Web Presence/Internet Concerns for Nonprofits

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This presentation discusses the websites/internet concerns that Nonprofits face.

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Web Presence/Internet Concerns for Nonprofits

  1. 1. Web Presence / Internet Concerns for Nonprofit Organizations Presented by: Joseph M. Giso, CPA, MST Craig Klein, CPA, MBA
  2. 2. Agenda I. Website Basics and Fun Stuff II. Website / Internet issues: A. Website Activities B. Website Solicitation of Contributors C. Website “Advertising” versus “Corporate Sponsorships” D. Links (such as to a business) and Banners E. Disclosure Issues F. Merchant Affiliate Programs G. Lobbying and Politicking Online H. Unrelated Business Income Tax III. Other Alternative Revenue Ideas/Planning/Promoting IV. Web Sites: Useful Sources of Information V. Questions? 2
  3. 3. Website Basics and Fun Stuff © PEANUTS United Feature Syndicate, Inc. 3
  4. 4. Website Basics and Fun Stuff The latest and greatest from the IRS! “Excuse me? You want what?” Whatever happened to the “Paperwork Reduction Act (44 U.S.C. 3501 et seq.)”? 4
  5. 5. Website Basics and Fun StuffAnnouncement 2000-84, I.R.B. 2000-42, 385: Request forComments “Exempt organizations use the Internet to carry on activities that otherwise can be conducted through other media, such as radio or television broadcasts, print publications, or direct mailings. The growing use of the Internet by exempt organizations raises questions regarding whether clarification is needed concerning the application of the Code to Internet activities.” •General Issues •Political and Lobbying Activities •Advertising and Other Business Activities •Solicitation of Contributions 5
  6. 6. Website Basics and Fun StuffAnnouncement 2000-84, I.R.B. 2000-42, 385: 1. General IssuesDoes a website constitute a single publication or communication? If not, how should itbe separated into distinct publications or communications?When allocating expenses for a website, what methodology is appropriate? Forexample, should allocations be based on web-pages (which, unlike print publications,may not be of equal size)?Unlike other publications of an exempt organization, a website may be modified on adaily basis. To what extent and by what means should an exempt organization maintainthe information from prior versions of the organization’s website? 6
  7. 7. Website Basics and Fun StuffAnnouncement 2000-84, I.R.B. 2000-42, 385: 2. Political and Lobbying ActivitiesFor charitable organizations that have not made the election under section 501(h), what facts andcircumstances are relevant in determining whether lobbying communications made on the Internetare a substantial part of the organization’s activities? For example, are location of thecommunication on the website (main page or subsidiary page) or number of hits relevant?Does providing a hyperlink to the website of another organization that engages in lobbying activityconstitute lobbying by a charitable organization? What facts and circumstances are relevant indetermining whether the charitable organization has engaged in lobbying activity (for example, doesit make a difference if lobbying activity is on the specific webpage to which the charitableorganization provides the hyperlink rather than elsewhere on the other organization’s website)?To determine whether a charitable organization that has made the election under section 501(h)has engaged in grass roots lobbying on the Internet, what facts and circumstances are relevantregarding whether the organization made a “call to action”? 7
  8. 8. Website Basics and Fun StuffAnnouncement 2000-84, I.R.B. 2000-42, 385: 3. Advertising and Other Business ActivitiesTo what extent are business activities conducted on the Internet regularly carried onunder section 512? What facts and circumstances are relevant in determining whetherthese activities on the Internet are regularly carried on?Are there any circumstances under which the payment of a percentage of sales fromcustomers referred by the exempt organization to another website would besubstantially related under section 513?Are there any circumstances under which an online “virtual trade show” qualifies asan activity of a kind “traditionally conducted” at trade shows under section 513(d)? 8
  9. 9. Website Basics and Fun StuffAnnouncement 2000-84, I.R.B. 2000-42, 385: 4. Solicitation of ContributionsAre solicitations for contributions made on the Internet (either on an organization’swebsite or by email) in “written or printed form” for purposes of section 6113? If so, whatfacts and circumstances are relevant in determining whether a disclosure is in a“conspicuous and easily recognizable format”?Does an organization meet the requirements of section 6115 for “quid pro quo”contributions with a webpage confirmation that may be printed out by the contributor orby sending a confirmation email to the donor?Does a donor satisfy the requirement under section 170(f)(8) for a writtenacknowledgment of a contribution of $250 or more with a printed webpage confirmationor copy of a confirmation email from the donee organization? 9
