Nonprofit Bylaws – What to Include & Common Mistakes

Nonprofit organizations exist to meet the needs of the public and address critical issues in our society. While every nonprofit has its own unique mission, all nonprofits need a comprehensive set of bylaws to guide how their organization is governed. Not only do nonprofit bylaws serve to meet legal and regulatory requirements, but they also promote accountability and transparency in the organization, thereby establishing trust with donors and the public. If you need assistance with creating nonprofit bylaws or have any questions relating to your nonprofit, contact the Jennifer V. Abelaj Law Firm at 212-328-9568 to learn how an experienced attorney can help you.

What Are Nonprofit Bylaws?

Nonprofit bylaws are the main governing document for a nonprofit corporation. They are created when the organization is established to guide the decisions and actions of the board of directors. They can also help the organization avoid issues and resolve conflicts by clearly defining rules related to authority and governance. Furthermore, bylaws are a means for holding board members accountable for their actions. Board members that fail to follow a nonprofit’s bylaws are in breach of their duty to the organization and may be held liable for their actions.

In addition to being used internally, nonprofit bylaws are used by third parties to the organization, such as investors, landlords, and financial institutions. By reviewing a nonprofit’s bylaws, third parties can assess how responsibly the organization is being managed and whether or not they are willing to do business with them.  

Nonprofit Bylaws –State and Federal Requirements

Nonprofit organizations are governed by state law. A nonprofit organization’s bylaws should be created as a supplement to the rules defined under its state’s corporation code. When a nonprofit’s bylaws do not address a specific issue, it is assumed that the nonprofit follows the applicable rules of the state. 

Federal law does not require specific provisions or language to be included in nonprofit bylaws. A nonprofit organization applying for 501(c)(3) tax-exempt status is required to submit its bylaws for review to the IRS, however, as part of the application process.

A skilled nonprofit attorney can assist you in creating your nonprofit bylaws in compliance with all applicable state laws. They can also help you address specific provisions in your bylaws to improve your chances of being granted 501(c)(3) tax-exempt status by the IRS. Contact The Jennifer V. Abelaj Law Firm to discuss your needs with an experienced nonprofit attorney today.

What Do Nonprofit Bylaws Include?

The specific details of a nonprofit’s bylaws are determined by the organization’s unique mission and purpose. In general, however, nonprofit bylaws include:

• Name of the organization
• Location of the organization’s principal office
• Mission and purpose of the organization
• Details about the board of directors, including the number of members, their roles, and compensation
• Rules and procedures relating to electing board members as well as their term lengths and limits
• Details about board meetings, including frequency and procedures
• Quorum requirements, including the number of votes needed to make a decision
• Policies related to maintaining corporate records
• Policies relating to conflicts of interest among board members
• Limitations on the activities of the nonprofit
• Rules and procedures for amending bylaws

Updating Nonprofit Bylaws

Nonprofit bylaws should be updated if the organization goes through any major change, such as merging with another organization or making changes to the management structure. The rules related to amending bylaws, as defined in the existing bylaws, must be followed before any changes can be made. Nonprofit bylaws should also be reviewed at least once per year by the board of directors to ensure they are up-to-date, and all procedures are being followed correctly. 

As outlined in the Compliance Guide for 501(c)(3) organizations, bylaw amendments must be reported to the IRS. Some states also require that bylaw amendments are reported.

Common Mistakes Related to Nonprofit Bylaws

Common mistakes with bylaws that nonprofit organizations make are related to:

Operational Policies and Procedures

Bylaws exist to provide an overview of how an organization is governed. Specific details related to day-to-day operations can change frequently and, therefore, should be included in a policy manual written for management purposes.

Provisions for Making Amendments

Many nonprofits make the mistake of including stringent rules around making amendments to existing bylaws, such as requiring an unattainable number of votes to make a change. The needs and realities of a nonprofit organization can change over time. If it is difficult for the board of directors to make changes to the organization’s governance rules and management structure in line with the current needs of the organization, the bylaws will likely become outdated and the organization may develop a culture that is resistant to change. 

Reviewing Bylaws

Many nonprofits fail to review their bylaws regularly. By reviewing its bylaws at least annually, a nonprofit and its board members can protect themselves from making mistakes and being held liable for their actions. All board members should review their organization’s bylaws at least once a year to ensure their decisions and actions are aligned with all of its provisions. New board members should be provided with the organization’s bylaws as soon as they are appointed to their position and should be required to familiarize themselves with all of its provisions.

Learn How an Experienced Attorney Can Assist with Your Nonprofit Bylaws 

Nonprofit bylaws are an essential component of an organization’s success. Creating provisions that serve to enhance the effectiveness of your organization requires an in-depth understanding of nonprofit organization governance. State-specific nonprofit bylaw requirements, as well as federal requirements relating to 501(c)(3) organizations, must also be considered. At Jennifer V. Abelaj Law Firm, we are committed to assisting nonprofit organizations with all of their legal needs so they can focus on achieving their mission and purpose. Contact our experienced legal team today for a free consultation to learn more.

Non-Profit Employee Handbook

Non-profit organizations are subject to the same employment laws as any other employer, from paying withholding taxes on employee wages to termination and unemployment compensation. Therefore, it is a good idea to have a non-profit employee handbook that outlines that organization’s policies, employee responsibilities and benefits, and other information that a new or existing employee would need to know about working there. At the same time, a non-profit organization may have unique policies and procedures that a for-profit employer may not have. Creating a comprehensive and effective employee handbook requires significant planning as well as understanding state and federal employment laws and other rules and regulations. Jennifer V. Abelaj Law Firm may be able to help you create your non-profit employee handbook. Speak with one of their experienced attorneys at 212-328-9568 to find out more.

What Should You Include in Your Non-Profit Employee Handbook?

One mistake that some employers make when creating an employee handbook is trying to create a policy for every possible thing that could ever happen. This creates an overly complicated, unwieldy, and enormous handbook that employees do not read. If they do not read it, there is a much greater chance they will unknowingly violate a policy or not follow a procedure, creating more work for management unnecessarily.

Instead, non-profits should include the basics that are common to most places of employment. Examples of what employers should consider including are:

• Notice & Disclaimer/Acknowledgement of Receipt
• Policy about employment at-will
• A statement regarding equal opportunity and anti-harassment
• Work authorization
• Employment classification policy
• Policy on unemployment compensation
• Overtime
• Leaves of absence, including parental leave
• Workplace violence/safety
• Conflict of interest
• Code of conduct
• Holidays and other time off
• Health, welfare, insurance benefits, payroll deductions, direct deposit,
• Programs for employee assistance

These are basic sections for an employee handbook. Some of them may not apply to every non-profit and some organizations may need other sections that are not mentioned here.

