tag:blogger.com,1999:blog-4538381804730053872024-03-14T00:31:01.853-05:00Religious Law and ConsultationLegal Issues for Religious Organizations and other Nonprofitsamycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comBlogger201125tag:blogger.com,1999:blog-453838180473005387.post-8907085935149555242016-07-06T12:54:00.005-05:002016-07-06T12:54:56.710-05:00Blog has MovedIn future you may access this blog at:<br />
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<a href="http://www.ahereford.org/subscription">http://www.ahereford.org/subscription</a><br />
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And on the future of religious life:<br />
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<a href="http://mysticsandprophets.blogspot.com/">http://mysticsandprophets.blogspot.com</a><br />
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<br />amycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comtag:blogger.com,1999:blog-453838180473005387.post-53691229198561887132015-08-01T07:22:00.001-05:002015-08-01T07:22:20.137-05:00Mystics & Prophets: Leadership Collaborative 2.0<a href="http://mysticsandprophets.blogspot.com/2015/07/leadership-collaborative-20.html?spref=bl">Mystics & Prophets: Leadership Collaborative 2.0</a>: We held our regular quarterly call for Sisters2.0 and as usual, it was a great call and great experience. We do these quarterly calls a...amycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comtag:blogger.com,1999:blog-453838180473005387.post-21485581366345396472015-07-07T16:32:00.001-05:002015-07-07T16:32:35.735-05:00Privacy in Religious Life<div class="nm_post">
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<a href="http://www.ahereford.org/subscription/post/newsletter53">Privacy in Religious Life</a>
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Published on Jul 1, 2015</div>
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Privacy is an important notion in
modern society and in modern law. It may come as a surprise to learn
that the right to privacy, enshrined in canon law, in modern human
rights law and in many nations' Constitutions is of relatively recent
vintage in the course of human history. Democracy and national
Constitutions have only been around for a [...]</div>
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amycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comtag:blogger.com,1999:blog-453838180473005387.post-79359379989754409032015-04-18T16:22:00.001-05:002015-04-18T16:22:29.728-05:00Mystics & Prophets: Older and Indebted Candidates for Religious Life<a href="http://mysticsandprophets.blogspot.com/2015/04/older-and-indebted-candidates-for.html?spref=bl">Mystics & Prophets: Older and Indebted Candidates for Religious Life</a>: I often work with communities when they are considering candidates for entrance into their formation programs. ...amycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comtag:blogger.com,1999:blog-453838180473005387.post-7740415068033962102015-01-13T20:11:00.000-06:002015-01-13T20:11:32.139-06:00Apostolic Visitation Report - A Canonical ReviewThe Apostolic Visitation of Institutes of Apostolic Women Religious in the USA began in 2008 with a stated purpose of looking into the quality of the life of religious women in the US. In December 2014, the Final Report was released, and individual reports were promised for some of the institutes concerned. Initially viewed with alarm and suspi <a href="http://www.ahereford.org/subscription/post/newsletter55">[...]</a>amycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comtag:blogger.com,1999:blog-453838180473005387.post-23812691615527976982014-12-11T13:51:00.000-06:002014-12-11T16:04:27.083-06:00Standard Milage RateIRS Std Mileage rate for 2015 is 57.5. For other rates see: <a href="http://www.irs.gov/pub/irs-drop/n-14-79.pdf">http://www.irs.gov/pub/irs-drop/n-14-79.pdf</a>amycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comtag:blogger.com,1999:blog-453838180473005387.post-20188792179267851852014-11-08T13:36:00.001-06:002014-11-08T13:36:58.239-06:00Mystics & Prophets: Sisters 2.0<a href="http://mysticsandprophets.blogspot.com/2014/11/sisters-20.html?spref=bl">Mystics & Prophets: Sisters 2.0</a>: Sisters 2.0 is a movement of the new generations of women religious. In this peer-led, self- organized space, we network for visioning and...amycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comtag:blogger.com,1999:blog-453838180473005387.post-29162552348436102992014-09-19T07:26:00.002-05:002014-09-19T07:30:16.685-05:00PhD / JCD <br />