  10. 10. Website / Internet issues  Website Activities 1) Ensure Accuracy A. Your website is an open file. Make sure your content is accurate and corresponds with your traditional hard copy records. B. Make sure there is a screening process for online content. 3) Register Your Organization A. Trademark B. Copyright 4) Various Consumer Privacy Protection Legislation – MA Data Breach Law 6) Backup or Disaster Recovery Policy and Procedures 8) Linking and Liability Issues 10
  11. 11. Website / Internet issues Website Activities An increasing number of exempt organizations solicit contributions on the Internet. The new generation of Donors. GuideStar survey indicates more than 90% of NFPs have websites. The tendency to focus on a website as a product, rather than as a means of communication. Personalize website to make it more interactive. Respondents stated their organizations used websites for a variety of reasons- Fundraising, Donations, Mission, Marketing, Selling, Controlling Costs, etc. In cases where the organization is able to accept contributions on the Internet, either directly or through a third party, is that a secure connection for credit card transactions? 11
  12. 12. Website / Internet issues Bad news: IRS is currently looking at websites. Disclosure on page 1 of 990. Box J: “Web Site” address. See Form 990 below: Mass takes a little further 12
  13. 13. Website / Internet issues IRS personnel have been trained and are expected to look at your Web site for unrelated business income and other tax issues. Hey they surf the net too! A lot of information about the organization is on the Net. No buffer. “It’s out there and available”. No restrictions on access. The IRS loves you! Free audit information at their fingertips. 13
  14. 14. Website / Internet issues Cost effective way to audit. No unnecessary field visits. Agents can audit/pester you from the safe and anonymous confines of their office cubes. The Anonymous IRS Agent working out of a small cube in an unknown building auditing your website! Note: Old Tax Laws Still apply to the new medium of Internet. Same laws that applied to paper apply to digitized world. 14
  15. 15. Website / Internet issues  What would the IRS and State be looking for on your Web site?  Website solicitation. Various state requirements. State AGs are watching.  If your organization has corporate donors, the IRS will look to see if your organization "endorses" the donor company’s products or services.  If your organization promotes any issues on behalf of its constituencies, the IRS will look to see if your organization is doing any grassroots or direct "lobbying."  If your organization has alternative revenue sources, the IRS will look to see if your organization has unrelated business income (UBIT).  Is your organization disclosing all the necessary forms and documents via its website? Determination letter? Form 990? Exemption application?  Various merchandising transactions. 15
  16. 16. Website Solicitation of Contributors Receive contributions from the state on a repeated and ongoing basis or a substantial basis through website? Soliciting alumni/BOD in other states? Trying to build “The Bill Gates Squash Center” in MA and soliciting Bill in Washington? E-mail messages that promote the website and target persons physically located in that state? Threshold limits and requirements vary greatly from state to state. Michigan has “repeated and ongoing” or greater than $8,000”. 16
  17. 17. Website Solicitation of Contributors  The terms “charitable” and “solicitation” are defined very broadly.  A letter, email, phone call, newspaper ad or website posting requesting support from a states residents may trigger that states solicitation law.  Generally, any NFP that conducts a charitable solicitation within the borders of a state, by any means, is subject to its law and is therefore required to register.  Drop down menu with all 50 states: If a website that can be accessed by individuals in all 50 states: is there an implied intent to solicit from all 50 states?  Can the donor determine by the description that this is a national or local charity? 17
  18. 18. Website Solicitation of Contributors  Fully describe the organization, location and areas servicing on the web page containing solicitation for donations.  The Joyce Ripianzi Bungee Institute is a Section 501(c)(3) organization fostering scientific research and testing in the sport of bungee jumping in MA. We are a locally based organization with our training and testing facility located on The Tobin Bridge located in Chelsea, MA. Your generous tax-deductible donations will help keep this sport safe and enjoyable.  “We jump first so it won’t be your last.” Volunteers are always welcomed and needed at our testing facility. 18
  19. 19. Website Solicitation of Contributors Have multiple ways to secure donations on website:  Contact person with direct line  Credit Card Donation/Third Party  Downloadable donation form  Interactive Video on donation page  Option to have donation form mailed with postage paid return envelope to donor by filling in a few questions on the website. The donors are creating a mailing list for the Organization at the same time! The more options, the greater the comfort level for prospective donors. The tendency to focus on a web site as a product, rather than as a means of communication. Personalize website to make it more interactive. 19