What Should You Not Include in a Non-Profit Employee Handbook?

When attempting to be comprehensive, employers can unintentionally include phrases, words, or concepts that can later become a problem. While non-profit employers should try to be thorough, there are some things they should not include in a non-profit employee handbook. A few examples include:

• Language that implies if the employee gets through an introductory period, they are less likely to be fired or that there are any other circumstances that make them less likely to be fired.
• The words “permanent employee.” The use of the word permanent would be language implying an employee cannot be fired. Instead, use terms such as “regular employee” to differentiate from temporary staff members and volunteers.
• Burying the disclaimer about at-will employment. This should be prominently placed at the beginning of the handbook to ensure it is seen, read, and understood.
• A narrowly defined list of reasons for termination or statements that imply or specifically state that termination can only be for cause.
• A list of disciplinary actions that can be interpreted as requiring that all or some steps must be followed before termination can occur. While you may need a list of disciplinary actions, it should be clear that offenses are handled individually and may or may not require the use of all disciplinary actions before termination.

This is not a full list. When creating your handbook, the experienced nonprofit attorneys at Jennifer V. Abelaj Law Firm may be able to help you determine which things to include and which to avoid so your handbook is comprehensive yet effective.

Why You Cannot Find and Use a Template As-Is

It is easy to search online and find many templates for employee handbooks. However, while a template can be a good starting point, it is not enough as it is. One reason not to use a template as it is, is that it may not be up to date. In addition, it may also:

• Not consider the non-profit’s state and local laws or use laws from another state that do not apply.
• Not be specific to the organization’s specific needs and therefore, be too general to be effective.
• May use overly complicated legal language that confuses employees instead of clarifying policies.

Non-profits can use a template to save themselves some time and work. This sample employee handbook from the National Council of Nonprofits may be a good beginning. Employers should go through the template they choose carefully and make sure to tailor the sections to their specific needs. They should also consider consulting with a lawyer to ensure they are including all the information they should and not including anything that may cause a problem in the future.

Tips to Ensure Your Handbook’s Effectiveness

Once employers have created a finished non-profit employee handbook, the work is not done. There are a few more things to do that will ensure the handbook’s effectiveness. Consider implementing the following:

• Have employees sign an acknowledgement of receipt and reading upon hire and each update.
• Review the handbook every 1-3 years and update when needed.
• Have standing personnel or a committee to review and revise so updates are consistent.
• Compare current practices to handbook policies and determine which should change. For example, if your dress code is business casual in the handbook, but everyone dresses casually, decide if you need to enforce the dress code or revise it to reflect the way everyone dresses.
• Remove or do not include irrelevant or rare policies that will not be used often. There may be issues that arise only once or twice in the lifetime of the organization if ever and therefore, do not need to be addressed in the handbook.
• Make sure it is not overly verbose or complicated.
• Do not combine policies for different groups. Give regular employees, independent contractors, and volunteers each their own handbooks.
• Offer training or team meetings to go over new and updated policies so employees have a chance to ask questions and gain a better understanding.

Is Your Non-Profit Employee Handbook Effective and Legally Compliant?

Whether you have an existing non-profit employee handbook that you would like to update or need to create one from scratch, an updated and clear handbook is a crucial component of a stable, productive work environment. If you need guidance to create or update your handbook, or you would simply like an experienced attorney to look it over for any legal issues that may arise, consider contacting the Jennifer V. Abelaj Law Firm at 212-328-9568 to find out how one of our experienced attorneys may be able to help.

How To Dissolve A Nonprofit Organization

Whether the plan is to merge with another organization or shut its doors permanently, dissolving a nonprofit organization can be an emotionally charged process. The legal process of terminating a nonprofit and distributing its assets can also be complex. Nonprofits must go through a process with the Internal Revenue Service (IRS) to dissolve legally according to the agency’s rules that govern how to dissolve a nonprofit organization. To learn more about how to dissolve a 501c3, consider reaching out to the Jennifer V. Abelaj Law Firm at 212-328-9568.

Reasons Why Nonprofits Dissolve

Nonprofit organizations dissolve for many reasons, but mergers are one of the most common reasons why nonprofits dissolve. When an individual 501c3 organization becomes part of another organization, it must dissolve. Nonprofits also dissolve when the organization no longer functions or when the Board of Directors votes to end the operation. According to the National Council of Nonprofits, an increase in dissolutions of small and mid-sized nonprofits occurred in recent years because of the coronavirus pandemic. Regardless of what causes the end of a nonprofit, dissolving a 501c3 organization is a significant decision, and the organization’s leaders should understand how to dissolve a nonprofit legally.

How To Dissolve a 501c3

When a nonprofit has performed its mission or would better serve its purposes by merging with another organization, the Board of Directors can decide to dissolve the organization. The Board must take an official vote. However, in cases where no voting members remain, the Board may dissolve the charity corporation on its own motion. That only begins the process. Nonprofit leaders must first make a plan of dissolution, which covers how to take care of the charity’s outstanding liabilities and assets. Then, the organization must resolve the remaining debts, distribute the organization’s assets, and file the appropriate forms with the IRS.

What Happens to the Money When a Nonprofit Dissolves?

In many cases, when a nonprofit terminates, the organization has assets. When a nonprofit terminates, the organization must first take care of its liabilities and pay off its debts. If there is money or other assets left over after paying the debts, the organization must distribute those assets legally. Board members and nonprofit leaders cannot distribute the organization’s money to themselves, their family members, or others. The only legal way to transfer a charity’s assets is to move them to other tax-exempt organizations.

How Will Nonprofit Assets Be Distributed if It Dissolves?

When a nonprofit dissolves, there are two options. The organization can distribute its assets to other nonprofits, or it can sell its assets. The nonprofit cannot give its assets away or transfer them to the leaders in the organization because of the nonprofit’s tax-exempt status.

Transferring Assets

In many cases, it may be desirable to transfer assets. If one organization terminates in order to merge with another organization, it may transfer its assets to the organization with which it intends to merge. When a charity closes without merging, however, it can choose another tax-exempt organization to which to donate its assets. In many cases, organizations elect to give their assets to organizations with similar themes, missions, or objectives. Tax-exempt organizations that are dissolving can choose to donate their funds to any tax-exempt organization, regardless of the existence of similar objectives.

