Author Archives: Marty Martin, JD MPA
“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
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
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
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
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
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
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
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
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
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 →