The IRS recently issued an updated guide for religious and apostolic organizations which contains valuable information for both the non-tax and tax professional. You can access this new guide using the link below
A 501(c)(3) organization jeopardizes its exempt status when it intervenes in a political campaign. This mini-course provides examples of prohibited activities and explains steps an organization should take to avoid an inadvertent violation.
Now that your organization has Section 501(c)(3) tax-exempt status, you should review the activities that can jeopardize your exemption. Access the course by clicking the link below
Ohio requires all non-profit corporations to renew their corporate status every 5 years in order for the corporation's status to remain active. The renewal process is through the Ohio Secretary of State and not the Charitable Division of the Ohio Attorney General. If your corporation missed it's renewal, you can still reinstate with the payment of additional fees. To check your status, renew your certificate of continued existence or reinstate your corporation go to https://www.ohiosos.gov/businesses/filing-forms--fee-schedule/
This recorded webinar contains basic information that charities should consider in order to protect their valuable donor, client, employee, and other data from cyber hackers. Charities, like for-profit businesses, have information that cyber criminals value. Taking basic steps to protect your organization's information can reduce your risks. This webinar covers both prevention and response strategies for charities . This webinar can be viewed below.
Board members play a critical role in protecting the integrity and resources of charitable organizations. This approximately hour-long webinar provides a basic overview of the legal responsibilities that board members of charities have. A recording of the webinar can be viewed below.
The guide offers a general overview of the four legal fiduciary duties of Ohio charity board members and can be accessed at :
Having a big sale, on-site celebrity, or other event? Be sure to announce it so everybody knows and gets excited about it.
Purpose of this Tool
It is important that those who work with and for not-for-profit entities (NFPs) conduct themselves in an ethical and transparent manner. The decisions and actions of the leadership of an NFP can have a direct and significant impact on the reputation of the NFP with its supporters and the general public. This tool contains sample elements that can be used in the creation of a policy to address potential conflicts of interest with employees and board members. As with any policy of this nature, the NFP may wish to consult legal counsel for assistance in developing a conflict of interest policy that is appropriate for the organization. Please contact us for access to this valuable tool.
It is the policy of the Attorney General‟s Charitable Law Section that the conduct of games of chance for profit is statutorily limited to qualifying charitable organizations under the restrictions set forth by statute in R.C. §2915.02(D). Recognizing that the legal conduct of games of chance by qualifying charitable organizations is an allowable and effective means of raising funds to further charitable programs in the community, it is the policy of the Attorney General's Charitable Law Section to provide complete information to persons and entities planning to conduct games of chance for profit, so that such games may be conducted in compliance with Ohio law.