<a href="http://3.bp.blogspot.com/_EObJM5duFU8/R-NYM8zSitI/AAAAAAAABCs/px0N5v0zI4g/s1600/logo.gif" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"><img alt="" border="0" height="189" id="yui_3_5_1_5_1411129777321_1120" src="http://3.bp.blogspot.com/_EObJM5duFU8/R-NYM8zSitI/AAAAAAAABCs/px0N5v0zI4g/s320/logo.gif" style="height: 189px; width: 111px;" width="111" /></a>I am happy to announce the completion of my doctorate in Canon Law, for which I completed a dissertation entitled The Role of Law in the Life-Cycle of a Religious Institute. Beginning with an historical case study of my own community, the Sisters of St. Joseph of Carondelet, the project explored the notion of the life-cycle of an organization, applying this concept to the historical case study to shed light on the dynamics of the evolution of a religious institute from foundation and growth, through change and adaptation, to decline, and even death. The study then moved to a theological analysis of the nature of a religious institute in the various stages of its life-cycle.<br />
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With this as a basis, the project critiqued the role that law plays in the course of the life-cycle of a religious institute. It reviewed particular points of canon law and civil law that come in to play in the various stages in the life-cycle of the institute, and it sought to provide guidance for those who find themselves in the states of foundation or decline in the United States in the early 21st century. Law in religious institutes establishes governance, organizes activities, guides relations within and without the institute in justice and charity, and orients and sustains the entire life of the institute, so that all together, the institute and its members may “follow Christ with greater freedom... under the action of the Holy Spirit.” (Perfectae Caritatis, 1)<br />
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I also wish to thank all the religious in the USA and beyond with whom I have worked over the past many years. As I assisted your institutes in working with a myriad of vexing legal issues, you shared your stories, your homes and your insights into the living of the religious life. This experience forms an integral part of the development of my thinking about law and religious life. I look forward to sharing the results of my research, both in writing, and in working with congregations as they face the challenges of our times.<br />
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If there is any way I can be of service to you or your community, please do not hesitate to contact me. amycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comtag:blogger.com,1999:blog-453838180473005387.post-86855192484072541082014-08-24T17:45:00.003-05:002014-08-24T17:46:37.515-05:00Community in Civil and Canon LawReligious form community in that house, a community that is supportive of the commitment that they have made, particularly to a life of prayer, to gospel living, to ministry and to justice. Traditionally, the local house of religious has been seen as a witness to and support of the vows of poverty and chastity. Religious live simply and joyfully in mutual support. <a href="http://www.ahereford.org/subscription/post/newsletter43" target="_blank">Read more....</a><br />
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amycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comtag:blogger.com,1999:blog-453838180473005387.post-7347409014846091852014-07-02T05:39:00.000-05:002014-08-04T17:20:59.247-05:00New Form 1023EZ ReleasedThe Internal Revenue Service just released the new Form 1023-EZ application form to reduce processing delays and help small charities apply for 501(c)(3) tax-exempt status more easily.<br />
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The new Form 1023-EZ is available today on IRS.gov. The final version three pages long compared with the standard 26-page Form 1023. Most small organizations, defined as those with gross receipts of $50,000 or less and assets of $250,000 or less, will qualify to use the new streamlined form.<br />
