When is a Fiscal Sponsorship a “Mere Conduit”?
Most nonprofits are familiar with the fiscal sponsorship. Under these arrangements, a U.S. charity receives funds from a donor as a tax-deductible contribution on behalf of a non-exempt entity and then...
View ArticleEnding with Grace: Tips for New York Nonprofit Dissolution
Nonprofits decide to dissolve for various reasons – perhaps the mission is accomplished or no longer makes sense, or the organization has decided to pursue a different strategy or form. When a...
View ArticleFaster but Tougher – IRS Review Focuses on Private Benefit and Commerciality
The Exempt Organizations division of the IRS is functioning again judging from the considerable improvement we’ve been seeing in the time it takes to respond to applications. But while the substantial...
View ArticleAG Provides Guidance for Conflict of Interest Policy Requirements under NPRA
The New York State Attorney General’s office recently issued a Guidance Document to assist nonprofits in complying with the new conflict of interest and related party provisions of the Nonprofit...
View ArticleTips for Whistleblower Policy Compliance in New York
The New York State Attorney General’s Charities Bureau recently issued a Guidance Document to assist nonprofits in complying with the new whistleblower policy requirements in the Nonprofit...
View ArticleWho’s Your Daddy? Obtaining a Group Exemption as a Parent Organization
As my colleague Allen Bromberger pointed out in a recent post, the IRS processing time for granting tax exempt status is considerably shorter now than in recent years. But the story is different for...
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Getting to Know My Fellow B Corps
This past fall, I attended the “Champions Retreat” hosted by B Lab, a non-profit that promotes using business as a force for good. B Lab offers a rigorous certification process that provide...
View ArticleGood News for New York Religious Communities – A Legal Home for Hindus, Sikhs...
The New York Religious Corporations law has seen two recent significant changes– one through an amendment to the law signed by Governor Cuomo in November 2015 and one by the Attorney General guidance...
View ArticleNew York Court Upholds Governor Cuomo’s Arbitrary Restrictions on Executive...
In January 2012, Governor Cuomo issued Executive Order #38 (“EO #38”) (9 NYCRR 8.38) which limited compensation and administrative expenses at state-funded non-profit organizations. Undoubtedly, this...
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Are You Protected? Five Points to Include in Every Technology Agreement
More and more, nonprofits are relying on third-party vendors that offer technology solutions which provide a range of services and operational support, such as donor outreach and management web...
View ArticleMoving Out Of New York
With the New Year comes new beginnings. I’ve noticed one such new beginning recurring regularly in the New York nonprofit community. I call it “Moving Out of New York.” It happens elsewhere too of...
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Form 990-PF Filers Beware! The Tricky Double Negative of Part VII-B
Paying compensation to directors of tax exempt private foundations can be a delicate matter, especially for relatively modest family foundations. Most foundation managers are aware that such...
View ArticleHelp Ensure Confidentiality of Donor Information – Submit Your Comments to...
Perlman & Perlman understands that the donor information disclosed on Form 990 Schedule B is a valuable, sensitive asset of our charity clients. That is why we’ve vigorously opposed the disturbing...
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Restricted Funds – Administrative Expenses are Sometimes Permissible
Many of my clients receive much of their funding in the form of restricted gifts designated for specific purposes or programs. I find that many of them unnecessarily pay for the administration of...
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Feeling “Under the Weather” Today? It’s Time to Review Your Sick Leave...
As you may have heard, the New York City Department of Consumer Affairs has been actively enforcing New York City’s Earned Sick Time Act (“ESTA”) and issuing hefty monetary penalties to covered...
View ArticleIt’s 2016 – Do You Know Where Your Data Is?
Do you recall the old television public announcement that posed the question: “It’s 10 o’clock, do you know where your children are?” The announcement was not really an admonishment, but rather a...
View ArticleDoes your absenteeism policy discriminate against the disabled? If so, it’s...
The NYC Commission of Human Rights (NYCCHR) has been aggressively pursuing claims of disability discrimination on behalf of complainants and recovering monetary penalties and fines from employers who...
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Political Activity and Nonprofits – 501(c)(3)s Beware!
As November approaches, more and more people will get involved in the political process. They will comment on Facebook, knock on doors, help register voters, or donate money to their preferred...
View ArticleThe U.S. Department of Labor’s Final Overtime Pay Rule Takes Effect on...
The U.S. Department of Labor (“DOL”) announced its final overtime pay rule under the federal Fair Labor Standards Act (FLSA), which will take effect on December 1, 2016. Here are the key provisions...
View ArticleHow Much $ Can Your Business Save By Training Managers & Employees on...
$3.5 million, to be exact. Last year, a federal court for the District of Puerto Rico vacated a jury’s $3.5 million punitive damages award against an employer in a retaliatory harassment jury trial...
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