All Posts By

Erik Stanley

Can Two Nonprofits Merge Together in Arizona?

Can Two Nonprofits Merge Together in Arizona?

By | Nonprofit

The concept of a merger is familiar in the for-profit sector: two corporations join together to become one corporation. The driver in this case is, as the name would suggest, profit. There is more to be gained for the corporations and their shareholders if the two officially join forces. But why might two non-profit organizations want to join forces so intimately—and is it even possible in Arizona? Read More

Can a Nonprofit Organization Accept Donations Prior to Exemption?

Can a Nonprofit Organization Accept Donations Prior to Exemption?

By | Nonprofit

It’s fairly common for a nonprofit organization to want to seek funding prior to applying for tax exemption. After all, the most logical order of operations would seem to be making sure the organization can manage some early success before bothering with administrative taxes. Yet there is a catch: nonprofits have a hard time attracting that funding before they are granted their 501(c)(3) status. Read More

Five Steps Every Church or Ministry Should Take to Protect Their Employment Decisions From Government Intrusion

By | Church

President Ronald Reagan’s director of personnel is quoted as saying, “Personnel is policy.” It’s a pithy way of describing the truism that the people who work for an organization shape and mold the organization. They portray it to the outside world and embody the beliefs and values of the organization. In many ways, the people who work for an organization make it what it is and also have the power to change it within their scope of authority in the organization. Read More

How Churches Can Handle Personal Injury Risks

How Churches Can Handle Personal Injury Risks

By | Church

In focusing on the spiritual side of life, churches can, at times, lose sight of the more physical issues that can arise at church. And this—coupled with a healthy dose of the very normal tendency to hope for the best and ignore the worst—can lead some church leaders to forget to take precautions against the real possibility of personal injury claims. Read More

Mitigating the Risk of Church Property Disputes

How to Handle Church Property Issues

By | Church, Nonprofit

The particular manners in which church property disputes arise are as numerous as the lilies of the field. But those that are peculiar to churches (as opposed to the more standard types of property dispute, such as issues that arise concerning payment of property tax, or even in such an ordinary circumstances as the selling or leasing of land) do tend to cluster into some more-common patterns. Read More

Must You Report Donors on Schedule B of Form 990?

Must You Report Donors on Schedule B of Form 990?

By | Nonprofit

For some time, Internal Revenue Service Form 990, “Return of Organization Exempt From Income Tax” legally required every tax-exempt organization—alongside nonexempt charitable trusts and section 527 political organizations—to report to the IRS the names and addresses of any contributors who over the course of a given year made gifts to that organization in the amount of $5000 or more. Recently, however, the IRS made clear that it intended to do away with this requirement only as it relates to 501(c)(4) tax-exempt organizations.  And now it has done exactly this in an issuance of final regulations that went into effect on May 28, 2020. Read More

Arizona Property Tax Exemption For Churches and Religious Nonprofits: How Does My Organization Get It and How Do We Keep It?

Arizona Property Tax Exemption For Churches and Religious Nonprofits: How Does My Organization Get It and How Do We Keep It?

By | Church

The Arizona Constitution permits taxation of all real estate, improvements to real estate, and, for that matter, all personal property—with certain exemptions determined both within the Constitution itself and in the Arizona Revised Statutes. Among the latter exemptions, as you may have already guessed, is an exemption for churches and religious organizations. But it isn’t just as simple as any property the church owns being exempted from property tax. Read More

Who’s in Charge Here?: Nonprofit Boards and Executive Committees

Who’s in Charge Here?: Nonprofit Boards and Executive Committees

By | Nonprofit

It’s not uncommon for the board of a nonprofit to empower an executive committee to act on the board’s behalf during times when the board is out of session. Especially when the full board cannot be convened expeditiously, boards may find an executive committee to be an attractive alternative. On the other hand, some boards form an executive committee because they simply perceive that other nonprofits have one. Read More