Transferring Trademarks

Many organizations approaching dissolution will have trademarks. As trademarks are valuable assets, charities can transfer them to other tax-exempt groups. Often, nonprofit organizations may choose a recipient organization with a like mission that can benefit from owning existing trademark. When merging one nonprofit organization into another, the registered trademarks will generally transfer to the new organization.

Selling Assets

Although many organizations may see transferring assets as the more desirable choice, selling assets is another legal way to distribute assets when a 501c3 organization closes its doors. When a tax-exempt organization chooses to sell its assets, it must receive fair market value from the buyer. This rule exists to prevent organization leaders from circumventing the rule prohibiting personal asset transfers.

If the Board of Directors of a nonprofit votes to shut down an operation that owns many valuable assets, the temptation may be to suggest selling the assets at a loss to family and friends. However, selling assets at a loss would violate the law, as those assets would be considered gifts. A nonprofit’s tax-exempt status prevents it from being able to distribute assets as gifts. However, selling the assets at fair market value is permissible if transferring to another organization is not the best option.

How To Sell Assets

When an organization chooses to sell—rather than transfer—its assets, there are several steps to remember, including:

• Having assets appraised to ensure that the organization sells the assets for fair market value.
• Keeping a record of all the sales as physical assets become financial assets and must be distributed accordingly

IRS Forms

Terminating a nonprofit organization requires filing the appropriate forms with the IRS to officially end the organization. These forms include:

• Form 990—the form that tells the IRS that the organization is no longer operational. Three versions of Form 990 exist—the general form, 990-N, and 990-EZ—and the organization must choose the correct form based on its gross receipts
• Articles of dissolution or merger
• Plans to end or merge the nonprofit

If a charity fails to submit this paperwork correctly, it may run into problems. A lawyer experienced in non-profit dissolution can help an organization’s leaders avoid some of these issues when dissolving a nonprofit.

State-Specific Rules

In addition to complying with federal law, the dissolution of a nonprofit must also comply with state law. If you have nonprofit dissolution questions specific to New York and New Jersey, the experienced attorney at the Jennifer V. Abelaj Law Firm may be able to help.

Contact a Nonprofit Attorney for Help with Understanding How to Dissolve a Nonprofit

Navigating the end of an established nonprofit organization, whether for merger or other reasons, can be complex. If you are ready to end or merge a nonprofit organization and would like help from a knowledgeable nonprofit attorney, consider contacting the Jennifer V. Abelaj Law Firm by calling 212-328-9568 to schedule a consultation today and learn more about how to dissolve a nonprofit.

Should I Start A Nonprofit?

Starting a nonprofit can be an excellent opportunity for entrepreneurs looking to open a new business while helping people and making positive changes in the world around them. Strategizing and building a successful nonprofit requires a particular set of skills. Yet, from a company owner’s perspective, the experience is not significantly different from owning any other small business. Exploring the potential benefits and risks of starting a nonprofit organization can help you decide whether it is the right choice or if starting a traditional business would be the best option. When gathering information and determining if a nonprofit organization is the right path, you must consider various aspects. The essential factors include how you plan to fundraise and fund the business, your mission, and your proposed budget. When prospective business owners are thinking about a new business venture, they commonly wonder, should I start a nonprofit? For more information, call the Jennifer V. Abelaj Law Firm at 212-328-9568 to discuss your options.

The Benefits of Starting a Nonprofit Organization

The mission of nonprofit organizations is to work towards bettering the community and citizens who live there. Opening one is excellent for credibility because it demonstrates philanthropy, trustworthiness, and a desire to do good. Opening a nonprofit can mean helping others while also accommodating a comfortable life for the organization’s leaders and their families. There are many other benefits of starting a nonprofit organization, including:

Running a Nonprofit is a Rewarding Experience

Starting a nonprofit organization allows business owners to see first-hand how the company positively affects the community. For example, opening the doors of an education nonprofit enables business owners to share knowledge, educate others, and bring positive change. 

Nonprofits are Eligible for Separate Entity Status

Nonprofit organizations are increasingly intersecting with LLCs and forming hybrid organizations. Traditional fundraising methods are the cornerstone of nonprofits. Yet, many struggle to raise sufficient funding they need to help their cause. Therefore, organizations are strategically restructuring to include for-profit ventures to raise additional financing without losing their nonprofit status and tax exemptions. When businesses structure correctly, the Internal Revenue Service allows them to operate under both statutes. A knowledgeable attorney at the Jennifer V. Abelaj Law Firm is available to answer questions and help you answer the question: Should I start a nonprofit?

Nonprofits have Limited Liability Protection (LLC)

Nonprofits have the same liability protections as other LLCs and corporations. The protection means that tax laws cannot hold organization leaders or team members personally liable for the nonprofit’s debt.

There are Many Tax-Exemptions and Deductions

The nonprofit association could qualify for tax-exempt status if the business meets specific requirements. Further, there are various other tax exemptions the federal government offers. Under the Internal Revenue Code Section 501(c)(3), the nonprofit is exempt from paying federal income taxes, and donations are tax-deductible for the donors. The requirements for this exemption include being an organization that benefits a charitable, religious, scientific, literary, or educational cause.

Nonprofit Organizations are Eligible for Public and Private Grants 

Public and private grantmakers typically fund nonprofit organizations that qualify for public charity status with the internal revenue service. Nonprofit organizations are eligible for many grants when many other businesses are not eligible to apply. Even for the grants open to for-profit and nonprofit organizations, the latter will take preference in most cases.

Incorporated Nonprofits can Offer Benefits to Employees 

When nonprofit organizations choose to incorporate, they can offer benefits to employees, including health insurance, retirement, and pensions. Nonprofit organization team members typically love their work and dedicate themselves to the cause. They realize the work will not make them wealthy but appreciate helping others and the community. Offering them the benefits means showing them gratitude and appreciation. 

A Successful Nonprofit Could Mean Leaving Behind a Lasting Legacy 

Opening a successful nonprofit business can mean that you are a successful business owner and an important person in history. A nonprofit organization can have a meaningful and lasting impact on people’s lives that they remember for years to come. 

