Legal Requirements of Nonprofit Organizations

While managers of Nonprofit organizations will rely upon legal and other expert advice, it is important for them to have an operating understanding of and legal limits on their actions and the reporting obligations for which their organization is responsible. This training will provide a basic understanding of State and Federal reporting requirements and the legal standards of conduct for nonprofit organizations.

State Law

• Attorney General's authority
• Certificate of Incorporation
• Mission Statement
• Not-for-Profit Corporation Law
• By Laws
• Executive Law (Article 7A, fundraising)

Federal Tax Law

• 501 © (3) status
• Deductibility of Contributions
• Intermediate Sanctions
• Unrelated business income
• Advocacy and Lobbying

Other Standards

• Better Business Bureau Philanthropic Advisory Service

Reporting Requirements

• Charities Bureau
• Office of Charities registration
• Federal Tax Return, Form 990