Nonprofit-Specific Legal Information
Assembled by Carter McNamara, MBA, PhDBusinesses requiring legal advice should contact an attorney.
NOTE: The vast majority of U.S. laws apply equally to nonprofit and for-profit organizations. Therefore, nonprofit personnel should also review information in the overall topic Legal Information (U.S. Law).
Sections of This Topic Include:
Articles of IncorporationCorporate Bylaws
Registration to Solicit Funds
Tax-Related Laws Regarding Nonprofits
Legal Advice for Board Members
Regulations About Lobbying
Assessing the Nonprofit's Legal-Related
Activities
General Resources
Articles of Incorporation
(or other charter document, eg, Articles of Association, etc.)
The articles of incorporation (or other forms of description, such as charters, constitutions, articles of association, etc.) are established when the organization files for incorporation with the appropriate state agency. This governing document specifies the legal description of an organization, including, for example, its name, the purpose or mission of the organization, place of business, primary officers, etc. A board of directors gets its authority from the articles. SeeArticles of Incorporation
Corporate Bylaws
Bylaws represent how the board of directors chooses to organize itself, carry out its operations and organize management of the corporation. Not all states require bylaws (so they may not always be interpreted as legal documents, as such), yet bylaws are often highly recommended for the board in order for member to be clear and consistent in their roles.Corporate Bylaws
Registration to Solicit Funds
Some states and cities require registration to solicit funds in their locale. Contact your local Secretary of State, Secretary of Commerce, Attorney General's office, etc., to determine requirements in your state and city. Also seeRegistration of Fundraising Activities
Tax-Related Laws Regarding Nonprofits
See the following topics in Nonprofit Business Taxes, including, for example:Do I Need Help to Get Started?
Importance of Good Record Keeping
Getting Tax-Exempt Status
Federal, State, Sales, Payroll Taxes, etc.
Preparing and Filing Form 990s (including about public disclosure)
Donations and Taxes
Unrelated Business Income Taxes (UBIT)
Lobbying and Taxes
Special Topic -- When Hiring, Need Independent Contractor or Employee?
Legal Advice for Board Members
For basic guidelines to help ensure your board is minimizing chances of a lawsuit, see Legal Considerations for Board MembersRegulations About Lobbying
Lobbying and TaxesAssessing the Nonprofit's Legal Activities
To conduct a general audit of legal-related matters in your organization, see Legal Indicators.General Resources
International Center for Nonprofit LawNonprofit FAQ on many types of regulations
International Center for Nonprofit Law
Nolo Press self-help law center provides extensive information in a wide range of areas, e.g., about small businesses, will and estate planning, tax problems, patents and copyrights, and employment.
Additional links
NPO Regulations: A GlossaryOnline Compendium of Federal and State Regulations for U.S. Nonprofit Organizations
Other NPO Regulation Resources
Online Compendium of NPO Regulations
Minnesota Council of Nonprofits' "Principles and Practices", section on public accountability
For the Category of Legal:
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Basics and General Information
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Employment Laws
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Intellectual Property
The following books are recommended because of their highly practical nature and often because they include a wide range of information about this Library topic. To get more information about each book, just hover your cursor over the image of the book. A "bubble" of information will be displayed. You can click on the title of the book in that bubble to get more information, too.