The Disadvantages of Opening a Nonprofit

People commonly see a community’s needs and decide they would like to start a nonprofit organization. Yet, it is essential to note that creating and successfully sustaining a nonprofit business are challenging tasks. It can take years of determination to get the organization running effectively. According to the nonprofit and grant information knowledge base from Candid Learning, the cost of opening a nonprofit organization is often steep. Organizing the business takes plenty of time, money, and effort. Business owners will also need to pay fees to apply for the tax exemption and incorporation. Many also find that hiring an accountant, attorney, or other consultants is also necessary for ensuring they navigate the process correctly. Other disadvantages of starting a nonprofit include: 

• Significant paperwork and detailed record-keeping, more so than with for-profit businesses  
• Articles of incorporation and bylaws limit personal control of individual owners 
• Nonprofit organizations always face public scrutiny 

The most significant disadvantage is the funding limitations typical for nonprofit organizations. Fundraising problems can often be a nonprofit’s most considerable setback and challenge. It is not uncommon for them to find it necessary to discontinue services and support they provide to those in need when they cannot meet fundraising requirements to keep the business running successfully. Grant writer services are also expensive but crucial for obtaining the grants needed to keep the doors open. 

Call an Experienced Nonprofit Lawyer Today

Tax-exempt status and legal liability elimination sound like the right way to go when starting a new organization. However, prospective business owners must consider many crucial elements of running a nonprofit, including raising funds and attracting the right talent with competitive wages and benefits. Running a successful nonprofit organization comes with many challenges. Yet, it can be the most rewarding business venture you can experience with the proper planning and preparation. For more information on, should I start a nonprofit? Call the Jennifer V. Abelaj Law Firm at 212-328-9568. A knowledgeable nonprofit lawyer can help go over the benefits and disadvantages to help you figure out the best option for your new business.

Top 5 Excuses For Avoiding Estate Planning

It is vital to understand that every adult needs estate planning. While people make many excuses for putting it off, the cost of failing to plan can lead to many negative consequences. Many people neglect estate planning for many reasons, from being too young to worry about estate planning to not having the time. Yet, without an estate plan, you cannot protect your loved ones and beneficiaries from turmoil, conflict, and the stress of spending time in court after your death. Solid estate planning entails careful decision-making and organization, including healthcare directives, beneficiary designation, drafting and execution of legal contracts, and regular review and revisions. To avoid these popular excuses for avoiding estate planning, contact the experienced and compassionate estate planning attorney at Jennifer V. Abelaj Law Firm at 212-328-9568. 

The Top 5 Excuses People Use To Avoid Estate Planning 

There are many reasons that people avoid, delay, or fail to plan an estate altogether.

1. You Think You Are Too Young for an Estate Plan

The most common reason people avoid estate planning is believing they are too young, and that estate planning is only for the elderly. However, everyone needs to prepare for their future and what will happen after they are gone. The best time to prepare and begin estate planning is when a person becomes a legal adult. Many are familiar with the portion of estate planning that involves deciding what will happen to a person’s assets after they are deceased. Yet, an efficient estate plan also means preparing for how loved ones will handle assets if an accident or illness leads to incapacitation.  

The deterioration of mental health can impair a person’s ability to communicate desires with healthcare professionals. In other cases, an unexpected accident can leave a person without the ability to make their own financial or medical decisions. When individuals designate a person to handle tough decisions with their best interest in mind, they know they will receive the quality and type of care they wish to receive. An attorney at Jennifer V. Abelaj Law Firm could help prepare an appropriate estate plan for a younger person, and help them avoid making this specific excuse for avoiding estate planning. 

2. You Think You Do Not Have Enough Assets

A Last Will and Testament (will) may not be necessary for single young adults who do not have children or many assets. However, selecting beneficiaries for life insurance and other intangible assets is crucial. It is also wise for everyone to have a durable and medical power of attorney to designate decision-making authority in the event of an accident or event that limits mental capacity. A living will is also an important estate planning tool for selecting preferences in the case of incapacitation. Finally, establishing solid HIPAA directives will allow those you choose immediate access to private medical records. 

3. You Think Estate Planning is Too Expensive

Many are under the impression that estate planning is expensive and only for the wealthy. Contrary to that belief, a will or other legal contracts and documents are relatively inexpensive. Moreover, fewer assets often mean planning the estate will be less complex, and the expenses to plan will be much lower than those with multiple properties and wealth. 

Estate planning is not too expensive, and ultimately, it should save money in the long run through tax deductions and avoiding the high cost of probate. While there are some fees, the estate holder will need to cover, the benefits of estate planning significantly outweigh the adverse consequences. 

4. You Think Your Heirs Will Handle Everything Peacefully

Everyone likes to believe their family will peacefully handle the distribution of all assets when they are gone. Unfortunately, leaving the heirs to deal with splitting assets and probate often leads to disagreements, fighting amongst family members, and even some losing their inheritance altogether. 

Sadly, this often leads to many internal family problems. When one person ends up controlling  all assets, the money is theirs, and there is no way for other heirs to enforce how they share or spend it legally. There are also issues when the individual with total control has debt. When the assets are in one person’s name, creditors could freeze or take them to pay off outstanding balances. The sound decision is setting up the estate with explicit instructions on splitting the money between heirs and desires on how they spend it in the future. This also gives a person full authority and control in the decision-making process, and peace knowing that their wishes will be followed after their death. 

5. You Think Estate Planning Takes Too Long

Taking the time to plan and prepare now will save time for your loved ones after you pass away. A comprehensive estate plan involves simplifying the legal work now so beneficiaries do not have to in the event of an untimely injury, illness, or death. Preparing an estate plan will save them from enduring a lengthy and costly probate process while they are grieving.

Contact an Experienced Estate Planning Lawyer Today 

A diligent estate planning attorney can help you strategize and prepare an effective plan that protects your legacy and the future of your loved ones. While it is common to put estate planning off or avoid it together, every legal adult should plan and prepare for the future. Carefully planning your estate is the only way to ensure you receive the healthcare you wish to receive if you cannot make important decisions and choose what happens to your assets. For more information on the excuses for avoiding estate planning, and how to overcome them effectively, contact the Jennifer V. Abelaj Law Firm at 212-328-9568. An experienced estate planning lawyer can help answer your questions and work with you to prepare an appropriate and comprehensive estate plan. 

Does Your Organization Meet The Criteria For An Educational 501(c)(3)?

Section 501(c)(3) is a part of the United States Internal Revenue Code that allows nonprofit organizations to apply for tax exemption if they meet certain requirements. The organization must meet one of the exempt purposes designated by the Internal Revenue Code, including educational purposes. Educational purposes can be defined broadly and may apply to organizations other than traditional schools. In addition, not all educational organizations necessarily qualify for tax-exempt status. For an organization to apply for tax-exempt status based on educational purposes, its leaders should make sure that it meets the criteria for an educational 501(c)(3). While obtaining tax-exempt status for your nonprofit can be complex, an experienced nonprofit lawyer can provide useful guidance throughout the process. If you want to learn more about educational 501(c)(3)s or are ready to file for your nonprofit to receive this status, consider contacting the Jennifer V. Abelaj Law Firm by calling 212-328-9568 to schedule a consultation.