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The IRS introduced the streamlined process to speed the approval process for smaller groups and free up resources to review applications from larger, more complex organizations while reducing the application backlog. Currently, the IRS has more than 60,000 501(c)(3) applications in its backlog, with many of them pending for more than nine months or more.<br />
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The IRS revised the 1023-EZ in response to widespread criticism from state regulators and those working with charitable groups. The revisions include reducing the filing threshold from $200,000 in gross receipts to $50,000 in gross receipts.<br />
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The IRS has stated that by reducing the the time required to process applications, they will be able to devote more resources to audits and examinations to ensure charities are actually doing the charitable work they were approved to do.<br />
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The <a href="http://www.irs.gov/uac/About-Form-1023EZ" rel="nofollow" style="color: #336699; cursor: pointer; font-style: inherit; font-weight: normal; text-decoration: underline;" target="_blank">new EZ form</a> must be filed online. The <a href="http://www.irs.gov/uac/About-Form-1023EZ" rel="nofollow" style="color: #336699; cursor: pointer; font-style: inherit; font-weight: normal; text-decoration: underline;" target="_blank">instructions</a> include an eligibility checklist that organizations must complete before filing the form.<br />
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The Form 1023-EZ must be filed using pay.gov, and a $400 user fee is due at the time the form is submitted. Further details on the new Form 1023-EZ application process can be found in <a href="http://www.irs.gov/pub/irs-drop/rp-14-40.pdf" id="yui_3_16_0_1_1404297161153_1884" rel="nofollow" style="color: #336699; cursor: pointer; font-style: inherit; font-weight: normal; text-decoration: underline;" target="_blank">Revenue Procedure 2014-40</a>, posted today on IRS.gov.<br />
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Organizations eligible to use the Form 1023-EZ may still elect to use the traditional long-version Form 1023. Eligible organizations that have already submitted the Form 1023 may submit the Form 1023-EZ to supersede the earlier application, but only if the Form 1023 has not already been assigned for review. The IRS will treat such a Form 1023-EZ as a withdrawal of the earlier Form 1023, but there is no refund of the first user fee. The filing date of the application will become the later Form 1023-EZ date, not the earlier Form 1023 date. The 27-month rule is not extended for these purposes. If the Form 1023 has already been assigned for review when a Form 1023-EZ arrives to supersede it, the IRS will reject the later application and refund the second user fee.<br />
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amycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comtag:blogger.com,1999:blog-453838180473005387.post-69037905719515474372014-04-20T08:57:00.000-05:002014-06-02T08:57:46.577-05:00Vow of Obedience in Civil and Canon Law<br />
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Canon 601 states: The evangelical counsel of obedience, undertaken in the spirit of faith and love in the following of Christ, who was obedient even unto death, obliges submission of one’s will to lawful Superiors, who act in the place of God when they give commands that are in accordance with each institute’s own constitutions.</div>
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The vow of obedience takes religious into the heart of the mystery of Christ that we celebrate in this Paschal season. In faith and love, we enter in a special way into the following of Christ, obedient to death. Undertaken in this spirit, each institute comes to an understanding and practice of the vow that develops over time. <a href="http://www.ahereford.org/subscription/post/newsletter42" target="_blank">Read more....</a></div>
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For more on the vow of obedience and the exercise of authority view the recording of May's webcast on The Vow of Obedience in Civil and Canon Law. <a href="http://www.ahereford.org/recordings" target="_blank">Click here....</a></div>
