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Recent Posts in Nonprofit Law Category

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 ...
Continue reading "Can I obtain a copy of a nonprofit corporation's IRS Form 990 from the Texas Secretary of State?" »

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 ...
Continue reading "What is an Exempt Operating Foundation?" »

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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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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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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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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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 ...
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Can a 501(c)(3) Organization Accept Donations from Canadians?

Answer: Yes. If your Canadian donors have U.S. income, they can generally claim any gifts to U.S. charities that would be allowed on a U.S. return. In general, Canadians can claim the eligible amount ...
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What's the Difference Between a Church and a Religious Organization?

Question: What’s the Difference Between a Church and a Religious Organization? Answer: Let’s first do what we can to define the terms and then address the question. As we all know the ...
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What is the Difference Between a 501(c) (3) and a 501 (c) (4) Organization?

Question: What is the Difference Between a 501(c) (3) and a 501 (c) (4) Organization? Answer: A 501(c)(3) organization is a nonprofit organization created for charitable, religious, educational, ...
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Why is a 501(h) election important to nonprofits engaged in lobbying?

Many nonprofits are under the impression that lobbying is forbidden or severely restricted, but that is not entirely the case. The fact is that nonprofits need to be very careful about blindly ...
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Can I form a Nonprofit LLC?

Question? Can I setup my Nonprofit as an LLC? Answer: Yes, but only under very limited circumstances would this be of benefit. In order to understand why, let’s break the one question into its ...
Continue reading "Can I form a Nonprofit LLC?" »

Top Ten Tips to Shorten the Tax-exempt Application Process

10. Provide the required information on the principal officers and board of directors. L ist the following information for the principal officers and board of directors: a) Names; b) Mailing ...
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Can my Organization Qualify for 501(c)(3) Tax-Exempt Status?

To be tax-exempt under section 501(c)(3) of the Internal Revenue Code, an organization must be organized and operated exclusively for exempt purposes set forth in section 501(c)(3), and none of its ...
Continue reading "Can my Organization Qualify for 501(c)(3) Tax-Exempt Status?" »
  • 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
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Dallas, TX 75206
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