What Qualifies as an Educational Organization?

The term “educational purposes” is not specifically defined in the Internal Revenue Code. Rather, the Internal Revenue Service (IRS) refers to Section 1.501 (3)-1(d)(3)(i) of the Code of Federal Regulations for their definition, according to the United States Government Publishing Office, which states that an organization must meet one of the following two requirements to qualify:

• Provide instruction and training of individuals to improve or develop their capabilities or
• Instruct the public regarding subjects useful to the individual that benefit the community

This idea is further elaborated in the same statute’s definition of “charitable,” which includes advancing education as one qualifier. These broadly defined terms allow some organizations that do not directly work in education to claim tax-exempt status based on educational purposes, such as providing a support service to educational organizations. However, educational organizations and other 501(c)(3) organizations will not qualify for exemption if a substantial part of their activities is related to non-exempt purposes.

IRS Restrictions for All 501(c)(3) Organizations

In addition to meeting the criteria for “educational purposes,” educational 501(c)(3) organizations are required to meet the same requirements, according to the Internal Revenue Service (IRS), as all other types of tax-exempt non-profits, including that:

• The nonprofit may not be organized or operated for the benefit of private interests
• None of the organization’s earnings may be distributed to private shareholders or individuals
• The organization may not dedicate a substantial amount of its activities toward influencing legislation, nor participate in any political campaign activities

In addition to meeting these requirements when applying for tax-exempt status, nonprofit organizations must maintain these standards at all times in order to maintain their status. Those who violate the IRS requirements may have their tax-exempt status revoked and could face serious financial penalties. If you have questions about meeting the criteria for an educational 501(c)(3) organization, an experienced nonprofit lawyer at the Jennifer V. Abelaj Law Firm may be able to help.

Is the Organization a Public Charity or Private Foundation?

The IRS classifies each Section 501(c)(3) organization as either a public charity or a private foundation. Educational organizations should be aware of the distinction between these two categories, as each carries its own rules and regulations. The central distinction is the organization’s source of funding. Private foundations are typically under the control of an individual, family, or corporation, and most of their funding comes from a handful of donors and investments. Conversely, public charities generally receive their financial support from a large network of public donators and fundraising.

The vast majority of educational and other Section 501(c)(3) organizations are public charities. Schools automatically qualify as public charities, while certain other types of educational organizations may need to prove that they are publicly supported. In most cases, demonstrating this proof involves showing that at least one third of the organization’s support comes from donations, membership fees, or gross receipts from activities directly related to educational purposes. Those who provide this proof and meet all other criteria may qualify as tax-exempt public charities.

What Types of Educational Organizations Qualify?

Schools are the most obvious example of an educational organization, but there are several types of educational activities that could qualify an organization for tax-exempt status under Section 501(c)(3). To qualify, the organization must serve the public good by providing educational activities related to instruction and training. For example, a coding boot camp would be obligated to help its students acquire new skills and become more proficient at coding. If the camp is operated to educate the community without any focus on private interests and meets all other requirements, it could qualify as an educational 501(c)(3) organization.

There are just a few common examples of nonprofit educational organizations. IRS evaluations of exempt purposes are subjective, but several types of organizations could qualify as long as they are dedicated to providing instruction and training without seeking profits. Some of the other types of nonprofit businesses that could qualify for tax-exempt status under Section 501(c)(3) include:

• Trade schools
• Kindergartens and daycares
• Public and private universities
• Museums
• Planetariums
• Public libraries
• Science centers

Applying for 501(c)(3) Classification as an Educational Nonprofit

Those who are in the beginning stages of forming an educational nonprofit will need to meet several requirements before applying for 501(c)(3) tax-exempt status. Extensive paperwork must be filed to incorporate the organization with federal and state governments, and regulations may vary from state to state. Once incorporated, the organization must meet all requirements for 501(c)(3) and provide thorough documentation proving that it meets these requirements. These documents must be submitted along with the IRS Form 1023-series application.

Contact an Experienced Nonprofit Lawyer To Learn More

Applying for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code is a complicated and lengthy process that requires strict adherence to all guidelines. Filing this application is critical to the formation of nonprofits. While organizations may be able to handle the steps internally, many seek help from experienced nonprofit attorneys who understand what is required to successfully obtain tax-exempt status for their clients. If you have questions regarding the criteria for an educational 501(c)(3) or another nonprofit matter, consider contacting a knowledgeable nonprofit lawyer at the Jennifer V. Abelaj Law Firm by calling 212-328-9568 to schedule a consultation today.

Estate Planning And Divorce

Estate planning is something that everyone should take the time to do. However, because it is not very pleasant to think about one’s eventual demise, most people either avoid the task altogether or create an estate plan and then try to forget about it. Unfortunately, there are certain life events that require people to update or completely rewrite their estate plans. Divorce is one of those life events. Married people typically leave most, if not all, of their estates to their spouses. However, this is likely not what they want after a divorce. Whether you are only considering divorce, divorcing, or recently divorced, it may be time to reevaluate your estate plan. If you have questions about estate planning and divorce, consider contacting a skilled New York estate planning attorney at Jennifer V. Abelaj Law Firm by calling 212-328-9568 to learn more about your options.

Estate Planning Documents To Update

When thinking about estate planning, most people immediately think of a Last Will and Testament (will). A will may be a central component of an estate plan, but there are many other documents that should also be included. When updating an estate plan due to divorce, make sure to think about your:

• Wills—People may want to change bequests, the executor, guardianship for minor children, or other details after a divorce. In many cases, it can be easier to start fresh with a new will than to try to update an existing one
• Power of attorney—Most people do not want a former spouse to have power of attorney over any part of their lives. Therefore, after divorce, a new power of attorney can be executed naming an adult child, sibling, parent, or other trusted person. There may also be more than one power of attorney, including durable, medical, and financial
• Health care proxy—Many people authorize a health care proxy to make health care decisions on their behalf if they are unable to make those decisions themselves. Married couples often authorize each other as healthcare proxies. However, most people would prefer to authorize another trusted person for that position after a divorce
• Revocable trusts—If a revocable trust is part of a person’s estate plan, he or she may want to revisit estate planning after divorce. Most people remove their former spouse, as well as any of the former spouse’s relatives, from the revocable trust
• Beneficiaries—Most estate plans include a variety of life insurance policies, retirement accounts, pensions, pay-on-death and transfer-on-death accounts, and more that have designated beneficiaries. These accounts do not pass through the will to be given to heirs but are, instead, given directly to the beneficiary named on the policy or account and should, therefore, be updated after a divorce

Most estate planning documents can be updated before the divorce is final. However, some documents may need to wait until the divorce is final unless permission from the spouse is given.