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amycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comtag:blogger.com,1999:blog-453838180473005387.post-49906985557851454962014-03-21T07:27:00.001-05:002014-03-21T07:27:47.270-05:00Reinstatement of Exempt StatusIn the past 5 years, many organizations had their tax exempt status revoked for non-filing of their annual information returns. <br />
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The IRS recently issued Revenue Procedure 2014-11, 2014-3 I.R.B. 411 (the “Revenue Procedure”) providing procedures for reinstating the tax-exempt status of organizations that have had their tax-exempt status automatically revoked under section 6033(j) of the Internal Revenue Code for failure to file required annual returns or notices for three consecutive years. The Revenue Procedure modifies and supersedes Notice 2011-44, 2011-25 I.R.B. 883 (the “Notice”).<br />
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In general, the Notice permitted certain organizations to request reinstatement of its tax-exempt status effective from the date of the organization’s automatic revocation (“retroactive reinstatement”) if the organization filed its application for reinstatement of tax-exempt status within 15 months of the revocation and proved reasonable cause for failing to file the required annual return or notice in each of the three consecutive years and over the entire consecutive three-year period. The Revenue Procedure liberalizes the criteria for requesting retroactive reinstatement for an organization that (i) was eligible to file Form 990-EZ or Form 990-N for each of the three consecutive years it failed to file, (ii) has not previously had its tax-exempt status automatically revoked pursuant to section 6033(j), and (iii) files its application for reinstatement within 15 months of the revocation and pays the applicable user fee. Under the Revenue Procedure, such organizations will be deemed to have reasonable cause for its failures to file Form 990-EZ or Form 990-N, as applicable, for each of the three consecutive years and will be retroactively reinstated upon the IRS’s approval of such organization’s application for reinstatement.<br />
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The Revenue Procedure can be read in full <a href="http://www.irs.gov/pub/irs-drop/rp-14-11.pdf" target="_blank">here</a>.amycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comtag:blogger.com,1999:blog-453838180473005387.post-39920342555384301172014-03-13T02:46:00.000-05:002014-03-13T02:46:00.143-05:00Form 1023: Application for Tax ExemptionIRS interactive application for tax exemption has been updated. <a href="http://www.stayexempt.irs.gov/StartingOut/InteractiveForm1023Application.aspx" target="_blank">Click here....</a>amycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comtag:blogger.com,1999:blog-453838180473005387.post-61841056849689586762014-03-06T02:42:00.003-06:002014-03-06T02:42:47.216-06:00Applying for Exemption/Misc. Determination: Sample Questions<span style="background-color: white; font-family: sans-serif; font-size: 13px; line-height: 16.003000259399414px;">Applications for exemption and miscellaneous determination requests are assigned to Exempt Organizations specialists for review. If additional information is necessary to make a determination, a specialist will contact the organization for the information. <a href="http://www.irs.gov/Charities-%26-Non-Profits/Charitable-Organizations/Exempt-Organization-Sample-Questions" target="_blank">See sample questions....</a></span>amycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comtag:blogger.com,1999:blog-453838180473005387.post-61707349913332473382014-02-10T08:51:00.000-06:002014-02-10T08:51:17.720-06:00IRS Releases Revised Form 990 Instructions<div id="yui_3_13_0_ym1_1_1392043214434_4953" style="background-color: white; font-family: Georgia, Helvetica, Arial, sans-serif; font-size: 12.800000190734863px; line-height: 18.200000762939453px; margin-bottom: 3px; margin-top: 1em; padding: 0px;">
<span style="font-size: 13px;">The 2013 Forms 990 and 990-EZ, schedules and instructions have been revised to modify and clarify certain reporting requirements. A chart summarizing some of the more significant changes to the Form 990, Form 990-EZ, schedules and instructions for tax year 2013 may be accessed by clicking</span><span style="font-size: 13px;"> </span><a href="http://www.irs.gov/pub/irs-tege/2013_Form990_SignificantChanges.pdf" id="yui_3_13_0_ym1_1_1392043214434_4939" rel="nofollow" style="background-color: rgba(0, 0, 0, 0); color: #003366; font-size: 13px; font-weight: bold; margin: 0px; outline: none; padding: 0px; text-decoration: none;" target="_blank" title="here">here</a><span style="font-size: 13px;">.</span></div>
amycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comtag:blogger.com,1999:blog-453838180473005387.post-74120242936892815522014-01-29T16:37:00.000-06:002014-01-29T16:52:15.778-06:00Liability and Type I Supporting OrganizationsTax exempt public charities (Charity), such as schools, churches and hospitals, are subject to tort liability for accidents, etc. To help segregate liability, charities may consider owning the property in a separate entity, such as a Type I Supporting Organization.<br />
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The Type I Supporting Organization (TI-SO), organized as a separate corporation under state law, is described in Section 509(a) (3) of the Internal Revenue Code and in Treas. Reg. §1.509(a)-4(g) (1). The newly created TI-SO would be "operated, supervised, or controlled" by the Charity through its right of appointment of a majority of the TI-SO’s officers and directors. In fact, the Charity and the TI-SO can have identical officers and directors if desired. All of the TI-SO’s revenue can pass solely to the Charity, in a relationship equivalent to a corporate parent and its wholly owned subsidiary in a for-profit context.<br />
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This TI-SO design can shield the Charity from liability; if there is a lawsuit against the TI-SO arising from a tort on the property, the Charity's assets could be protected. In one case, even with identity of officers and directors, by itself, a plaintiff could not pierce the corporate veil and impose liability against the Charity. See, e.g., <span style="text-decoration: underline;">United States Fire Insurance Company v. Allied Towing Corp.</span>, 966 F.2d 820 (4th Cir.1992), where the Court held that, where "no other justification for piercing the veil appears in the record," the fact that the two corporations "effectively have identical officers and directors [is] alone insufficient to permit the piercing of the corporate veil." <br />
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Thus, a Charity can create a non profit corporation under state law to own property and seek IRS approval as a TI-SO to help protect the Charity's assets.<br />
<br />amycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comtag:blogger.com,1999:blog-453838180473005387.post-21346924881151434292014-01-16T09:02:00.000-06:002014-01-16T09:02:00.327-06:00Tax Changes for Individuals 2013<div style="background-color: white; line-height: 14px;">
<span style="font-family: Times, Times New Roman, serif;">The IRS summarizes important tax changes that took effect in 2013. Most of these changes are discussed in more detail throughout publication 17. <a href="http://www.irs.gov/publications/p17/ar01.html#en_US_2013_publink1000170255" style="background-color: transparent;" target="_blank">Click here....</a></span></div>
amycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comtag:blogger.com,1999:blog-453838180473005387.post-60611051678774576422014-01-09T09:14:00.000-06:002014-01-09T09:14:29.838-06:00Investment Funds Maintained by Charitable Organizations<span style="background-color: white; font-family: Arial, Verdana, sans-serif; font-size: 13px; line-height: 17px; text-align: justify;">Section 3(c)(10)(A)(ii) of the Investment Company Act of 1940 generally exempts a private investment fund from registering as an investment company if it is maintained by a charitable organization and is organized and operated exclusively for religious, education, benevolent, fraternal, chartable or reformatory purposes (“Permitted Purposes”) for the collective investment and reinvestment of certain assets. Recently, the SEC provided new guidance to alleviate concerns related to the use of this exemption.... <a href="http://bryancavecharitylaw.com/investment-funds-maintained-by-charitable-organizations/?utm_source=feedburner&utm_medium=email&utm_campaign=Feed%3A+CharityLaw+%28Bryan+CaveTax+Exempt+and+Charitable+Planning+Team%29" target="_blank">Read more.