Private Inurement
Private inurement (using charity’s income or assets for personal use) is prohibited by the IRS. Learn more about this important restriction and suggestions on how to protect your 501(c)(3) status. Private Inurement
Compliance Guide for 501(c)(3) Public Charities
Even if your organization already has its 501(c)(3) status, the IRS can still take it away unless you do the right things. This guide covers activities that may jeopardize a charity’s exempt status, tax returns or notices that must be filed, recordkeeping, changes to be reported to the IRS, required public disclosures and resources for …
State Income Tax Exemption for 501(c)(3) Organizations
Your 501(c)(3) tax-exempt status only applies to Federal income taxes. It doesn’t make you automatically exempt from State of Georgia income taxes. Find out how to make sure you are covered. State Income Tax Ememptions
Tax on Unrelated Business Income – IRS Publication 598
Does your organization generate income from activities, including fundraising, that are not directly related to the basis of the organization’s exemption? The IRS has special rules for tax on that income that you need to know. Tax on Unrelated Business Income
Taxes for Tax-Exempt Organizations
Even though you are a “tax-exempt” organization, there are still taxes you have to pay. This article and chart tell you what taxes may apply to your organization. Taxes for Tax Exempt Organizations
Form 1023
Updated June 2023 Form 1023 or Form 1023-EZ is the application an organization uses for the IRS to issue a determination letter or ruling letter that recognizes an organization’s exemption from federal income tax. Form 1023 Form 1023-EZ
IRS Guide to Applying for 501(c)(3) Tax-Exempt Status
Are you interested in Applying for 501(c)(3) Tax Exempt Status? This informative booklet from the IRS answers questions such as why you should apply, who’s eligible, how to get started, and what responsibilities come with the status. 501c3 Tax Status
BoardSource Guide to Starting a Nonprofit Organization
Is a nonprofit organization really right for you? This publication will walk you though the questions you should be asking yourself early in the process. From your reasons and incentives at the beginning, through the basic steps to structure your organization, this will help you to make some good decisions and choices before you get …
Shout Outs to Our Volunteers
Pro Bono Partnership of Atlanta volunteers provided more than $2.3 million worth of legal services to Atlanta nonprofits last year. The time and talents of our attorney volunteers make a big difference to the nonprofits they serve. Below are some “shout outs” to our volunteers from their appreciative nonprofit clients: To: Elizabeth Weller of Turner …
Client Profile: Kindezi School
Imagine sending your child to a school with a student teacher ratio of 6:1, where students from all socioeconomic backgrounds are excelling, and are well above the national average in every subject, and to top it all off, the school is free. While that may sound too good to be true, it isn’t. Thanks to …
PBP-Atl Reaches Another Important Milestone
I’ll never forget our first client, the Furniture Bank of Metro Atlanta. Back in late summer 2005, they asked for help with an employee benefits issue. Six years later, the Furniture Bank is still a client, along with 499 other Atlanta area nonprofits. That’s right – Pro Bono Partnership of Atlanta accepted its 500th client …
PBP-Atl Workshops and Webcasts Teach Nonprofits About Important Legal Issues
“I don’t know what I don’t know.” We hear that a lot from our nonprofit clients. Faced with an overwhelming array of laws, rules and regulations governing tax-exempt organizations, our clients often have trouble understanding the rules, much less staying in compliance with them. In an effort to prevent problems rather than just try to …
Can Your Board of Directors Vote by Email?
Your board needs to vote to approve a major contract but the next board meeting is in two months. Can the board vote by email or another electronic means? Under Georgia law, a board can take action without a meeting (including by taking an electronic vote) provided that all of the directors consent by voting …
Confused about COBRA? Understanding Federal & State Continuation of Health Insurance Coverage
What are your obligations as an employer when it comes to providing health insurance coverage to former employees? This article will help you understand the requirements under Federal law (COBRA) and Georgia law. Find out whether your nonprofit is governed by COBRA or state continuation coverage and determine whether you have to offer coverage and …
Shout Outs to Our Volunteers
Pro Bono Partnership of Atlanta volunteers provided more than $2.3 million worth of legal services to Atlanta nonprofits last year. The time and talents of our attorney volunteers make a big difference the nonprofits they serve. Below are some “shout outs” to our volunteers from their appreciative nonprofit clients: A cake celebrating Jeannette Rankin Foundation’s …
ACC-GA Raises $30,000 for PBP-Atl
The success of the 2011 ACC-GA Value Challenge Event yielded a landmark contribution to Pro Bono Partnership of Atlanta, bringing in over $30,000 for the organization in proceeds from the event. Held on March 24, 2011 and sponsored by Sutherland Asbill & Brennan LLP, Troutman Sanders, Bondurant, Mixson & Elmore, and CPA Global, the conference …
Client Profile: Auditory-Verbal Center
Kelly Duncan, born profoundly deaf, was the first hearing impaired firefighter ever hired at Station 4, the busiest station in Clayton County. Because of cochlear implants and the therapy she received at the Auditory-Verbal Center, she is able to do the job she loves. Jonathan Brilling was also born profoundly deaf and started therapy at …
Board Member Profile: Amy Dosik
Pro Bono Partnership of Atlanta recently announced the appointment of Amy Dosik to its Board of Directors. Amy began serving nonprofits as a tax associate at Sutherland LLP and currently serves as a Principal in Ernst & Young’s National Exempt Organizations Tax Practice. When Pro Bono Partnership was formed, Amy was excited by the organization’s …
Required Filings for Nonprofit Organizations
Once you get your 501(c)(3) status from the IRS, your paperwork has just begun! Federal, state and some local governments require that you file additional forms; some filings are one-time-only and others are required on a regular basis. Our new guide will help you determine whether you are current on the filings usually required of …
Child Abuse Reporting in Georgia
When working with children, nonprofit employees and volunteers should always be mindful of the possibility that a child has been or is currently being abused. Anyone who suspects child abuse is encouraged to report such abuse to the authorities, but did you know that certain individuals are required by law to do so? If you …
Webcast: Surviving by Combining
The economy has hit nonprofits hard with more people to serve and less money with which to serve. In some cases, the best option may be for nonprofits to combine. During this one hour webcast, our speakers help nonprofits understand: The different ways to combine nonprofits The steps for combining nonprofits The advantages and disadvantages …
Nonprofit Clients & Volunteer Attorneys Featured in New PBP-Atl Video
When we asked Rick McMurtry, Assistant General Counsel, and Betsy Holland, Director of Corporate Responsibility & Civic Affairs, both of Turner Broadcasting System, whether Turner might be willing to make a promotional video for Pro Bono Partnership of Atlanta, we had in mind a guy with a video camera asking a few clients some questions. …
2011 Volunteer and Donor Reception
Over 100 attorneys gathered at AGL Resources on January 25, 2011 to celebrate another successful year for Pro Bono Partnership of Atlanta. For the sixth year in a row, PBP-Atl held an appreciation reception for its donors and volunteers and also presented special recognition awards. PBP-Atl’s Board Chair, Frank Landgraff of GE Energy, started off …
PBP-Atl Awarded $50,000 Grant from The UPS Foundation
The UPS Foundation presented Pro Bono Partnership of Atlanta with a $50,000 check in November 2010. The grant was the single largest donation PBP-Atl has ever received. PBP-Atl recognized UPS with a Special Appreciation Award at its Volunteer and Donor Reception for their significant involvement with PBP-Atl and also for their extremely generous grant, which …