Some material on 509a3

Some material on509a3 Type 1,2 and 3.
We also have some material on 5o1 C's here

Just a reminder that nothing we provide should be considered or should substitute for legal advice.

From the IRS

http://www.irs.gov/pub/irs-tege/509a3guidesheet.pdf

http://www.irs.gov/charities/article/0,,id=137609,00.html

http://www.irs.gov/irm/part7/36016001.html

From Wikipedia

http://en.wikipedia.org/wiki/Supporting_organization_(charity)

From other sources.

http://www.pgdc.com/usa/item/?itemID=379917

http://www.liebertpub.com/pgtoday/pgt/articles/how_to_entice_your_entrepreneurial_donors.htm

Here for the first time

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AFP Resource Center

Canadian Giving Trends

Here are some online references to Canadian Giving Trends.

From AFP

This article discusses Canadian Giving

http://www.afpnet.org/ka/ka-3.cfm?content_item_id=24283&folder_id=1325

this article discusses Canadian Giving for Health Care.

http://www.afpnet.org/ka/ka-3.cfm?content_item_id=24266&folder_id=2345

A variety of resources here

http://nonprofitscan.imaginecanada.ca/en/nsgvp

Including the link below with reference to page 11.

http://www.givingandvolunteering.ca/pdf/CSGVP_Highlights_2004_en.pdf

Establishing a Nonprofit Organization

Q: How do I begin to establish my nonprofit organization?
A: There are several steps that will need to be taken before incorporating your nonprofit organization. This process will include creating a name for your nonprofit organization, applying for tax-exempt status with the IRS, considering board members or advisory groups as required by state law, writing a mission statement and articles of incorporation, etc.

You will also need to hire a lawyer to help with tax-exemption application and institution of personnel policies. An accounting system and property, health and life insurance will be required as well. Please be sure to consult your secretary of state’s office for specific requirements.

Here are some useful links to consider for more information:

http://www.wikihow.com/Start-a-501c3-Nonprofit-Organization
http://nonprofit.about.com/od/nonprofitbasics/bb/beforenonprofit.htm
http://fdncenter.org/getstarted/faqs/html/starting_nonprofit.html
http://www.mncn.org/info_start.htm
http://www.boardsource.org/Knowledge.asp?ID=3.367

AFP Ready Reference Series

Q: I’ve heard great things about the AFP Ready Reference Series. Where can I get more information/order a copy of these materials?

A: For more information about the AFP Ready Reference Series, please visit the AFP National website at: http://www.afpnet.org/ka/ka-3.cfm?content_item_id=19988&folder_id=1845
You may also contact the AFP Professional Advancement Department at readyref@afpnet.org with any questions, concerns and/or orders.

Employee Giving Campaigns

Here are some web resources which discuss employee giving.

http://www.cdsfunds.com/create_a_successful_employee_giving_campaign.html

http://www.efm.org/Improving%20Expanding%20MD%20Campaigns.pdf

http://www.charitynavigator.org/index.cfm/bay/content.view/cpid/159

http://philanthropy.com/jobs/2002/05/16/20020516-134964.htm

Selling Ad Space in a Nonprofit Newsletter

Q: My 501c3 nonprofit organization is looking to sell ad space in it’s free newsletter. How should I proceed?

A: First, there are the nonprofit mail rates to consider before going forward. Any and all information you need from the United States Postal Service regarding the rules and regulations about advertising can be downloaded at: http://www.usps.com/tools/calculatepostage/nonprofitpostagerates.htm.

Also, offering outside vendors the option of posting an ad in your publication could serve useful for offsetting the costs of printing. However, please be mindful that unrelated business activity could accrue do to the advertising and subscription model preferred. Please consider the following article on unrelated business income: http://www.irs.gov/charities/article/0,,id=96104,00.html

As always, please seek the advice of your lawyer and accountant before proceeding.

Related vs. Unrelated Business Expenses

Q: What is the difference between business activities that are taxable and those that are not?

A: While pursuing a cause, a nonprofit organization may accrue some profit. This profit is considered tax-exempt, as it is a result of business related activities that prove beneficial to the given cause. Any profit that may come from business activity not related to the mission of the organization may be subject to taxation. There are exceptions in which unrelated activities will not be taxed, such as tasks performed by volunteers, the sale of donated merchandise, and/or the rental of mailing lists.

However flexible this rule may be, nonprofit organizations are often cautioned to lessen their unrelated business activities, as not to provoke inquiries from the IRS about tax-exempt status. It is also suggested that you seek legal advice before pursuing business activities as means to cultivate your mission or increase annual income.

