discussion over table with laptop

How to Form a 501(c)(3) Organization

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Imagine I'm working with a great new client named Daphne. She wants to found a nonprofit organization to assist at-risk youth in her local community and across Iowa. This is a hypothetical memo I would send to Daphne outlining the steps of what…
handshake

Make a Nonprofit Merger Happen

At times nonprofits that share highly similar missions, goals, and the like can be consolidated to maximize impact. So, in Iowa, what’s the process of a legal merger between two nonprofits? Definition of Terms: What's a Merger Like many…

Estate planning for Married Couples: Avoid Conflicts of Interest

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Estate planning is all about strategy—leaving the right assets and inheritances to the right beneficiaries; timely distributions of the estate; and avoiding as many taxes and fees as possible. Another strategic move is deciding whether you…
paper and phone on desk

Nonprofit Policy Special: 10 for Form 990

Tax-exempt organizations need to have specific guidelines in place to be compliant and in order to meet the IRS’ expectations. It’s never too late (or early!) to invest in comprehensive internal and external policies and procedures. That’s…
glasses on notebook

Sexual Harassment Allegations: What Nonprofits Need to Do

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A nonprofit is obligated, just like any other employer, to conduct an investigation when nonprofit management knows or has reason to know, that an employee is being subjected to discrimination, harassment, or other unlawful conduct in the workplace.…

Legal Word of the Day: Lapse (and Anti-Lapse)

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A will may provide for disposition of the testator’s assets at the time the will is executed, but of course it may be many years—many decades, even—between the will’s execution and the testator’s death. What if between the execution…