maintained by Lisa Nachmias Davis Davis O'Sullivan & Priest LLC

Links to other HELP on this site:   * 10 steps to form a nonprofit 501(c)(3) corporation in CT   * Compliance list for CT 501(c)(3)s   * Excess Benefit rules, with checklist   * User-friendly version, with checklist   * Guide to indemnification and liability issues   * Know Your Fractions:  The Public Support Test

NONPROFIT LAW LINKS PAGE
Sites and resources of interest (updated 3/12/23)

This page is provided as a resource to the general public and to nonprofit organizations, especially Connecticut organizations.  It is intended to be concise and easy to use, rather than comprehensive.  Use at your own risk.  Please help me keep it useful by reporting any bad links and suggesting additions:  email to davis@sharinglaw.net.

• IF YOUR ORGANIZATION HAS LESS THAN $50,000/support annually (and is not a church), remember to file your 990N every year -- click on this link. (If your organization has more support than this, and is not a church, it will have to file 990EZ or 990 - duh.)
  
• IF YOUR ORGANIZATION FORGOT and has lost its exemption, READ REV. PROC. 2014-11 online or in PDF and hurry! Easier to get reinstated if you do it within 15 months of revocation.
• IF YOUR ORGANIZATION WAS FORMED (INCORPORATED) ALMOST 27 MONTHS AGO, HURRY UP AND FILE FORM 1023 (or the new 1023EZ) AND READ REV. PROC 2013-9 SECTION 11 -- you MUST FILE 990N, 990EZ or 990 even before you get approved as exempt under 501c3.  Be careful however -- if your exemption is retroactive and you haven't filed the requisite 990N/990EZ/990 for 3+ years you might also lose it it immediately.... this gets complex.

• IRS (general website), IRS Forms and Publications (download -- you can fill in, save, and print, or just fill-in and print.)  Very useful:  IRS "Tax Information for Charities and Other Nonprofits" page.  See also the IRS' useful "Life Cycle of an Exempt Organization."  Lots and LOTS of other useful and user-friendly information on searchable site including  IRS FAQ on Form 990N.  Link to info on how to contact the IRS.   ALSO if you are a tax professional, don't forget this page with key resources and PRIORITY PHONE NUMBERS.
  
• Apply for a tax identification number (Form SS-4) ONLINE or by phone only for applicants outside of the U.S. or U.S. possessions, or by fax
  
• If you are a lawyer, accountant, etc. representing an organization pursuant to Form 2848, remember to fax Form 2848 to 855-214-7519 if you are in Connecticut (2016) better, check the fax number by going to www.irs.gov/form2848 and search under “Recent Developments.”  Tip:  make sure all "agents" named have signed page 2 to accept; make sure to use current form; make sure signed by whoever IRS considers authorized person (and make sure that person's name matches the SSN IRS has on file); make sure signed within the year or best within 90 days.  If you have a CAF number you should probably also send to the CAF Unit.
  
• The rules you live by:  the Tax Code (Title 26 of the US Code from Findlaw) (or official Title 26), including Exempt Organizations subchapter F.  Pay special attention to Sections 170, 501, 509, and 4958.  Remember to check the official version to make sure it's current.  Check the text of the PENSION PROTECTION ACT (PDF) if you're curious about the changes that went into effect in 2005 -- or view a summary of Act in text.
• Tax regulations.  This is where you find the "fine print" on charitable gifts.
• Technical research stuff:  Internal Revenue Manual (exempt orgs. -- scroll down to 7.20 and following.), IRBs including Rev. Proc. 2013-9 (part of I.R.B. No. 13-2), Letter Rulings, Continuing Professional Education Materials (discontinued since 2004, but still a good source of information) to find out what IRS Exempt Orgs. is thinking; much more in the  Electronic Reading Room.
  
• Legalbitstream and UncleFed.com - tax information, searchable tax databases for professional research.  Warning:  the search tool isn't very helpful if you know where you're going; the scope may be pretty recent.
  