  20. 20. Website “Advertising” versus “Corporate Sponsorships” In general, revenues received from “sponsors” of an exempt- organization are not UBIT. Acknowledgements, in order to avoid being characterized as advertisements, must have the effect of identifying the sponsor without promoting the sponsor’s products, services or facilities. An exempt organization should be able to solicit contributions from sponsors, in exchange for acknowledgements that take the form of banner ads or links. As long as the ads or links merely identify the sponsors they should not be characterized as advertisements, which may be taxable UBTI. 20
  21. 21. Website “Advertising” versus “Corporate Sponsorships” A “qualified sponsorship payment” is a payment in exchange for which the corporate sponsor neither gets nor expects any return benefit other than: – Goods or services, or other benefits, the total value of which does not exceed two percent of the sponsorship payment; or – Recognition, i.e., use or acknowledgment of the sponsor’s name, logo, or product lines in connection with the nonprofit’s activities. “Advertising” includes any message containing an endorsement, qualitative or comparative language, price information, other indications of savings or value, or any inducement to purchase, sell, or use the sponsor’s products or services. 21
  22. 22. Website “Advertising” versus “Corporate Sponsorships” The regs provide six acceptable actions that would avoid the substantial benefits realm“: • Listing the name or logo or product line of sponsor; • Awarding exclusive sponsorship award; • Providing logos or slogans that do not contain any qualitative language or comparative description of the products; • Listing of payors locations, addresses, phone numbers, and internet addresses; • Providing value-neutral descriptions of the sponsor’s product displays; • Listing sponsor’s brands or trade names. “Qualified sponsorship payments” would also include: 2. The sponsor’s logo on signage at an athletic event; 3. Describing the corporate partner as “the exclusive sponsor” of an art exhibit or conference in a brochure; or 4. Including the sponsor’s name and logo in newspaper ads about a walkathon and on T-shirts worn by participants. 22
  23. 23. Website “Advertising” versus “Corporate Sponsorships” There are four items that cannot be done. If any of these items are done, then you are relegated to traditional UBIT analysis: • Advertising; • Designating a sponsor as an exclusive provider; • Providing facilities, services or other privileges to the sponsor unless they are of "insubstantial value"; and • Granting of either exclusive or nonexclusive rights to use sponsor’s intangible asset (e.g., name or logo). Exclusivity arrangements:  Exclusive sponsor of an organization’s activity (or the exclusive sponsor in a particular trade, business or industry) will not, in and of itself, result in the payments being taxable as substantial return benefits.  Exclusive provider arrangements (commonplace for many colleges and other large exempt organizations) that limit the sale, distribution, availability or use of competing products or services in connection with an organization’s activity will generally result in a substantial return benefit and thus may be taxable. 23
  24. 24. Website “Advertising” versus “Corporate Sponsorships” These messages that included the following were considered advertisements: Qualitative or comparative language. The message should not comment on the quality of the product or service to others. Price information or indication of savings or value. A call to action. The message should not direct the recipient to take any sort of action. In an example given in the proposed regulation, the phrase “give them a call today at…” constituted advertising. An endorsement. A dramatized acknowledgment, such as one by a “satisfied customer”, has been found to be promotional. Inducements to buy, sell, rent, or lease the sponsors products or services. 24
  25. 25. Website “Advertising” versus “Corporate Sponsorships” • The following retains its character as an acknowledgement 25
  26. 26. Website “Advertising” versus “Corporate Sponsorships” – Qualitative or comparative language, such as "lowest prices," or "finest quality," is viewed as an advertisement. – The following, for instance, is probably an advertisement: 26
  27. 27. Website “Advertising” versus “Corporate Sponsorships”  Final comments on sponsorship:  The 2000 IRS CPE text also states “a moving animated” banner is probably more likely to be classified as an advertisement rather than corporate sponsorship.” No justification was given for this opinion.  A payment for an online acknowledgement, where the payment is contingent upon the number of hits on a Web page, or the number of page views, will likewise be viewed as a receipt from advertising.  The aforementioned would in my opinion be considered “contingent payments” per the regulations and fail to qualify as qualified sponsorship payments and be considered taxable advertising payments. 27
