Tax Exempt/Nonprofit

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Consultation (10) Contracts (6) Corporate Formation (2) Corporate Governance (1) Due Diligence (1) Employment/Labor (5) Finance/Fundraising (2) Intellectual Property (3) Nonprofit Formation (1) Nonprofit Governance (4) Tax (2) Tax Exempt/Nonprofit (6)

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Camp Blue Skies

Guidance on Cancelling Registration to Solicit Donations

Summary:

Help a nonprofit that offers camps to adults with developmental disabilities by providing guidance on canceling their registration to solicit donations in Ohio.

Referred by:

Jurisdictions: Ohio
About the Organization: Camp Blue Skies offers camps to adults with development disabilities, enhancing their lives through recreation, socialization and life skills education.
Legal Entity Type: Nonprofit/Charity
SDG(s):Good Health and Well Being, Reduced Inequalities
Legal Issue(s):

Camp Blue Skies operated camps in Ohio for approximately three years, but eventually decided that it was too difficult geographically to maintain (most staff members live in NC). At the time, the Camp Blue Skies team registered to solicit donations in Ohio. However, they have not operated or sought donations in the state since 2016. It has become burdensome to comply with annual reporting requirements, and they would like to withdraw/cancel their license/registration. The Camp Blue Skies team is now seeking guidance on how to cancel their registration, and whether there are any implications they should consider when doing so. Additionally, if possible, they would appreciate assistance throughout the process if/when needed.

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The Felix Organization

Consultation on Establishing a Planning Giving Program

Summary:

Assist a nonprofit enriching the lives of children living in foster care by providing a consultation on setting up a planned giving program.

Referred by:

Jurisdictions: U.S. (NY/CA)
About the Organization: The Felix Organization  was founded in 2006 by Rock ’n Roll Hall of Famer, Darryl “DMC” McDaniels and Emmy Award-winning casting director, Sheila Jaffe to enrich the lives of children growing up in the foster care system. Their programming includes overnight camps designed to meet the unique needs of the children, as well as year-round offerings in NY to help the children achieve their dreams.
Legal Entity Type: Nonprofit/Charity
SDG(s):Good Health and Well Being, Partnerships to achieve the Goals, Reduced Inequalities, Sustainable Cities and Communities
Legal Issue(s):

The Felix Organization would like to set up a planned giving program. They are seeking a comprehensive consultation to better understand: (i) what options are available to donors and if some are recommended over others; and (ii) what steps the Felix Organization team needs to put in place to accept/solicit donations. Most donors will be from NY/Tri-State Area and California. However, the Felix Organization plans to promote planned giving to a wider network down the road.

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Haitian Education & Leadership Program

Assistance with Nonprofit Merger

Summary:

Assist a nonprofit serving Haitian students by supporting the organization through a merger.

Referred by:

Jurisdictions: U.S.
About the Organization: Haitian Education & Leadership Program (HELP) is a nonprofit working to create, through merit and needs based scholarships, a community of young professionals and leaders who will promote a more just society in Haiti. In addition to paying students’ college tuition, HELP provides a wide array of programs/services that are typically not offered at higher education institutions in Haiti. These include, without limitation, dormitory housing, academic advising and personal counseling, access to a computer lab and library, a Citizenship & Leadership curriculum, and a Career Services program with internship and job placement services at local institutions.
Legal Entity Type: Nonprofit/Charity
SDG(s):Peace, Justice, and Strong Institutions, Quality Education, Reduced Inequalities
Legal Issue(s):

Over two years ago, Quisqueya University, a top private Haitian university, approached HELP and opened discussions for a potential merger. Seventy percent of HELP students already attend the school. But, through the merger, HELP would be able to expand their programs/offerings, including their Career Services program, to all students enrolled at Quisqueya University, where the enrollment for the 21/22 school year was over 2,000. HELP’s goal for an eventual merger is to create Haiti’s first liberal arts and sciences university in Haiti. The project has attracted the interest of the Kellogg Foundation and Bard College, among others. Despite having slowed considerably in recent months, due diligence document-sharing and conversations continue. HELP used grant money to pay attorneys for the due diligence process. However, the grant ended in July 2022 and can no longer be used to pay for legal fees. Given the importance of their mission and financial circumstances, the HELP team is seeking pro bono support to assist with the merger.

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Adumu Impact

Establish 501c3

Summary:

Assist a charity restoring land rights to the Maasai people establish a 501c3.

Referred by:

Jurisdictions: U.S. (CA)
About the Organization: Adumu Impact is a charitable organization established to restore land, rights, culture, and economic self-determination to the Indigenous Maasai and other host communities through equitable ecotourism, regional tourism reform, and community wildlife conservation.
Legal Entity Type: Nonprofit/Charity
SDG(s):Climate Action, End Poverty, Life on Land (sustainability of ecosystems), Partnerships to achieve the Goals, Reduced Inequalities
Legal Issue(s):

Adumu Impact is a public charity registered in CA. They are currently under fiscal sponsorship, but would like to apply for their own 501c3 status. They are seeking assistance completing and filing the IRS documents and would appreciate help with board formation and bylaw review.

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Brain Expansions Scholastic Training, Inc.

Advise Nonprofit on Impact of Selling Products (implications re: UBIT and nonprofit status)

Summary:

Assist a nonprofit preparing students from disadvantaged backgrounds for careers in the medical field by advising on implications of selling products.

Referred by:

Jurisdictions: U.S.
About the Organization: B.E.S.T. prepares students, mainly from under-represented and disadvantaged communities, for careers in the medical field to help address the national shortage of diverse healthcare professionals. Their Medical Pathway Programs provide hands-on medical instruction, mentoring, school and career guidance, as well as social safety nets for students who often face additional challenges in their lives.
Legal Entity Type: Nonprofit/Charity
SDG(s):Decent Work and Economic Growth, Good Health and Well Being, Partnerships to achieve the Goals, Reduced Inequalities
Legal Issue(s):

The B.E.S.T team has developed supplemental instructional programming to accompany their educational offerings. These products will be sold separately. The B.E.S.T team is seeking guidance on whether this revenue might be subject to UBIT or otherwise impact their nonprofit status. If so, they would also appreciate general advice on whether forming a hybrid entity is appropriate.

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Taproot Earth

Consultation on Charitable Status “Tipping” and “Unusual Gifts” Exemption

Summary:

Assist a nonprofit advancing climate justice by providing a comprehensive consultation on avoiding charitable status “tipping” and the “unusual gifts” exemption.

Referred by:

  • Anonymous Collaborator
Jurisdictions: U.S.
About the Organization: Taproot is non-profit committed to building power and cultivating solutions among frontline communities advancing climate justice and democracy. They advance climate solutions through movement-building, law & policy strategies, global climate reparations, and equitable disaster recovery.
Legal Entity Type: Nonprofit/Charity
SDG(s):Affordable and Clean Energy, Climate Action, Life on Land (sustainability of ecosystems), Sustainable Cities and Communities
Legal Issue(s):

Taproot Earth worked with a Lex Mundi firm to establish charitable status earlier this year. Now, they are seeking guidance on receiving large gifts while avoiding charitable status “tipping,” as well as the “unusual gifts” exemption.

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