How to Handle Nonprofit Volunteers with a Past History of Violence
Churches and religious ministries, probably better than any other type of institution in existence, understand that human beings are fallible. We make mistakes. We are…
Who is Responsible for Legal Documents Signed by a Clergyperson?
Among the legal threads holding our society together, the legal signature is the height of indicators of personal and organizational responsibility. Contracts that make entire…
Which Nonprofits Must File a Tax Return
There is a common misconception in the public at large that nonprofits in Arizona and elsewhere are not required to file a tax return with…
What is the Donor Substantiation Requirement for Nonprofit Organizations?
Donations are often considered the lifeblood for nonprofit organizations. Because donations are usually tax deductible for the donor, it’s not uncommon for people considering making…
Do Nonprofits Need to File Annual Reports in Arizona?
In Arizona, all corporations—including nonprofit corporations—are required to file Articles of Incorporation with the Arizona Corporation Commission to form the entity. But are nonprofit organizations…
Can Two Nonprofits Merge Together in Arizona?
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,…
Can a Nonprofit Organization Accept Donations Prior to Exemption?
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…
Five Steps Every Church or Ministry Should Take to Protect Their Employment Decisions From Government Intrusion
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…
How Churches Can Handle Personal Injury Risks
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…
How to Handle Church Property Issues
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…
Must You Report Donors on Schedule B of Form 990?
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…
Arizona Property Tax Exemption For Churches and Religious Nonprofits: How Does My Organization Get It and How Do We Keep It?
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…