Category Archives: Nonprofit Organizations

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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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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Moral Leadership or Special Interest Supplicants?

A recent talk by Robert Greenstein, founder and CEO of the Center for Budget and Policy Priorities and a MacArthur Fellow, questioned the impact on the less fortunate and a social compact decimated by current federal and state budget and political battles.  He highlighted public policy challenges and choices arising … Continue reading

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Fundraising – Harmon’s Four Trends

Jocelyn Harmon, Director of Nonprofit Services at Care2 and author of the blog Marketing for Nonprofits, recently gave the 2011 North Carolina Philanthropy Conference’s keynote address  .  Sponsored by North Carolina’s Association of Fundraising Professionals chapters,  she highlighted four trends for North Carolina’s fundraising … Continue reading

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