  28. 28. Disclosure Issues The IRS generally requires tax-exempt organizations to provide copies of certain tax documents to requesting individuals. These tax documents are usually to be provided immediately in the case of in-person requests and within 30 days in the case of written requests. The affected tax documents are the exempt organizations exemption application and its three most recently filed annual information returns. An exemption application includes the Form 1023 (exempt under §501(c)(3)); Form 990, and Form 990-T: 28
  29. 29. Merchant Affiliate Programs Merchandise sales can mean big business to an exempt organization. The IRS will consider each separate line of merchandise in its search for a nexus between the items sold and the exempt purpose. This nexus will exist if the organizations primary purpose for the sale is to further its exempt purpose and not to make money. The key issue when assessing an exempt organizations liability for UBIT is whether or not it is substantially related to its exempt purpose. There must be causal relationship between the activities of producing or distributing the goods or performing the services involved and the accomplishment of the organizations exempt purpose. What is the primary purpose of sale? 29
  30. 30. Merchant Affiliate Programs Thus, the activities that generate the income must contribute importantly to the accomplishment of the organizations exempt purposes to be substantially related.Example: T-shirt with a picture of a Loon and a description of the unique characteristics of the Loon. Is this related exempt income? It depends. Sold by Bird Sanctuary Organization. Yes. Sold by Choir Group. No.“Merely imprinting an object with the museums name was insufficient to establish a substantial causal relationship.” Technical Advice Memorandum 9550003, September 18, 1995.Note: Most Christmas Cards, hats, aprons or other objects with organization’s name or logo only, will be considered taxable income. If these items are sold at an annual fundraising event, not considered UBIT. 30
  31. 31. Merchant Affiliate Programs Question: UBTI from affiliate commissions? If a tax exempt organization provides a link to Amazon.com from its Web site, and receives a commission when its visitors buy from the store, is the income taxable UBTI? Example: Knitting.org is the Web site of a tax-exempt organization devoted to knitting. It carries on its site links to knitting books that can be purchased from Amazon.com. If a visitor clicks on one of these links, and buys a knitting book, the resulting commission to Knitting.org will probably not be UBTI, because the sale of the book is in line with the organizations exempt purpose. If, however, on the same visit the person also buys a stereo, the resulting commission will be UBTI. This is because the sale of the stereo is not in line with the organizations exempt purpose of safe knitting for all ages. 31
  32. 32. Merchant Affiliate Programs Merchant affiliate programs – A link from the NFP website to a merchant’s web page can be characterized only by looking at the specific facts and circumstances. – Some links simply state that "We receive a royalty on ...books purchased through X bookseller.“ • The exempt organization earns a percentage of sales of exempt books as well as a lesser commission on other purchases via the link. – An NFP’s commissions from sales by affiliated merchants can be analyzed using rules similar to those for merchandise sales. – Merchandise sales items are looked at from the point of view of whether they contribute to the NFP’s exempt purpose. 32
  33. 33. Merchant Affiliate Programs Another way of looking at affiliate programs is to compare them to affinity programs. – There are similarities in earning revenues from member use of affinity cards and earning revenues from member purchases from certain vendors. This construction would allow NFPs to earn tax-free revenues from all sales to their members, not just sales of products that are in line with exempt purposes. – Courts have found that the fees from affinity card use represent tax- exempt royalties from the use of an NFP’s intangibles, such as trademarks and goodwill. The IRS does not agree with characterizing receipts from affinity programs as royalties but has finally relented. IRS Exempt Organizations Division instructed area managers not to pursue cases challenging tax exempt organizations affinity credit card arrangements and rentals of mailing lists. 33
  34. 34. Lobbying and Politicking Online And the number one most evil statement on a web site for Lobbying is……….  “Contact your state legislator today and urge their support for HR 515…” Did you know that: Its perfectly legal for your charity to lobby? The federal government, including Congress and the Internal Revenue Service, supports lobbying by charities. Congress sent that unambiguous message when it enacted the liberal provisions under the 1976 lobby law. Many of the major social changes in our nation have come from voluntary sector lobbying and advocacy. 34