• Online Compendium of NPO Regulations (ambitious site but pretty dated at this point!  Still, a lot has not changed.)
  
• U.S. Department of Treasury Anti-Terrorist Financing Guidelines (PDF):  Voluntary Best Practices for U.S. Based Charities (making grants overseas) (October 2006, 3rd or 4th revision)  The Treasury says:  "If a U.S.-based charity follows these guidelines, and commits resources to implement them effectively, there will be a corresponding reduction in the likelihood of a blocking order against any such charity or donors who contribute to such charity in good faith, absent knowledge or intent to provide financing or support to terrorist organizations." 
• Office of Foreign Assets Control list of "specially designated nationals" and "blocked persons" - potential terrorists or those who aid them, at least in the eyes of the government.
• Connecticut Department of Revenue Services - forms and tax information may be downloaded; Connecticut tax regulations and other official publications  are also now online
• FORMS:  Secretary of the State of Connecticut  - downloadable nonstock corporate forms AND forms to form a "religious corporation" -- in general a CHURCH or other "house of worship" is going to use that form instead of the nonstock forms.
  
• CHECK STATUS:  Secretary of the State Corporation Information Search (consider "business" as including nonprofit organizations)  you can check whether an organization is incorporated and when, filing history etc.  Not open in the middle of the night!
  
• ONLINE FILING:  Secretary of the State of Connecticut - you can file annual reports etc. online! (create a login and password first)
  
• Connecticut Attorney General's Office Public Charities Unit page - download charitable solicitation forms or you can now apply for exemption from registration, or register, ONLINE.
  
• Connecticut Revised Nonstock Corporation Act (updated in odd-numbered years to reflect prior changes; if an odd-numbered year may be out of date)
  
• Chapter 598, Conn. General Statutes - religious corporations and societies (updated odd-numbered years)
• Connecticut Charitable Solicitation Act (updated odd-numbered years)
• Uniform Prudent Management of Institutional Funds Act (updated odd-numbered years). This statute replaced the old Uniform Management of Institutional Funds Act, repealed by Public Act 08-06., eff. 4/08.
• National Association of State Charity Officials (links to officials in every state; unified registration statement for filing in many states -- such as when conducting online solicitation OR link to e.g. networkforgood.org)
  
• Public Disclosure regulation site (good summary of requirements created by Eric Mercer) - or see the IRS online workshop/tutorial on required disclosures workshop (WARNING! starts with a voiceover).
  

• Charitableregistry.com - a commercial site that offers flat-fee charitable solicitation registration in all states that require registrationU
• Used to be that Center for Lobbying in the Public Interest had great sources of information on lobbying, but the Center was absorbed by National Center for Nonprofits in 2012 and the website is, IMHO, worthless on this issue.  Looks like a mobile-friendly newsfeed.  Instead, use the wayback machine to find the old CLPI website from December, 2014.  Not all sub-links may work.  Familiarize yourself with https://archives.org to find the others!  Also use the site of Alliance for Justice, both great sources of information on the limits of lobbying for nonprofits.  See the CLPI letter from the IRS about grants to organizations that lobby.
  
• Council on Foundations - primarily a resource for grant-making foundations
• Nonprofit Law Prof Blog - what it sounds like.  Editors David K. Brennan and Darryll K. Jones with numerous contributors.
  
• Pro Bono Partnership articles and webinars - A host of articles on different topics offered by the Pro Bono Partnership (see below)
  
• Fiscal Sponsor Directory - directory of fiscal sponsors hosted by San Francisco Study Center (publisher of Fiscal Sponsorship: 6 Ways to Do It Right) - a/k/a how to get grants if you are NOT a separate nonprofit OR if you are awaiting recognition of nonprofit status
  

• The Pro Bono Partnership offers general free legal help in NJ, NY and CT to "(i) nonprofit, community-service organizations whose primary purpose is to operate ongoing programs or activities that benefit low-income communities or that otherwise serve the public interest and are (ii) unable to pay for legal services without significant impairment of program resources."  You can also subscribe to a useful newsletter.
• Contact the state's county bar associations to seek pro bono assistance (free legal help for those unable to pay); the Connecticut Bar Association no longer has a statewide program but provides links with phone numbers to participating organizations.
  
