WELCOME
We are a law firm specializing in nonprofit organizational law, including the incorporation of nonprofit organizations and religious associations and the establishment of federal and state tax-exempt status. We have extensive experience forming, maintaining, merging and dissolving various types of business and nonprofit organizations.
We represent a diverse clientele, ranging from individuals, small nonprofits, and start-up business ventures to major public benefit and religious corporations. Our goal is to provide the highest quality legal representation possible to our clients. Our success is providing legal services promptly and economically.
Guide to Representing Religious Organizations
The Guide to Representing Religious Organizations addresses critical issues and risk factors of concern for religious organizations ranging from formation and governance, to taxes, fundraising and employment issues, and property rights.
It outlines the general requirements of applicable law and highlights areas in which religious organizations receive special consideration under the law.
The Guide's topical discussions are well organized for ease of reference. This book will assist attorneys who are asked to represent religious organizations as well as provide general information for religious leaders faced with a legal challenge.
Principal Author/Editor: Lisa A. Runquist
Publication Date: February 2009
ISBN: 1-59031-400-X
The ABC's of Nonprofits
Written for practitioners and nonprofit organizations, this guidebook offers a basic introduction to what a nonprofit corporation is; how it is formed, options for organizational structure; operating the corporation; basic tax; and much more.
The book is written in an example format with a practitioner advising a client on the key steps for establishing a nonprofit corporation. A related bibliography is included plus a sample form for an organization addressing a policy on "conflict of interest."
Author: Lisa A. Runquist
Publication Date: April 2005
ISBN: 1-59031-291-0
TOP THREE (3) ARTICLES VIEWED IN 2008
#1 - Responsibilities and Duties of a Director
With many nonprofit organizations, there has been a tendency to select members of the board of directors on the basis of the prestige...
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#2 - Volunteer Act of 1997 - An Imperfect Solution
On June 18, 1997, the "Volunteer Protection Act of 1997" was enacted into law by the United States Congress (111 Stat. 218). The purpose of the Act is to limit lawsuits against volunteers serving nonprofit public...
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#3 - Intermediate Sanctions - New Regulations
Perhaps the most important change in the last 30 years in the area of nonprofit law occurred on July 30, 1996, when the Taxpayer Bill of Rights 2 added section 4958 to the Internal Revenue Code. Section 4958 adds intermediate sanctions as an alternative to revocation of the exempt status of an organization when private persons benefit...
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IN THE NEWS & ON THE BLOG
- Form 990-EZ Now Amended <READ MORE>
- State Attorney General Questions Nonprofit Group's Payment - Courant.com <READ MORE>
- Nonprofits Start Franchising - NPTimes.com
<READ MORE> - Cap on Pay for Nonprofits Dropped - SFGate.com
<READ MORE> - Charities' Own Hard Times - NCRegister.com
<READ MORE> - It's Charity - H'wood Style... Good Looks does not mean good Books - New York Post <READ MORE>
- Bracing for Lean Times Ahead - NYTimes.com <READ MORE>
- Pastors' Web Electioneering Attracts U.S. Reviews of Tax Exemptions - NYTimes.com <READ MORE>
- Phelps Starts His Own Foundation - WashingtonPost.com <READ MORE>
- Pastors Plan to Defy IRS Ban on Political Speech - LATimes.com <READ MORE>
- Illinois Nonprofit Hospital Battles to Protect Tax Exemption - Wall Street Journal <READ MORE>
- New Form for Reporting Foreign Bank and Financial Accounts <READ MORE>
ARTICLES
Fleecing the Sheep
There are so many fraudulent schemes within the church that an Investor Alert, Preying on the Faithful, was issued by the North American Securities Administrators Association and the Council of Better Business Bureaus. It states:
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Keep it in the family
"The number of church disputes ending up in court has recently increased dramatically. Contrary to the scriptural admonition to settle disputes within the church, civil courts are now full of cases involving churches."
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Civil Rights and Civil Wrongs
"A church may not discriminate on the basis of such characteristics as sex, but it can discriminate on the basis of religion. For example..."
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Regulations Issued by the IRS: Disclosure of exemption application and Informational returns
Exempt organizations are required to make their federal application for tax exemption (Forms 1023, 1024, etc.), and their federal informational returns (Forms 990, 990-EZ, etc.) available for inspection by anyone who requests to see them. However, in addition to this requirement, exempt organizations must...
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