1. Keeping Your CTA Legally
Compliant and Out of
Trouble
Eric C. Perkins, Esq.
Perkins Law, PLLC
www.ericperkinslaw.com

2. Maintain Corporate Status
State filings and fees
Keep public info up-to-date
Corporate minute book

3. Insurance
Take Advantage of USTA
Coverage (unless you can
find better terms elsewhere)
Don’t Forget D & O Coverage

4. IRS Filings
Form 990N – Less than $50,000 annual income
Form 990EZ – Less than (i) $200,000 annual
income and (ii) $500,000 in assets
Form 990 -- $200,000 or more in annual income
or $500,000 or more in assets
Automatic revocation – Three missed filings in a row

5. State Charitable Solicitation Compliance
State Registration Requirements
For multistate/unified registration filing forms and
requirements (DC, MD, VA, and WV accept):
www.multistatefiling.org
Professional Fundraising Counsel (including grant
writers): Registration requirements, employment vs.
independent contractor status, compensation issues.
Miscellaneous: Disclosure statement requirements,
charitable gaming regulation.

6. Conflict of Interest Issues
Have a Written Conflict of Interest Policy
Follow It Consistently
Why important?
• To minimize risk of IRS intermediate sanctions on “disqualified
persons” for “prohibited transactions”
• To promote transparency and good governance
• To reduce risk of public embarrassment (and donor confidence)

7. Public Disclosure Rules
Form 1023
IRS Determination Letter
Form 990s

8. Policies and Procedures
Conflict of Interest
Document Retention
Code of Conduct
Whistleblower
Expense Reimbursement
Social Media

9. Policies and Procedures
Volunteer Screening and
Reference Checks
Participant Waiver and
Release Forms