Non-profit Law

This Circular is issued pursuant to the Single Audit Act of 1984, P.L. 98-502, and the Single Audit Act Amendments of 1996, P.L. 104-156. It sets forth standards for obtaining consistency and uniformity among Federal agencies for the audit of States, local governments, and non-profit organizations expending Federal awards.

A charitable organization is a type of non-profit organization (NPO). The term is relatively general and can technically refer to a public charity (also called "charitable foundation," "public foundation" or simply "foundation") or a private foundation. It differs from other types of NPOs in that its focus is centered around goals of a general philanthropic nature (e.g. charitable, educational, religious, or other activities serving the public interest or common good).

A flyer in the mail, a phone call, a personalized email — everyone receives requests for donations in one form or another. Many legitimate charities use telemarketing, direct mail, email and online ads to ask for contributions. Unfortunately, scam artists also use these techniques to pocket your money. If someone asks for a donation, take your time and familiarize yourself with the charity.

If you are interested in starting a nonprofit or have general questions on nonprofit law you have come to the right place! The questions that follow will help you determine if an organization is eligible to apply for recognition of exemption from federal income taxation under section 501(a) of the Internal Revenue Code and, if so, how to proceed.

The National Association of State Charity Officials (NASCO) is an association of state offices charged with oversight of charitable organizations and charitable solicitation in the United States. The requirements and procedures for forming charitable organizations differ from state to state, as do the registration and filing requirements for organizations that conduct charitable activities or solicit charitable contributions.

A non-profit organization is a group organized for purposes other than generating profit and in which no part of the organization's income is distributed to its members, directors, or officers. Non-profit corporations are often termed "non-stock corporations." They can take the form of a corporation, an individual enterprise (for example, individual charitable contributions), unincorporated association, partnership, foundation (distinguished by its endowment by a founder, it takes the form of a trusteeship), or condominium (joint ownership of common areas by owners of adjacent individual units incorporated under state condominium acts).

Given the increased scrutiny now being directed at nonprofit fundraising campaigns, strict compliance with all applicable federal, state and local laws is more important than ever to prevent even the most well-intentioned effort from turning into a public relations nightmare. Abiding by the law in the fundraising arena is no simple task. Books have been written on the topic. A brief overview of the complicated legal dimensions of fundraising practices, however, provides a framework for preparing a fundraising endeavor and for determining specific questions that should be directed to legal counsel.

The Unified Registration Statement (URS) represents an effort to consolidate the information and data requirements of all states that require registration of nonprofit organizations performing charitable solicitations within their jurisdictions. The effort is organized by the National Association of State Charities Officials and the National Association of Attorneys General, and is one part of the Standardized Reporting Project, whose aim is to standardize, simplify, and economize compliance under the states' solicitation laws.

Grants.gov was established as a governmental resource named the E-Grants Initiative, part of the President's 2002 Fiscal Year Management Agenda to improve government services to the public. The concept has its origins in the Federal Financial Assistance Management Improvement Act of 1999, also known as Public Law 106-107. Public Law 106-107 has since sunset and is now known as the Grants Policy Committee (GPC).

Official information and services from the U.S. government on nonprofit organizations.

The vision of the ECNL encompasses pluralistic democracies in the region in which the legal environment enables people and their organizations to shape their society through voluntary action. ECNL promotes the strengthening of a supportive legal environment for civil society in Europe,with a focus on Central and Eastern Europe, by developing expertise and building capacity in legal issues affecting not-for-profit organizations and public participation.

The European Volunteer Centre (Centre européen du volontariat, CEV) is a European network of currently 74 mainly national and regional volunteer centres and volunteer development agencies across Europe, that together work to support and promote voluntary activity. CEV channels the collective priorities and concerns of its member organisations to the institutions of the European Union. It also acts as a central forum for the exchange of policy, practice and information on volunteering. The member organisations of CEV represent thousands of volunteer organisations, associations and other voluntary and community groups at local, regional, national and in some cases international level.

The Charity Commission is the independent regulator for charitable activity * ensuring legal compliance * enhancing accountability * encouraging effectiveness and impact * promoting the public interest in charity to promote the public's trust and confidence.

Charity Central is a project of the Legal Resource Centre of Alberta, designed to help Canada's Registered Charities understand their responsibilities under the Income Tax Act.

ICNL strives to create a world where civil society can freely develop in all its forms and participate in public decisions. In pursuit of that goal, ICNL's programs and research focus on promoting an enabling legal environment for civil society and public participation worldwide. ICNL helps establish the legal framework for a strong and effective global civil society through: * technical assistance to over 100 countries; * the expertise of our multinational in-house staff and global network of legal specialists; and * our partnerships with civil society representatives, government officials, scholars, and business leaders.

OCHA's mission is to mobilise and coordinate effective and principled humanitarian action in partnership with national and international actors in order to: • alleviate human suffering in disasters and emergencies • advocate for the rights of people in need • promote preparedness and prevention • facilitate sustainable solutions.

Non-profit guides are free Web-based grant-writing tools for non-profit organizations, charitable, educational, public organizations, and other community-minded groups.

The National Council of Nonprofits is the network of state and regional nonprofit associations serving more than 20,000 member organizations. By linking local nonprofit organizations across the nation through state associations, the National Council helps small and midsize nonprofits manage and lead more effectively, collaborate and exchange solutions, engage in critical policy issues affecting the sector, and achieve greater impact in their communities.

If you are interested in starting a nonprofit or have general questions on nonprofit law you have come to the right place! The questions that follow will help you determine if an organization is eligible to apply for recognition of exemption from federal income taxation under section 501(a) of the Internal Revenue Code and, if so, how to proceed.

The International Journal of Not-for-Profit Law (IJNL) is ICNL's quarterly journal of analysis on global civil society. IJNL addresses legal topics as well as social, cultural, political and economic issues affecting the legal environment. Our readers include attorneys, government officials, grantmakers, scholars, and activists.

The NonProfit Times, published 24 times a year, is the leading business publication for nonprofit management. It is read by over 85,000 full time nonprofit management executives around the country. The magazine addresses various management functions of the nonprofit organization, from fund raising to technology, from legal to human resource issues, from direct marketing to the latest news and more. Each issue is packed with hard hitting and useful business information on managing their organizations more effectively.

Articles written by attorneys and experts worldwide discussing legal aspects related to Nonprofit Organizations.