LET’S GO LEGAL INTRODUCTION
To get started, grab your mouse and start exploring the Let’s Go Legal interactive graphic.
Test Your Knowledge: We have put together a list to help you take a quick pulse on how you are doing, let’s begin by completing the Nonprofit Legal CHECKLIST.
Ready to get started? We know that you learn whenever you have a challenge to solve. Let’s Go Legal works well for “a la carte” learning. Watch the video that touches on your challenge.
GOVERNANCE – STATE LAW We begin with State Law because that is where a nonprofit first registers to become official. The Articles of Incorporation are filed to create the corporation and the board adopts Bylaws and sets out its plan to monitor money and keep records. It stays compliant with state corporation law and other state law requirements, including filing corporation and charity reports every year. Download the State Law Kit.
- Articles of incorporation
- Fiduciary duties
- State taxes
GOVERNANCE – FEDERAL LAW Many nonprofit organizations want their revenue to be exempt from federal income taxation and want to be able to accept tax-deductible funds from foundations or individuals. This means they need to apply for special status from the IRS at the Federal Level. We call such tax exempt status, “501(c)(3) tax-exemption” and refer to organizations with this tax-exempt status “501(c)(3) organizations” because those qualities for exemption are described in section 501(c)(3) of the tax code. Tax-exempt organizations must abide by a set of federal tax rules under section 501(c)(3). Download the Federal Law Kit.
- Charitable purpose
- Private benefit
- Political campaigns
- Public documentation
FUNDRAISING When you accept other people’s money for a charitable purpose, you agree to abide by laws that require that you spend such money on the purposes for which it was intended. These state and federal rules tell us how we need to communicate about money received, how we should account for it, and what kinds of fundraising activities we can conduct. Download the Fundraising Kit.
- Registration and reporting
- Written acknowledgement
- Restricted gifts
- Fundraising activities
EMPLOYMENT LAW People engaged in the work of an organization help it move its mission forward. They also bring with them a whole set of rules that govern how they should be hired, paid, deployed, and treated. Download the Employment Law Kit.
- Minimum wage and overtime
- Hiring process
- Non-employees: Interns, volunteers, and independent contractors
- Anti-discrimination laws
INTELLECTUAL PROPERTY Nonprofits create and communicate ideas that are intangible. It is vital that organizations protect these ideas and the products that share them, from websites, to print materials, to unique research on the issues they are addressing. Likewise, it is important that nonprofits are careful about how they use the ideas of others. Download the Intellectual Property Law Kit.
- Intellectual property
- Website & online usage
Reflection & Next Steps:
- Let’s Go Legal Checklist
- Nonprofit Law Frequently Asked Questions (FAQ) by Wayfind
- Key Documents (“Document Vault” of resources to use within your organization)
Washington Nonprofits and Wayfind worked in partnership to develop Let’s Go Legal. Wayfind is Washington’s go-to organization for nonprofit legal information and support. Let’s Go Legal was guided by a team of legal advisors. We greatly appreciate their contribution to these resources, which should not be viewed as legal advice.
- Brenda Tausch Lapora, Wayfind
- Jodi Nishioka, Wayfind
- Judy Andrews, The Apex Law Group, LLP
- Nancy Stephens, Foster Pepper
- Taylor Ball, Davis Wright Tremaine LLP