</a></span>amycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comtag:blogger.com,1999:blog-453838180473005387.post-31015601545794437702014-01-04T07:44:00.004-06:002014-01-04T07:44:52.595-06:00Reinstatement of Exempt Status<span style="background-color: white; font-family: Georgia, Helvetica, Arial, sans-serif; font-size: 13.333333969116211px; line-height: 17.77777862548828px;">New IRS released new procedures: Applying for Reinstatement of Tax-Exempt Status … </span><a href="http://op.bna.com/dt.nsf/id/emcy-9eyl57/$File/rp-14-11.pdf" id="yui_3_13_0_ym1_1_1388841482780_2363" rel="nofollow" style="background-color: white; color: #000099; font-family: Georgia, Helvetica, Arial, sans-serif; font-size: 13.333333969116211px; font-weight: bold; line-height: 17.77777862548828px; margin: 0px; outline: none; padding: 0px; text-decoration: none;" target="_blank">Rev Proc 2014-11</a>amycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comtag:blogger.com,1999:blog-453838180473005387.post-21830749097741982102013-12-03T07:51:00.003-06:002013-12-03T07:52:11.447-06:00Directors and Officers Insurance for Nonprofits<span style="background-color: white; font-family: Verdana, Arial, Helvetica, sans-serif;">The following article is a summary of an NPCC workshop on the topic of whether or not an organization should carry Directors and Officers (D&O) insurance and what the NPCC plan offers. NPCC members can obtain a low-cost comprehensive policy through a program administered by Crystal Financial Services and underwritten by National Union Insurance. NPCC's past president, Peter Swords has been involved with the issue of D&O liability insurance, and led this session.... <a href="http://www.npccny.org/info/oi2.htm" target="_blank">Read more....</a></span>amycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comtag:blogger.com,1999:blog-453838180473005387.post-85377345078981330912013-10-19T12:29:00.001-05:002013-12-03T07:52:35.355-06:00Mystics & Prophets: NEW RELEASE: Religious Life at the Crossroads<a href="http://mysticsandprophets.blogspot.com/2013/10/new-release-religious-life-at-crossroads.html?spref=bl">Mystics & Prophets: NEW RELEASE: Religious Life at the Crossroads</a>: This book explores the movements in religious life today and the currents that are emerging among the smaller cohorts of younger religious...amycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comtag:blogger.com,1999:blog-453838180473005387.post-50835960453598323162013-10-10T08:43:00.002-05:002013-10-10T08:43:21.384-05:00Vow of Poverty in Civil and Canon LawThe vow of poverty has many dimensions: spirituality, simplicity, solidarity, work, sustainability, interdependence. The vow of poverty binds members to one another in a common economic unit. Our actions affect one another, for better or for worse. The vow also has raises legal issues under both Civil and Canon Law. Canon 600 gives a theological <a href="http://www.ahereford.org/subscription/post/newsletter3" target="_blank">[...]</a>amycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comtag:blogger.com,1999:blog-453838180473005387.post-44888210579468856022013-09-10T21:39:00.002-05:002013-09-10T21:39:56.905-05:00Interactive Form 1023 Available for Review<div id="yui_3_7_2_1_1378866778661_2305" style="background-color: white; font-family: Georgia, Helvetica, Arial, sans-serif; font-size: 12.800000190734863px; padding: 0px;">
In an effort to make applying for tax exemption easier, the IRS Exempt Organizations (EO) office is in the development stage of an alternate version of Form 1023, <em id="yui_3_7_2_1_1378866778661_2321">Application for Recognition of Exemption</em>. The new application is available for preview until September 20, 2013.</div>
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The <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTMwOTA2LjIyNjg3MzMxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDEzMDkwNi4yMjY4NzMzMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTA2NzA0JmVtYWlsaWQ9a2prZWhyZXJAYnJ5YW5jYXZlLmNvbSZ1c2VyaWQ9a2prZWhyZXJAYnJ5YW5jYXZlLmNvbSZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&116&&&http://www.stayexempt.irs.gov/StartingOut.aspx" id="yui_3_7_2_1_1378866778661_2309" rel="nofollow" style="color: #003366; font-weight: bold; outline: 0px; text-decoration: none;" target="_blank">Interactive Form 1023</a> (i1023) features pop-up information boxes for most lines of the form. These boxes contain explanations and links to related information on <a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTMwOTA2LjIyNjg3MzMxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDEzMDkwNi4yMjY4NzMzMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTA2NzA0JmVtYWlsaWQ9a2prZWhyZXJAYnJ5YW5jYXZlLmNvbSZ1c2VyaWQ9a2prZWhyZXJAYnJ5YW5jYXZlLmNvbSZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&101&&&http://www.irs.gov/" id="yui_3_7_2_1_1378866778661_2320" rel="nofollow" style="color: #003366; font-weight: bold; outline: 0px; text-decoration: none;" target="_blank">IRS.gov</a> and<a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTMwOTA2LjIyNjg3MzMxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDEzMDkwNi4yMjY4NzMzMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTA2NzA0JmVtYWlsaWQ9a2prZWhyZXJAYnJ5YW5jYXZlLmNvbSZ1c2VyaWQ9a2prZWhyZXJAYnJ5YW5jYXZlLmNvbSZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&117&&&http://www.stayexempt.irs.gov/" id="yui_3_7_2_1_1378866778661_2308" rel="nofollow" style="color: #003366; font-weight: bold; outline: 0px; text-decoration: none;" target="_blank">StayExempt.irs.gov</a>, EO’s educational website. When final testing is completed later this year, you’ll print and mail the form and its attachments just like the standard Form 1023.</div>
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Although viewers are unable to print or submit this “review” version of i1023, EO encourages the public to click through its new features and promote the i1023 to colleagues and business associates. After reviewing the i1023, please send your comments to <a href="mailto:tege.eo.ceo@irs.gov" id="yui_3_7_2_1_1378866778661_2319" rel="nofollow" style="color: #003366; font-weight: bold; outline: 0px; text-decoration: none;" target="_blank" ymailto="mailto:tege.eo.ceo@irs.gov">tege.eo.ceo@irs.gov</a>.</div>
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Anticipated i1023 benefits:</div>
<ul id="yui_3_7_2_1_1378866778661_2312" style="background-color: white; font-family: Georgia, Helvetica, Arial, sans-serif; font-size: 12.800000190734863px; line-height: 17.600000381469727px; list-style: square; margin: 1em 0px; padding: 0px 0px 0px 1em;">
<li id="yui_3_7_2_1_1378866778661_2311" style="margin-bottom: 1em; margin-left: 1em;">Applicants will be able to submit a more complete form</li>
<li id="yui_3_7_2_1_1378866778661_2318" style="margin-bottom: 1em; margin-left: 1em;">IRS processing time is reduced</li>
<li id="yui_3_7_2_1_1378866778661_2317" style="margin-bottom: 1em; margin-left: 1em;">Applicants receive a tax-exempt determination more quickly</li>
</ul>
<div id="yui_3_7_2_1_1378866778661_2316" style="background-color: white; font-family: Georgia, Helvetica, Arial, sans-serif; font-size: 12.800000190734863px; padding: 0px;">
The i1023 was developed from recommendations by the IRS’ Advisory Committee on Tax-Exempt and Government Entities (<a href="http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTMwOTA2LjIyNjg3MzMxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDEzMDkwNi4yMjY4NzMzMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE2OTA2NzA0JmVtYWlsaWQ9a2prZWhyZXJAYnJ5YW5jYXZlLmNvbSZ1c2VyaWQ9a2prZWhyZXJAYnJ5YW5jYXZlLmNvbSZmbD0mZXh0cmE9TXVsdGl2YXJpYXRlSWQ9JiYm&&&118&&&http://www.irs.gov/Charities-&-Non-Profits/Advisory-Committee-on-Tax-Exempt-and-Government-Entities-(ACT)" id="yui_3_7_2_1_1378866778661_2384" rel="nofollow" style="color: #003366; font-weight: bold; outline: 0px; text-decoration: none;" target="_blank">ACT</a>).</div>
amycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comtag:blogger.com,1999:blog-453838180473005387.post-54787071972103980592013-08-19T01:00:00.000-05:002013-08-19T01:00:03.124-05:00Entity Selection for Nonprofits<h1 class="entry-title" style="background-color: white; border: 0px; color: #336699; font-family: 'palatino linotype', palatino, serif; font-size: 24px; font-weight: inherit; line-height: 31px; margin: 0px 0px 5px; padding: 0px; vertical-align: baseline;">
<span style="color: black; font-size: 14px; line-height: 14px;">Once the decision is made to start a nonprofit organization, the initial consideration is the type of charitable entity to be formed. The following are the four types of entities that can generally qualify for tax-exempt status:</span><span style="border: 0px; color: black; font-size: 14px; line-height: 14px; margin: 0px; padding: 0px; vertical-align: baseline;"><br /><br />Read more: <a href="http://charitylawyerblog.com/2013/07/25/entity-selection-for-nonprofits/#ixzz2audPzrUd" style="border: 0px; color: #003399; font-family: inherit; font-size: inherit; font-style: inherit; font-variant: inherit; line-height: inherit; margin: 0px; outline: none; padding: 0px; vertical-align: baseline;">http://charitylawyerblog.com/2013/07/25/entity-selection-for-nonprofits/#ixzz2audPzrUd</a></span></h1>
amycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comtag:blogger.com,1999:blog-453838180473005387.post-23755977857343912152013-08-12T08:32:00.000-05:002013-08-19T14:10:49.332-05:00Nonprofit Seminar - Sept 7<h3 align="CENTER" class="western">
<span style="font-family: FreeSerif, serif;"><br class="Apple-interchange-newline" />Establishing and Running a Non-Profit: Part I</span></h3>
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<span style="font-family: FreeSerif, serif;">This popular seminar provides an overview of the legal basics for establishing and running a non-profit organization. Presented by Amy Hereford, an attorney and entrepreneur who speaks from her experience in working with non-profit start-ups. It includes practical tips, useful resources including the Non-profit, Tax-exempt Corporation Workbook (2012), an e-book (PDF) that presents the process of establishing a non- profit in a step-by-step format with ample space for notes, charts for gathering necessary information and tables for developing time-lines and assigning responsibilities. An excellent tool for assisting in non-profit formation, orienting new board members and non-profit directors.</span></div>
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<span style="font-family: FreeSerif, serif;">NPAD:703 | $25</span></div>
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<span style="font-family: FreeSerif, serif;">680 # 10am-12pm Saturday </span><span style="font-family: FreeSerif, serif;">Sept 7</span><span style="font-family: FreeSerif, serif;">, 2013</span></div>
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<span style="font-family: FreeSerif, serif;">Meramec-Bus. Admin., Rm TBA (Meramec - 802 Couch Ave. Meramec Campus )</span></div>
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<span style="font-family: FreeSerif, serif;">Establishing and Running a Non-Profit: Part II</span></h3>
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<span style="font-family: FreeSerif, serif;">This seminar builds on the previous session and provides more information. It will explore the legal requirements of operating a non- profit business organization, board responsibilities, business law for non- profits and legal compliance. It will also explore newer business models for non-profits, including fiscal sponsorship, nonprofit alliances, non- profit/for profit joint ventures and other collaborative structures.</span></div>
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<span style="font-family: FreeSerif, serif;">NPAD:703 | $25</span></div>
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<span style="font-family: FreeSerif, serif;">681 # 1pm-3pm Saturday </span><span style="font-family: FreeSerif, serif;">Sept 7, 2013</span></div>
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<span style="font-family: FreeSerif, serif;">Meramec-Bus. Admin., </span><span style="font-family: FreeSerif, serif;"><span style="font-family: FreeSerif, serif;">Rm TBA </span>(Meramec - 802 Couch Ave. Meramec Campus )</span></div>
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<span style="font-family: FreeSerif, serif;">Additional Information</span></div>
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<span style="font-family: FreeSerif, serif;">Call: (314) 984-7777</span></div>
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<span style="font-family: FreeSerif, serif;">Visit: <a href="http://www.stlcc.edu/%20Continuing_Education">www.stlcc.edu/Continuing_Education</a></span><br />
See: <a href="https://www.dropbox.com/s/efrkbx4n44ofafx/1309.Not_for_Profit_Fall2013.pdf" target="_blank">Brochure</a><br />
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A faith-based nonprofit class is being presented in North St. Louis on Sept 14, 2013. Email for information: amyhereford@gmail.com.</div>
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amycsjhttp://www.blogger.com/profile/05431187526427064594noreply@blogger.comSt. Louis, MO, USA38.6270025 -90.199404238.230193 -90.844851200000008 39.023812000000007 -89.5539572