Does Divorce Invalidate a Will?

In New York, divorce does not invalidate a will. However, according to the Nassau County Bar Association, divorce or legal separation will revoke the revocable dispositions of property made to a former spouse. This includes but is not limited to dispositions in a will and designations as beneficiaries on bank accounts, life insurance policies, pensions, and/or revocable trusts. Any appointments of the former spouse, such as executor, trustee, guardian, health care agent, or attorney-in-fact, are also revoked. The key factor is that the instrument, or document, must be revocable, which means that if a person could have revoked it during life, he or she would have. When one spouse passes away, any existing documents that were revoked due to the divorce are treated as though the former spouse pre-deceased him or her. The alternate executor would be assigned the task of probating the will, and assets would transfer to the designated alternate beneficiaries.

Bequests and appointments, such as guardianship, to anyone other than the former spouse, will remain valid before, during, and after a divorce. The revocation applies only to the former spouse. Therefore, if your current estate plan leaves assets to your former spouse’s parents, children from a previous relationship, siblings, or others, you will need to update your estate plan if you wish to remove these beneficiaries.

Can a Divorced Spouse Inherit?

There is a general rule of revocation that prevents a divorced spouse from inheriting after his or her former spouse passes away. However, there are two exceptions to this general rule, including:

• A legal order to provide
• A deliberate choice to include the divorced spouse

A Legal Order To Provide

In some cases, a divorce decree or legal separation agreement will require that certain benefits be maintained for a former spouse. Any legal order that requires providing for a former spouse would supersede the law that typically prevents a divorced spouse from inheriting. If you have a legal order that requires you to provide certain benefits to a former spouse, a skilled estate planning lawyer at the Jennifer V. Abelaj Law Firm may be able to help you with estate planning and divorce questions to ensure that you comply with the order.

A Deliberate Choice To Include the Divorced Spouse

Some divorcing couples remain on friendly terms and, therefore, may choose to include their former spouses in their wills or as beneficiaries for life insurance policies, retirement accounts, or trusts after the divorce is final. In these situations, the former spouses may want to create new documents after the divorce with updated dates so that the intent to include the former spouse is clear.

What If There Is No Will?

In the event that someone passes away without a will and there is a final judgment of divorce, the divorced spouse has forfeited any rights to inherit or act as administrator of the estate. However, not having a will may complicate matters for the deceased’s heirs. Therefore, everyone should have at least a basic estate plan that includes a will.

What Happens If You Die Before the Divorce Is Final?

Once a divorce is final, any provisions in the will that specifically benefit the former spouse are voided. If one spouse dies before the divorce is made final, however, the situation is slightly different. First, before the divorce is final, one spouse cannot completely disinherit the other. According to the New York estates, powers, and trust law, a surviving spouse is given what is called an “elective share.” This is an automatic right to a certain portion of the estate. However, this “right of election” or elective share can be eliminated using a separation agreement.

Contact an Estate Planning Attorney for Help With Estate Planning and Divorce

Estate planning and divorce can be complex. Even in a situation where both spouses agree on every point, a divorce is a major change that requires many additional changes. If you and your spouse are divorcing and you are ready to update your estate plan, consider contacting a knowledgeable estate planning attorney at the Jennifer V. Abelaj Law Firm by calling 212-328-9568 to schedule a consultation and review your options for creating a new or updated estate plan after divorce.

Protecting Non-Profit Volunteers From Liability

Many nonprofit organizations rely on volunteers to accomplish their goals and serve their causes. Just like workplaces with paid employees, nonprofits that use volunteers need to be aware of potential liabilities related to these activities. Fortunately, the federal Volunteer Protection Act of 1997 protects volunteers from liability in many situations, and several states have their own volunteer liability protection laws. However, volunteer liability is a complicated legal concept, and there are some circumstances in which a volunteer can be held liable for injuries or property damage. To learn more about protecting nonprofit volunteers from liability, and to ensure that your nonprofit organization is legally protected, contact the nonprofit lawyers of the Jennifer V. Abelaj Law Firm at 212-328-9568.

Understanding the Volunteer Protection Act

In 1997, the United States Congress passed the Volunteer Protection Act in an effort to promote volunteerism. This law protects nonprofit volunteers from civil liability for injuries or property damage as long as the volunteer:

• Was acting within the scope of their volunteer duties;
• Had proper licensing, if needed;
• Did not cause injuries or damage due to gross negligence, willful misconduct, recklessness, or a conscious disregard for the safety of the person injured;
• Was not using a motor vehicle, aircraft, or any other vehicle when the injuries or damage happened

Although state volunteer protection laws vary, this federal law uniformly protects nonprofit volunteers in all 50 states. However, the VPA does not protect the nonprofit organization from liability, only individual volunteers. Nonprofit organizations can still be held liable for negligence by their volunteers. Additionally, nonprofit volunteers can sue an organization they volunteered for if they suffered an injury due to the organization’s negligence.

New York Courts and Nonprofit Volunteer Liability

The New York State Supreme Court recently dismissed a negligence claim filed against a nonprofit volunteer, ruling that the defendant was statutorily immune from liability according to the federal Volunteer Protection Act. In Jeraci v. Cooper, the plaintiff and defendant were both members of the Sullivan County ATV Association, which is a 501(c)(3) nonprofit that raises charity funds through all-terrain vehicle rallies. The plaintiff sued the defendant, the ATV Association, and other parties for personal injuries he sustained during trail maintenance before an event.

In this example of the VPA in action, the plaintiff suffered an injury when his saw got stuck in a tree and the defendant used an excavator on the tree trunk, causing it to move suddenly and break the plaintiff’s leg. The defendant and his legal team filed a motion to dismiss the complaint, which was opposed by the plaintiff’s legal team. However, the court sided with the defense and dismissed the claim based on the protections guaranteed by the VPA.

How Can Nonprofits Minimize Volunteer Liability Risks?

