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Melanie M. Swift, MNMDirector of Nonprofit Services CharityNet USA Chris Romero Marketing Coordinator HBIF Meeting 12-09 CharityNet USA info@CharityNetUSA.com
• CharityNet USA: A “One-stop” resource center for nonprofit organizations and foundations nationwide!• Key Speaker: Melanie M. Swift, MNM
• Will the webinar slides be available for download? Yes• Will the webinar be recorded and available on-demand? Yes – Recorded Webinar Available At: • http://www.charitynetusa.com/webinararchive/in dex.php
I. Starting a Nonprofit OverviewII. Articles of IncorporationIII. BylawsIV. Board DevelopmentV. Conflicts of InterestVI. Tax Exemption
• Treat it like a business• Develop a Plan• What is my advantage?• What makes my organization unique?• How will I Sustain?• Know the Facts!
• Governing Document, aka Charter• Legally forms the corporation with the state• Identifies the organization’s purpose• Sets out the basic operating framework for the organization• Provides limits to organizational activities
• Operating constitution• Outlines more specific measures than does AOI• Details board procedures• Defines elections, term limits, quorums, etc.• Should be reviewed and revised regularly
• Guardians of the public trust – Built in protection, ensuring public purposes are being carried out. – An effective board makes it possible for the staff to focus upon day-to-day mission fulfillment.
• Legally and financially ensuring the conduct of the nonprofit organization• Defining the organization’s mission, goals, and objectives• Public accountability and creation of public value
• The Activities of a Board Include: • Mission Statement Development • Policymaking • Executive Director supervision • Committee appointment • Reputation Enhancement
• Additional Activities Include: • Manages the organizations funds • Assists in developing annual budget • Makes personal financial contributions • Assesses its own performance • Engages in long term strategic planning
• Board Members DO NOT: • Become involved in day to day operations of the organization • Hold owner’s equity in any organization assets • Receive compensation or salary for their Board duties
• Must have a minimum of 3 members on the Board of Directors• Must have a minimum of 51% that are independent• Should represent a cross-section of the community served.
In most casesboard memberscannot be heldpersonallyresponsible forlegal actionagainst theorganization.
• Policies developed to address situations in which an insider or a member of their family may benefit personally from a transaction with the organization.• Decisions involving conflicts may still be in the organization’s best interest.
• Require full disclosure of potential conflicts.• Requires arm’s-length negotiations.• Removes individual with conflict from participation in the decision and/or vote.
• Setup your 501c3• Develop Fundraising Plans• Start Building Awareness of your Organization• Begin Fundraising
• Do not pay federal corporate income tax.• In most cases, do not pay state corporate, franchise, excise, sales, and use taxes.• Can offer individual and corporate donors a tax deduction for their contribution.
• There are critical steps that must be taken when starting a nonprofit organization!• Identifying organizational needs, a strong board and avoiding conflicts of interest is key in starting a solid foundation!
• A nonprofit must prove that they are both organized & operated exclusively for allowable purposes.
• An organization must be operated exclusively for one or more of the following purposes: • Religious • Charitable • Scientific • Testing for public safety • Literary • Educational • Fostering amateur sports • Prevention of cruelty to children or animals
• Homeless Shelters • Clothing Ministries• Soup Kitchens • Prison Ministries• Churches • Foreign Assistance• Outreach Ministries • Art Schools/Centers• Private Schools • Youth Organizations• Daycares • Little Leagues• Museums • Low Income Housing• Community • Senior Housing Development • Orphanages Organizations
• 501(c)(3) organizations are subject to limitations on some specific activities, including: • Private benefit/inurement • Lobbying • Political Campaign Activity • Unrelated Business
• Selling goods or services to generate income• Not directly related to exempt purpose• Reported and taxed on 990-T• Certain exceptions apply• If UBIT becomes a substantial portion of revenue, your organization will no loner be considered exclusively charitable
• Steps to Grow Your Nonprofit: 1/25/2012 3pm EST• Fundraising Success: 02/01/2012 3pm EST• Nonprofit Marketing: 02/08/2012 3pm EST Register for upcoming events at:http://www.charitynetusa.com/webinar/index.php
• CharityNet Nonprofit Services • 501c3 Prep • Grant Writing • Strategic Planning • Website Development • Graphic Design • Marketing (Online & Offline) • Bookkeeping & Accounting • Small Business Services
Contact Us • Chris Romero: Chris@bizcentralusa.com • Melanie Swift: Melanie@bizcentralusa.com • Visit www.CharityNetUSA.com or Call 407-857-9002 www.twitter.com/charitynetusa Facebook Fan Page: CharityNet USA