Nonprofit Law Matters

Monthly Archives: November 2013

Just Released Proposed 501(c)(4) Regulations: A Good Start, But Rough . . .

Posted in Tax Treatment of Lobbying & Political Activities, Unions, Associations, Clubs & Other Tax-Exempt Organizations

The U.S. Treasury Department and Internal Revenue Service released proposed regulations purporting to address the recent controversy over political activity conducted by and through organizations exempt under Section 501(c)(4) of the Internal Revenue Code, which are not required to disclose their donors publicly.  We’ll have more to say soon, but after an initial quick reading,… Continue Reading

Arizona, Maine, and Nevada Pass Laws affecting Charitable Solicitation Registration Requirements: Is there a trend emerging?

Posted in Public Charities, Revenue Generating Activities

With roughly 39 states and the District of Columbia having some form of charitable solicitation registration laws, a majority of states regulate charitable solicitation registration.  It is less clear, however, whether a trend is emerging for tighter or more relaxed regulation within those systems.  Lawmakers dealing with charitable solicitation registration laws often struggle to find the… Continue Reading

Nevada Establishes State Charitable Solicitation Registration Requirements

Posted in Public Charities, Revenue Generating Activities

Unlike Arizona and Maine, which recently removed certain charitable solicitation registration requirements, Nevada recently established charitable solicitation registration requirements with the enactment of AB 60.  Previously, Nevada had no charitable solicitation registration laws. Effective January 1, 2014, Nevada will require a nonprofit corporation to register with the Nevada Secretary of State before it solicits tax-deductible charitable… Continue Reading

Maine Passes an Act to Streamline the Charitable Solicitations Act

Posted in Public Charities, Revenue Generating Activities

Maine generally requires a charitable organization to become licensed with the state before it solicits, accepts, or obtains contributions in the state.  To become licensed, a charitable organization must file an initial registration form, certain other information such as copies of contracts with professional solicitors or professional fundraising counsel, and annual renewal applications that include… Continue Reading