the website of  Lisa Nachmias Davis Attorney at Law

Links to other HELP on this site:   * 10 steps to form a nonprofit 501(c)(3) corporation in CT   * Compliance list for CT 501(c)(3)s   * Excess Benefit rules, with checklist   * User-friendly version, with checklist   * Guide to indemnification and liability issues   * Know Your Fractions:  The Public Support Test

NONPROFIT LAW LINKS PAGE
Sites and resources of interest (updated 2/4/2010)

This page is provided as a resource to the general public and to nonprofit organizations, especially Connecticut organizations.  It is intended to be concise and easy to use, rather than comprehensive.  Please help me keep it useful by reporting any bad links and suggesting additions:  email to davis@sharinglaw.net.

• IRS (general website), IRS Forms and Publications (download -- you can fill in, save, and print, or just fill-in and print.)  Very useful:  IRS "Information for Tax Exempt Organizations" page.  See also the IRS' useful "Life Cycle of a Public Charity."  Lots of other useful and user-friendly information on searchable site.
  
• Apply for a tax identification number (Form SS-4) ONLINE or by fax or phone
• The rules you live by:  the Tax Code (Title 26 of the US Code from Findlaw) (or official Title 26), including Exempt Organizations subchapter.  Pay special attention to Sections 170, 501, 509, and 4958.  Remember to check the official version to make sure it's current -- you have to fill in a search form with a particular section number.  CHECK THE TEXT OF THE PENSION PROTECTION ACT (PDF) FOR MANY CHANGES EFF. 1/1/2007.
  
• Tax regulations.  This is where you find the "fine print" on gift acknowledgments.
• Technical research stuff:  Internal Revenue Manual (exempt orgs. -- scroll down to 7.20 and following.), IRBs, Letter Rulings, Continuing Professional Education Materials (discontinued since 2004, but still a good source of information) to find out what IRS Exempt Orgs. is thinking; much more in the  Electronic Reading Room
  
• Legalbitstream and UncleFed.com - tax information, searchable tax databases for professional research.  Warning:  the search tool isn't very helpful if you know where you're going; the scope may be pretty recent.
  
• Online Compendium of NPO Regulations (ambitious site that is still a work in progress)
  
• U.S. Department of Treasury Anti-Terrorist Financing Guidelines (PDF):  Voluntary Best Practices for U.S. Based Charities (making grants overseas) (October 2006, 3rd or 4th revision)  The Treasury says:  "If a U.S.-based charity follows these guidelines, and commits resources to implement them effectively, there will be a corresponding reduction in the likelihood of a blocking order against any such charity or donors who contribute to such charity in good faith, absent knowledge or intent to provide financing or support to terrorist organizations." 
• Office of Foreign Assets Control list of "specially designated nationals" and "blocked persons" - potential terorists or those who aid them, at least in the eyes of the government.
• Connecticut Department of Revenue Services - forms and tax information may be downloaded; Connecticut tax regulations are also now online
• FORMS:  Secretary of the State of Connecticut  - downloadable nonstock corporate forms
• CHECK STATUS:  Secretary of the State Corporation Information Search (consider "business" as including nonprofit organizations)  you can check whether an organization is incorporated and when, filing history etc.
  
• ONLINE FILING:  Secretary of the State of Connecticut - you can file annual reports etc. online! (create a login and password first)
  
• Connecticut Attorney General's Office charities page, Public Charities Unit page - download charitable solicitation forms
  
• Connecticut Revised Nonstock Corporation Act (current through 12/31/2008)
  
• Chapter 598, Conn. General Statutes - religious corporations and societies (current through 12/31/2008)
• Connecticut Charitable Solicitation Act (current through 12/31/2008), amended by Public Act 09-102
  
• Uniform Prudent Management of Institutional Funds Act (current through 12/31/2008). This statute effectively replaces the Uniform Management of Institutional Funds Act, repealed by Public Act 08-06., eff. 4/08.
• Public Act 09-03 (including amendments to filing fees):  EXCERPTS or ENTIRE ACT
  
• National Association of State Charity Officials (links to officals in every state; unified registration statement for on-line solicitation)
• Public Disclosure regulation site (good summary of requirements created by Eric Mercer)

• Charitableregistry.com - a commercial site that offers flat-fee charitable solicitation registration in all states that require registration
• Center for Lobbying in the Public Interest (clpi.org) -AND Alliance for Justice, both great sources of information on the limits of lobbying for nonprofits.  See the CLPI recent letter from the IRS about grants to organizations that lobby.
  
