• At Our Firm, We Enjoy What We Do!

    Making a difference and helping others is what we do. Learn more about our firm!

    Meet the Attorneys
  • Do I Need an Attorney for a Nonprofit?

    You will encounter many complexities when starting a nonprofit, and may need legal help.

    Why Hire an Attorney?
  • Start Your Business Off Right

    It is crucial that your nonprofit be setup correctly to avoid problems and ensure your success.

    Find Out What Needs to Be Done
  • We Can't Wait to Hear
    From You!

    Have a question about nonprofit law? Contact us today for a free consultation.

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Blog

The world may be full of problems, but Americans are donating billions to charity to help.

In a world of almost non-stop negative news and reports of violence it’s hard to imagine the world is headed in the right direction. But, don’t believe everything you see on the news. ...
Continue reading "The world may be full of problems, but Americans are donating billions to charity to help." »

Can I obtain a copy of a nonprofit corporation's IRS Form 990 from the Texas Secretary of State?

No. Although you must file IRS Form 990 with the Internal Revenue Service (IRS) annually, nonprofit corporations are generally not required to file Form 990 with the Texas attorney general or the ...
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Our Nonprofit Changed our name. How do we notify the IRS?

An exempt organization that has changed its name must report the change on its next annual return (Form 990 or 990-EZ). An organization that does not file an annual return (for example, an ...
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What is an Exempt Operating Foundation?

A private operating foundation is not subject to the tax on net investment income if it is an exempt operating foundation. In addition, private foundations may make grants to exempt operating ...
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What are Private Foundation Excise Taxes?

There is an excise tax on the next investment income of most domestic private foundations. This tax must be reported on Form 990-PF, Return of Private Foundation, and must be paid annually at the time ...
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Can our Nonprofit have Members?

Yes, in accordance with Section 22.151 of the Texas Business Organizations Code (TOB), a nonprofit corporation may have one or more classes of members or it may have no members at all. If the ...
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What if a provision in our bylaws is inconsistent with our Certificate of Formation?

Section 22.103 of the Texas Business Organizations Code (TBOC) controls. Sec. 22.103 provides that a provision of a certificate of formation of a corporation that is inconsistent with a bylaw controls ...
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Are we required to file IRS Form 990 if we haven't been approved yet by the IRS?

An organization that claims tax-exempt status under section 501(a), but has not yet received an IRS letter recognizing exempt status, is generally required to file an annual exempt organization ...
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Can our Board of Directors just change the bylaws without the members Voting on it?

That depends. There are several situations where that is entirely permissible. Section 22.102 of the Texas Business Organizations Code (TBOC) controls Section 22.012 provides that: (a) The initial ...
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Can a private foundation own all or part of a family business?

The IRS established rules against excess business holdings intended to keep private foundations from owning a significant stake in a family business. Breaking those rules can have serious consequences ...
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Staffing your Foundation Team

I just setup a private family foundation. Can I hire a staff to run it? The answer often turns on the size of the foundation assets and its total annual charitable budget. The real question is how ...
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Can a Texas for-profit entity merge with a Texas nonprofit corporation?

Yes, this is possible. However, the reverse is not true. Section 10.108 of the Business Organizations Code (BOC) prohibits a Texas nonprofit corporation may not convert to a for-profit entity. If your ...
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Can I or members of my family be employed by my foundation?

Generally speaking, yes. Appointing children or other family members as officers or directors is common. This practice makes it possible for your to perpetuate a philanthropic culture within your ...
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Our company wants to make a donation to charity, what kind of deduction can we claim?

In answering our question, we need to know who the intended recipient is and how much the company is proposing to contribute. Both are vital to determine whether a company can receive a charitable ...
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I am not a U.S. Citizen, can I start a Texas nonprofit corporation?

The organizer or organizers of the nonprofit corporation must execute, acknowledge and file the certificate of formation. Under the Texas Business Organizations Code (TBOC), only one organizer is ...
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What You Can do if Your IRS Form 990 is Filed Late

We have not filed our IRS Form 990 and its going to be late. What can we do? All three returns — Form 990, Form 990-EZ and Form 990— are due by the 15th day of the 5th month after your ...
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I am an H-1B visa holder. Can I start a nonprofit while still working for my employer?

For a seemingly simple question, the answer can be quite complex. The short answer is, it depends. I am not an immigration lawyer, but I am quite familiar with nonprofits. Current immigration ...
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Can Volunteers take a charitable deduction for donating their time?

Let's assume you volunteer 6 hours a week in the office of a qualified organization. The receptionist is paid $10 an hour for the same work. It only makes sense that the value of your time is at ...
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I am a Church Deacon. What can I deduct?

You can deduct as a charitable contribution any unreimbursed expenses you have while in a permanent diaconate program established by your church. These expen­ses include the cost of vestments, ...
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What are the rules on charitable deductions for the Ball?

If you pay a qualified organization more than fair market value for the right to attend a charity ball, banquet, show, sporting event, or other benefit event, you can deduct only the amount that is ...
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Can I make a donation to an Israeli Charity and receive a deduction?

Yes, but with some conditions. Under the U.S.­Israel income tax treaty, a contribution to an Israeli charitable organization is deductible if and to the extent the contribution would have been ...
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Can a person take a tax deduction for donating space in a building to a charity?

Generally, you cannot deduct a charitable contribution of less than your entire interest in property. A contribution of the right to use property is a contribution of less than your entire interest in ...
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Do I need to incorporate or file with the IRS to accept donations?

First, it's helpful to understand that Texas law provides for unincorporated nonprofit associations. Texas law concerning unincorporated nonprofit associations is codified as chapter 252 of the ...
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A Primer of Private Foundations

Every organization that qualifies for tax exemption as an organization described in section 501(c)(3) is a private foundation unless it falls into one of the categories specifically excluded from the ...
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What is a Group Exemption Letter?

Answer: The IRS sometimes recognizes a group of organizations as tax-exempt if they are affiliated with a central organization. This avoids the need for each of the organizations to apply for ...
Continue reading "What is a Group Exemption Letter?" »
  • At Our Firm, We Enjoy What We Do!

    Making a difference and helping others is what we do. Learn more about our firm!

    Meet the Attorneys
  • Do I Need an Attorney for a Nonprofit?

    You will encounter many complexities when starting a nonprofit, and may need legal help.

    Why Hire an Attorney?
  • Start Your Business Off Right

    It is crucial that your nonprofit be setup correctly to avoid problems and ensure your success.

    Find Out What Needs to Be Done
  • We Can't Wait to Hear
    From You!

    Have a question about nonprofit law? Contact us today for a free consultation.

    Get in Touch Now

Start Making a Difference Today

No matter what your nonprofit legal needs are, our team at Perliski Law Group is here to help.

Perliski Law Group - Dallas Nonprofit Attorney
Located at 8150 N. Central Expressway, Suite 1675
Dallas, TX 75206
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Phone: (214) 865-7542
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