Tax Time Coming Up - UBIT Guidelines for 501(c) Organizations
Characterization of association income is sometimes a tricky subject. Most association executives are well aware of unrelated business income (UBI) principles, but are understandably cautious about...
View ArticleIs An Executive Employment Contract Really Necessary?
A long time friend and client recently asked me whether a contract between a nonprofit executive and the nonprofit was really necessary. My friend correctly noted the contract would be difficult if not...
View ArticleTop Ten Signs of a Dysfunctional Board
More than ten years ago I wrote an article bearing the above title. The article has resonated with the boards of many of my clients, as well as association executives. It seems to me there are still...
View ArticleIn Tough Economy Do You Cut D&O Insurance?
I recently noted an association executive's question to other association executives relating to directors and officers insurance, as follows:"I have a question and I would really like your input on...
View ArticleIRS Reluctantly Planning Mass Tax Exemption Revocations
The Bottom Line: ALL Tax-Exempt Organizations Must File Tax Returns According to an article in The New York Times published on April 22, 2010, a staggering one-fourth of all nonprofit organizations...
View ArticleNonprofit Association Sponsorship Income: IRS Scrutiny Likely to Increase
According to Marcus Owens, former director of the IRS’s Exempt Organizations Division (the Division that oversees nonprofit organizations), there is evidence the IRS may be considering and/or preparing...
View ArticleCertification Programs: A Legal Issues Checklist
Establishing or operating a certification program is rarely a simple matter. Certification programs frequently provide compelling membership value, and enviable revenue streams. On the other hand,...
View ArticleFacts Association Executives Need to Know About Antitrust Law
Although many business owners and managers pay little or no attention to antitrust laws, these laws pose a substantial threat to both businesses and their leaders. Antitrust laws are complex and...
View ArticleSpeaking of Bed Bugs...
I read an article recently that really got my attention. It was about the recent "rash" of bed bug sightings in hotel beds, and it approached the problem from the hotel perspective (See Smartmeetings,...
View ArticleSCIF "Safety Group" and "Trade Association Group" Programs Upended
This posting pertains primarily to California organizations, and particularly those with workers compensation insurance programs.State Compensation Insurance Fund (SCIF) recently notified its trade...
View ArticleNew Rules for Ex Officio Board Members in California
A few clients have been calling in the past few months concerning a California legislative bill, AB 1233, which took effect more than a year ago (January 1, 2010). Most of the questions relate to...
View ArticleFlip Camera and Cell Phone Videos at Association Meetings - A Lawyer's...
Did you know almost everyone attending your meeting has a video recorder with them? And they can get audio and video of almost everything without you knowing it? And the technology exists for almost...
View ArticleThe IRS, Private Inurement and Non-Profit Association Management
Few subjects in an association leader’s life are as misunderstood and nebulous as private inurement. The mere reference to private inurement inspires puzzled looks on volunteer faces, and worry on the...
View ArticleAssociations and Trademarks
Trademarks are an important part of the association world. Association names themselves are trademarks. Association program names and even marketing phrases can be trademarks. These trademarks embody...
View ArticleSetting Up Subsidiaries for Nonprofits and Associations
The Association Law Blog recently published an article on unrelated business income, and how under certain circumstances it may be advisable for a nonprofit association or foundation to establish a...
View ArticleAssociations and Contracts for Meetings and Events
(Here are some of the highlights from a presentation we did recently on hotel contracts for SmartMeetings Magazine)Over the course of the next 18 to 24 months we believe meetings and events will...
View ArticleAutomatic Revocation of Tax Exemptions - An Outline of Issues
This is outline of issues pertaining to the automatic revocation of tax exemptions by the IRS that occurred as a result of failing to file a tax return for three consecutive years. BASICS OF AUTOMATIC...
View ArticleAssociation Mergers (California Outline)
The process of merger or consolidation of two or more nonprofit mutual benefit corporations is simpler than one might think in many cases. It involves relatively few steps, certain approvals by the...
View ArticleMember Record Inspection Rights (California Outline)
It is not unusual for an association to receive requests for information from its members. Sometimes the member making the request has a genuine concern about the well-being of the association, and...
View ArticleGuidelines for CA Associations and Nonprofits Regarding Exempt vs Non Exempt...
One of the most difficult and important assessments an employer must make is whether an employee is exempt or non-exempt from wage and hour laws. Wage and hour laws exist at both the Federal and...
View ArticleSocial Media and Employment Background Checks
It's almost too tempting. And too easy. And too inexpensive. With little or no effort, you can use the Internet to learn more about candidates for open positions in your nonprofit organization....
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Associations and "Unclaimed Property"By Mark Alcorn and MaryAnne BobrowA relative passes away. Charged with administering the estate, all due diligence is taken to ensure all property of the decedent...
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TRADE SECRETS AND ASSOCIATIONSWould you be upset if an employee leaves your association and starts a competing entity using your association's membership, vendor or sponsor list? How about a vendor...
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New Emergency Action Rules for California NonprofitsAs you may have heard, new provisions were recently added to the California Corporations Code, at Sections 7140 and 7151. These new provisions...
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