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Designed as an essential resource to assist nonprofit board members in fulfilling their roles, the Guidebook for Boards of Directors of Massachusetts Nonprofits is filled with best practices, case scenarios and sound advice. It is a useful tool for avoiding liability; governing ethically and carrying out the mission of nonprofit organizations.
Massachusetts Nonprofit Organizations offers practical insights on the numerous legal and operational issues affecting nonprofits today. Features include an overview of federal and state compliance issues ranging from formation, registration and organizational considerations to operational, tax and financial reporting strategies. Lawyers who advise nonprofits on organization, operations, board liability, political activity, tax exemptions, and accounting issues find this book indispensable to their practices.
provides a valuable introduction and foundation for those students taking classes that deal with the law of nonprofit organizations and the tax treatment of them. Special treatment is provided on charitable giving, fundraising, unrelated business income, and private foundations. Because of its focus on the law, This is a valuable introduction for nonprofit professionals who need a concise overview of the legal problems that nonprofit organizations routinely face.
This portfolio describes the organizational and operational requirements of organizations exempt from federal income taxation under the Internal Revenue Code of 1986, as amended (the Code). Tax-Exempt Organizations are required to meet both the Organizational Test and the Operational Test in order to qualify for tax-exempt status.
This treatise details the complex set of statutes, regulations that govern this diverse category of organizations, IRS rulings, and court opinions. It provides coverage of subjects such as: nonprofit governance, rules for donor advised funds and supporting organizations, and unrelated business activities.
Official website of the Internal Revenue Service. The following links will provide access to Interactive Form 1023/1023EZ, Form 1023 Prerequisite Questions, Instructions for Form 1023, and EIN Application.
A collection of forms and precedent legal documents relating to non-profit organizations. The materials include governance documents, program documents, contracts, checklists and calendars, and several examples of advice communications. There are some materials that are geared to particular areas like food and agriculture, visual and performing arts, small business incubation, education, and more.