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Legal Services

These documents are provided for general information only, and are not intended as a source of legal advice. Users are encouraged to seek the advice of an attorney.

Categories


General Background

  • A description of the legal services offered by the Insight Center.
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  • A description of the nonprofit legal framework, including sources of federal and California law and regulations.
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  • A description of the tax benefits to a charity of a bargain sale.
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Nonprofit Corporation Formation

  • A description of the responsibilities, duties, rights, and liabilities of the Board of Directors of a nonprofit corporation.
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  • A description of legal protections against personal liability of the Board of Directors of a nonprofit corporation.
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Model Incorporation and Tax Exemption Documents for California Non-Profits
Step-by-step instructions for forming a California non-profit public benefit corporation. Example documents include: articles, bylaws, agenda and minutes for first board meeting, and IRS tax exemption forms with instructions. (updated, 2008).

  • Chapter 1 - Forming a CA Non-Profit, PDF,
    76KB
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  • Chapter 2 - Articles of Incorporation, PDF,
    18KB
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  • Chapter 3 - CA Summary of Membership Rights, PDF, 23KB
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  • Chapter 4 - CA Model Membership By-Laws, PDF, 113KB
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  • Chapter 5 - CA Model Non-Membership By-Laws, PDF, 80KB
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  • Chapter 6 - CA First Board Meeting Agenda and Minutes, PDF, 32KB
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  • Chapter 7 - Sample IRS Form 1023 Application for Recognition of Tax Exempt Status, PDF, 2,085KB
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  • Chapter 8 - Sample California Franchise Tax Board Forms 3500A and 3500, PDF, 76KB
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Governance of Nonprofit Organizations

  • Public Charity Status Simplified (a little)
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  • A description of the documents to review in ascertaining whether a nonprofit corporation has complied with its legal and operational requirements.
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  • New Reporting Requirements for Tax-Exempt Organizations. (updated on 4/22/08)
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  • The California Non-Profit Integrity Act
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  • Lobbying By Section 501(c)(3) Organizations: Legal Issues- A description of the federal income tax law restrictions on lobbying activity by charities, with additional information on grant rules and federal and California lobbying disclosure laws. Also included is a list of resource material on lobbying and political activity by charities. (Additional Link)
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  • Political Activity By Section 501(C)(3) Organizations: Federal Income Tax Law Restrictions - A description of the federal income tax law restrictions on political activity by charities.
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  • An analysis of the tax consequences of incentive payments made to families participating in financial literacy training and Individual Development Account programs.
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Nonprofit Corporation Legal Structure Alternatives

  • Tax- Exempt Status for Organizations Participating in Low Income Housing Tax Credit Limited Partnerships
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  • Limited Liability Companies as Worker Cooperatives
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  • Exemption Comparison Chart; a comparison of 501 (c) (3), 501 (c) (4), and 501 (c) (6) exemptions.
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  • Limited Liability Companies as Tax-Exempt Organizations.
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  • A description of the different legal forms for joining two nonprofit corporations.
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  • A description of the advantages and disadvantages to a nonprofit corporation of forming a for-profit subsidiary to carry out a business venture.
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  • A description of the subsidiary formation process.
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Sample Management & Administrative Service Agreement

  • Management And Administrative Services Agreement-An example of an agreement between two corporations - parent and subsidiary - for the provision of management and administrative services.
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Sample Collaboration Agreements

  • An example of a collaboration agreement among several nonprofit corporations to carry out a funded project in which one corporation serves as the lead agency.
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  • An example of a collaboration agreement among nonprofit corporations to engage in joint advocacy and fundraising.
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Fiscal Sponsorship

  • Fiscal Sponsorship
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  • An example of a fiscal sponsor agreement with an unincorporated group.
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  • An example of a fiscal sponsor agreement with a nonprofit corporation not yet tax exempt.
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Sample Memoranda of Understanding

  • An example of a memorandum of understanding between two nonprofit organizations to carry out joint training and technical assistance.
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Sample Employment Agreement

  • Employment Agreement- An example of an employment agreement with a President/Executive Director of a nonprofit corporation.
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Sample Participant Release Form

  • JFHC Carpentry Skills Training Program Participation Form Express Assumption Of Risk And Liability Release Agreement- An example of an assumption of risk and liability release agreement with a participant in a skills training program.
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Fee for Service Activities for Legal Service Programs

  • Fee-For-Service Activity: Tax Law And Other Considerations For Legal Services Programs- A description of tax law and other considerations for legal services programs engaged in fee-for-service activities.
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Intellectual Property

  • Trademarks for Nonprofits.
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