While federal law protects nonprofit volunteers from liability in most situations, nonprofit organizations also have a responsibility to do what they can to reduce the risk of potential liability for both the organization and its volunteers. You can learn about minimizing nonprofit liability risks and protecting nonprofit volunteers from liability by contacting the experienced nonprofit lawyers of the Jennifer V. Abelaj Law Firm.

Some general best practices that can help minimize liability risk include:

• Use reasonable care when deciding whether to accept or reject volunteer applicants, including a screening process to identify risky volunteers.
• Properly train volunteers and provide professional guidance.
• Write and distribute a volunteer handbook with instructions for reporting and resolving any issues that arise.
• Have rules for the supervision of volunteers.
• Terminate volunteer agreements when the volunteer shows that they are unable to safely perform their duties.
• The nonprofit board members should be familiar with state and federal volunteer liability laws and situations in which a volunteer could be exempt from liability.
• Make sure that insurance policies adequately cover the potential liability risks for volunteers.

What Happens When a Nonprofit Volunteer is Sued?

If a nonprofit volunteer causes injuries or other losses due to negligence or another circumstance not covered by the Volunteer Protection Act, they could face liability. For example, imagine that a volunteer is on the way to conduct an errand for a nonprofit and causes a car accident, which injures the other driver. This incident would not be covered by the VPA because the injury involved a motor vehicle. Thus, the other driver would have the option to seek financial compensation by filing an insurance claim. In some cases, the injured person may have grounds to file a personal injury lawsuit for damages beyond the volunteer’s insurance coverage.

Lawsuits Against Nonprofits for Volunteer Negligence

If someone is injured in an incident involving a nonprofit volunteer but is unable to seek damages from the volunteer directly, they may consider filing a lawsuit against the nonprofit organization itself. While tort lawsuits against nonprofits are relatively rare, they can be extremely costly if the court awards a judgment to the party filing the lawsuit, or if the nonprofit needs to offer a settlement based on the facts of the case.

Nonprofit leaders should take preventative measures to minimize the risk of injuries and subsequent lawsuits. Board members should regularly evaluate the organization for potential risks and make specific plans for minimizing those risks. A well-managed organization with strong safety and supervision guidelines can drastically limit the organization’s risk of facing liability for preventable injuries.

Learn More From Our Nonprofit Lawyers

Liability is one of several important legal considerations for nonprofit organizations. Nonprofit leaders must account for their liability risks and take all appropriate measures to reduce these risks as much as possible. However, identifying these risks and crafting effective solutions can be a difficult process. This is why many nonprofit organizations enlist the help of experienced nonprofit lawyers who understand how to evaluate risks and take action to minimize these risks.

At the Jennifer V. Abelaj Law Firm, our team of veteran nonprofit lawyers has experience helping nonprofits limit their liability risks, respond to lawsuits for alleged negligence, and handle all other legal matters related to running a nonprofit. If you have questions related to protecting nonprofit volunteers from liability, you can learn more by contacting the Jennifer V. Abelaj Law Firm today at 212-328-9568.

Non-Profit Directors Vs. Officers

When working with non-profits, a question often arises about the difference between non-profit directors vs. officers. Both directors and officers have their distinct roles within a non-profit organization. According to a report by the Office of the New York State Comptroller, New York accounted for the second-highest number of non-profit organizations in the United States. As of 2019, the number of non-profits in New York was over 33,700. Often, the smooth and efficient operation of a non-profit organization depends on both directors and officers. However, it is important to understand the difference between the two roles because each has its distinct duties and responsibilities. At Jennifer V. Abelaj Law Firm, we assist non-profit organizations with various legal needs. Whether you need help setting up a non-profit organization or counsel for your existing organization, consider calling 212-328-9568 to schedule a consultation.

Who Are Non-Profit Directors?

The board of directors is the governing body of the non-profit organization. Non-profit directors make high-level decisions that affect the organization and focus on its accountability. The primary duty of directors is the financial management of the non-profit organization. Key decisions that non-profit directors make include but are not limited to:

• Determining the organization’s mission
• Approving the organization’s annual budget
• Providing proper financial oversight
• Ensuring legal and ethical integrity
• Establishing governance policies
• Interviewing and electing officers and other managerial positions
• Maintaining the organization’s accountability

The non-profit organization’s bylaws usually govern how and when the board of directors will vote on issues affecting the organization. New members can join the board of directors if a designated individual or entity appoints them or the board of directors elects them. A non-profit director cannot make any key decisions on behalf of the non-profit organization unless the board votes on the issue or he or she has permission from the board.

Who Are Non-Profit Officers?

The board of directors can interview and elect non-profit officers. The primary duty of non-profit officers is to run the organization’s day-to-day operations within the limits of the authority that was delegated by the non-profit directors. Usually, the organization’s bylaws will indicate whether or not the elected officer must be a member of the board of directors. The most common positions for non-profit officers are secretary, president, and treasurer. However, the organization may also require officers to serve in the capacity of:

• Executive Director (Chief Executive Officer)
• Chief Financial Officer
• Chief Operating Officer

The duties and responsibilities of these non-profit officers include recruiting and retaining, paying the organization’s bills, keeping records, and more.

What Is the Difference Between Non-Profit Directors vs. Officers?

Unlike non-profit officers, directors do not run the day-to-day operations of the organization. The duties and responsibilities of non-profit directors include delegating authorities related to the management of the organization to non-profit officers. The main comparison of non-profit directors vs. officers is that directors control and monitor the day-to-date operations of the non-profit organization while officers are the ones who run the daily operations in a way that aligns with the vision and mission of the organization. The success of the non-profit organization depends on the good management and leadership skills of directors and the officers’ ability to fulfill key objectives when running the day-to-day operations. Without non-profit officers, directors would have to hold meetings and vote on every daily decision that must be made on behalf of the organization.

Can Non-Profit Directors Also Serve as Officers?

Yes, non-profit directors can also be officers. However, doing so can cause a conflict of interest. For this reason, most non-profit organizations choose to have separate people to serve as non-profit directors and officers to avoid unnecessary disagreements and conflicts. However, it is not uncommon for non-profit directors to also serve as officers. When one individual serves as both a non-profit director and officer, the organization usually pays that person as an independent contractor for serving as the director and as an employee for performing the duties of the officer.

However, if a non-profit organization appoints a director to also serve as the officer, it is critical to have a conflict-of-interest policy in place to address situations when a director/officer may benefit from personal or financial interests. At Jennifer V. Abelaj Law Firm, we assist non-profits with resolving their conflicts of interest and helping them with a wide range of other legal issues.

