. William Gray
I. Threshold Question: Is a new organization necessary?
II. Types of Organizations Exempt under IRC § 501(a)
III. Choice of Entity
IV. Standards for Directors, Trustees and Managers
Appendix A: Organization Reference Chart
Appendix B: Additional Resources on Nonprofit Organizations
II. Applying for Tax-Exempt Status
Eileen Morgan Johnson
I. Nonprofit vs. tax-exempt distinctions
II. Advantages and disadvantages of tax-exempt status
III. Categories of exempt organizations
IV. Related organizations
V. Exemption application forms
VI. When to file?
VII. Form 1023
VIII. Filing requirements for small organizations
IX. Private foundation or public charity?
X. Extra Burdens of Private Foundation Status
XI. Applying for state and local exemptions
III. Maintaining Tax-Exempt Status
J. William Gray
I. UNRELATED BUSINESS INCOME TAX RULES
II. MAINTAINING NONPRIVATE FOUNDATION STATUS
III. LIMITATIONS ON POLITICAL AND LEGISLATIVE ACTIVITY
IV. ANNUAL RETURN FILING OBLIGATIONS
V. TYPES OF INFORMATION RETURNS
VI. PUBLIC DISCLOSURE OBLIGATIONS
VII. VIRGINIA STATE REGULATION OF NONPROFITS
IV. General Counsel Services
Eileen Morgan Johnson
I. Insurance
II. Statutory protections
III. Advising on operational issues
IV. Ethical issues for attorneys
V. Planned Giving Basics
J. William Gray
REASONS TO MAKE A PARTIAL INTEREST GIFT
INCOME TAX PROOF REQUIREMENTS FOR PROPERTY GIFTS
GIFTS OF PARTIAL INTERESTS
CONTRIBUTIONS TO PUBLIC CHARITIES
TIPS ON GIVING SPECIFIC KINDS OF ASSETS
EXAMPLES OF “PROBLEM” GIFT ASSETS
VI. Restructurings and Terminations
Eileen Morgan Johnson
RESTRUCTURINGS AND TERMINATIONS
I. Legal Requirements
II. Negotiations
III. Effect of a Merger or Consolidation
IV. Asset Transfers
V. Collaboration
VI. Evaluate the Merger, Consolidation or Collaboration
SPIN-OFFS AND SUBSIDIARIES
GOING OUT OF BUSINESS – DISSOLUTION
J. William Gray
Eileen Morgan Johnson
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