Author Archives: Marty Martin, JD MPA

About Marty Martin, JD MPA

Marty Martin, JD MPA, Martin Law Firm, Raleigh, North Carolina, provides legal, tax, and training services related to nonprofit, tax-exempt, and social enterprise organizations serving local, regional, state, national, and international constituencies. He works with them throughout their lifecycle including start up, operations and management, board governance, merger, and closing down. He is an instructor with the Duke Nonprofit Management, Intensive, and Advanced Certificate in Nonprofit Leadership programs. He is a BoardSource Certified Governance Trainer. Martin is affiliated with North Carolina State University's Institute for Nonprofits. Martin served for three years on the IRS Advisory Committee for Tax Exempt and Government Entities ("ACT"). He was awarded the IRS TEGE Commissioner's Award which "is the highest honor of the Tax Exempt and Government Entities Division, and the highest honor we can personally bestow" for his service. He received a Master in Public Administration (MPA) degree with a concentration in managing nonprofit and public sector organizations from the Harvard Kennedy School and Juris Doctorate (JD) degree from Western New England University School of Law. He completed advanced training in nonprofit organizations from: Harvard Business School's Initiative on Social Enterprise; Harvard Kennedy School's Hauser Center for Nonprofit Organizations; Duke University's Nonprofit Management Program; University of California Berkeley Haas School of Business; Center for Creative Leadership; BoardSource; and the TCC Group.

“Board Culture: How to Prevent a Shift in the Wrong Direction” webinar

On January 29, 2013, from 2 – 3:30 pm  I will present a webinar titled “Board Culture: How to Prevent a Shift in the Wrong Direction” in collaboration with BoardSource.    Using a “hypothetical” case study, this 90 minute low-cost webinar will offer an interactive format … Continue reading

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Public Funds Bring Increased North Carolina Nonprofit Transparency

Effective October 1, 2012, North Carolina nonprofit corporations receiving more than five thousand dollars ($5,000.00) of public funding  within a fiscal year from any local, state, or Federal government shall disclose their latest annual financial statements upon written demand from any member … Continue reading

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Spies, Jurors, and Nonprofit Boards: Seeking Ground Truth

“Bond—James Bond!” Those words from the movie Dr. No introduced me to spies. (Dr. No also introduced Ursula Andress, but that’s another blog.)  A summer visit to Washington, D.C.’s International Spy Museum provided a fascinating look at spies and their history, … Continue reading

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Closing Down A Nonprofit

The decision to close a nonprofit challenges a nonprofit’s board and stakeholders.  What experience have you had in closing down a nonprofit?  Click to read my Philanthropy Journal article “Closing Down the Nonprofit”   which outlines several ways by which a nonprofit may close its … Continue reading

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IRS ACT Report

The IRS Advisory Committee on Tax Exempt and Government Entities (“ACT”) issued its eleventh “Report of Recommendations” at a public meeting recently held at the IRS headquarters in Washington, D.C.  The ACT consists of legal practitioners, external stakeholders, and representatives who advise and work with employee retirement plans; tax-exempt organizations; … Continue reading

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Philanthropy in America: A History

Nonprofit clients generally only want to know what they can or cannot do. They seldom ask about the history which often explains current nonprofit laws and practices. However, understanding the history of modern philanthropy is invaluable for providing context. Philanthropy … Continue reading

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Sustainability: Walmart, Whole Foods, Patagonia, and Benefit Corporations

On April 22, 1970 the first Earth Day initiated significant awareness about environmental sustainability which encompasses a product’s full life cycle impact on the environment. Although Earth Day’s intial effect on business was minimal, this post describe how public and … Continue reading

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Beer, Beads, and a Balcony

During a discussion on nonprofit “mission statements” toward the end of the day’s presentations, a conference attendee stood up to leave early in order to prepare for the group’s evening social hour. She announced there will be “beer and beads on the balcony” … Continue reading

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Lawyers Serving On Nonprofit Boards

Pick a nonprofit scandal.  Generally a lawyer served on the board of directors. When reading about nonprofit scandals, my question is “Where was the lawyer?”  It often appears they were absent as a board member and a lawyer. During a recent CLE program, I spoke on lawyer’s legal and professional responsibilities using … Continue reading

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IRS – Select Check

Donors and others often want to know whether an organization: is eligible to receive charitable contributions that are tax-deductible by a donor; had their tax exempt status revoked for failing to file their 990 form for three consecutive years;  or  filed their … Continue reading

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