Nonprofit Sales Tax Exemption - Simple or Complex?

“Can we get sales tax exemption?” Our law firm’s State Compliance and Tax Practice Group handles this question on a regular basis, usually for a specific state and increasingly with an eye toward online activity and multi-state legal compliance. Additional questions arise depending on whether the anticipated activities will involve purchases, sales, tangible goods, and intangible goods, as well as how and when such activities will be carried out. While this short question seemingly could be answered by a quick “yes” or “no” response, the answer usually warrants a more extensive and fact-specific legal evaluation. This article addresses key points of such evaluation for nonprofits, including purchases, sales, online activity, and guidance about state-specific dimensions.

Multicorporate Structuring Basics for Nonprofit Leaders

Innovative nonprofit leaders frequently leverage so-called “multicorporate structures” to achieve multiple beneficial objectives. May nonprofit corporations do so, such as through forming subsidiaries? If so, when, and why? What are the liability and tax implications? This article describes legal aspects of nonprofit multicorporate structuring generally, then answers each of these questions in turn.

Personnel Handbooks – For Employees, Volunteers, and Others Too?

Many nonprofits use employee handbooks to serve the valuable functions of providing their employees with advance notice of work expectations, applicable requirements, and other responsibilities for a productive and mutually beneficial relationship. Such goals may likewise apply to volunteers serving nonprofits and even independent contractors, at least to a certain extent. Correspondingly, it may be helpful to maintain a supervisory handbook for more effective management of all workers - whether employees, volunteers, or contractors.