For more information, please consider the following sources:

Publication 557: http://www.irs.gov/publications/p557/index.html
Exempt Organizations (UBI) Tax Statistics: http://www.irs.gov/taxstats/charitablestats/article/0,,id=97210,00.html

Some 990 Resources

990 material

From AFP

http://www.afpnet.org/ResourceCenter/content.cfm?ItemNumber=2865

Some links from the IRS

http://www.irs.gov/charities/article/0,,id=214269,00.html

http://www.irs.gov/charities/article/0,,id=208553,00.html

http://www.irs.gov/charities/article/0,,id=201398,00.html

http://www.irs.gov/charities/article/0,,id=188585,00.html

http://www.irs.gov/charities/article/0,,id=166625,00.html

Some additional links

http://afprc7.blogspot.com/search?q=990+2008

http://canbootcamp.blogspot.com/2008/09/new-990-to-do-list.html

http://www.larsonallen.com/fig/Redesigned990.asp

http://www.landtrustalliance.org/policy/taxincentives/990s/990-instructions

The following is older material but may still be useful

An article on this blog titled The Elusive 990.

Some other web resources.
How to Read the IRS Form 990
& Find Out What it Means

How to Read IRS Form 990 from Fidelity


A variety of nonprofit financial links via SNPO

Assessing Nonprofit Financial Measures from Nonprofit Research Fund

Some sample contract material

http://www.managementhelp.org/misc/smplcntr.htm
http://www.raise-funds.com/012202forum.html

Some links related to Corporate Giving Policies

http://www.techsoup.org/learningcenter/funding/page5226.cfm

http://www.minnesotagiving.org/options/corporate.htm

http://www.epilepsyfoundation.org/howtohelp/CorporateGiving.cfm

Prospect Research and Foundations

Some links to material on prospect research and foundations.

http://www.win.org/library/intres/nonprofit/Prospecting/prosnp.html

http://www.win.org/library/intres/nonprofit/Prospecting/creating_a_list.html

http://www.donorsforum.org/resource/grant_res_identify.html

http://foundationcenter.org/getstarted/faqs/section_2b.html

http://www.raise-funds.com/498forum.html the section on foundations

http://www.eschoolnews.com/news/showstory.cfm?ArticleID=1125

Walkathons

Here is some material from the web about Walkathons.

http://www.canada.com/ottawacitizen/news/story.html?id=1691d964-32fb-430c-80be-8f1b8db49a25&k=45527

http://www.profitquests.com/IdeasWalkathons.html

Tags: NPWalkathons

Generational Giving

Some material that discusses generational charitable giving.


http://www.usnews.com/usnews/biztech/articles/070214/14genxers.htm

http://www.canada.com/vancouversun/news/business/story.html?id=fe164652-18b3-4185-b868-f87472bdbbb8&k=95118

http://philanthropy.com/free/update/2006/12/2006122801.htm

http://www.onphilanthropy.com/site/News2?page=NewsArticle&id=6763

http://www.onphilanthropy.com/site/News2?page=NewsArticle&id=6866&JServSessionIdr012=4bl7gxdj93.app8b

http://afprc7.blogspot.com/2006/11/mercurynewscom-10292006-womens.html

http://www.smh.com.au/news/business/meet-the-philanthropreneurs/2006/12/29/1166895477804.html

http://www.thenewstribune.com/business/columnists/voelpel/story/6220163p-5433822c.html

Tags: NPGivingTrends, NPGenerationalGiving

AFP > Education & Career Development | Audioconferences > Cause Marketing for Nonprofits: Partner for Purpose, Passion and Profits

Some related material on this topic is posted in the FAQ below

AFP > Education & Career Development | Audioconferences > Cause Marketing for Nonprofits: Partner for Purpose, Passion and Profits: "Cause Marketing for Nonprofits: Partner for Purpose, Passion and Profits

February 6, 2007

Event Category: AFP International

Event Type: Audioconference

Organizer: AFP International Headquarters

Cause marketing sees corporations partner with non-profit causes to combine the power of a company's brand, marketing and people with a non-profit's brand and assets to create shareholder and social value while integrating and communicating values. This session will look at this new and growing field using many practical examples, discuss the current drivers and the advantages and provides a framework to show how non-profits can participate in this new and growing form of non-profit-corporate engagement, and the new marketing and corporate citizenship tool of the 21st century."

Tags: NPCauseRelated

Salary Information

AFP has an annual Salary Survey which is available for free for their members via the AFP website. You can read additional information about salaries in the Resource Center FAQ on Salaries here.

Tags: NPSalary