The ability to accept tax-deductible donations is an important advantage of being a 501(c)(3) organization. Whether acknowledgements of those donations are required and what the acknowledgements should include depends on what and how much is donated.
Before raffling off a bourbon basket at their next gala, Ohio nonprofits should become familiar with the new rules for alcohol at charity events. Recently, Ohio lawmakers overhauled the requirements, dispensing with the cumbersome permit approval process and replacing it…
‘Tis the season for lively charitable fundraising events such as galas, dinners, and other creative gatherings. However, fundraising events, whether in-person or virtual, can also cause unintended headaches if tax compliance issues are overlooked.
Generally, in forty-one states and the District of Columbia, a tax-exempt organization that intends to solicit charitable contributions from the public is required to register. This requirement to register hinges upon a number of factors. States do allow some exemptions…
As nonprofit organizations gear up for their end-of-year giving campaigns, consider reminding your donors that several of the benefits of the Coronavirus Aid, Relief, and Economic Security (CARES) Act are in effect through the end of 2021. Most notable is…
As a general rule, a donation to a 501(c)(3) nonprofit charitable organization may be tax-deductible, while a gift to an individual is not tax-deductible. Donors and 501(c)(3) nonprofit organizations may not skirt this rule by passing payments from donors, through…
For many charitable institutions, accepting gifts subject to certain donor-imposed restrictions is a normal course of business. But what about those restrictions that have outlived their purpose or failed to evolve with the times? This is particularly common for gifts made…
Does your organization send emails to your mailing list asking recipients to register for your upcoming programs? Does it email invitations to fundraisers or requests for volunteers? If so, like most nonprofits, you are subject to certain notice and opt-out…
Corporate sponsors often provide much-needed funding to nonprofit organizations in return for recognition and other benefits. It is important that your organization be aware of the potential tax consequences of providing benefits to the sponsor that exceed the safe harbors…
Privacy Policy: The content of this website is provided as a general informational service to clients and friends of the Pro Bono Partnership. It should not be construed as, and does not constitute, legal advice on any specific matter, nor does this website or the content of this website create an attorney-client relationship. Please read our Terms of Use and Privacy Policy for further information.
PRO BONO PARTNERSHIP of OHIO and the PRO BONO PARTNERSHIP of OHIO Logo are registered service marks of Pro Bono Partnership, Inc.
Board member? View Board Materials ➞
Grow PBPO member? View Grow PBPO Materials ➞