  35. 35. Lobbying and Politicking Online The 1976 Lobby Law ( “h election”) is clear regarding what constitutes lobbying by charities. You can lobby up to a certain dollar ceiling based on your overall budget . Lobbying occurs only when there is an expenditure of money by the charity for the purpose of attempting to influence legislation for organization that elect. Website is cost effective way to Lobby. There are two distinct forms of lobbying: Direct Lobbying and Grassroots Lobbying.  In general, your organization is engaging in direct lobbying when you state your position on specific legislation to legislators or other government employees who participate in the formulation of legislation, or urge your members to do so.  You are participating in grassroots lobbying when you state your position to the general public and ask the general public to contact legislators or other government employees who participate in the formulation of legislation. 35
  36. 36. Lobbying and Politicking Online Direct Lobbying and Grassroots Lobbying – “h election” Differences in the Lobbying Expenditure Limits for Grassroots and Direct Lobbying:  Generally, organizations that elect the 1976 lobby law may spend 20% of the first $500,000 of their annual expenditures on direct lobbying ($100,000), 15% of the next $500,000, and so on, up to one million dollars a year.  The amount of expenditures permitted for grassroots lobbying is more limited. An organization may spend only one fourth as much on grassroots lobbying, as on direct lobbying. Example: If the group’s annual permissible lobbying expenditures were $100,000, it could spend only $25,000 on grassroots lobbying. But it could spend the remaining amount of $75,000 on direct lobbying. 36
  37. 37. Lobbying and Politicking Online This was an actually IRS approved lobbying advertisement where the IRS stated it would not normally consider to be grassroots lobbying, because it lacks such “a call to action”: Example:  “The State Assembly is considering a bill to make machine gun ownership illegal. This outrageous legislation would violate your constitutional rights to hunt and feed your family and destroy great photo opportunities with your buddies dressed in orange attire. If this legislation is passed, you and your family will also be criminals if you want to exercise your right to hunt. Okay! I did change the facts a little. 37
  38. 38. Lobbying and Politicking Online That ad was created by the NRA. The key point is that getting the general public behind your legislation is extremely important to the success of your initiative. You can run very strong, focused ads that don’t constitute grassroots lobbying. The lower threshold amount. For organizations that elect to come under the 1976 lobby law there is a single, clear financial yardstick regarding how much lobbying your group can do.  You can lobby up to a certain dollar ceiling based on your overall budget. 38
  39. 39. Lobbying and Politicking Online Politicking  Any activities that favor or oppose candidates for public office, including:  Endorsements of candidates  Contributions • To candidates • To PACs  Public statements for/against a particular candidate  Distributing materials prepared by self or others that favor or oppose candidates  All facts and circumstances will be considered 39
  40. 40. Lobbying and Politicking Online Politicking  Political Campaign Activity – Absolutely prohibited  Participating in, or intervening in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office – Absolutely prohibited  Tax under § 4955 on political campaign expenditures  Possible revocation of exempt status if intervene in political campaign  In theory, “no amount of political campaign activity is permitted” under punishment of loss of tax exemption. Pretty severe, even by IRS standards. 40
  41. 41. Lobbying and Politicking Online Politicking  Web site is a form of communication  If an organization posts something that favors or opposes a candidate for public office, the organization will be treated the same as if it distributed printed material, oral statements or broadcasts that favored or opposed a candidate  The IRS has stated: “the organization is responsible for the consequences of establishing and maintaining that link, even if the organization does not have control over the content of the linked site.”  Serious consequences if you do not monitor the other Organization’s web site.  Web content changes constantly, this is almost impossible to do unless you have no life or enjoy doing this type of stuff. 41
  42. 42. Lobbying and Politicking Online Politicking  Revenue Ruling 2007-41 (precedential)  Rev. Rul. 2007-41, 2007-25 I.R.B. (June 18, 2007), contains a comprehensive list of do’s and don’ts.  Of particular concern are web site links or endorsements, illustrated by example situations 19, 20 and 21 for guidance on web sites. Situation 19. M, a section 501(c)(3) organization, maintains a web site and posts an unbiased, nonpartisan voter guide that is prepared consistent with the principles discussed in Rev. Rul. 78-248. For each candidate covered in the voter guide, M includes a link to that candidates official campaign web site. The links to the candidate web sites are presented on a consistent neutral basis for each candidate, with text saying “For more information on Candidate X, you may consult [URL].” M has not intervened in a political campaign because the links are provided for the exempt purpose of educating voters and are presented in a neutral, unbiased manner that includes all candidates for a particular office. 42