• Community Accounting Aid & Services, Inc. (CAAS) - pro bono arm of the Connecticut Society of Certified Public Accountants, CAAS will provide accounting assistance to qualified nonprofits ($100,000 annual income is the ceiling)
  
• The Alliance: The Voice of Community Nonprofits (formerly Connecticut Association of Nonprofits)

• The Connecticut Council for Philanthrophy (formerly the Coordinating Council for Foundations) -- Connecticut’s regional association of more than 90 grantmakers.  The site includes a downloadable version of the "common form" grant application which is accepted by many Connecticut grantmakers.  You scan view research on grantmaking and purchase publications.
• Nonprofit & Philanthropic Resource Center ("NPRC") of The New Haven Free Public Library - a Cooperating Collection of the Foundation Center, with free access to its database, FC SEARCH, at the Main branch of the library (not online).  If you are inclined you can subscribe to the Foundation Center online search yourself, but it costs $400-$1500/year.  Not sure if there is still a mailing list at NHFPL; you can try to email to nprc@nhfpl.org or call Carol Brown at (203) 946-7431 to get on the mailing list or for help.
  
• Directory of ALL community foundations serving Connecticut - -a good place to seek help if you are a new organization OR if you are contemplating a project such as a memorial fund or scholarship fund that may or may not continue for the next 100 years....
  
• Hartford Foundation for Public Giving
  
• Community Foundation for Fairfield County
  
• Community Foundation for Greater New Britain
  
• Community Foundation for Greater New Haven
• Listing of Connecticut chapters of United Way
• The Foundation Center - major source of information for grantseekers; includes "foundation lookup" search tool, links to common grant application forms, etc.
• Michigan State Library - information on grants; links to many other sites and resources.
• Foundations Online - A Directory of Charitable Grantmakers (offered by Northern California Community Foundation) - This site lists grantmaking foundations, and it is possible to access foundation grant guidelines, application instructions, and deadlines.
• shameless plug (I can do this -- I'm not  tax-exempt!)  -- if you are an arts organization (especially in the greater New York area) consider my shrewd, talented (and nice) cousin Bryony Romer and her business Bryony Romer Consulting, which "provides development and strategic planning services to small and mid-sized arts organizations."  Check out her website. 
  

• IRS Exempt Organizations Search (IRS searchable version of Publication 78 - much improved)
• Guidestar - provides information from Form 990 - you have to "register" but it is free
  
• Secretary of the State Corporation Information Search  (it's ok that it says "business")
  
• Better Business Bureau Wise Giving Alliance site -- Give.org - reports on nationally soliciting charities and rates them on compliance with voluntary "standards for charity accountability." 
• Look up a CT charity's filing status with the Public Charities Unit online at elicense.ct.gov.  Doesn't mean the charity still exists, though!  For that you need CONCORD, and as for exempt status, the IRS.
  



Note:  an exempt organization can call the IRS Cincinnati office at 877-829-5500 (toll free) M-F, 8-5, with its name and EIN, and the IRS will check its database and prepare a new letter and fax it to the organization on the same day, with hard copy to follow by mail.

• To subscribe to the Pro Bono Partnership e-newsletter, call 973-273-0600 or register online.
• Subscribe to IRS Exempt Organizations Updates
  

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Lisa Nachmias Davis
Davis O'Sullivan & Priest LLC
Attorneys at Law
59 Elm Street, Suite 540
New Haven, CT 06510
Phone: 203-776-4400
Fax: 203-774-1060
email:  davis@sharinglaw.net