For many U.S. nonprofits, supporting charitable causes extends beyond our country’s borders. Whether funding educational programs, humanitarian relief, or community development projects, international grantmaking allows organizations to expand their reach and support communities around the world. However, distributing charitable funds overseas involves legal responsibilities that may not be familiar to organizations accustomed to operating exclusively …
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Trademark vs. Copyright for Nonprofits: What’s the Difference and Why Does It Matter?
Nonprofits spend years building recognition around their names, programs, educational materials, fundraising campaigns, and other creative work. Yet intellectual property is often overlooked until another organization begins using something that looks or sounds surprisingly familiar. Two of the most important forms of intellectual property protection for nonprofits are trademarks and copyrights. Although the terms are …
Charitable Registration Compliance: How to Stay Legal When Fundraising in All 50 States
One of the biggest advantages nonprofits have today is the ability to reach donors well beyond their local communities. A small organization can launch an online fundraising campaign, share it on social media, and begin receiving donations from supporters across the country within hours. What many nonprofits don’t realize is that fundraising across state lines …
What are the Risks and Responsibilities of Serving on a Nonprofit Board? Understanding Director Fiduciary Duties and D&O Liability Insurance
Nonprofit board members often wear a lot of hats and their roles can vary widely depending on the nature of the organization from fundraising to hands-on oversight of programs to strategic planning. Legal liability may not be top of mind but it is critical that nonprofit board members understand their fiduciary duties to protect themselves …
Public Support Series 6 of 6: Staying the Course: What Long-Term Public Charity Compliance Looks Like
For many nonprofit organizations, obtaining 501(c)(3) public charity status feels like the finish line. In reality, it is only the beginning. Throughout this series, we’ve explored how public charities maintain compliance through public support testing, donor diversification, proper fundraising structures, and careful financial reporting and projecting. Each of these pieces plays a role in helping …
Public Support Series 5 of 6: Earned Revenue and Public Support: How Program Income Impacts Your Status
Introduction In the prior post in this series, we examined the 33⅓% public support test and the 2% limitation rule governing donor-supported public charities under Section 170(b)(1)(A)(vi) of the Internal Revenue Code (“IRC”). However, many nonprofits are supported by earned revenue including program fees, and memberships. This article turns to a distinct framework, the public …