  43. 43. Unrelated Business Income Tax Remember: Old tax laws still apply to the new medium of Internet. Same laws that applied to paper apply to digitized world.  UBI is income from a regularly-carried-on trade or business that is not substantially related to the organization’s exempt purpose.  To find out if an activity of your 501(c)(3) generates UBI, conduct the UBI test.  With this three-part test, you’ll determine whether the activity is: – A trade or business – Regularly carried on – Not substantially related  The IRS will consider each separate line of merchandise in its search for a nexus between items sold and the exempt purpose. 43
  44. 44. Unrelated Business Income Tax The key issue when assessing liability for UBIT is whether or not it is substantially related to its exempt purpose. There must be causal relationship between the activities of producing or distributing the goods or performing the services involved and the accomplishment of the entity’s exempt purpose. What is the primary purpose of sale? – “Merely imprinting an object with the museums name was insufficient to establish a substantial causal relationship.” (TAM 9550003, 9/18/1995). Note: most holiday cards, hats, aprons or other objects with entity’s name or logo only will be considered UBIT. Merchandise sales can mean big business. 44
  45. 45. Other Alternative Revenue Ideas/Planning • Online Auctions • Text To Give or Mobile Giving • Website Sponsorship • Credit-Card Companies Paid Colleges $73* Million to market card to students and alumni *Federal Reserve Board of Governors –July 2011 • Cause Marketing – i.e. Yoplaits "Save Lids to Save Lives“ 10 cents for every lid mailed in. • Licensing Use of Charity’s Name. • Hyperlinks – Should Contain Keywords • Webpage URL or Uniform Resource Locator • Linking to Associations/Directories/Compatible Organizations • Social Media/Email Signature/Bookmark Requests 45
  46. 46. Web Sites: Useful Sources of Information:  IRS Website: http://www.irs.gov/charities/index.html  IRS Website: Great source of general information. Forms and publications. New announcements. What the IRS is thinking about currently. Written in fairly readable language. Mostly in English!  IRS Publication 78: http://www.irs.gov/charities/article/0,,id=96136,00.html  How do I know if my organization is still exempt from federal taxation? – Example: Big Lou Grande wants to donate his most prized possessions. His autographed felt portraits of Elvis and Wayne Newton to the Modern Museum of Felt Portraits. He wants a tax break for his many other profitable enterprises. He wants to know if the museum is still “good with the IRS”. Big Lou is an impatient man. What do you do? Go IRS website and show him that you are still active and still “good” with the IRS.  GuideStar Database: http://www2.guidestar.org/  How do I locate information on nonprofits such as prior year Form 990s’? The national database of U.S. charitable organizations gathers and distributes data on more than 3 Million IRS-recognized nonprofits. Drawback, it is usually is one year behind in posting Form 990 on its website. 46
  47. 47. Web Sites: Useful Sources of Information:  MA Attorney General: http://www.mass.gov/ago/bureaus/business-and-labor/the-not-for-profit-organizations-public-c  Sec. of the Commonwealth: Need find out if Annual Report filed? http://corp.sec.state.ma.us/corp/corpsearch/corpsearchinput.asp  Sec. of the Commonwealth: Need to request a Certificate of Good Standing? http://corp.sec.state.ma.us/corp/Certificates/Certificate_Request.asp?RequestCount=1&FEIN  Massachusetts Department of Revenue: Need proof that they are in good standing with the Commonwealth, i.e., that all tax liabilities have been met. https://wfb.dor.state.ma.us/webfile/Certificate/Public/WebForms/Welcome.aspx  Independent Sector: Another great nonprofit information site. http://www.independentsector.org/ 47
  48. 48. Web Sites: Useful Sources of Information:  State Charitable Links: http://www.irs.gov/charities/article/0,,id=129028,00.html  National Association of Attorney Generals: http://www.naag.org/  Uniform Registration for Solicitation: http://www.multistatefiling.org/  National Council of Nonprofits – State News: http://www.councilofnonprofits.org/news/sa-news  Minnesota Council of Nonprofits - Great source of Information: http://www.minnesotanonprofits.org/  Center for Lobbying in the Public Interest: http://www.clpi.org/about-us  Nonprofit Webinars for Free: http://nonprofitwebinars.com/  NonProfitExpert.com: http://www.nonprofitexpert.com/  Pro Bono Partnership: http://www.probonopartner.org/ 48
  49. 49. How to Contact Us: oe Giso, CPA, MST irector, CBIZ MHM, LLC member of the NFP Tax Group and the CBIZ and MHM Not-for-Profit & Education Group. Based in Boston‚ MA ver 25 years of experience in tax consulting and compliance issues with a specialization in not-for-profit organizations in the education, healthcare, human services, and cultural sectors  Direct: (617)761-0623  JGiso@CBIZtofias.com raig Klein, CPA, MBA anaging Director, CBIZ MHM, LLC member of the NFP Tax Group and the CBIZ and MHM Not-for-Profit & Education Group. Based in Boston‚ MA ore than 17 years of experience in the tax industry with significant expertise in not-for-profit taxation matters.  Direct: (617)761-0509 49  CKlein@CBIZtofias.com

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