• Council on Foundations - primarily a resource for grant-making foundations
• The Nonprofit FAQ -- series of articles on issues affecting nonprofits hosted by The Internet Nonprofit Center
• The Nonprofit "Genie" - FAQs, links, reviews; includes information on Form 990, FISCAL SPONSORSHIP, D&O insurance, and more.  Searchable site.
• Nonprofit Resouces Center - links to internet and legal resources
• Nonprofit Online News - miscellaneous compilation of online news stories relevant to nonprofits by The Gilbert Center.
  
• Pro Bono Partnership Internet Links for Nonprofits - A host of links to governmental and private sources divided by topic.
  

• Free help with incorporation/tax exemption and related issues if unable to pay:  write to the Yale Law School Nonprofit Organization Law Clinic.
• The Pro Bono Partnership offers general free legal help in NJ, NY and CT to "(i) nonprofit, community-service organizations whose primary purpose is to operate ongoing programs or activities that benefit low-income communities or that otherwise serve the public interest and are (ii) unable to pay for legal services without significant impairment of program resources."  You can also subscribe to a useful newsletter.
• Contact the Connecticut Bar Association "Law Works for People" Program if looking for free legal help and unable to pay.  The Association's number is 860-223-4400. 
• Community Accounting Aid & Services, Inc. (CAAS) - pro bono arm of the Connecticut Society of Certified Public Accountants, CAAS will provide accounting assistance to qualified nonprofits ($100,000 annual income is the ceiling)
  
• Connecticut Association of Nonprofits

• The Connecticut Council for Philanthrophy (formerly the Coordinating Council for Foundations) -- Connecticut’s regional association of more than 90 grantmakers.  The site includes a downloadable version of the "common form" grant application which is accepted by many Connecticut grantmakers.  The Council also sells "Guide to Connecticut Grantmakers, 1999" and other publications.
• Nonprofit & Philanthropic Resource Center ("NPRC") of The New Haven Free Public Library - a Cooperating Collection of the Foundation Center, with access to its database, FC SEARCH.  E-mail to nprc@nhfpl.org or call Carol Brown at 203/946-7431 to get on the mailing list. 
  
• Hartford Foundation for Public Giving  WARNING:  one of those sneaky URLS that won't let you go "back" and leave the site.
• Community Foundation for Greater New Britain
  
• Community Foundation for Greater New Haven
• Listing of Connecticut chapters of United Way
• The Foundation Center - major source of information for grantseekers; includes "foundation lookup" search tool, links to common grant application forms, etc.
• Michigan State Library - information on grants; links to many other sites and resources.
• Foundations Online - A Directory of Charitable Grantmakers - This site lists grantmaking foundations, and it is possible to access foundation grant guidelines, application instructions, and deadlines.

• IRS Exempt Organizations Search (IRS searchable version of Publication 78 - much improved)
• Guidestar - provides information from Form 990 - you have to "register" but it is free
  
• Secretary of the State Corporation Information Search
  
• Better Business Bureau Wise Giving Alliance site -- Give.org - reports on nationally soliciting charities and rates them on compliance with voluntary "standards for charity accountability."
  

 

Note:  an exempt organization can call the IRS Cincinnati office at 877-829-5500 with its name and EIN, and the IRS will check its database and prepare a new letter and fax it to the organization on the same day, with hard copy to follow by mail.

• CharityChannel.com - sign up for a wide array of listserv discussion group
• To subscribe to the Pro Bono Partnership e-newsletter, call 973-273-0600 or register online.
• Subscribe to IRS Exempt Organizations Updates
  

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Lisa Nachmias Davis
Davis O'Sullivan & Priest LLC
Attorneys at Law
129 Church Street, Suite 805
New Haven, CT 06510
Phone: 203-776-4400
Fax: 203-774-1060
email:  davis@sharinglaw.net