The links on this page lead to materials that I have prepared for various continuing legal education presentations I have made. These include an introduction to the basic tax law affecting Section 501(c) organizations, information regarding fundraising and planned giving, a summary of the rules concerning political campaign involvement and lobbying activities of tax-exempt organizations, and a discussion of the potential liabilities and immunities of persons who serve as directors and officers of nonprofit organizations. Please note that my practice is located in Denver, Colorado and thus that most of the information here pertaining to corporate law issues is somewhat specific to that state.

Qualification Under
Section 501(c)

A summary of the basic requirements for qualification for tax-exempt status.

Charitable Giving

Rules regarding the deductibility of charitable contributions.

Fundraising and Planned Giving

Rules relating to findraising techniques.

Endowment Funds – Investments, Distributions, and Enforceability

An analysis of the effect of the Uniform Management of Institutional Funds Act on the investments of, distributions from, modifications to, and enforcement of institutional endowment funds.

Advertising, Corporate Sponsorships
Mailing List Rentals, and Affinity Arrangements

Leveraging an exempt organization’s goodwill and other intangible assets through advertising, corporate sponsorships, mailing list rentals, and affinity cards arrangements, without incurring unrelated business taxable income.

Political Campaign and
Lobbying Activities

Political Campaign and Lobbying Activities.

Liabilities of Officers
and Directors

Liabilities of Officers and Directors.

Failure to File Form 990

A discussion of the consequences of a provision in the Pension Protection Act of 2006 that has caused hundreds of thousands of nonprofit organizations to lose their tax-exempt status for failure to file tax returns.

Conflicts of Interest Policy

Sample Conflicts of Interest Policy.

Indemnification Provisions

Sample indemnififcation provisions for inclusion in Bylaws.

Sample Form 1023 Submission

Sample, filled-in Form 1023 (pdf file).

Disclaimer: The accompanying materials are distributed with the understanding that they do not constitute legal advice and that they are not intended to establish a lawyer/client relationship. The contents of this site are intended for general informational purposes only, and under no circumstances should they be relied upon for purposes of making legal decisions without first consulting a lawyer regarding the application of particular legal principles to the facts of a specific situation.