Nonprofit employees are often motivated not only by a paycheck, but by a passion for the organization that employs them. Such employees may feel inspired to contribute to their organization outside of their normal working day, in a volunteer capacity. Although these arrangements can benefit all involved, employers must approach them with caution. When certain conditions are not met, even employees who freely volunteer their time may be considered to be “working” and therefore entitled by law …

Have you ever shopped at a store or eaten at a restaurant that was operated by a nonprofit? Many organizations that have 501(c)(3) tax-exempt status conduct such commercial business activities in order to provide training opportunities for clients and make money for their ongoing programming. Such organizations do not have to any pay Federal income taxes, right? Not necessarily. This article helps explain whether income generated through training programs is taxable as unrelated business income. UBIT:Is Income …

In the current economy, nonprofit organizations are looking for creative ways to raise money. But nonprofits should be aware of the many legal requirements that govern fundraising, both from the IRS and the State of Georgia. Arm yourself with information to avoid problems down the road. This webcast will briefly discuss the required “paperwork” (including charitable solicitation registration), the tax considerations of fundraising (including unrelated business income and sales tax) and a variety of specific fundraising models …

The U.S. Tax Court recently ruled that an individual who had donated over $22,000 to his church could not take a tax deduction for the contribution because the church had not sent the donor the proper acknowledgment. According to the IRS, 501(c)(3) organizations must send a contemporaneous written acknowledgment to donors of over $250 stating: • Name and address of the charity, date of contribution, and amount of contribution; and • Whether charity provided any goods or …

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: Robert Jones III of Sutherland From: Crime Victims Advocacy Council It has been a real blessing getting to work with you to clean up our minutes …

At twelve years old, Kate Atwood lost her mother after a six year battle with breast cancer. Numbed by the loss, Kate immersed herself in sports and social activities but the spiritual void she felt in her life was still unfulfilled. It wasn’t until Kate became involved with a bereavement camp that she began to heal. Inspired by Kate’s experience, Kate’s Club was created. A nonprofit that began in June 2003 with humble beginnings has now touched …