Non-Profit Directors and Officers: Avoiding Conflict of Interest

When a non-profit director also serves as the organization’s officer, there may be the potential for a conflict of interest. Many states, therefore, require non-profit organizations to adopt a conflict-of-interest policy. New York is one of those states. Under the New York Non-Profit Revitalization Act of 2013, all non-profits must have a conflict-of-interest policy. The Act also offers guidelines for drafting the policy and requires that non-profit directors, officers, and employees act in the best interest of the non-profit organization.

A well-drafted and valid conflict-of-interest policy must contain a provision requiring parties in conflict to disclose the details of the conflict. The policy must also prohibit members of the board of directors from voting on a matter in which they may have a potential conflict of interest. The policy must also contain the mechanisms for resolving and managing potential conflicts. In fact, IRS Form 990 specifically asks whether or not the non-profit organization has a conflict-of-interest policy and whether the policy establishes mechanisms for managing conflicts within the organization.

Non-Profit Attorneys Can Help

Directors and officers serve crucial roles in a non-profit organization, which is why it is essential to understand non-profit directors vs. officers to ensure efficient management of the organization. Jennifer V. Abelaj Law Firm provides non-profits in New York with personalized legal representation in various legal matters, including forming the organization, managing conflicts of interests, drafting bylaws and governing documents, and many more. Consider calling 212-328-9568 to schedule a case review with our experienced non-profit attorneys.

The IRS Now Mandates Electronic Filing For All Non-Profits

Even though the Internal Revenue Service (IRS) has long accepted electronic tax filings, tax-exempt organizations have been able to rely exclusively on paper returns and filings until recently. The IRS now mandates electronic filing for all non-profits. The new mandate is designed to streamline the filing process, modernize technology, and improve tax compliance in the tax-exempt sector. To help your non-profit organization comply with the new mandate, consider contacting the Jennifer V. Abelaj Law Firm at 212-328-9568 before the next tax deadline.

New Requirements for Non-Profit Electronic Filing

In the years prior to 2019, exempt organizations were only required to electronically file returns if they had at least 245 employees or reported assets of $10 million or more. However, on July 1, 2019, President Donald J. Trump signed the Taxpayer First Act into law, requiring all tax-exempt organizations to e-file their returns.

Smaller exempt organizations were initially provided some relief by being allowed to file paper returns if they filed Form 990-EZ, Short Form Return of Organization Exempt for Income Tax. However, the IRS has stopped accepting paper returns even for this purpose as of July 31, 2021. Due to the new IRS update, all exempt organizations, including those that filed Form 990-EZ, must file their returns electronically.

Forms to Be Electronically Filed

Since the IRS now mandates electronic filing for all non-profits, the following Form 990 series must be electronically filed:

• Form 990, Return of Organization Exempt from Income Tax
• Form 990-EZ, Return of Organization Exempt from Income Tax (Short Form)
• Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation
• Form 990-N, Electronic Notice
• Form 990-T, Exempt Organization Business Income Tax Return

Additionally, tax-exempt organizations that file any of the following forms must now file them electronically:

• Form 8872, Political Organization Report of Contributions and Expenditures
• Form 1120-POL, United States Income Tax Return for Certain Political Organizations
• Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code
• Form 1065, United States Return of Partnership Income

About Form 990

The IRS Form 990 series provides transparency and accountability for the non-profit sector. These forms can generally be viewed and inspected by the public and are the primary source for basic information about the non-profit organization. However, the filing of paper returns often created a lag between the time when the non-profit organization submitted its required forms and when the public had access to view the contents. That made it difficult for the public to have accurate and timely information about many organizations in the non-profit sector. The new mandate is expected to provide more timely data for donors, regulators, and other stakeholders.

The IRS does not require certain non-profit organizations to file Form 990 or even Form 990-EZ. These include:

• Certain religious organizations
• Certain government organizations
• Certain political organizations
• Organizations with gross receipts less than $50,000 (although they must file Form 990-N)
• Certain organizations that file different kinds of annual information returns, such as private charitable entities exempt under section 501(c)(3) and described in section 509(a), private charitable entities terminating their status by becoming a public charity, religious or apostolic organizations described in section 501(d), and stock bonus, pension, or profit-sharing trusts that qualify under section 401.

E-Filing Deadline

The electronic filing deadline for non-profit organizations is July 31. Although smaller exempt organizations were provided with transitional relief to give them more time to switch over from filing paper returns to electronic filing, all tax-exempt organizations except those with a specific exemption must now prepare electronic filings. All entities, including the ones that previously used Form 990-EZ, were required to electronically file forms 990 and 990-EZ with tax years ending July 31, 2021, and later.

How to Comply with the New Mandate

Organizations that previously filed paper tax forms were sent a letter from the IRS notifying them that the IRS now mandates electronic filing for all non-profits. If organizations filed a paper return after the applicable deadline, the IRS might have responded by saying that they needed to redo the return electronically. The IRS might have flagged the return as late when providing this notification. To abide by the new tax law, exempt organizations can engage the services of an outside tax professional or use one of the IRS’s pre-approved software providers to prepare their electronic return.

Because tax-exempt organizations may have complex reporting requirements that are substantially different than for regular taxpayers, they may wish to work with a tax consultant or legal professional who has more experience with the system. The Jennifer V. Abelaj Law Firm works closely with non-profit organizations and is well-versed in the laws and regulations that affect them. Consider contacting the office for help with tax filings and answers to any questions you have.

Contact a Non-Profit Lawyer for Help

If you are uncertain about how to comply with the current requirements for tax filings since the IRS now mandates electronic filings for all non-profits, you might consider reaching out to a lawyer who focuses in this area of the law. The Jennifer V. Abelaj Law Firm has years of experience working with various non-profit organizations, including public charities, private foundations, social welfare organizations, business associations, and more. We also assist with estate planning so that your non-profit organization can benefit from legacy gifts. Numerous charities and non-profit organizations depend on us for help with their creation, governance, transaction assistance, advocacy, tax compliance, and dissolution. We are also prepared to handle any potential legal issues that arise during tax filing season. Because we know all about the new mandate, we can help to ensure compliance and help you achieve your non-profit’s objectives by explaining whether the new mandate applies to your organization, how to transition from paper returns to electronic returns, and how to electronically file a return. Consider contacting the Jennifer V. Abelaj Law Firm at 212-328-9568 to discuss your non-profit organization’s current challenges, tax filing status, and goals.