Tax & Legal Issues
Tax and other laws define what nonprofit organizations (NPOs) are and can do. They specify tax benefits available to both donors and nonprofits, accountability requirements, and the responsibilities of governance. Government policies that impact the giving and utilization of philanthropy can be influenced by well-organized citizen advocacy for change and by effective lobbying.
| Center for Lobbying in the Public Interest | ||
| The Center for Lobbying in the Public Interest was established to promote, support, and protect nonprofit advocacy and lobbying. The site provides clear explanations of the legal limitations and benefits of nonprofit lobbying through its online book, The Nonprofit Lobbying Guide. The site also has an interactive service, in which users can ask questions of a legal or tactical nature. See also other online resources on lobbying: The Lobbying and Advocacy Toolkit for nonprofits produced by the State of Texas and the Alliance for Justice's short course on e-advocacy. | ||
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| Charity Village | ||
| Charity Village is the Canadian supersite for and about nonprofits. This section outlines the start-up process for new NPOs and addresses relevant legal issues. Included are guides to incorporation with nonprofit status, nonprofit charity laws and relationship to the Canadian Revenue Agency, and board development and governance. Requisite application and other forms are available. A recent section addresses Venture Philanthropy. | ||
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| FirstGov | ||
| FirstGov is the U.S. government's official web portal. This page includes sections such as Grants, Loans, and Other Assistance, Management and Operations, and Tax Information. | ||
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| International Center for Nonprofit Law (ICNL) | ||
| The International Center for Nonprofit Law defines its mission as helping to create a world in which civil society, in all its forms, can freely grow and develop. The ICNL site addresses such issues as civil society sustainability, governance and accountability, self regulation, advocacy, and public participation. It links to its own online library (requires free registration) and to the International Journal for Nonprofit Law, whose back issues are summarized on the site. | ||
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| IRS Tax Regulations in Plain English | ||
| Changes to the United States federal tax codes occur with some regularity. This section of the IRS website provides summaries of the latest proposed and revised regulations pertaining to charitable contributions, trusts, and tax exemption for nonprofits as well as related issues. Although all new nonprofits generally need to consult this site, established nonprofits may find it equally helpful. Current tax information is regularly provided on such issues as charitable relief for victims of natural disasters, attempts to influence judicial appointments by exempt organizations, and recognizing nonprofit scams. | ||
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| Nonprofit Law Resource Library | ||
| Maintained by a private law firm, the free Nonprofit Law Resource Library includes relevant resources for nonprofits in a number of areas related to law and taxes, including state by state filings, executive compensation, major gifts, grants and restricted funds, and taxation of unrelated business income. | ||
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| Nonprofit Risk Management Center (NRMC) | ||
| NRMC's website provides information on the legal aspects of risk management, risk financing and risk transfer. The site includes a brief overview of 25 topics in risk management as well as a number of downloadable publications that deal with legal and financial liability. | ||
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| Panel on the Nonprofit Sector | ||
| The 2005 report of the Panel on the Nonprofit Sector includes a range of suggestions to the Congress of the United States for upgrading and removing loopholes in tax and other laws that impact governance, accountability, and leadership. The panel was a joint effort of major U.S. charities and foundations. The Final Report of the panel's work is found on this site. | ||
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| The Better Business Bureau's Guide to Tax Deductions | ||
| The Better Business Bureau's GIVE.org site provides information that clarifies the difference between tax deductions and tax exemptions and provides general tips on deducting contributions (including limitations on gifts to specific types of nonprofits and valuations of gifts-in-kind). The BBB Wise Giving Guide is published quarterly and its periodic surveys are published through this site. The BBB also provides an online inquiry and complaint service available to individuals who have questions about their experiences with specific nonprofits. | ||
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